# EDGAR Filing Document

**Accession Number:** 0000810961
**File Stem:** 0001193125-26-099640
**Filing Date:** 2026-3
**Character Count:** 1201154
**Document Hash:** b61d7e13410f97004c0c919e00bc9a29
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-099640.hdr.sgml**: 20260310

**ACCESSION NUMBER**: 0001193125-26-099640

**CONFORMED SUBMISSION TYPE**: 18-K/A

**PUBLIC DOCUMENT COUNT**: 87

**CONFORMED PERIOD OF REPORT**: 20250331

**FILED AS OF DATE**: 20260310

**DATE AS OF CHANGE**: 20260310

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PROVINCE OF ALBERTA
- **CENTRAL INDEX KEY:** 0000810961
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOREIGN GOVERNMENTS [8888]
- **ORGANIZATION NAME:** International Corp Fin
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 18-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 033-12133
- **FILM NUMBER:** 26737986

**BUSINESS ADDRESS:**
- **STREET 1:** 767 5TH AVE 27TH FL
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10153

## UNITED STATES

## SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549** 

## FORM 18-K/A
**For Foreign Governments and Political Subdivisions Thereof** 

**AMENDMENT NO. 3 TO** 

## ANNUAL REPORT
**of** 

## PROVINCE OF ALBERTA
**CANADA** 

**(Name of Registrant)** 

**Date of end of last fiscal year: March 31, 2025** 

## SECURITIES REGISTERED\*
**(As of close of fiscal year)** 

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| | | |
|:---|:---|:---|
| Title of Issue | Amounts as to<br> which registration<br> is effective | Names of<br> exchanges on<br> which registered |
| N/A | N/A | N/A |

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Names and addresses of persons authorized to receive notices

and communications from the Securities and Exchange Commission:

NATHAN COOPER

Alberta's Senior Representative to the United States of America

Alberta Washington Office

Canadian Embassy

501 Pennsylvania Avenue N.W.

Washington, D.C. 20001

Phone: 202-448-6475

*Copies to:* 

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|:---|:---|
| STEPHEN J. THOMPSON<br> Assistant Deputy Minister,<br> Treasury and Risk Management<br> Treasury Board and Finance<br> 8th fl Federal Building, 9820 — 107 Street<br> Edmonton, Alberta T5K 1E7<br> (780) 644-5011 | CHRISTOPHER J. CUMMINGS<br> Paul, Weiss, Rifkind, Wharton & Garrison LLP<br> Toronto-Dominion Centre<br> 77 King Street West, Suite 3100<br> Toronto, ON Canada M5K 1J3<br> (416) 504-0520 |

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*\*The Registrant is filing this annual report on a voluntary basis.* 

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**PROVINCE OF ALBERTA** 

The undersigned registrant hereby amends the following items, financial statements, exhibits or other portions of its Annual Report (the "Annual Report") for the fiscal year ended March 31, 2025 on Form 18-K as set forth below:

The following additional exhibits are added to the Annual Report:

*99.7* *Budget 2026 (Strategic Plan 2026-29)* 

*99.8* *2026-27 Government Estimates* 

*99.9* *2026-27 Offices of the Legislative Assembly Estimates* 

*99.10* *Fiscal Plan 2026-29* 

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**SIGNATURE** 

Pursuant to the requirements of the Securities Exchange Act of 1934*,* the registrant has duly caused this amendment to be signed on its behalf by the undersigned, thereunto duly authorized, at Edmonton, Alberta, Canada on the 10th day of March, 2026.

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| | |
|:---|:---|
| Province of Alberta | Province of Alberta |
| By: | /s/ Ryan McLeod |
| Name: <br> Title: | Ryan McLeod<br> Executive Director, Treasury Operations |

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**EXHIBIT INDEX** 

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| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| 99.7 | [Budget 2026 (Strategic Plan 2026-29)](d96450dex997.htm) |
| 99.8 | [2026-27 Government Estimates](d96450dex998.htm) |
| 99.9 | [2026-27 Offices of the Legislative Assembly Estimates](d96450dex999.htm) |
| 99.10 | [Fiscal Plan 2026-29](d96450dex9910.htm) |

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## Exhibit 99.7

**Exhibit 99.7**![LOGO](g96450dsp005.jpg)

BUDGET 2026 Strategic plan Government of Alberta 2026-29

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Alberta Treasury Board and Finance

Communications

9th floor, Edmonton Queen Elizabeth II Building

9820 – 107 Street NW

Edmonton, Alberta, T5K 1E7

Telephone: 780-427-5364

Toll-free within Alberta: 310-0000 then 780-427-5364

TBF.Communications@gov.ab.ca

For electronic copies of Budget 2026: Ministry Business Plans

visit our website at: alberta.ca/budget-documents.aspx

ISBN 978-1-4601-6465-5

ISSN 2369-0127

This publication is issued under the Open Government Licence – Alberta

(http://open.alberta.ca/licence).©2026 President of Treasury Board and Minister of Finance

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| | |
|:---|:---|
| **alberta.ca**<br>| **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

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**Contents** 

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|:---|:---|
|  **Message from the Premier** | **4** |
|  **Vision Statement** | **5** |
|  **Two Key Priorities** | **6** |
|  **Priority one \| Maintaining Alberta's Advantage** | **7** |
|  Maintaining Alberta's advantage | 8 |
|  Diversifying Alberta's economy and attracting investment | 9 |
|  Connecting Albertans to jobs | 10 |
|  Pursuing the full value of Alberta's natural resources | 11 |
|  Securing a sustainable future for Alberta | 12 |
|  Building Alberta | 13 |
|  Performance Indicators | 14 |
|  **Priority two \| Supporting Albertans** | **17** |
|  Advancing a modernized health care system | 18 |
|  Providing supports for Albertans recovering from mental health and addiction challenges | 19 |
|  Providing high-quality childcare, education, and training and opportunities for skill development | 20 |
|  Fostering wellbeing in safe communities | 21 |
|  Supporting vulnerable Albertans | 22 |
|  Forming lasting and meaningful partnerships with First Nation, Métis, and Inuit communities | 23 |
|  Building better communities | 24 |
|  Performance Indicators | 25 |

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**Budget 2026** \| 2026-29 Government of Alberta Strategic Plan<sub>3</sub>

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| | |
|:---|:---|
| <br> **Message from the Premier** | <br> **Message from the Premier** |
| ![LOGO](g96450dsp8.jpg) | Alberta is built on deeply held values, like hard work, innovation and community. These values serve as a strong foundation upon which to build a bright future for Alberta families.<br>This foundation is part of the Alberta advantage. Our values have made us the nation's economic engine and fastest growing jurisdiction. Our hard work and innovative approach have prepared a path forward so we can respond to the unique economic and fiscal challenges we face today. Despite global economic uncertainty, volatile natural resource revenue, and changing international trade dynamics, we are prepared to support Albertans through these challenges, not just with words, but with action.<br>The 2026-29 Strategic Plan outlines our key priorities to meet these challenges and protect what matters most to Albertans while supporting them with efficient core public services we can sustain for the next generation. |
| *Budget 2026* is focused on what matters. We are protecting freedoms, promoting the responsible development of Alberta's abundant natural resources, investing in modernized public services such as health care and education, and helping Albertans embrace opportunities and contribute to vibrant, strong communities.<br>*Budget 2026* continues our commitment to build long-term prosperity though wise investments in the Alberta Heritage Savings Trust Fund. In response to uncertainty, Alberta continues to strengthen its economic resilience through diversification, attracting investment in key sectors and increasing the production and export of oil and gas resources through future pipeline projects.<br>I am confident *Budget 2026* will allow us to focus on what matters: a strong and free Alberta within a united Canada for generations to come.<br>Best regards,<br> Danielle Smith | *Budget 2026* is focused on what matters. We are protecting freedoms, promoting the responsible development of Alberta's abundant natural resources, investing in modernized public services such as health care and education, and helping Albertans embrace opportunities and contribute to vibrant, strong communities.<br>*Budget 2026* continues our commitment to build long-term prosperity though wise investments in the Alberta Heritage Savings Trust Fund. In response to uncertainty, Alberta continues to strengthen its economic resilience through diversification, attracting investment in key sectors and increasing the production and export of oil and gas resources through future pipeline projects.<br>I am confident *Budget 2026* will allow us to focus on what matters: a strong and free Alberta within a united Canada for generations to come.<br>Best regards,<br> Danielle Smith |

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|:---|
| <br> **Vision Statement**<br>|
| There is nowhere better than Alberta to raise families and build careers and businesses. That's why Alberta is a lead contributor to Canada's productivity and prosperity. Through *Budget 2026*, we are continuing to invest in the Alberta Advantage and supporting the things that matter most to Albertans.<br>For generations, people have come to Alberta to contribute to and share in our prosperity and opportunity. In recent years, the province's population has grown faster than any other Canadian jurisdiction, leading to unique challenges, particularly during these economically volatile times. That is why this government is focused on what matters: investing in the programs and services important to Albertans like health care and education, workforce and skills training, supporting safe and thriving communities and fiscal responsibility.<br>We are building Alberta's economy by expanding our energy exports through new pipelines and partnering with First Nations on pipeline ownership for economic reconciliation. We are also building on Alberta's economic diversification in other areas where the province already enjoys a strategic advantage. This includes becoming a world-leading jurisdiction in artificial intelligence and advancing the province's emerging aerospace, defence, technology, value-added agriculture and forestry products, critical minerals, alternative energy and environmental technology industries. We are also building stronger connections with jurisdictions around the world to cement Alberta's reputation as a reliable and innovative partner.<br>Albertans have always been responsible environmental stewards, and we are building on this legacy by maximizing the potential of our abundant natural resources through responsible resource development, land-use planning, and regulatory modernization. We are taking a common-sense approach to conserve biodiversity and protect the environment while strengthening our economy and ensuring a prosperous and vibrant future for Albertans.<br>A thriving economy depends on a resilient and capable workforce. We are building the province's workforce to keep pace with evolving labour markets, economic demands, and new technologies. Through increased access to innovative learning opportunities and enhanced education pathways, including a modern apprenticeship system, we are ensuring Albertans have the opportunities and support they need to pursue meaningful careers in today's labour market. This includes exercising greater control over economic immigration to ensure the province's labour market needs are met in a way that encourages economic growth and a sustainable future for all Albertans.<br>As our population continues to grow, we are investing in efficient, modern public services to support Albertans. This includes strengthening operational connections across government to ensure services are delivered consistently, efficiently, and in ways that reflect shared priorities. We are creating pathways to address challenges in Alberta classrooms including training new teachers and educational assistants while reaffirming our commitment to policies, programs, and curricula that set students up for success. We are committed to supporting our public healthcare system and ensuring resources are directed where they are needed most, including emergency services and operating rooms. Government is investing in health care infrastructure and physician and nurse education opportunities to ensure Albertans can access the health care services they need when and where they need them.<br>We are channeling our energy into what matters most, building a strong and vibrant province that Albertans are proud to call home. Through investment in public infrastructure, including hospitals and schools, we are building on the province's strong foundation. Alberta's government is working with municipalities and industry to build infrastructure that supports growth and opportunity across the province while strengthening road networks and key trade and energy corridors.<br>Alberta's government is building a stronger, safer future for our communities by investing in provincial law enforcement, strengthening emergency management, and taking decisive action on critical public safety issues. We are also investing in mental health and addiction supports for Albertans pursuing recovery, including the construction of compassionate intervention facilities to ensure Albertans have the support they need. We are focusing on what matters: making Alberta the safest place to live, work, and raise a family.<br>We have a duty to make decisions that contribute to a strong and free Alberta for generations to come. We will continue to deliver accessible, efficient core services for Albertans so that they can maximize their personal opportunities and keep building a prosperous province. |

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|:---|
| <br> **Two Key Priorities**<br>|
| **Priority One \| Maintaining Alberta's Advantage**<br>The Government of Alberta is focused on safeguarding the province's finances and economic prosperity against external threats, maintaining the province's tax advantage and solid economic foundation while supporting innovation and job creation. Through good governance and continued diversification, Alberta will remain a lead contributor to Canada's productivity and prosperity.<br>**Priority Two \| Supporting Albertans**<br>Transformational changes are underway to deliver accessible, efficient public services for Albertans. By ensuring that people can access the core services they need, where and when they need them, we are creating an environment where Albertans can maximize their personal opportunities and contribute to strong communities. |

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|:---|
| <br> **Priority one**<br> Maintaining Alberta's Advantage<br>|
| **Our objectives**<br>1. Maintaining Alberta's advantage<br>2. Diversifying Alberta's economy and attracting investment<br>3. Connecting Albertans to jobs<br>4. Pursuing the full value of Alberta's natural resources<br>5. Securing a sustainable future for Alberta<br>6. Building Alberta |

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**PRIORITY ONE** 

Objective one

**Maintaining Alberta's advantage** 

Alberta is the economic engine of Canada. Through wise investment and smart fiscal leadership, we are restoring provincial rights and economic freedoms so that we can remain a lead contributor to Canada's productivity and prosperity. Improving how government works by addressing efficiency and fostering a culture of continuous improvement and performance is our focus. We are dedicated to:

● Growing the Alberta Heritage Trust Fund to secure financial stability and build long term prosperity for current and future generations of Albertans. Through wise investments, Government aims to
increase the fund to at least $250 billion by 2050, in a way that is anchored in Alberta's values and reflective of our unique character.

● Maintaining Alberta's tax advantage compared to other provinces for both individuals and businesses. Albertans and Alberta businesses continue to pay the lowest overall taxes when compared to
other provinces. For 2026-27, Alberta's tax advantage is $16.9 billion, lower than in previous years primarily due to British Columbia's elimination of its carbon tax.

● Reducing red tape by implementing regulatory and program delivery approaches that ease administrative burden and focus on outcomes. In doing so, government is getting out of the way of job creators
to allow them to continue to grow their businesses, while improving government service delivery. A modernized regulatory environment reduces costs for Albertans and makes Alberta the best place to live, invest, and do business. Since 2019,
government has reduced red tape by 34 per cent.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Maintaining a responsible approach to fiscal management by finding efficiencies in program delivery and operations to reduce government spending. This enables the province to focus its spending on
the core programs and services that benefit Albertans.

● Addressing regional disparities in utility rates by conducting a comprehensive review of distribution rates to ensure more equitable electricity distribution costs across the province, which will
support both investment and affordability in rural Alberta.

● Modernizing Alberta's electricity grid and market design to enhance grid reliability and efficiency. Through the legislative and regulatory implementation of Alberta's restructured
energy market, an electric distribution system planning framework, and an optimal transmission planning framework, we are promoting system reliability, attracting long-term investment for new power generation, and enabling Albertans to take
advantage of distributed energy resources (residential solar, battery storage, electric vehicle charging, etc.) while at the same time delivering affordable electricity to Albertans.

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| | |
|:---|:---|
| **8** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

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**PRIORITY ONE** 

Objective two

**Diversifying Alberta's economy and attracting investment** 

Government is shaping the future with a special focus on sectors where the province already enjoys a strategic advantage. With our highly educated population and high-quality post-secondary institutions, we can turn the province's historic strengths and advantages into prosperity and opportunity. We are doing this by:

● Establishing a Premier's Investment Council to align relevant ministries and investment agencies on a consolidated approach to investment attraction. The Council will provide the Premier and
ministers with clear line of sight on priority investment files, informed by market intelligence, and support coordinated decision-making on investments of strategic importance.

● Establishing Alberta as a destination of choice for companies to innovate, commercialize, and scale in high-impact sectors through the implementation of the Alberta Technology and Innovation
Strategy. The Strategy builds on Alberta's proven strengths, accelerating the growth of our technology and innovation sector, creating high-value jobs, attracting global investment and conditions for long term prosperity and global leadership.

● Positioning Alberta as a prime destination for international and local data centres through the implementation of the Alberta Artificial Intelligence Data Centres Strategy, which aims to enhance
access to public data and establish networks of research excellence to support the technology and innovation sector. Alberta will uphold its reputation as a business-friendly regulatory regime with competitive tax rates by combining strong
investment attractiveness with stable, affordable electricity and fair returns for Albertans.

● Securing Alberta's place as a key partner for international trade by promoting Alberta's interests on the global stage, building relationships with international markets while asserting
Alberta's priorities and safeguarding provincial jurisdiction in international agreements by implementing the *International Agreements Act.* 

● Securing high-impact private sector investments by developing and delivering investment programs, services, data tools and other resources and through partnerships with other governments and key
partners including Invest Alberta Corporation. In 2026-27, government aims to maximize investment incentives to ensure they deliver significant economic benefit and is increasing funding for the Investment and
Growth Fund (IGF) to $27.5 million annually to support new investments and expansion projects. The IGF provides the flexibility to target investments across a wide range of industries, including manufacturing, aerospace, logistics, technology,
agrifood, forestry, energy, and tourism.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Developing and implementing Alberta's Nuclear Roadmap and regulatory framework to build public confidence and provide industry certainty to enable investment attraction into new nuclear
energy projects in the province.

● Working with industry and key economic development partners to maximize investment by the Government of Canada and the private sector in defence-related infrastructure and the defence industry in
Alberta.

● Continuing to build a competitive agriculture industry that attracts new investment in value-added processing and increases exports to markets across Canada and around the world. Government is
taking several steps to achieve these goals, including the development of Agriculture First legislation that removes red tape and clears the way for the sector to be more innovative and productive.

● Ensuring the long-term growth and competitiveness of Alberta's whisky sector by developing the Alberta Whisky Act, which defines "Alberta Whisky", provides clear standards for
production, and enables innovation and stronger brand recognition.

● Working with Travel Alberta and industry partners to implement *Higher Ground: A Tourism Sector Strategy* to grow the province's visitor economy to $25 billion in annual visitor
expenditures by 2035. Government is expanding opportunities to attract private capital into the development of year-round sustainable tourism projects in Alberta's Rockies by implementing the *All-Season Resorts Act.* 

● Growing Alberta's cultural industries to diversify the economy, create jobs, and secure the province's position as a hub for publishing, music, television, film, and other performing
arts. Government will continue to build this sector through several programs, grants and initiatives such as the Alberta Media Fund, which supports Alberta-made content. By championing a vibrant cultural sector, the province is driving economic
growth while sharing our culture and stories.

**Budget 2026** \| 2026-29 Government of Alberta Strategic Plan<sub>9</sub>

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**PRIORITY ONE** 

Objective three

**Connecting Albertans to jobs** 

Addressing labour market gaps in key economic sectors through the Alberta Jobs Strategy, which combines existing strategies and initiatives into a coordinated response to the changing job market. Through nearly 50 programs and initiatives government will continue to support Albertans to gain the skills, training and experience they need for a successful career, while positioning Alberta as a global hub for talent, innovation and long-term prosperity. We are doing this by:

● Enabling the province to exercise greater control over economic immigration, including utilizing Alberta's allocation through the Alberta Advantage Immigration Program (AAIP), which allows
government to address labour shortages in sectors where the domestic workforce is not sufficient. In 2026-27, $16 million is allocated for economic immigration programs and services to support the
province's labour market needs and economic growth.

● Increasing access, removing barriers and enhancing funding opportunities for mentoring, labour attachment and other related labour market integration programs for immigrants and newcomers. In 2026-27, government is allocating $15 million to workforce-focused grant programs that improve newcomers' integration, retention and long-term community and economic contributions across the province.

● Aligning post-secondary programs with current and emerging labour market demands by enhancing education pathways and post-secondary capacity, expanding innovative learning opportunities such as
work-integrated learning and apprenticeship learning models to meet Albertans' skills needs. In 2026-27, $118 million is allocated to increase seats in high demand post-secondary programs through
the existing Targeted Enrolment Expansion programs, and $30 million is allocated to increase seats in high demand occupations, such as health care programs.

● Removing barriers to speed up the credential recognition process for workers from provinces with similar standards through implementation of Alberta's *Labour Mobility Act* and pursuing
opportunities and best practices to improve processes for the recognition of foreign credentials as informed by the recommendations of the Foreign Credential Advisory Committee.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Supporting a modern and efficient apprenticeship system that facilitates entry, progression, and completion of programs into rewarding careers. Guided by *Alberta 2030*: *Building Skills for Jobs*, government is investing $96 million through the Apprenticeship Learning grant to expand classroom instruction seats across Alberta and respond to demand for apprenticeship training.

● Supporting industry-led workforce development initiatives that address sector specific labour shortages and build Alberta's competitive advantage.
Government partners with industry associations, Indigenous organizations and employers to deliver customized training and sector workforce strategies in priority areas. This includes workforce response programming to support workers and employers
affected by economic transitions such as trade disruptions and industry shifts.

● Working with the Alberta Chamber of Commerce (ACC) to bring talent pipeline management (TPM) approaches to Alberta. TPM provides employers and their education and workforce development partners
with strategies and tools to co-design talent supply chains that connect learners and workers to jobs and career advancement opportunities.

● Delivering a high quality, accessible education system that produces excellent student outcomes and builds a skilled workforce capable of meeting Alberta's present and future labour market
needs by offering non-repayable student assistance opportunities for in demand careers and work experience options.

● Addressing health care workforce challenges through implementation of the Alberta Health Workforce Strategy. Government is focused on quality of patient care by improving family physician
recruitment, retention, and equitable distribution, particularly in rural and remote communities, expanding nurse practitioner practices, recruiting and integrating internationally educated health care professionals, and offering physicians
flexibility to provide insured services through the provincial health insurance plan while also delivering private services. Alberta is also increasing post-secondary education training seats and opportunities in health care-related programs.

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|:---|:---|
| **10** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

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**PRIORITY ONE** 

Objective four

**Pursuing the full value of Alberta's natural resources** 

Alberta has been blessed with abundant natural resources, and we are pursuing their full potential by restoring provincial rights and economic freedoms, working with other governments to improve market access, and strengthening the Canada-United States energy partnership. We will accomplish this by:

● Taking urgent and strategic measures to expand and diversify markets through the work of Alberta's international offices in collaboration with the federal government, other provinces and
territories, and industry partners.

● Defending Alberta's jurisdiction over energy and natural resources, industrial emissions, intra-provincial projects, and electricity policy.

● Promoting Alberta as a reliable partner in supporting North America and global energy security and transition. Government will advocate nationally and internationally for expanded pipeline
capacity, including the development of the crude oil pipeline to British Columbia's northwest coast, and the optimization of new and existing infrastructure to enhance market access, increase production, strengthen energy security and grow
value-adding industries.

● Ensuring utility costs remain affordable by modernizing Alberta's power market and transmission policies to help meet growing demand, stabilize utility bills, and strengthen reliability and
affordability, while also encouraging continued investment in the province.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Continuing to support a competitive regulatory environment utilizing key strategies and action plans to attract investment and development of hydrogen, ammonia, propane, liquified natural gas, and
other liquids and critical minerals.

● Partnering with First Nations, Metis Settlements, and credibly asserted Métis communities to build oil and gas pipelines and other major development projects across the province. By
empowering Indigenous communities to take charge of their economic futures, we are leading the way in economic reconciliation while respecting traditional territories and treaties.

● Advancing economic diversification by reviewing and updating the Minerals Strategy and Action Plan to position Alberta as a preferred producer and supplier of metallic and industrial minerals and
leveraging Alberta's untapped minerals resource potential to create jobs, attract investment and expand market opportunities.

**Budget 2026** \| 2026-29 Government of Alberta Strategic Plan<sub>11</sub>

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**PRIORITY ONE** 

Objective five

**Securing a sustainable future for Alberta** 

Alberta's government is shaping the future by balancing environmental protection with economic growth through responsible resource development, land-use planning, and regulatory modernization. Alberta is committed to conserving biodiversity, enhancing water management, and supporting innovation to reduce emissions while maintaining competitiveness and quality of life for Albertans. We are:

● Modernizing the Water Act to make water more available to the province's growing communities, farmers, ranchers and businesses while ensuring responsible long-term management of
Alberta's water resources, respecting traditional uses, and upholding environmental stewardship. The Act's amendments will increase transparency about water use, reduce red tape regarding water licensing, and support increased use of
other water sources while maintaining the highest standards of water conservation and treatment.

● Allocating $80 million in capital funding through 2028-29 to expand irrigation capacity and address modernization priorities and water supply needs
across the province. Through these initiatives, government is maximizing water use efficiency while helping farmers boost yields, increase crop diversity, and help ensure a stable agricultural future for Albertans. This is part of a
$933 million investment between Alberta, the Canada Infrastructure Bank, and nine irrigation districts to help grow the agri-food industry, expand primary agricultural production, and support a diversified value-added processing industry.

● Continuing to advance wildfire mitigation and risk reduction through proactive and strategic forest harvesting, public education, and expanded FireSmart and fireguard programs to ensure the
province's forests are managed responsibly and Albertans are protected from catastrophic events. In 2026-27, government is investing $169 million to support effective wildfire mitigation and
response efforts.

● Advancing species at risk management through policy solutions and partnerships as informed by collaboration with external partners, while safeguarding Alberta's jurisdictional authorities.
Government is committed to engaging with partners, including Indigenous communities, industry and other stakeholders to support effective approaches to species at risk recovery, habitat conservation and restoration, and invasive species management.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Bolstering Alberta's reputation as a responsible energy producer while maintaining and promoting sustainable resource development through the Mature Asset Strategy to ensure Alberta has the
highest global competitiveness in oil and gas development with the strong environmental stewardship Albertans expect.

● Leading the way in emissions reductions, while also encouraging innovation and investment through the updated Technology, Innovation and Emissions Reduction (TIER) system, which provides Alberta
industries with flexible compliance pathways and incentives to reduce emissions, including the option to invest in on-site emissions reduction technology. The TIER system remains the longest standing
industrial carbon pricing system in North America and supports Alberta's jurisdiction while providing regulatory certainty for industry. Government has committed $133 million from the TIER Fund in 2026-27 to support initiatives across the province, ultimately protecting local jobs, strengthening competitiveness and maintaining Alberta's position as the destination of choice for global investment.

● Update and improve Alberta's land-use planning approaches and tools, with input from stakeholders, so plans can be put into action faster. This will
provide communities, industry and Albertans with greater certainty about how land will be managed, including how sustainable development, environmental stewardship, and biodiversity will be achieved.

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|:---|:---|
| **12** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

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**PRIORITY ONE** 

Objective six

**Building Alberta** 

To support current and future Albertans, Government is taking action to continue building a strong and vibrant province through key public infrastructure investments. Our population continues to grow, and we are investing in new student spaces, expanded road and LRT networks, and municipal infrastructure to keep up with that growth. This includes:

● Investing $4.2 billion in Capital Maintenance and Renewal projects over three years, including vital repairs to extend the useful life of government-owned facilities and infrastructure like
roads and bridges, health facilities, schools, courthouses, housing, post-secondary institutions, and cultural facilities throughout Alberta.

● Strengthening community infrastructure across the province through the capital component of the Local Government Fiscal Framework (LGFF). In 2026-27, Government is allocating almost $800 million through this component to develop, improve, or maintain community infrastructure, support the resiliency and livability of local communities and position municipalities as full partners in
Alberta's economic future.

● Investing $29.3 million through the Strategic Transportation Infrastructure Program (STIP) during the 2026-27 fiscal year. Through STIP, the provincial
government aims to improve accessibility and the movement of goods, increase municipal transportation infrastructure, enhance safety and efficiency, and extend the service life of key transportation infrastructure across Alberta.

● Building a strong and reliable transportation system by removing barriers to airport growth, expanding direct international flights out of Alberta, and supporting regional air passenger services.
This will ultimately drive job creation, boost economic growth, and strengthen transportation networks that support growth and opportunity across Alberta.

● Investing $5 million in 2026-27 as part of a total $15 million multi-year commitment to plan LRT-airport connections for Edmonton and Calgary and assess the market and business models to advance passenger rail in Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Investing $2.4 billion in provincial funding and $1.1 billion in federal support over 3-years for LRT projects to enhance connectivity for the
growing populations within Alberta's two biggest metropolitan centres, providing fast, frequent, and reliable transit service. This includes the construction of Calgary's Green Line, from downtown to Shepard, and extension of the Blue
Line north, and continuing work on the Edmonton West Valley Line and Capital Line South extension.

● Encouraging Albertans to enjoy the natural beauty of our province by investing in sustainable outdoor recreation infrastructure, including over $275 million over three years to build new
campsites, upgrade trails, and enhance outdoor recreational opportunities, natural features, and buildings on Crown lands. Government is committed to working with entrepreneurs and other organizations to improve infrastructure and services offered
in Kananaskis, Canmore, and other high-traffic recreational areas while protecting the environment and enhancing economic opportunities.

● Working with municipalities, builders and local businesses to modernize and streamline the permitting system and related legislation, establishing clear permitting frameworks and automatic approval
options to enable faster, more transparent, and efficient decisions. Through these actions, government aims to reduce barriers and create a more attractive environment for investment across Alberta.

**Budget 2026** \| 2026-29 Government of Alberta Strategic Plan<sub>13</sub>

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**Performance indicators**![LOGO](g96450dsp18.jpg)

**EMPLOYMENT** 

**Private sector employment** 

Last Actual: Employment in the private sector grew 2.1 per cent in 2025. The number of jobs in the private sector is an indicator of the extent to which economic conditions are affecting activity in the private sector and, therefore, employment in that sector.

**Wages and salaries growth** 

Last Actual: On a year-to-date basis until September, wages and salaries were up 4.3 per cent in 2025 compared to 2024. Wages and salaries are an indicator of labour income, and reflect changes in employment, labour force participation, hours worked, and wage growth.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

------

**Performance indicators**![LOGO](g96450dsp19.jpg)

**INVESTMENT AND BUSINESS ACTIVITY** 

**Alberta activity index** 

Last Actual: The Alberta Activity Index was up 2.9 per cent year-over-year between September 2024 and September 2025. The Alberta Activity Index tracks nine indicators of overall economic activity in the province, including employment, housing starts, truck sales and activity in the energy sector.

**Housing starts** 

Last Actual: In 2025, the annual number of housing starts in Alberta stood at 56,142 units, which represented a 17 percentage point increase over 2024. The number of housing starts is an indicator of the broader economy and the ability to meet demand for Alberta's growing population by tracking new residential construction.

**Non-residential capital investment in Alberta** 

Last Actual: $14,693 in 2024, down 1.7 per cent from 2023. Non-residential investment expressed on a per capita basis is an indicator of the overall productive capacity of the economy and a key driver of economic activity in the province.

**Value of Alberta's exported products** 

Last Actual: $119 billion through August 2025, down 1.5 per cent compared to the same period of 2024. The total value of Alberta exports of domestic goods to international markets is a key indicator of trade and export growth. Increased exports are a signifier of economic growth and prosperity in Alberta. Data is reported by calendar year.

**Upstream oil and gas investment** 

Last Actual: $30.2 billion in 2024, up 5.6 per cent from 2023. Capital investment in Alberta's upstream energy sector is an indicator of the health and future growth of the energy sector in Alberta.

------

**Performance indicators**![LOGO](g96450dsp20.jpg)

**GOVERNMENT SPENDING** 

**Alberta Tax Advantage** 

Alberta's tax advantage is an estimate of the total additional taxes individuals and businesses would pay if Alberta had the same tax system as any other province. The tax advantage is reported based on figures in budget and stands at $16.9 billion in 2026-27.

**Net debt to GDP in Alberta and comparator provinces** 

Last Actual: In 2024-25, Alberta's net debt to GDP ratio was 7.2 per cent compared to 20.3 per cent in British Columbia, 36.2 per cent in Ontario, and 38.3 per cent in Quebec.

This indicator is the proportion of a province's net debt to its gross domestic product and is a proxy for the fiscal health and sustainability of a province's finances. The federal net debt is based on a similar methodology to the comparator provinces, including Alberta, and is different from the "federal debt" measure that the federal government reports in budgets and public accounts. Federal debt reported in federal budgets equals total liabilities less financial assets (net debt) less non-financial assets.

**Per capita expenditure in Alberta and comparator provinces** 

Last Actual: In 2024-25, Alberta's per capita program expenditure was $14,264 compared to the average of $15,622 for comparator provinces Quebec, British Columbia, and Ontario.

This is an indicator of the comparative levels of public expenditure compared to the most directly comparable provinces with respect to features such as population size and density as well as geography.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

------

**Priority two** 

Supporting Albertans

**Our objectives** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Advancing a modernized health care system

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Providing supports for Albertans recovering from mental health and addiction challenges

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Providing high-quality childcare, education, and training opportunities for skill development

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Fostering wellbeing in safe communities

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Supporting vulnerable Albertans

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. Forming lasting and meaningful partnerships with First Nation, Métis, and Inuit communities

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. Building better communities

------

**PRIORITY TWO** 

Objective one

**Advancing a modernized health care system** 

Alberta's government is continuing to advance initiatives that support a refocused, modernized health care system and ensure Albertans can access health services where and when they need them. This work includes:

● Strengthening primary and preventative care through faster and more effective elective testing, screening and diagnostic services; enhanced public health inspections; targeted initiatives to
improve immunization rates; and improvements to health benefits administration, including government-sponsored drug plans. Government is implementing Phase 2 of the Modernizing Alberta's Primary Health Care System Initiative, building on
foundational investments to sustain the transformation and evolution of primary health care in Alberta.

● Embedding culturally safe, respectful, and appropriate primary health care services for Indigenous Peoples by finalizing the establishment of the Indigenous Advisory Council to provide ongoing
strategic guidance. In 2026-27, approximately $6.1 million will be allocated to First Nations, Métis, and Inuit communities and organizations through the Indigenous Primary Health Care Innovation
Fund and investments in Indigenous Patient Navigation, including the placement of Patient Navigators in emergency departments.

● Continuing physician training expansion, with an emphasis on training physicians to practice in rural communities through the implementation of rural training centres in Lethbridge and Grande
Prairie and increasing access to medical education for learners in rural settings.

● Continuing implementation of Alberta's Midwifery Strategy through investments in innovative projects to improve access to maternal care, particularly in rural, remote, and Indigenous
communities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Reducing wait times and improving patient flow through emergency department enhancements, by improving safe discharge processes and transitions to appropriate alternative settings for post-acute
recovery.

● Increasing the number of surgeries performed through the Acute Care Action Plan and improving operator efficiency and accountability through the introduction of an activity-based funding model in 2026-27.

● Improving access to emergency health services by strengthening workforce capacity and resolving operational inefficiencies across the province-wide air and ground ambulance system, supported by
$778 million in system-level investments in 2026-27, to increase emergency response capacity and performance.

● Enhancing acute care capacity through a $1.4 billion capital investment in 2026-27 that expands hospital and rural facility infrastructure, supporting a
more resilient system capable of responding to surges and evolving health needs.

● Modernizing and transforming the continuing care system to improve quality of care, increase technology and innovation, enable provision of more care in the community, and support the continuing
care workforce.

● Expanding continuing care capacity through the modernization of existing facilities and the creation of new spaces in priority areas throughout the province.

● Advancing a coordinated approach to ensure patients across the health care system are receiving the appropriate level of care.

---

| | |
|:---|:---|
| **18** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

---

------

 **PRIORITY TWO** 

Objective two

**Providing supports for Albertans recovering from mental health and addiction challenges** 

Alberta's government is continuing to strengthen mental health and addiction supports for Albertans pursuing recovery. The Alberta Recovery Model is a recovery-oriented system of care that enables access to a robust continuum of supports and services to help individuals achieve recovery and wellness. This includes:

● Implementing and operationalizing compassionate intervention legislation to provide timely and effective interventions for people who are likely to cause substantial harm to themselves or others
due to their substance use or addiction. In 2026-27, $42.5 million is allocated for this work.

● Allocating $318.6 million in capital funding over three years (2026-27 to 2028-29) to renovate existing
facilities and build compassionate intervention centres, including two 150 bed centres in Edmonton and Calgary to support implementation of compassionate intervention.

● Providing access to and supporting the delivery of mental health and addiction services in correctional settings to enable treatment continuity and help facilitate recovery for individuals
interacting with the justice system through an allocation of $60.2 million in 2026-27.

● Delivering medical withdrawal management and bed-based addiction treatment services and enhancing the quality of programming to support Albertans pursuing
recovery from substance use issues. In 2026-27, $121.1 million is allocated to these services.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Investing $156 million in 2026-27 to deliver prevention, intervention, and specialized mental health and addiction services for children and youth in
schools and in community to build resiliency and support healthy development.

● Over two years (2025-26 and 2026-27), $46 million is allocated to build and $33 million to operate CASA
House facilities in key locations across the province to provide live-in and day programs and ensure youth have access to the critical mental health supports they need to improve their well-being.

● In 2026-27, $21.3 million is allocated to build and $52.8 million to operate recovery community facilities across the province, including five
facilities led by Indigenous communities, to provide holistic rehabilitation supports for Albertans pursuing recovery.

---

| | |
|:---|:---|
| **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan | **19** |

---

------

 **PRIORITY TWO** 

Objective three

**Providing high-quality childcare, education, and training and opportunities for skill development** 

Alberta's government is working with parents, teachers, school leaders, and trustees to make Alberta's schools the best places for our children to learn and develop. Alberta's government is also committed to providing high quality affordable licensed childcare options for Alberta families. Alberta's post-secondary institutions are the foundation of a strong economy and a vibrant province. A top priority for government is to ensure Albertans have the knowledge, skills, and competencies needed for family-supporting jobs, contributing to economic growth and diversification. We are:

● Building new schools and enhancing existing school infrastructure to meet the increasing demands of growing communities in Alberta. $4.1 billion in capital investment is allocated over three
years to maintain, enhance, plan, expand, and build new schools.

● Mitigating the impact of class sizes and classroom complexity through a data-driven approach to allocating resources and strengthening supports for students and teachers. A total of
$355 million is allocated in 2026-27 to address classroom complexity.

● Enhancing relationship-building with First Nations, Métis and Inuit communities, partners, and schools to enhance student success and advance reconciliation.

● Enabling qualified and experienced professionals in high-demand fields to quickly transition into teaching roles in Alberta's K-12 system to support
the needs of our rapidly growing student population.

● Supporting affordability for students by reducing financial barriers to post-secondary education through the allocation of $1.1 billion towards Alberta student loans, scholarships, and grants.
Government remains committed to developing a skilled workforce for the future by helping Albertans benefit from learning opportunities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Improving access to affordable out-of-school care programs for families through income tested family supports and
workforce investments. In 2026-27, the ministry will allocate $1.77 billion to support Alberta families to increase access to affordable, high-quality and inclusive licensed childcare.

● Promoting excellence within professional regulatory bodies by strengthening and streamlining the professional regulatory environment, and labour mobility by reducing timelines and barriers to
registration, while also maintaining a high standard of quality.

● Strengthening the private career colleges sector by revising regulations and policies consistent with recent statutory changes, and working with operators, industry, and other partners to enhance
student protections while also providing opportunities for sustainable development and innovation.

● Improving access to safe, affordable, high-quality childcare so Alberta parents can advance their education, training and careers. Alberta remains committed to working with the province's
licensed childcare providers to ensure childcare meets the unique needs of families and communities and is available where it is needed most. Alberta's government continues to strengthen the early childhood educator workforce through ongoing
recruitment and retention initiatives while also collaborating with education partners to promote childcare as a rewarding career path.

---

| | |
|:---|:---|
| **20** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

---

------

 **PRIORITY TWO** 

Objective four

**Fostering wellbeing in safe communities** 

Alberta's government is taking decisive action to address crime and social disorder to keep all Albertans safe and secure in their communities. Albertans deserve an accessible and sustainable justice system that protects them and supports safer communities. Government will protect Albertans through focused work to reduce and prevent crime, support victims of crime, and make the justice system faster, and more effective while maintaining fairness and impartiality. We are:

● Implementing the new Alberta Sheriffs Police Service to enhance the safety of Alberta communities, with an additional $22 million allocated in 2026-27 bringing the total operating budget to $200.9 million.

● Allocating $56.3 million in 2026-27 to the Alberta Law Enforcement Response Teams to continue to address organized crime, child pornography, gun
violence, drug trafficking, human trafficking, and prolific offenders.

● Continuing to advance digital transformation by streamlining processes and expanding digital pathways to improve Albertans' access to justice, ensuring that Albertans can access court
services efficiently and effectively.

● Supporting victims of crime by allocating $10.5 million in 2026-27 to the Victims of Crime Assistance Program to facilitate direct and timely supports
and services to victims, including emergency expenses and recovery.

● Improving services and supports for Albertans with family legal matters by working with the courts and other stakeholders including ongoing implementation of the Family Justice Strategy and
undertaking an operational review of Family Support Order Services.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Developing a new provincial DNA laboratory to strengthen timely, evidence-based, and reliable investigative capability for law enforcement. In 2026-27, $5 million in operating and capital funding is allocated to this work.

● Defending the rights of law-abiding firearms owners. In 2026-27, $9.2 million will be invested to enable the
Alberta Chief Firearms Office's delivery of the Canadian Firearms Program in Alberta and support Alberta's law-abiding firearms owners in keeping with its obligation under the Alberta Firearms Act.

● Keeping Albertans safe on our roads by investing $36.4 million in 2026-27 in traffic safety programs. We are also continuing to modernize administrative
processes for traffic offences under the Traffic Safety Act and investing $7.6 million in the SafeRoads program to address alcohol or drug related driving infractions.

---

| | |
|:---|:---|
| **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan | **21** |

---

------

 **PRIORITY TWO** 

Objective five

**Supporting vulnerable Albertans** 

Government will continue to ensure supports are in place for our most vulnerable citizens and those who require other targeted protections and supports. To this end, we are:

● Removing barriers and providing incentives to build new homes while working with municipal, federal, and industry partners to align housing programs and regulations with housing needs in Alberta.

● Allocating $768 million over three years to build, renew and maintain affordable housing, and operate government-supported affordable housing programs.

● Continuing to modernize financial support systems and benefits, such as Assured Income for the Severely Handicapped, to ensure sustainable, high-quality services are provided to those who need
them, while maintaining program integrity.

● Launching the Alberta Disability Assistance Program, to provide financial, medical, and personal supports, as well as pathways to employment for Albertans with disabilities who are able to work.

● Providing resources to municipalities and Metis Settlements to design and deliver preventive social programs to address key social issues in their communities. In 2026-27, $105 million will be invested through Family and Community Support Services to support this work.

● Assisting Albertans in exiting the cycle of homelessness by continuing to implement a provincial housing-focused and recovery-oriented delivery model to ensure people can access the services they
need to support their long-term housing stability. In 2026-27, $217.5 million is allocated to support homeless shelters, Navigation and Support Centres, and housing supports programs.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Ensuring adequate supports and safety for Alberta's seniors. Government is supporting seniors on several fronts, including working with seniors lodge providers to improve operations and meet
increased demand, as well as preventing and addressing elder abuse. In 2026-27, $4.1 million is being allocated through grants to prevent elder abuse, $586.6 million through grants and low-interest home equity loans to support seniors with low income, $2.5 million through grants to senior-serving community-based organizations to develop and deliver programs for older adults and seniors, and
$64 million is going to seniors lodges through the Lodge Assistance program.

● Improving supports for youth and young adults transitioning from government care into adulthood to promote health, foster education and skill building, and improve employment opportunities.
Government is providing $65 million in 2026-27 for the Transition to Adulthood Program (TAP) for continued access to services for youth and young adults aging out of government care.

● Preventing gender-based violence through awareness, education and community engagement. Government is supporting the implementation of Alberta's 10-year Strategy to End Gender-based Violence and support survivors.

● Ensuring fair and safe participation of women and girls in sport through the full implementation of the *Fairness and Safety in Sport Act*.

● Supporting lower- and middle-income families with children under 18 by allocating $405 million to the Alberta Child and Family Benefit (ACFB) program in 2026-27.

---

| | |
|:---|:---|
| **22** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

---

------

 **PRIORITY TWO** 

Objective six

**Forming lasting and meaningful partnerships with First Nation, Métis, and Inuit communities** 

Alberta's government will continue to partner with Indigenous people in pursuit of reconciliation, inclusion, opportunity, and community well-being, including increasing safety for all Indigenous people. Alberta's government will support opportunities for Indigenous entrepreneurship, community supports, training, and employment, and work with Indigenous leaders as they develop the social and economic programs their communities need. Additionally, Alberta will continue working in partnership with Indigenous communities throughout the province to advance their long term sustainability. We are:

● Enabling access to capital for Alberta-based Indigenous groups investing in medium to large-scale natural resource, agriculture, transportation, tourism, technology, healthcare and
telecommunication projects and related infrastructure through the Alberta Indigenous Opportunities Corporation (AIOC). Since its inception in 2019, the AIOC has provided more than $745 million in loan guarantees for eight energy projects that
are creating long-term revenue streams for 43 Indigenous communities. It is estimated that $1.4 billion will flow to these communities over the lifetime of these projects.

● Allocating more than $179 million in 2026-27 as part of the First Nations Development Fund (FNDF) to help support First Nations' economic, social,
and community priorities. The FNDF is supported by a percentage of revenues from government-owned slot machines operating in First Nations casinos in Alberta.

● Investing $8.3 million in 2026-27 through the Aboriginal Business Investment Fund to help support eligible Indigenous community-owned economic and
business development projects that improve social and economic outcomes for Indigenous people and their communities by creating jobs and boosting regional economies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Providing $4 million in 2026-27 to support training opportunities for Indigenous people in Alberta through the Employment Partnerships Program (EPP).
The EPP helps build collaborative partnerships between Indigenous communities and the private sector to expand the availability, accessibility and quality of Indigenous employment opportunities while providing participants with skills training to
support their employment goals.

● Coordinating Alberta's response to the National Inquiry into Missing and Murdered Indigenous Women and Girls including supporting the work of the Premier's Council on Missing and
Murdered Indigenous Women, Girls and Two Spirit Plus People, which works to address and prevent violence and increase the safety and economic security of Indigenous women, girls and two spirit plus people.

● Allocating $3.9 million to the Indigenous Reconciliation Initiative to support initiatives that revitalize and enhance Indigenous cultures, traditions, and languages as well as projects that
support local economic development as part of the government's ongoing work to support reconciliation.

---

| | |
|:---|:---|
| **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan | **23** |

---

------

 **PRIORITY TWO** 

Objective seven

**Building better communities** 

Alberta's government will continue to support social services, culture, multiculturalism, recreation, and the arts to improve Alberta communities, make them more welcoming, and enhance quality of life for Albertans. We are:

● Continuing to support cost-effective municipal service delivery through regional collaboration and intermunicipal collaborative frameworks. Almost $11 million is budgeted in 2026-27 to support the Alberta Community Partnership Grant Program, which supports intermunicipal collaboration, capacity building, and asset management, supporting Alberta's municipalities to work together to
thrive.

● Fostering welcoming and opportunity-rich communities and workplaces for everyone who lives, works, and contributes to Alberta's prosperity, informed by advice from the Premier's Council
on Multiculturalism, the Alberta Anti-Racism Advisory Council and the Alberta Black Advisory Council. In 2026-27, government is allocating up to $2.5 million to support community organizations and
Indigenous communities through the Ethnocultural Grant Program and the Anti-Racism Grant Program, which strengthen cross cultural connection, promote mutual understanding, and support safe, respectful communities across the province.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

● Celebrating Alberta's provincial pride, economic strength, and bold identity through the introduction of a new standard licence plate design featuring the iconic Moraine Lake in Banff
National Park and the "strong and free" motto.

● Allocating $38.1 million in 2026-27 to the Alberta Foundation for the Arts to support Alberta's artists and arts organizations, including many
that provide programming for children and families.

● Allocating $9 million to support community groups, non-profit organizations, societies, First Nations, and Metis Settlements to build or enhance sport
and recreational facilities through the Active Communities Initiative. Investments will support small and mid-sized projects such as indoor and outdoor hockey arenas and rinks, community pools, indoor turf
centres, pickleball courts, sport fields and courts, and other recreational facilities.

● Supporting the non-profit sector to provide valuable community programs and services by investing $61.4 million in 2026-27 through community grant programs, including the Community Initiatives Program, the Community Facility Enhancement Program, and other capital grants.

---

| | |
|:---|:---|
| **24** | **Budget 2026** \| 2026-29 Government of Alberta Strategic Plan |

---

------

**Performance indicators**![LOGO](g96450dsp29.jpg)

**HEALTH CARE** 

**Family physician and nurse practitioner workforce capacity** 

Last Actual: In 2025, there were 6,362 family physicians and 1,054 nurse practitioners with active licenses to practice in Alberta, a 6.9 per cent increase and 3.5 per cent increase from 2024, respectively.

**Percentage of scheduled surgeries completed within clinically recommended timelines** 

Last Actual: In 2024-25, 62.9 per cent of surgeries were completed within clinically recommended wait times. Implementation of initiatives such as the Alberta Surgical Initiative and the Acute Care Action Plan are monitored through this indicator of the system's ability to delivery timely surgical care, and readiness to manage pressures and increased demand.

**Number of publicly funded mental health and addiction beds per 100,000 population**

Last Actual: As of December 2025, 95.5 beds were available. Mental health and addiction conditions often require inpatient or residential treatment for stabilization, medical withdrawal management, and recovery. Bed availability is a critical determinant of timely access to care for individuals requiring high-acuity psychiatric and addiction treatment services. Adequate inpatient and residential treatment capacity is essential for continuity of care within the broader mental health and addiction system.

------

**Performance indicators**![LOGO](g96450dsp30.jpg)

**CHILDCARE, EDUCATION, AND APPRENTICESHIP** 

**High school completion rate** 

Last Actual: In 2023-24, 87.1 per cent of students completed high school within five years of entering Grade 10. High school completion is an indicator of education system performance, job readiness and preparedness for further study. Data for 2024-25 will be available in June 2026.

**Post-secondary academic and apprenticeship graduates employment rates** 

In 2024, 95 per cent of Alberta's post-secondary academic graduates reported they were employed approximately two years after graduation. Additionally, 96 per cent of apprenticeships graduates reported in 2024 that they were employed between five and 18 months after graduation. Tracking employment rates of recent post-secondary academic and apprenticeship graduates provides insights into whether Alberta's post-secondary and apprenticeship education systems are supporting graduates to achieve labour market outcomes.

**Workforce investment, recruitment and retention of skilled early childhood educators** 

Last Actual: Since signing the Canada Alberta Canada-Wide Early Learning and Child Care Agreement, Alberta has seen a net increase of approximately 13,000 early childhood educators (ECEs) employed in child care and approved family day homes for a total of 31,300 as of March 2025. Additionally, approximately 13,000 ECEs accessed professional development training totaling $14.2 million in 2024-25.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

------

**Performance indicators**![LOGO](g96450dsp31.jpg)

**COMMUNITY SAFETY** 

**Violent and property crime in urban and rural communities** 

Last Actual: In 2024, Alberta's violent crime rate was 1,544 per 100,000 population and the property crime rate was 4,319 per 100,000 population. These indicators measure the volume of crime (except traffic) relative to population size. Crime rate is an indicator of public safety and provides insight into where the government needs to direct public safety efforts in partnership with policing services.

**Change in violent and non-violent crime indexes** 

Last Actual: The violent crime severity index decreased by 9.69 per cent and the non-violent crime severity index decreased by 8.40 per cent between 2023 and 2024. Tracking the year-over-year percentage change in the violent and non-violent crime severity indexes provides an overall indicator on the volume and seriousness of police reported crime.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

------

![LOGO](g96450dsp32.jpg)

## Exhibit 99.8

**Exhibit 99.8** 

&nbsp;&nbsp; <br> ![LOGO](g96450dsp33.jpg) <br>2026-27<br>Government Estimates<br>General Revenue Fund<br>

------

&nbsp;&nbsp; <br> ![LOGO](g96450dsp33.jpg) <br>2026-27<br>Government Estimates<br>General Revenue Fund<br>Presented by the Honourable Nate Horner<br>President of Treasury Board and Minister of Finance<br>in the Legislative Assembly of Alberta<br>February 26, 2026<br>

------

**ISBN 978-1-4601-6471-6** 

**ISSN 2562-9174** 

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**TABLE OF CONTENTS**

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| | |
|:---|:---|
|  INTRODUCTION AND SUMMARY TABLES |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Preface | **i** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Schedule of Amounts to be Voted | **1** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total Government Estimates by Type of Vote | **5** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reconciliation of Supply Votes to Consolidated Fiscal Plan | **6** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Voted Amounts by Department | **10** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statutory Amounts by Department | **14** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-Cash Amounts by Department | **15** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Entity Statutory Amounts by Ministry | **17** |
|  DETAILS OF 2026-27 GOVERNMENT ESTIMATES BY DEPARTMENT |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **23** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **33** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | **41** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **51** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **61** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | **73** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **81** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | **89** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | **97** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Council | **107** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **113** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **121** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | **129** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **137** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | **147** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Justice | **157** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **167** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | **175** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **185** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | **197** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | **207** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | **217** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | **225** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **233** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | **247** |

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PREFACE

The ***2026-27 Government Estimates*** reports the requirements for public monies from the General Revenue Fund to fund the operations of the Government of Alberta for the year commencing April 1, 2026. Together with the *2026-27 Offices of the Legislative Assembly Estimates*, the estimates identify the total requirements for public monies from the General Revenue Fund for the year.

The estimates documents focus on the specific legislative requirements set out in section 24 of the *Financial Administration Act*. Further supplementary information on related financial entities and consolidation adjustments will be found in the *2026-27 Entity Financial Information* published in electronic form on the *Budget 2026* website, and on the government's open data portal at *https://open.alberta.ca/opendata*.

This **Preface** provides a summary of the information presented in the *2026-27 Government Estimates*, an overview of the appropriations process, a summary of major changes in organization structure and financial reporting policy, and definitions of supply votes and selected terms.

The **Schedule of Amounts to be Voted** illustrates how the supply votes will be presented in the bill for the *Appropriation Act, 2026* to be tabled in the Legislative Assembly.

Summaries of the **Government Estimates** are provided in the following tables:

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| ◾ | Total Government Estimates by Type of Vote;  |

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|:---|:---|
| ◾ | Reconciliation of Supply Votes to Consolidated Government Estimate;  |

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|:---|:---|
| ◾ | Voted Amounts by Department;  |

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|:---|:---|
| ◾ | Statutory Amounts by Department;  |

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|:---|:---|
| ◾ | Non-cash Amounts by Department; and  |

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| ◾ | Entity Statutory Amounts by Ministry.  |

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The **Details of the 2026-27 Government Estimates** presents information on amounts for each department to be drawn from the General Revenue Fund as required by section 24 of the *Financial Administration Act*. The details include the following information, as applicable:

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|:---|:---|
| ◾ | Amounts to be Voted;  |

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|:---|:---|
| ◾ | Description of Supply Vote Programs;  |

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|:---|:---|
| ◾ | Supply Votes by Type and Program;  |

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|:---|:---|
| ◾ | Voted Amounts Funded by Credit or Recovery; and  |

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|:---|:---|
| ◾ | Amounts Not Required to be Voted.  |

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In addition to the information specifically required by the *Financial Administration Act*, the details presented include supplementary financial information showing the relation between each ministry's supply vote amounts and the consolidated fiscal plan:

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|:---|:---|
| ◾ | Reconciliation of Supply Vote to the Consolidated Government Estimate by program and by type of Fiscal Plan spending category; and  |

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◾ Statement of Operations, Change in Capital Assets, and Change in Inventory Assets, as appropriate, for the ministry.

**<u>Appropriations from the General Revenue Fund</u>**

In Alberta, the supply process is governed by the conventions and legal requirements of the Canadian Constitution, Alberta's *Financial Administration Act*, and the Standing Orders of the Legislative Assembly of Alberta.

When the *2026-27 Government Estimates* is tabled in the Legislative Assembly, the government makes a motion to refer the report to Legislative Policy Committees for consideration. After the Legislative Policy Committees' discussions, the Committee of Supply will pass a resolution affirming certain estimate amounts as allocated to each supply vote. Finally, the supply votes as approved by the resolutions of Committee of Supply will be drafted into the *Appropriation Act, 2026 Bill* and introduced to the Legislative Assembly. Once this bill is enacted by royal assent, the government will have the authority to draw cash from the General Revenue Fund up to the limits of the supply votes set out in the Act.

i Preface

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The *2026-27 Government Estimates* details the estimated amounts required by each department for the fiscal year (April 1 to March 31). Each department's estimate amounts are divided into:

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|:---|:---|
| ◾ | those that require authority to draw cash from the General Revenue Fund under a supply vote pursuant to an appropriation act; and  |

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|:---|:---|
| ◾ | those that do not require a supply vote either because the amounts already have disbursement authority under a statute other than an appropriation act, or because no cash disbursement is required.  |

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|:---|:---|
| ![LOGO](g96450dsp40.jpg)  | Non-cash amounts do not require a supply vote, an appropriation act or any other statutory authority because these amounts do not require any expenditure or payment of public money. Most non-cash amounts are for expenses related to cash disbursed under a supply vote in a previous fiscal year. For example, amortization expense is related to the cash disbursements authorized under a capital investment vote when the capital asset was built or acquired. Other non-cash amounts are for transactions that will not require cash, such as the year-over-year changes in vacation benefit liabilities. |

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**<u>Budget Presentation and Government Organization Methodology</u>**

*Budget 2026* documents present the fully consolidated financial reporting entity of the Alberta Government including all entities financially controlled by the Province under Public Sector Accounting Board (PSAB) standards and guidance. These *2026-27 Government Estimates* reflect the Province's budget presentation methodology and the organization of government ministries as of February 26, 2026. This includes the program and organization structure changes implemented in the Designation and Transfer of Responsibility Regulations made in April, May, June, and October of 2025, and in January 2026. The presentation methodology also includes program and structure changes outside of General Revenue Fund supply votes in the program responsibilities of Health Agencies and Corporations pursuant to the *Alberta Health Act*.

As in past budgets, the comparable amounts presented in these estimates may not match the amounts originally presented in the *Budget 2025* documents tabled on February 27, 2025. Any such differences are the result of adjustments applied to maintain the comparability of prior-year amounts with the 2026-27 estimate amounts.

In addition to the Designation and Transfer of Responsibility Regulations, *Budget 2026* itself will make the following changes in program responsibilities:

◾ The Ministry of Service Alberta and Red Tape Reduction will be made responsible for functions associated with the *Access to Information Act* which was formerly the responsibility of the Ministry of Technology and Innovation.

◾ The Ministry of Treasury Board and Finance will be made responsible for the Facility Emergency Planning Program which was formerly the responsibility of the Ministry of Infrastructure.

◾ The Ministry of Jobs, Economy, Trade and Immigration will be made responsible for the Invest Alberta Corporation which was formerly the responsibility of the Ministry of Executive Council.

◾ The Ministry of Treasury Board and Finance will be made responsible for public service pay and benefits which was formerly the responsibility of the Ministry of Service Alberta and Red Tape Reduction.

◾ The Ministry of Executive Council will be made responsible for procurement services which was formerly the responsibility of the Ministry of Service Alberta and Red Tape Reduction.

◾ The Ministry of Primary and Preventative Health Services will be made responsible for Alberta Precision Laboratories which was formerly the responsibility of the Ministry of Hospital and Surgical Health Services.

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|:---|:---|
| ◾ | The Ministry of Forestry and Parks will be made responsible for fish stocking operations, water boundary assessments in alignment with the *Public Lands Act* and the *Land Titles Act,* indigenous engagement support services related to wildlife, land and fisheries management, and operational shared services for regional administrative, financial and public front counter support which were formerly the responsibility of the Ministry of Environment and Protected Areas.  |

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| Preface | ii |

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**<u>Definitions of Supply Votes and Other Terms</u>**

An **Estimate** is the amount requested by the government to meet each of its planned commitments for the fiscal year commencing April 1, 2026. The *Financial Administration Act* requires the *2026-27 Government Estimates* to report estimates of any amount that will require a cash withdrawal from the General Revenue Fund.

A **Supply Vote** is a discrete allocation from the 2026-27 estimates that defines the amount of cash funding that may be drawn from the General Revenue Fund for a specified purpose. Following the principle of ministerial accountability, supply votes are divided along departmental lines. For most ministries, three types of supply vote are used in the *2026-27 Government Estimates*: Expense, Capital Investment and Financial Transactions. A fourth type of supply vote has been provided for the Ministry of Treasury Board and Finance for a Contingency.

**Expense** consists of cash disbursements for the purposes of salaries, supplies and services, grants for operating and capital purposes, as well as interest expense and other debt servicing costs for borrowing related to both capital and general government purposes. These amounts include capital payments to related parties that are expected to result in the creation of a tangible capital asset for that related party or for the consolidated government as a whole. Capital payments to related parties are shown under a separate header.

**Capital Investment** consists of cash disbursements for the purposes of investments in department tangible capital assets valued at $5,000 or more.

**Financial Transactions** consist of cash disbursements for the purposes of payments for the reduction of a liability (including debt repayment), the acquisition of financial assets (including in particular the making of loans or advances), or the purchase of non-financial assets other than tangible capital assets. Financial liabilities for alternatively-financed capital projects are reduced by payments from a Financial Transactions vote.

The **Contingency** consists of provisional funding authority that is transferrable to any ministry to address requirements for disasters, emergencies, emerging priorities, and other contingencies as directed by the Lieutenant Governor in Council during the fiscal year.

iii Preface

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SCHEDULE OF AMOUNTS TO BE VOTED

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| | |
|:---|:---|
| DEPARTMENT and VOTE | **Estimate** |
| Advanced Education |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**3090588000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**50000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**886900000** |
| Affordability and Utilities |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**106551000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**50000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**94279000** |
| Agriculture and Irrigation |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**782844000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**6177000** |
| Arts, Culture and Status of Women |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**194296000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**2331000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**3590000** |
| Assisted Living and Social Services |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**11926347000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**6652000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**19700000** |
| Children and Family Services |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**1284941000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**2109000** |
| Education and Childcare |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**8507572000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**15565000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**18421000** |
| Energy and Minerals |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**462682000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**6000000** |
| Environment and Protected Areas |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**452768000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**16694000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**1147000** |
| Executive Council |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**103735000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**50000** |

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SCHEDULE OF AMOUNTS TO BE VOTED ... continued

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| | |
|:---|:---|
| DEPARTMENT and VOTE | **Estimate** |
| Forestry and Parks |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**382209000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**146546000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**1310000** |
| Hospital and Surgical Health Services |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**9923143000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**11000000** |
| Indigenous Relations |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**261435000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**25000** |
| Infrastructure |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**531338000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**2526503000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**26000000** |
| Jobs, Economy, Trade and Immigration |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**362690000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**4675000** |
| Justice |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**759086000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**29903000** |
| Mental Health and Addiction |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**2011937000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**7025000** |
| Municipal Affairs |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**1364933000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**25000** |
| Primary and Preventative Health Services |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**14901507000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**22230000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**149240000** |
| Public Safety and Emergency Services |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**1395131000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**11953000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**104588000** |
| Service Alberta and Red Tape Reduction |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**220033000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**67567000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**5500000** |

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SCHEDULE OF AMOUNTS TO BE VOTED ... continued

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| | |
|:---|:---|
| DEPARTMENT and VOTE | **Estimate** |
| Technology and Innovation |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**970990000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**153522000** |
| Tourism and Sport |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**127143000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**25000** |
| Transportation and Economic Corridors |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**2106494000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**1715232000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Financial Transactions | $**134406000** |
| Treasury Board and Finance |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Expense | $**245389000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Capital Investment | $**8350000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Contingency | $**2000000000** |
| Expense amounts to be voted under Section 2 of the *Appropriation Act, 2026* | $**62475782000** |
| Capital Investment amounts to be voted under Section 3 of the *Appropriation Act, 2026* | $**4760259000** |
| Financial Transactions amounts to be voted under Section 4 of the *Appropriation Act, 2026* | $**1445081000** |
| Contingency amounts to be voted under Section 5 of the *Appropriation Act, 2026* | $**2000000000** |

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![LOGO](g96450dsp33.jpg)

AMOUNTS TO BE VOTED

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| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | 56814382 | 56635186 | **62475782** |
|  CAPITAL INVESTMENT | 3917768 | 3443561 | **4760259** |
|  FINANCIAL TRANSACTIONS | 1513504 | 1560804 | **1445081** |
|  CONTINGENCY | 4000000 | 3114244 | **2000000** |

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RECONCILIATION OF SUPPLY VOTES TO CONSOLIDATED FISCAL PLAN

The following tables summarize the relationship between departments' Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

EXPENSE

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br> Amounts<br> Not Voted | Entities'<br> Amounts<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; OPERATING EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **2683162** | 248749 | 6509472 | (2331147) | **7110236** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **101282** | 11201 | 33937 |  | **146420** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | **697603** |  | 594052 | (463821) | **827834** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **155812** | 1967 | 38710 | (44085) | **152404** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **11298554** |  | 5524262 | (5312569) | **11510247** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | **1284441** | 406500 |  | (6670) | **1684271** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **8290592** | 512961 | 13329166 | (9267440) | **12865279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | **445756** | 729 | 425648 | (7200) | **864933** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | **405118** | 55827 | 171522 | (205150) | **427317** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Council | **103735** |  |  |  | **103735** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **381709** |  |  | (2169) | **379540** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **9753344** |  | 12280107 | (9697567) | **12335884** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | **253135** |  | 8227 | (2000) | **259362** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **516338** | 11946 |  | (18278) | **510006** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | **362690** | 60000 | 15000 | (17000) | **420690** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Justice | **759086** | 6289 | 1067 |  | **766442** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **1991537** |  | 1718490 | (1708059) | **2001968** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | **260125** | 200 | 20774 |  | **281099** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **14870759** | 2000 | 3986446 | (6596160) | **12263045** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | **1374666** | 51395 | 246847 | (214520) | **1458388** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | **220033** | 592 |  | (37876) | **182749** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | **780894** | 125478 | 200119 | (258309) | **848182** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | **118143** |  | 76398 | (76748) | **117793** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **555600** | 9000 |  |  | **564600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance  | **245389** | 640278 | 1603191 | (386255) | **2102603** |
|  Sub-total  | **57909503** | 2145112 | 46783435 | (36653023) | **70185027** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CAPITAL GRANTS |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **5269** |  |  |  | **5269** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | **85241** |  |  |  | **85241** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **38484** |  |  |  | **38484** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **344019** |  | 284150 |  | **628169** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | **500** |  |  |  | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **40304** |  |  |  | **40304** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | **16926** |  |  |  | **16926** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | **47650** |  | 5000 |  | **52650** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **500** |  |  |  | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | **8300** |  |  |  | **8300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **15000** |  |  |  | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **20400** |  |  |  | **20400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | **1104808** |  |  |  | **1104808** |

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Government 6

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RECONCILIATION OF SUPPLY VOTES TO CONSOLIDATED FISCAL PLAN … continued

EXPENSE … continued

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br> Amounts<br> Not Voted | Entities'<br> Amounts<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Voted | Consolidation<br> Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CAPITAL GRANTS ... continued |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | **20465** |  |  |  | **20465** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | **183096** |  |  |  | **183096** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | **9000** |  |  |  | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors  | **1442866** |  |  |  | **1442866** |
|  Sub-total  | **3382828** |  | 289150 |  | **3671978** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **407426** |  |  | (407426) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **283774** |  |  | (283774) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **144899** |  |  | (144899) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | **-** |  | 5000 | (5000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **169799** |  |  | (169799) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **-** | 1334958 |  | (1334958) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **30748** |  |  | (30748) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | **7000** |  |  | (7000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors  | **-** | 58732 |  | (58732) | **-** |
|  Sub-total  | **1043646** | 1393690 | 5000 | (2442336) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **-** | 600 | 555397 |  | **555997** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **-** | 16 | 1600 |  | **1616** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | **-** | 35934 | 13745 |  | **49679** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **-** | 6957 | 7 |  | **6964** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **-** | 431 | 60947 |  | **61378** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | **-** | 72 |  |  | **72** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **-** | 15726 | 514574 |  | **530300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | **-** | 500 | 12000 |  | **12500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | **-** | 3791 | 30 |  | **3821** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **-** | 39862 |  |  | **39862** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **-** | 100 | 182457 |  | **182557** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | **-** | 63 |  |  | **63** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **-** | 434903 |  |  | **434903** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | **-** | 1151 |  |  | **1151** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Justice | **-** | 6835 |  |  | **6835** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **-** |  | 1189 |  | **1189** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | **-** | 94 | 392 |  | **486** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **-** | 18250 | 146724 |  | **164974** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | **-** | 29209 | 20 |  | **29229** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | **-** | 18100 |  |  | **18100** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | **-** | 60421 | 10948 |  | **71369** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | **-** | 12 | 55 |  | **67** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **-** | 924722 |  |  | **924722** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance  | **-** | 50 | 12293 |  | **12343** |
|  Sub-total  | **-** | 1597799 | 1512378 |  | **3110177** |

---

7 Government

------

RECONCILIATION OF SUPPLY VOTES TO CONSOLIDATED FISCAL PLAN … continued

EXPENSE … continued

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br> Amounts<br> Not Voted | Entities'<br> Amounts<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Voted | Consolidation<br> Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; INVENTORY CONSUMPTION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **-** |  | 71981 |  | **71981** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **-** | 1090 |  |  | **1090** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **-** |  | 33231 |  | **33231** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **-** | 1310 |  |  | **1310** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **-** |  | 1313732 |  | **1313732** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **-** | 1500 |  |  | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **-** |  | 19239 |  | **19239** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **-** | 147473 | 77968 |  | **225441** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | **-** | 1000 |  |  | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | **-** | 5500 |  |  | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **-** | 65907 |  |  | **65907** |
|  Sub-total  | **-** | 223780 | 1516151 |  | **1739931** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DEBT SERVICING COSTS - GENERAL |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **-** |  | 31279 | (31279) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | **-** |  | 99680 | (99680) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **-** |  | 17216 | (8624) | **8592** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **-** |  | 20000 | (20000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | **-** | 1943779 | 360 | (205802) | **1738337** |
|  Sub-total  | **-** | 1943779 | 168535 | (365385) | **1746929** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DEBT SERVICING COSTS - CAPITAL PLAN |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **31777** |  |  |  | **31777** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **108028** |  |  |  | **108028** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | **-** | 1520043 |  |  | **1520043** |
|  Sub-total  | **139805** | 1520043 |  |  | **1659848** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PENSION PROVISIONS |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **-** |  | (86033) |  | **(86033)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | **-** | (322000) |  |  | **(322000)** |
|  Sub-total  | **-** | (322000) | (86033) |  | **(408033)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CONTINGENCY |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | **2000000** | - | - | - | **2000000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **64475782** | 8502203 | 50188616 | (39460744) | **83705857** |

---

Government 8

------

RECONCILIATION OF SUPPLY VOTES TO CONSOLIDATED FISCAL PLAN … continued

CAPITAL INVESTMENT

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **50** |  | 594454 |  | **594504** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **50** |  | 1250 |  | **1300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | **6177** | 58732 | 12154 | (58732) | **18331** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **2331** |  |  |  | **2331** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **6652** |  | 58833 |  | **65485** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | **2109** |  |  |  | **2109** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | **15565** |  | 1579857 |  | **1595422** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | **6000** |  | 14500 |  | **20500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | **16694** |  | 17 |  | **16711** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Council | **50** |  |  |  | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **146546** |  |  |  | **146546** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **11000** |  | 435301 |  | **446301** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **1307065** |  |  |  | **1307065** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | **4675** |  |  |  | **4675** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Justice | **29903** |  |  |  | **29903** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **7025** |  |  |  | **7025** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | **25** |  | 642 |  | **667** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **22230** |  | 20120 |  | **42350** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | **11953** |  | 25 |  | **11978** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | **67567** |  |  |  | **67567** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | **153522** |  | 15500 |  | **169022** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **1715232** | 8172 |  |  | **1723404** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance  | **8350** |  | 11456 |  | **19806** |
|  Sub-total  | **3540821** | &nbsp;&nbsp;&nbsp;&nbsp;66904 | 2744109 | &nbsp;&nbsp;&nbsp;&nbsp;(58732) | **6293102** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CAPITAL FOR RELATED PARTIES |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **1219438** | 115520 | - | (1334958) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **4760259** | 182424 | 2744109 | (1393690) | **6293102** |
| INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | **-** |  | 66571 |  | **66571** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | **1090** |  |  |  | **1090** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | **-** |  | 33231 |  | **33231** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | **1310** |  |  |  | **1310** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | **-** |  | 1313697 |  | **1313697** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | **1500** |  |  |  | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | **-** |  | 19239 |  | **19239** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | **149240** |  | 78018 |  | **227258** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | **5500** |  |  |  | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | **65907** | - | - | - | **65907** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **224547** | - | 1510756 | - | **1735303** |

---

9 Government

------

EXPENSE VOTES BY DEPARTMENT

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 2521237 | 2524144 | **2683162** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 113181 | 92855 | **101282** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 703235 | 706789 | **697603** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 161255 | 150422 | **155812** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 9849077 | 10641208 | **11298554** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 1225203 | 1229678 | **1284441** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 7744969 | 7742665 | **8290592** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 502554 | 403501 | **445756** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 487013 | 442558 | **405118** |
| &nbsp;&nbsp;&nbsp;&nbsp; Executive Council | 95730 | 95730 | **103735** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 369496 | 374657 | **381709** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 9017674 | 8257635 | **9753344** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 220284 | 230282 | **253135** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 497814 | 482928 | **516338** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 311793 | 319751 | **362690** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice | 692601 | 711288 | **759086** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 1663326 | 1657736 | **1991537** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 238477 | 238432 | **260125** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 13161169 | 13161169 | **14870759** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 1235073 | 1242047 | **1374666** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 194213 | 198416 | **220033** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 807870 | 835350 | **780894** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 117983 | 118033 | **118143** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 570867 | 576261 | **555600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 186299 | 189199 | **245389** |
|  Sub-total  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;52688393 | 52622734 | **57909503** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 6400 | 6400 | **5269** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 85101 | 85101 | **85241** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 60794 | 64618 | **38484** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 178300 | 119489 | **344019** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services |  |  | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 19477 | 43361 | **40304** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 180836 | 177336 | **16926** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 46600 | 50427 | **47650** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 500 | 500 | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 10000 | 14181 | **8300** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 4000 | 4819 | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 112199 | 126636 | **20400** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 1128858 | 1142992 | **1104808** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 8136 | 8136 | **20465** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 106200 | 102532 | **183096** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 15000 | 15000 | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 1150579 | 996495 | **1442866** |
|  Sub-total  | 3112980 | 2958023 | **3382828** |

---

Government 10

------

EXPENSE VOTES BY DEPARTMENT … continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 312419 | 314612 | **407426** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 244240 | 244240 | **283774** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 145037 | 145514 | **144899** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 148135 | 186885 | **169799** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 10748 | 10748 | **30748** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 6944 | 6944 | **7000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 1000 | 1000 | **-** |
|  Sub-total  | 868523 | 909943 | **1043646** |
|  DEBT SERVICING |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 32913 | 32913 | **31777** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 111573 | 111573 | **108028** |
|  Sub-total  | 144486 | 144486 | **139805** |
|  Total | 56814382 | 56635186 | **62475782** |
|  CAPITAL INVESTMENT VOTES BY DEPARTMENT |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 1050 | 50 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 25 | 25 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 9215 | 19512 | **6177** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 2331 | 1949 | **2331** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 4072 | 11713 | **6652** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 1310 | 6806 | **2109** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 5565 | 20427 | **15565** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 500 | 1785 | **6000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 23429 | 17948 | **16694** |
| &nbsp;&nbsp;&nbsp;&nbsp; Executive Council | 50 | 50 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 128316 | 119522 | **146546** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 8200 | 8200 | **11000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 1071925 | 792029 | **1307065** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 3175 | 5902 | **4675** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice | 17599 | 23141 | **29903** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 16625 | 1720 | **7025** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 145 | 190 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 22230 | 34856 | **22230** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 23315 | 26689 | **11953** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 72330 | 60957 | **67567** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 158628 | 131980 | **153522** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 1561812 | 1390499 | **1715232** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 50 | 50 | **8350** |
|  Sub-total  | 3131947 | 2676050 | **3540821** |

---

11 Government

------

CAPITAL INVESTMENT VOTES BY DEPARTMENT … continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL FOR RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 785821 | 767511 | **1219438** |
|  Total | 3917768 | 3443561 | **4760259** |
|  FINANCIAL TRANSACTIONS VOTES BY DEPARTMENT |  |  |  |
|  LOANS AND ADVANCES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 990900 | 872000 | **886900** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 19700 | 19700 | **19700** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 12800 | 120000 | **-** |
|  Sub-total  | 1023400 | 1011700 | **906600** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 1090 | 1090 | **1090** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 1310 | 1310 | **1310** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 1500 | 1500 | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 162789 | 123789 | **149240** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 5500 | 5500 | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 65907 | 65907 | **65907** |
|  Sub-total  | 238096 | 199096 | **224547** |
|  LAND DEVELOPMENT LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 5900 | 5900 | **12000** |
|  ASSET RETIREMENT OBLIGATIONS AND ENVIRONMENTAL LIABILITIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 1500 | 1500 | **2500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 808 | 808 | **1147** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 6500 | 9500 | **12500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 2000 | 2000 | **3400** |
|  Sub-total  | 10808 | 13808 | **19547** |
|  LEGAL LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 94279 | 94279 | **94279** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals |  | 95000 | **-** |
|  Sub-total  | 94279 | 189279 | **94279** |
|  LEASE LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 64 | 64 | **-** |
|  DISASTER LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 37118 | 37118 | **104588** |
|  DEBT REPAYMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 25000 | 25000 | **-** |

---

Government 12

------

FINANCIAL TRANSACTIONS VOTES BY DEPARTMENT … continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  DEBT REPAYMENT FOR PUBLIC PRIVATE PARTNERSHIPS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 17285 | 17285 | **18421** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 61554 | 61554 | **65099** |
|  Sub-total  | 78839 | 78839 | **83520** |
|  Total | 1513504 | 1560804 | **1445081** |
|  CONTINGENCY VOTES BY DEPARTMENT |  |  |  |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education |  | 57275 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation |  | 4671 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women |  | 3210 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services |  | 144235 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services |  | 21825 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals |  | 14387 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Executive Council |  | 4199 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks |  | 766997 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services |  | 652946 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration |  | 14499 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice |  | 25532 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction |  | 70282 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs |  | 3209 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services |  | 1157988 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services |  | 85865 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction |  | 7023 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation |  | 12322 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport |  | 2467 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 4000000 | 43590 | **2000000** |
|  Sub-total  | 4000000 | 3092522 | **2000000** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks |  | 625 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration |  | 21097 | **-** |
|  Sub-total  | - | 21722 | **-** |
|  Total | 4000000 | 3114244 | **2000000** |

---

13 Government

------

STATUTORY EXPENSE BY DEPARTMENT

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 59544 | 59544 | **71244** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 80 | 80 | **80** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 375000 | 375000 | **405000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 377441 | 377441 | **397441** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 689 | 689 | **689** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 30000 | 59800 | **54600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations |  | 4402 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 105000 | 105000 | **60000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 50600 | 50600 | **50600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 117849 | 100000 | **125000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 609861 | 632861 | **614028** |
|  Sub-total  | 1726089 | 1765442 | **1778707** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 36443 | 28118 | **-** |
|  DEBT SERVICING |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 3021344 | 2976220 | **3463822** |
|  Total | 4783876 | 4769780 | **5242529** |
|  STATUTORY CAPITAL INVESTMENT BY DEPARTMENT |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 1200 | 1200 | **-** |
|  Total | 1200 | 1200 | **-** |
|  STATUTORY FINANCIAL TRANSACTIONS BY DEPARTMENT |  |  |  |
|  LOANS AND ADVANCES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 24052100 | 24440952 | **27601086** |
|  DEBT REPAYMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 21216629 | 21472239 | **25344626** |
|  Total | 45268729 | 45913191 | **52945712** |

---

Government 14

------

NON-CASH EXPENSE BY DEPARTMENT

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance |  | 628 | **-** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 785821 | 835772 | **1334958** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 6750 | 6750 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 817332 | 817332 | **58732** |
|  Sub-total  | 1609903 | 1659854 | **1393690** |
|  AMORTIZATION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 600 | 600 | **600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 8 | 8 | **16** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 35934 | 35934 | **35934** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 6957 | 6957 | **6957** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 431 | 431 | **431** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 72 | 72 | **72** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 1766 | 15058 | **15726** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 500 | 500 | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 3638 | 3638 | **3791** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 39862 | 39862 | **39862** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services |  |  | **100** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 63 | 63 | **63** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 424903 | 424903 | **434903** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 1151 | 1151 | **1151** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice | 6835 | 6835 | **6835** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 70 | 70 | **94** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 18250 | 18250 | **18250** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 29209 | 29209 | **29209** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 18100 | 18100 | **18100** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 60574 | 65574 | **60421** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 12 | 12 | **12** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 884222 | 884222 | **924722** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 50 | 50 | **50** |
|  Sub-total  | 1533207 | 1551499 | **1597799** |
|  CONSUMPTION OF INVENTORY |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 1090 | 1090 | **1090** |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 1310 | 1310 | **1310** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 1500 | 1500 | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 285245 | 246245 | **147473** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 1000 | 1000 | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 5500 | 5500 | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 65907 | 65907 | **65907** |
|  Sub-total  | 361552 | 322552 | **223780** |

---

15 Government

------

NON-CASH EXPENSE BY DEPARTMENT … continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  VALUATION ADJUSTMENTS AND OTHER PROVISIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 169505 | 251605 | **177505** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 13588 | 13588 | **11201** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 1137 | 1887 | **1887** |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 1500 | 1500 | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare |  | 68261 | **115520** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 40 | 40 | **40** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 1227 | 1227 | **1227** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 11438 | 11438 | **11946** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice | 6289 | 6289 | **6289** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 200 | 200 | **200** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 2000 | 2000 | **2000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 795 | 795 | **795** |
| &nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 567 | 567 | **567** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 478 | 478 | **478** |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 9000 | 9000 | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 26500 | 26500 | **26250** |
|  Sub-total  | 244264 | 395375 | **366405** |
|  PENSION PROVISIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | (326000) | (111000) | **(322000)** |
|  Total | 3422926 | 3818908 | **3259674** |
|  NON-CASH CAPITAL INVESTMENT BY DEPARTMENT |  |  |  |
|  DONATED CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 5130 | 11335 | **8172** |
|  ALTERNATIVELY FINANCED CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure |  | 68261 | **115520** |
|  CAPITAL ACQUIRED FROM RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 817332 | 817332 | **58732** |
| &nbsp;&nbsp;&nbsp;&nbsp; Infrastructure |  | 9040304 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice | 6750 | 6750 | **-** |
|  Sub-total  | 824082 | 9864386 | **58732** |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks |  | 1728 | **-** |
|  Total | 829212 | 9945710 | **182424** |

---

Government 16

------

ENTITY STATUTORY EXPENSE BY MINISTRY

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 6074707 | 6421597 | **6509431** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 33461 | 33461 | **33930** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 617683 | 1314156 | **590700** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 35210 | 35210 | **38710** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 4839159 | 5258036 | **5524262** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 12104264 | 12119130 | **13328741** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 402673 | 404873 | **425648** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 414734 | 326677 | **171522** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 10637980 | 11576363 | **12280107** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 9727 | 9377 | **8227** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 17453 | 17453 | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice | 1187 | 1187 | **1067** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 1451390 | 1541809 | **1718490** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 19645 | 18850 | **20774** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 3775313 | 3852276 | **3980680** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 202788 | 221918 | **246752** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 251500 | 243242 | **200010** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 76398 | 76398 | **76398** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 1752643 | 1516251 | **1603191** |
|  Sub-total  | 42717915 | 44988264 | **46773640** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 297954 | 330856 | **284150** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 5000 | 8000 | **5000** |
|  Sub-total  | 302954 | 338856 | **289150** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 5000 | 5000 | **5000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services |  | 462032 | **-** |
|  Sub-total  | 5000 | 467032 | **5000** |
|  AMORTIZATION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 572617 | 559850 | **555397** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 1600 | 1600 | **1600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 3625 | 9484 | **13745** |
| &nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 7 | 7 | **7** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 56347 | 60947 | **60947** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 503625 | 507172 | **514574** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 12000 | 12000 | **12000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 30 | 30 | **30** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 181287 | 180098 | **182457** |
| &nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 10 | 10 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction |  | 1189 | **1189** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 395 | 337 | **392** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 146487 | 146487 | **146724** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 15 | 15 | **20** |

---

17 Government

------

ENTITY STATUTORY EXPENSE BY MINISTRY … continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  AMORTIZATION ... continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 9565 | 9565 | **10948** |
| &nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 75 | 75 | **55** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 24205 | 24087 | **12293** |
|  Sub-total  | 1511890 | 1512953 | **1512378** |
|  CONSUMPTION OF INVENTORY |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 202902 | 58249 | **71981** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 33231 | 33231 | **33231** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 1252015 | 1252015 | **1313732** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 17682 | 18717 | **19239** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 77968 | 77968 | **77968** |
|  Sub-total  | 1583798 | 1440180 | **1516151** |
|  VALUATION ADJUSTMENTS AND OTHER PROVISIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 41 | 41 | **41** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 7 | 7 | **7** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 5375 | 14037 | **3352** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 425 | 425 | **425** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services |  |  | **5766** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 95 | 95 | **95** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 76 | 76 | **109** |
|  Sub-total  | 6019 | 14681 | **9795** |
|  DEBT SERVICING |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 33197 | 32206 | **31279** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 105075 | 93467 | **99680** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 23716 | 23716 | **17216** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 19000 | 19000 | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 300 | 300 | **360** |
|  Sub-total  | 181288 | 168689 | **168535** |
|  PENSION PROVISIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | (48989) | (84743) | **(86033)** |
|  Total | 46259875 | 48845912 | **50188616** |

---

Government 18

------

ENTITY STATUTORY CAPITAL INVESTMENT BY MINISTRY

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 500447 | 894728 | **594454** |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 1250 | 1250 | **1250** |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 4954 | 11048 | **12154** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 51633 | 45820 | **58833** |
| &nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 1030858 | 1081286 | **1579857** |
| &nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 14500 | 14500 | **14500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 17 | 17 | **17** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 413883 | 563239 | **435301** |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations |  | 350 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 1562 | 579 | **642** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 186 | 186 | **20120** |
| &nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 17491 | 21849 | **15500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 7895 | 10457 | **11456** |
|  Total | 2044701 | 2645334 | **2744109** |
|  ENTITY STATUTORY FINANCIAL TRANSACTIONS BY MINISTRY |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 197492 | 52839 | **66571** |
| &nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 33231 | 33231 | **33231** |
| &nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 1251967 | 1251967 | **1313697** |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 17682 | 18717 | **19239** |
| &nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 78018 | 78018 | **78018** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1578390 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1434772 | **1510756** |

---

19 Government

------

![LOGO](g96450dsp33.jpg)

## Details of the 2026-27

## Government Estimates

## General Revenue Fund

------

![LOGO](g96450dsp300.jpg)

**Advanced Education** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2833656 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2838756 | **3090588** |
|  CAPITAL INVESTMENT | 1050 | 50 | **50** |
|  FINANCIAL TRANSACTIONS | 990900 | 872000 | **886900** |
|  CONTINGENCY | - | 57275 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services

Provides key ministry support functions including corporate services, finance services, grant management, cross-ministry and intergovernmental strategies, strategic policy and planning, and governance and legislative support.

2 Support for Adult Learning

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Adult Learning Program Delivery Support

Manages policies and programs that support post-secondary institutions, including operating and capital grant funding, program approvals and policy coordination.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Operating Support for Post-Secondary Institutions

Provides Operating and Program Support Grants to 27 post-secondary institutions to support operating costs including grants for apprenticeship classroom education.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Indigenous Education

Manages funding programs that support Indigenous Colleges and initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Adult Learning System Initiatives

Provides funding for short-term program initiatives, information technology, data collection, systems development, inter- jurisdiction programs and employment and satisfaction surveys.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Private Career College Program Delivery Support

Manages policies and programs that support the Private Career Colleges sector, including licensing, monitoring and compliance reviews.

3 Student Aid

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Student Aid Program Delivery Support

Manages policies and programs that support student aid initiatives, including program approvals and policy coordination.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Student Aid Grants

Provides non-repayable grants for full time and part time studies to eligible student loan borrowers.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Scholarships and Awards

Provides funding for scholarships and awards to reward achievement and incent participation in post-secondary education.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Student Loan Disbursements

Provides repayable financial assistance to eligible students enrolled in a full time program at an approved post-secondary institution.

4 Regulated Professions

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Professional Governance, Legislation and Land Agents Licensing

Oversees the legislation that governs 22 non-health professional regulatory organizations, and leads proposed legislative amendments for professional legislation.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Labour Mobility

Develops and implements targeted strategies for attracting and retaining the workers Alberta needs and initiatives aimed at fully engaging new Albertans in the workforce.

Advanced Education 24

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

5 Apprenticeship

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Apprenticeship Program Delivery Support

Manages policies and programs that support apprenticeship and adult learning initiatives, including program approvals and policy coordination.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Apprenticeship Grants

Provides grant funding to post-secondary institutions, industry partners and non-profit organizations to support operating costs for apprenticeship classroom education and investments in skilled trades related innovation.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Adult Learning Initiatives

Provides funding to industry partners and non-profit organizations for initiatives related to development, expansion and promotion of apprenticeship education.

6 Foundational Learning

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Foundational Learning Program Delivery Support

Manages policies and programs that support foundational learning and community and adult learning, including program approvals and policy coordination.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Foundational Learning Assistance Grants

Provides grant funding to students to support the transition into post-secondary studies and help them find employment.

This funding covers tuition, fees, books, and eligible living costs.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 Community and Adult Learning

Provides funding to rural, remote and urban community providers to deliver non-formal literacy and numeracy learning.

7 Post-Secondary Infrastructure

&nbsp;&nbsp;&nbsp;&nbsp;7.1 Capital Expansion and Upgrading

Provides capital support to public post-secondary institutions for expansion and major preservation projects.

&nbsp;&nbsp;&nbsp;&nbsp;7.2 Capital Maintenance and Renewal

Provides grant funding for priority projects aimed at maintaining the condition of facilities.

25 Advanced Education

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 845 | 845 | **907** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 654 | 654 | **734** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services | 12545 | 12545 | **14291** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14044 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14044 | **15932** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Support for Adult Learning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Adult Learning Program Delivery Support | 10074 | 10074 | **11793** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Operating Support for Post-Secondary Institutions | 2053834 | 2061741 | **2176655** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Indigenous Education | 7552 | 7552 | **7552** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Adult Learning System Initiatives | 16486 | 19486 | **16486** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Private Career College Program Delivery Support | 4214 | 4214 | **4454** |
|  Sub-total | 2092160 | 2103067 | **2216940** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Student Aid |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Student Aid Program Delivery Support | 48148 | 48148 | **57883** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Student Aid Grants | 69879 | 67879 | **75129** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Scholarships and Awards | 53754 | 46754 | **35554** |
|  Sub-total | 171781 | 162781 | **168566** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Regulated Professions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Professional Governance, Legislation and Land Agents Licensing | 1041 | 1041 | **1270** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Labour Mobility | 127 | 127 | **142** |
|  Sub-total | 1168 | 1168 | **1412** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Apprenticeship |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Apprenticeship Program Delivery Support | 21980 | 21980 | **23603** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Apprenticeship Grants | 95393 | 105393 | **113393** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Adult Learning Initiatives | 17890 | 8890 | **17890** |
|  Sub-total | 135263 | 136263 | **154886** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Foundational Learning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Foundational Learning Program Delivery Support | 3487 | 3487 | **3825** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Foundational Learning Assistance Grants | 82220 | 82220 | **99687** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Community and Adult Learning | 21114 | 21114 | **21914** |
|  Sub-total | 106821 | 106821 | **125426** |
|  CAPITAL PAYMENTS TO RELATED PARTIES | CAPITAL PAYMENTS TO RELATED PARTIES | CAPITAL PAYMENTS TO RELATED PARTIES | CAPITAL PAYMENTS TO RELATED PARTIES |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Post-Secondary Infrastructure |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Capital Expansion and Upgrading | 168919 | 171112 | **253108** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Capital Maintenance and Renewal | 143500 | 143500 | **154318** |
|  Sub-total | 312419 | 314612 | **407426** |
|  Total | 2833656 | 2838756 | **3090588** |

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CAPITAL INVESTMENT VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services | 50 | 50 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Apprenticeship |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Apprenticeship Program Delivery Support | 1000 | - | **-** |
|  Total | 1050 | 50 | **50** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  LOANS AND ADVANCES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Student Aid |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Student Loan Disbursements | 990900 | 872000 | **886900** |
|  Total | 990900 | 872000 | **886900** |
|  CONTINGENCY VOTE BY PROGRAM<br>|  |  |  |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 50 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 44 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services |  | 846 | **-** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;940 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Support for Adult Learning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Adult Learning Program Delivery Support |  | 657 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Operating Support for Post-Secondary Institutions |  | 50358 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Private Career College Program Delivery Support |  | 197 | **-** |
|  Sub-total |  | 51212 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Student Aid |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Student Aid Program Delivery Support |  | 3515 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Regulated Professions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Professional Governance, Legislation and Land Agents Licensing |  | 56 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Labour Mobility |  | 9 | **-** |
|  Sub-total |  | 65 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Apprenticeship |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Apprenticeship Program Delivery Support |  | 1323 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Foundational Learning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Foundational Learning Program Delivery Support | - | 220 | **-** |
|  Total | - | 57275 | **-** |

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27<br>Estimate** |
| 1 | Canada Student Loan Administration | **9013** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding is received from the federal government to administer Canada student loans and grants to Alberta students on a cost-recovery basis. Program 3.1 |  |
| 2 | French Language Program | **8122** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding is received from the federal government to support French minority language and second language education programs. Program 2.2 |  |
| 3 | Red Seal Secretariat | **454** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding from the federal government for the Red Seal Secretariat functions. The Red Seal Program helps to develop a highly qualified, productive and mobile skilled trades workforce by developing high-quality Red Seal products, including Red Seal occupational standards and interprovincial examinations for Red Seal trades in collaboration with industry. Program 5.1 |  |
|  Total |  | **17589** |

---

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Scholarships | 59544 | 59544 | **71244** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 600 | 600 | **600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5 | 5 | **5** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for Future Cost of Student Loans Issued | 169500 | 251600 | **177500** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;229649 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;311749 | **249349** |

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br> Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **15932** | 605 |  |  | **16537** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support for Adult Learning | **2216940** |  |  | (2145667) | **71273** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student Aid | **168566** | 248744 |  | (23849) | **393461** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulated Professions | **1412** |  |  |  | **1412** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apprenticeship | **154886** |  |  | (105954) | **48932** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foundational Learning | **125426** |  |  | (1883) | **123543** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Debt Servicing | **-** |  | 31279 | (31279) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Infrastructure | **407426** |  |  | (407426) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Operations | **-** |  | 7136850 | (53794) | **7083056** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Pension Provision | **-** | - | (86033) | - | **(86033)** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **3090588** | 249349 | 7082096 | (2769852) | **7652181** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **50** |  |  |  | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Infrastructure | **-** | - | 594454 | - | **594454** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **50** |  | 594454 |  | **594504** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Operations | **-** | - | 66571 | - | **66571** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **2683162** | 248749 | 6509472 | (2331147) | **7110236** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **407426** |  |  | (407426) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 600 | 555397 |  | **555997** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** |  | 71981 |  | **71981** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - general | **-** |  | 31279 | (31279) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension provisions | **-** | - | (86033) | - | **(86033)** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **3090588** | 249349 | 7082096 | (2769852) | **7652181** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **50** |  | 594454 |  | **594504** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **-** | - | 66571 | - | **66571** |

---

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2025-26<br> Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Internal Government Transfers | 302236 | 302236 | **271912** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 579471 | 561379 | **618858** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Alberta Heritage Scholarship Fund | 59544 | 59544 | **71244** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Market Development | 123581 | 118681 | **133248** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 416008 | 515721 | **474822** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 4993 | 4993 | **8018** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tuition and Non-Credit Courses | 2133312 | 1992319 | **2161713** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Donations, Grants and Contributions | 458008 | 516985 | **521088** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sales, Rentals and Services | 574255 | 616979 | **600911** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 183485 | 183485 | **219964** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 4834893 | 4872322 | **5081778** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (433033) | (433033) | **(414409)** |
|  Consolidated Total | 4401860 | 4439289 | **4667369** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 14649 | 15589 | **16537** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support for Adult Learning | 69314 | 73168 | **71273** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student Aid | 379976 | 456591 | **396461** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulated Professions | 1168 | 1233 | **1412** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apprenticeship | 47309 | 39632 | **48932** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foundational Learning | 104938 | 105158 | **123543** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Debt Servicing | 33197 | 32206 | **31279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Operations | 6848267 | 7037737 | **7134850** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Pension Provision | (48989) | (84743) | **(86033)** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 7449829 | 7676571 | **7738254** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (87991) | (87000) | **(86073)** |
|  Consolidated Total | 7361838 | 7589571 | **7652181** |
|  Net Operating Result | (2959978) | (3150282) | **(2984812)** |

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MINISTRY FINANCIAL STATEMENTS … continued

CHANGE IN CAPITAL ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 50 | 50 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apprenticeship | 1000 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Infrastructure | 500447 | 894728 | **594454** |
|  Consolidated Total | 501497 | 894778 | **594504** |
|  AMORTIZATION | (573217) | (573217) | **(579174)** |
|  Change in Capital Assets Total | (71720) | 321561 | **15330** |
|  CHANGE IN INVENTORY ASSETS<br>|  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Operations | 197492 | 52839 | **66571** |
|  CONSUMPTION | (202902) | (58249) | **(71981)** |
|  Change in Inventory Assets Total | (5410) | (5410) | **(5410)** |

---

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![LOGO](g96450dsp300.jpg)

**Affordability and Utilities** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  EXPENSE | 119581 | 99255 | **106551** |
|  CAPITAL INVESTMENT | 25 | 25 | **50** |
|  FINANCIAL TRANSACTIONS | 94279 | 94279 | **94279** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides strategic, financial, and legislative advice and services to support ministry objectives and requirements.

2 Affordability and Utilities

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Affordability and Utilities

Affordability coordinates Alberta's affordability plan. Utilities develops and maintains the policy framework to ensure a safe, reliable and affordable utility system.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Utilities Consumer Advocate

Supports energy consumers through advocacy at regulatory proceedings, consumer education, and mediation services.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Rate of Last Resort

Funding from the Rate of Last Resort (RoLR) Consumer Awareness Surcharge is used to inform RoLR consumers of their retail electricity options.

3 Utility Rebate and Grant Programs

Provides support to eligible consumers to ensure the cost of utilities remains affordable.

4 Climate Change

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Renewable Electricity Program

Costs incurred to support renewable energy projects through the development and construction of infrastructure and the subsequent generation of renewable energy.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Coal Phase-Out Agreements

Costs incurred to support the elimination of coal power generation by 2030.

Affordability and Utilities 34

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 837 | 837 | **926** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 828 | 828 | **955** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4096 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4096 | **5324** |
|  Sub-total | 5761 | 5761 | **7205** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Affordability and Utilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Affordability and Utilities | 10027 | 11193 | **12876** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Utilities Consumer Advocate | 8158 | 8158 | **8133** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Rate of Last Resort | 5000 | 3400 | **2700** |
|  Sub-total | 23185 | 22751 | **23709** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Utility Rebate and Grant Programs | 2105 | 2105 | **2713** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Climate Change |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Renewable Electricity Program | 82130 | 62238 | **67655** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Utility Rebate and Grant Programs | 6400 | 6400 | **5269** |
|  Total | 119581 | 99255 | **106551** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM<br>|  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Affordability and Utilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Utilities Consumer Advocate | - | - | **25** |
|  Total | 25 | 25 | **50** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM<br>|  |  |  |
|  LEGAL LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Climate Change |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Coal Phase-Out Agreements | 94279 | 94279 | **94279** |
|  Total | 94279 | 94279 | **94279** |

---

35 Affordability and Utilities

------

VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27** <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Estimate**  |
| 1 | Utilities Consumer Advocate | **8133** |
|  | &nbsp;&nbsp;&nbsp;&nbsp; Funding from the electrical system and from two provincial natural gas distributors is used for the operations of the Utilities Consumer Advocate. Program 2.2 |  |
| 2 | Rate of Last Resort | **2700** |
|  | &nbsp;&nbsp;&nbsp;&nbsp; Funding from the Rate of Last Resort (RoLR) Consumer Awareness Surcharge is used to inform RoLR consumers of their retail options and enhance awareness. Program 2.3 |  |
|  Total |  | **10833** |
| CAPITAL INVESTMENT AMOUNTS FUNDED BY CREDIT OR RECOVERY | CAPITAL INVESTMENT AMOUNTS FUNDED BY CREDIT OR RECOVERY |  |
| 1 | Utilities Consumer Advocate | **25** |
|  | &nbsp;&nbsp;&nbsp;&nbsp; Funding from the electrical system and from two provincial natural gas distributors is used for the operations of the Utilities Consumer Advocate. Program 2.2 |  |
|  Total |  | **25** |

---

Affordability and Utilities 36

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 8 | 8 | **8** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities |  |  | **8** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Climate Change | 13588 | 13588 | **11201** |
|  Total | 13596 | 13596 | **11217** |

---

37 Affordability and Utilities

------

RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **7205** | 8 |  |  | **7213** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **23709** | 8 |  |  | **23717** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Utility Rebate and Grant Programs | **7982** |  |  |  | **7982** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Climate Change | **67655** | 11201 |  |  | **78856** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Utilities Regulation | **-** | - | 35537 |  | **35537** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **106551** | 11217 | 35537 |  | **153305** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Utilities Regulation | **-** | - | 1250 |  | **1250** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **50** | - | 1250 |  | **1300** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **101282** | 11201 | 33937 |  | **146420** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **5269** |  |  |  | **5269** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 16 | 1600 |  | **1616** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **106551** | 11217 | 35537 |  | **153305** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **50** | - | 1250 |  | **1300** |

---

Affordability and Utilities 38

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 400 | 400 | **400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Income Balancing Pool | 57390 | 56186 | **65706** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Industry Levies and Licences | 34313 | 34313 | **34782** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 13773 | 14373 | **13773** |
|  Consolidated Total | 105876 | 105272 | **114661** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5769 | 5769 | **7213** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 23185 | 22751 | **23717** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Utility Rebate and Grant Programs | 8505 | 8505 | **7982** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Climate Change | 95718 | 75826 | **78856** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Utilities Regulation | 35068 | 35068 | **35537** |
|  Consolidated Total | 168245 | 147919 | **153305** |
|  Net Operating Result | (62369) | (42647) | **(38644)** |
|  CHANGE IN CAPITAL ASSETS<br>|  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Utilities Regulation | 1250 | 1250 | **1250** |
|  Consolidated Total | 1275 | 1275 | **1300** |
|  AMORTIZATION | (1608) | (1608) | **(1616)** |
|  Change in Capital Assets Total | (333) | (333) | **(316)** |

---

39 Affordability and Utilities

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![LOGO](g96450dsp33.jpg)

**Agriculture and Irrigation** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;788336 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;791890 | **782844** |
|  CAPITAL INVESTMENT | 9215 | 19512 | **6177** |
|  CONTINGENCY |  | 4671 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Farmers' and Property Rights Advocate

Provides supports for farmers and ranchers including advocacy, energy, utility and surface rights and rural dispute resolution. Listens to Albertans' concerns regarding property rights and brings them before government.

&nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services

Provides ministry strategic and support functions including policy development, fiscal management, legislative planning, and solutions to support ministry operations.

2 Rural Programming and Agricultural Societies

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Rural Programming

Rural Programming provides communication outreach, administers grant support for rural agriculture programming, and promotes agricultural contributions to rural Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Agricultural Societies and Exhibitions

Administers programs and funding for 283 primary Agricultural Societies to support event hosting and managing community facilities. Also responsible for regulatory oversight of the *Agricultural Societies Act.*

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Rural Economic Development

Rural Economic Development is responsible for the implementation of the Economic Development in Rural Alberta Plan, and providing economic capacity support to rural communities and the agriculture sector in Alberta.

3 Trade, Investment and Food Inspection

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Export and Investment

Attracts investment to agri-food and bio-industrial sectors, expands export opportunities for Alberta's businesses, and delivers programs to grow Alberta's agri-food sector.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Food Inspection and Surveillance

Provides oversight in provincial meat/dairy facilities, protects public safety, addresses risk via surveillance, inspection, and outreach. Conducts lab testing in support of disease investigations/export.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Food and Bio-Processing

Provides scientific expertise, specialized facilities to support product/process development along with business incubation, and business development services for processors to reach local/global markets.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Intergovernmental and Trade Relations

Provides analysis and advice on trade, transportation and labour files, and coordination of inter-governmental policy negotiations, which directly support the Ministry's vision and strategic goals.

4 Primary Agriculture

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Animal Health and Assurance

Conducts health monitoring, surveillance, and disease investigations in Alberta's livestock industries. Develops regulations and response policies and programs to support market access, food safety, and public health.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Crop Health and Assurance

Focuses on monitoring, surveillance, and risk mitigation in Alberta's crop industries and develops regulations and response policies for Alberta's crop, bee/honey industries, and supports for farm safety education.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Agricultural Service Boards

Manages grant agreements to 69 Agricultural Service Boards to assist municipalities with projects, enforcement, and developing programs and services that improve stewardship and agricultural capacity in Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Agriculture Research

Supports the delivery of grants for Alberta's agriculture research program to meet the needs of farmers, ranchers, and others in the agriculture industry.

Agriculture and Irrigation 42

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

&nbsp;&nbsp;&nbsp;&nbsp;4.5 Marketing Council

The Alberta Agricultural Products Marketing Council is the oversight body for Alberta's 20 agricultural marketing boards and commissions, and provides advice to the Minister on matters related to their governance.

&nbsp;&nbsp;&nbsp;&nbsp;4.6 Natural Resource Management

Seeks to ensure agriculture is sustainable by developing policy and programming that promotes environmental stewardship, increases irrigation capacity, and facilitates emergency planning in the agriculture sector.

&nbsp;&nbsp;&nbsp;&nbsp;4.7 Irrigation Infrastructure Assistance

Irrigation Infrastructure Assistance primarily delivers capital grants for the Irrigation Rehabilitation Program to increase conveyance efficiency of Alberta's irrigation network.

5 Agriculture Insurance and Income Support

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Insurance

Provides the provincial funding to Agriculture Financial Services Corporation (AFSC) to deliver crop, hail, livestock, and wildlife damage compensation insurance programs to mitigate risks associated with crop production and fluctuations in commodity prices.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Agriculture Income Support

Provides the provincial funding to AFSC to deliver the Agriculture Income Support program for Canadian agricultural producers with an ongoing whole-farm risk management tool.

6 Water Management

Responsible for the comprehensive operation and maintenance of government owned water management infrastructure and administration of the Provincial Dam Safety program under the *Water Act.*

7 Sustainable Canadian Agricultural Partnership

&nbsp;&nbsp;&nbsp;&nbsp;7.1 Agri-food and Agri-based Industry Support

Supports economic, environmental and social areas through: building sector capacity, growth and competitiveness, climate change and environment, market development and trade; along with resiliency and public trust.

&nbsp;&nbsp;&nbsp;&nbsp;7.2 Agricultural Science, Research and Innovation

Additional funding from the Partnership that supports research and innovation.

43 Agriculture and Irrigation

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 877 | 877 | **899** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 827 | 827 | **906** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Farmers' and Property Rights Advocate | 1164 | 1164 | **1436** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services | 9091 | 9091 | **10386** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11959 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11959 | **13627** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Rural Programming and Agricultural Societies |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Rural Programming | 2325 | 2325 | **2421** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Agricultural Societies and Exhibitions | 11462 | 11462 | **11462** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Rural Economic Development | 5846 | 5846 | **2007** |
|  Sub-total | 19633 | 19633 | **15890** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Trade, Investment and Food Inspection |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Export and Investment | 4815 | 4815 | **5348** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Food Inspection and Surveillance | 15103 | 15103 | **16327** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Food and Bio-Processing | 8961 | 8961 | **9214** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Intergovernmental and Trade Relations | 6099 | 6099 | **7276** |
|  Sub-total | 34978 | 34978 | **38165** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Primary Agriculture |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Animal Health and Assurance | 18096 | 18096 | **16430** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Crop Health and Assurance | 5840 | 5907 | **6528** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Agricultural Service Boards | 11916 | 11916 | **11971** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Agriculture Research | 28725 | 28725 | **28425** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.5 Marketing Council | 1018 | 1018 | **1089** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Natural Resource Management | 10571 | 10571 | **11418** |
|  Sub-total | 76166 | 76233 | **75861** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Agriculture Insurance and Income Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Insurance | 417385 | 379459 | **413934** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Agriculture Income Support | 42935 | 80794 | **43246** |
|  Sub-total | 460320 | 460253 | **457180** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Water Management | 34830 | 34830 | **34131** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Sustainable Canadian Agricultural Partnership |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Agri-food and Agri-based Industry Support | 50749 | 54303 | **48149** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Agricultural Science, Research and Innovation | 14600 | 14600 | **14600** |
|  Sub-total | 65349 | 68903 | **62749** |

---

Agriculture and Irrigation 44

------

EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Rural Programming and Agricultural Societies |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Agricultural Societies and Exhibitions | 2500 | 2500 | **2500** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Primary Agriculture |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Crop Health and Assurance |  |  | **3000** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Natural Resource Management | 8750 | 8750 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.7 Irrigation Infrastructure Assistance | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;73851 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;73851 | **79741** |
|  Sub-total | 82601 | 82601 | **82741** |
|  Total | 788336 | 791890 | **782844** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM<br>|  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services | 2177 | 2177 | **2177** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Trade, Investment and Food Inspection |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Food and Bio-Processing | 238 | 2217 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Primary Agriculture |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Crop Health and Assurance | 4200 | 4200 | **1300** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Agriculture Research | 600 | 600 | **700** |
|  Sub-total | 4800 | 4800 | **2000** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Water Management | 2000 | 10318 | **2000** |
|  Total | 9215 | 19512 | **6177** |

---

45 Agriculture and Irrigation

------

CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Farmers' and Property Rights Advocate |  | 150 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services |  | 565 |  |
|  Sub-total |  | 715 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Trade, Investment and Food Inspection |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Export and Investment |  | 462 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Food Inspection and Surveillance |  | 523 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Intergovernmental and Trade Relations |  | 608 |  |
|  Sub-total |  | 1593 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Primary Agriculture |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Animal Health and Assurance |  | 719 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Crop Health and Assurance |  | 702 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Agricultural Service Boards |  | 28 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.5 Marketing Council |  | 23 |  |
|  Sub-total |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1472 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Water Management |  | 891 |  |
|  Total |  | 4671 |  |

---

Agriculture and Irrigation 46

------

VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Estimate** |
| 1 | Sustainable Canadian Agricultural Partnership | **57665** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal funding provided through the bilateral Canadian Agricultural Partnership Agreement is used to support a profitable and innovative agriculture, agri-food and agri-based industry. Program 7 |  |
|  Total |  | **57665** |

---

47 Agriculture and Irrigation

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 203 | 203 | **203** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade, Investment and Food Inspection | 2203 | 2203 | **2203** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Agriculture | 1867 | 1867 | **1867** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management | 31661 | 31661 | **31661** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;35934 | 35934 | **35934** |
|  CAPITAL INVESTMENT<br>|  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Acquired from Related Parties<br>Water Management | 817332 | 817332 | **58732** |
|  Total | 817332 | 817332 | **58732** |

---

Agriculture and Irrigation 48

------

RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **13627** | 203 |  | (30) | **13800** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rural Programming and Agricultural Societies | **18390** |  |  |  | **18390** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade, Investment and Food Inspection | **38165** | 2203 |  | (400) | **39968** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Agriculture | **158602** | 1867 |  | (3315) | **157154** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lending | **-** |  | 30919 |  | **30919** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insurance | **413934** |  | 482790 | (416603) | **480121** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Income Support | **43246** |  | 94088 | (43246) | **94088** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management | **34131** | 31661 |  |  | **65792** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sustainable Canadian Agricultural Partnership | **62749** |  |  | (227) | **62522** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | **-** | - | 99680 | (99680) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **782844** | 35934 | 707477 | (563501) | **962754** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **2177** |  |  |  | **2177** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade, Investment and Food Inspection | **-** |  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Agriculture | **2000** |  |  |  | **2000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lending | **-** |  | 279 |  | **279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insurance | **-** |  | 11714 |  | **11714** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Income Support | **-** |  | 161 |  | **161** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management | **2000** | 58732 | - | (58732) | **2000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **6177** | 58732 | 12154 | (58732) | **18331** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **697603** |  | 594052 | (463821) | **827834** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **85241** |  |  |  | **85241** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 35934 | 13745 |  | **49679** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - general | **-** | - | 99680 | (99680) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **782844** | 35934 | 707477 | (563501) | **962754** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **6177** | 58732 | 12154 | (58732) | **18331** |

---

49 Agriculture and Irrigation

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers of Assets or Liabilities from Related Parties | 817332 | 817332 | **58732** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 552047 | 552199 | **550770** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 148717 | 150423 | **155446** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 691001 | 662151 | **685672** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 4465 | 4465 | **5058** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2213562 | 2186570 | **1455678** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (817894) | (817894) | **(59294)** |
|  Consolidated Total | 1395668 | 1368676 | **1396384** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 12162 | 12877 | **13830** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rural Programming and Agricultural Societies | 22133 | 22133 | **18390** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade, Investment and Food Inspection | 37181 | 38774 | **40368** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Agriculture | 160634 | 162173 | **160469** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lending | 33075 | 41926 | **30919** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insurance | 500102 | 1122712 | **481940** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Income Support | 92856 | 172389 | **94088** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management | 66491 | 67382 | **65792** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sustainable Canadian Agricultural Partnership | 65349 | 68903 | **62749** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | 105075 | 93467 | **99680** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 1095058 | 1802736 | **1068225** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (110816) | (99208) | **(105471)** |
|  Consolidated Total | 984242 | 1703528 | **962754** |
|  Net Operating Result | 411426 | (334852) | **433630** |
|  CHANGE IN CAPITAL ASSETS<br>|  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 2177 | 2177 | **2177** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade, Investment and Food Inspection | 238 | 2217 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Agriculture | 4800 | 4800 | **2000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lending | 579 | 721 | **279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insurance | 4020 | 10041 | **11714** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Income Support | 355 | 286 | **161** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management | 819332 | 827650 | **60732** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 831501 | 847892 | **77063** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (817332) | (817332) | **(58732)** |
|  Consolidated Total | 14169 | 30560 | **18331** |
|  AMORTIZATION | (39559) | (45418) | **(49679)** |
|  Change in Capital Assets Total | (25390) | (14858) | **(31348)** |

---

Agriculture and Irrigation 50

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![LOGO](g96450dsp33.jpg)

**Arts, Culture and Status of Women** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | <br> Comparable | <br> Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;222049 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;215040 | **194296** |
|  CAPITAL INVESTMENT | 2331 | 1949 | **2331** |
|  FINANCIAL TRANSACTIONS | 2590 | 2590 | **3590** |
|  CONTINGENCY | - | 3210 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides key ministry support functions including corporate services, financial services, grant management, cross-ministry and intergovernmental strategies, strategic policy and planning, governance and legislative support.

2 Community and Voluntary Support Services

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Community Engagement

Provides leadership and assistance to the non-profit/voluntary sector to enhance capacity, lead research, planning, and initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Community Initiatives Program

Funds various grants that support community-based non-profit organizations.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Other Initiatives

Funds projects that fall outside the parameters of the Community Initiatives Program and Community Facility Enhancement Program.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Major Fairs

Provides operational grants to support Alberta's major urban fairs.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Community Facility Enhancement Program

Assists non-profit organizations with the renewal, expansion, purchase, or build of public-use community facilities.

&nbsp;&nbsp;&nbsp;&nbsp;2.6 Support for Culture Infrastructure

Assists non-profit organizations in the construction of community and cultural facilities through capital funding.

&nbsp;&nbsp;&nbsp;&nbsp;2.7 Investing in Canada Infrastructure - Community, Culture and Recreation

Funds initiatives to improve access and quality of cultural, recreational and community infrastructure for Canadians, including Indigenous peoples and vulnerable populations.

3 Cultural Industries

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Cultural Industries

Supports Alberta's cultural industries, operates the provincial film commission, and oversees the operation of the Northern and Southern Alberta Jubilee Auditoria.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Alberta Media Fund

Provides grants to support film and television production in Alberta and support for cultural industries initiatives and organizations.

---

| | |
|:---|:---|
| 4 | Arts  |

---

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Arts

Provides funding and support to Alberta's arts sector through the Alberta Foundation for the Arts and the Foundation's art collection. Also promotes the value of the arts and manages film classification services.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Assistance to the Alberta Foundation for the Arts

Provides funding to support the Alberta Foundation for the Arts.

Arts, Culture and Status of Women 52

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

5 Francophone Secretariat

Acts as the coordinating body in the implementation of the cross-government French Policy, liaison between various ministries and Alberta's Francophonie, and supports the development and delivery of government services in French.

---

| | |
|:---|:---|
| 6 | Heritage  |

---

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support

Supports business activities, including policy analysis, information management, and strategic, financial, and operational planning matters.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Royal Alberta Museum

The central repository and showcase for much of the Province's collections and associated knowledge that document the broad range of historic and contemporary Alberta human and natural history.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 Royal Tyrrell Museum

Dedicated to the collection, preservation, research, display, and interpretation of the Province's rich and diverse palaeontological resources.

&nbsp;&nbsp;&nbsp;&nbsp;6.4 Historic Sites and Other Museums

Includes 17 historical sites and interpretive centres across the Province focused on collecting, conserving, researching and presenting Alberta's heritage.

&nbsp;&nbsp;&nbsp;&nbsp;6.5 Provincial Archives of Alberta

Primary repository for textual, audiovisual, photographic, and other archival records, acquired from both the government and private sectors.

&nbsp;&nbsp;&nbsp;&nbsp;6.6 Historic Resources Management

Regulates potential adverse effects to significant Alberta historic resources, which include historic buildings, archaeological sites and Indigenous heritage traditional use sites.

&nbsp;&nbsp;&nbsp;&nbsp;6.7 Heritage Preservation Partnership Programs

Provides project grants to preserve and interpret Alberta's heritage through research and heritage awareness initiatives and projects to conserve legally protected heritage buildings.

&nbsp;&nbsp;&nbsp;&nbsp;6.8 Support for Provincial Heritage Organizations

Offers annual operational grants to three provincial heritage organizations that provide programs and services to their institutional and individual members.

&nbsp;&nbsp;&nbsp;&nbsp;6.9 Heritage Capital and Repairs

Facilitates investment in exhibits, equipment, information technology, and capital repairs and maintenance throughout a network of museums, historic sites and interpretive centres, as well as the Provincial Archives of Alberta.

7 Status of Women

Develops and promotes strategic policies and solutions that improve women's economic security, address gender-based violence and support diversity and inclusion.

53 Arts, Culture and Status of Women

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 915 | 915 | **1015** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 935 | 935 | **945** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 5815 | 5815 | **6261** |
|  Sub-total | 7665 | 7665 | **8221** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Community and Voluntary Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Community Engagement | 7810 | 7810 | **8550** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Community Initiatives Program | 14025 | 14025 | **13625** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Other Initiatives | 2950 | 2950 | **2500** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Major Fairs | 6805 | 6805 | **6805** |
|  Sub-total | 31590 | 31590 | **31480** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Cultural Industries |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Cultural Industries | 8575 | 9325 | **8685** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Alberta Media Fund | 8000 | 8000 | **8000** |
|  Sub-total | 16575 | 17325 | **16685** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Arts |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Arts | 4645 | 4645 | **5065** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Assistance to the Alberta Foundation for the Arts | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34585 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34585 | **38085** |
|  Sub-total | 39230 | 39230 | **43150** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Francophone Secretariat | 4100 | 4100 | **4045** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Heritage |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support | 1495 | 1495 | **1645** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Royal Alberta Museum | 12640 | 12640 | **13850** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Royal Tyrrell Museum | 6950 | 6950 | **7420** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.4 Historic Sites and Other Museums | 9105 | 9105 | **10020** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.5 Provincial Archives of Alberta | 3470 | 3470 | **3850** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.6 Historic Resources Management | 5500 | 5500 | **6105** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.7 Heritage Preservation Partnership Programs | 1450 | 1450 | **1185** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.8 Support for Provincial Heritage Organizations | 1705 | 1705 | **1551** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.9 Heritage Capital and Repairs |  | 382 | **-** |
|  Sub-total | 42315 | 42697 | **45626** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Status of Women | 19780 | 7815 | **6605** |

---

Arts, Culture and Status of Women 54

------

EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | <br> Comparable | <br> Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Community and Voluntary Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Community Facility Enhancement Program | 50000 | 50000 | **25000** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.6 Support for Culture Infrastructure | 9434 | 9434 | **8487** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.7 Investing in Canada Infrastructure - Community, Culture and Recreation | 1360 | 5184 | **4997** |
|  Sub-total | 60794 | 64618 | **38484** |
|  Total | 222049 | 215040 | **194296** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM<br>|  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Cultural Industries |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Cultural Industries | 385 | 385 | **385** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Heritage |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.9 Heritage Capital and Repairs | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1946 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1564 | **1946** |
|  Total | 2331 | 1949 | **2331** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Heritage |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Royal Alberta Museum | 830 | 830 | **830** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.4 Historic Sites and Other Museums | 250 | 250 | **250** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.5 Provincial Archives of Alberta | 10 | 10 | **10** |
|  Sub-total | 1090 | 1090 | **1090** |
|  ASSET RETIREMENT OBLIGATIONS AND ENVIRONMENTAL LIABILITIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Heritage |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.9 Heritage Capital and Repairs | 1500 | 1500 | **2500** |
|  Total | 2590 | 2590 | **3590** |

---

55 Arts, Culture and Status of Women

------

CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | 2026-27<br> Estimate |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 45 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 305 |  |
|  Sub-total |  | 350 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Community and Voluntary Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Community Engagement |  | 445 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Cultural Industries |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Cultural Industries |  | 185 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Arts |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Arts |  | 210 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Francophone Secretariat |  | 35 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Heritage |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support |  | 60 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Royal Alberta Museum |  | 615 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Royal Tyrrell Museum |  | 230 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.4 Historic Sites and Other Museums |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;450 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.5 Provincial Archives of Alberta |  | 185 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.6 Historic Resources Management |  | 300 |  |
|  Sub-total |  | 1840 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Status of Women |  | 145 |  |
|  Total |  | 3210 |  |

---

Arts, Culture and Status of Women 56

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27**<br> **Estimate** |
| 1 | Heritage | **16542** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The ministry collects various fees and other revenue that are used to partially offset the cost of providing services. Program 6 |  |
| 2 | Jubilee Auditoria | **8690** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Generates revenue from rentals, fees and other sources that are used to offset the cost of providing services. Program 3 |  |
| 3 | Financial and Administrative Services | **4200** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provides financial and administrative services. Costs incurred by the Department for these services are recovered. Programs 1.3 and 4.1 |  |
|  Total |  | **29432** |
|  CAPITAL INVESTMENT AMOUNTS FUNDED BY CREDIT OR RECOVERY | CAPITAL INVESTMENT AMOUNTS FUNDED BY CREDIT OR RECOVERY |  |
| 2 | Jubilee Auditoria | **357** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Generates revenue from rentals, fees and other sources that are used to offset the cost of providing services. Program 3 |  |
|  Total |  | **357** |

---

57 Arts, Culture and Status of Women

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Queen's Jubilee Scholarship | 80 | 80 | **80** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cultural Industries | 285 | 285 | **285** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | 6672 | 6672 | **6672** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | 1090 | 1090 | **1090** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 137 | 137 | **137** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | 1000 | 1750 | **1750** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9264 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10014 | **10014** |

---

Arts, Culture and Status of Women 58

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **8221** | 137 |  | (500) | **7858** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community and Voluntary Support Services | **69964** | 80 |  |  | **70044** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cultural Industries | **16685** | 285 |  |  | **16970** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts | **43150** |  | 38717 | (43335) | **38532** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Francophone Secretariat | **4045** |  |  |  | **4045** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | **45626** | 9512 |  | (250) | **54888** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Status of Women | **6605** | - | - | - | **6605** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **194296** | 10014 | 38717 | (44085) | **198942** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cultural Industries | **385** |  |  |  | **385** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | **1946** | - | - | - | **1946** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **2331** |  |  |  | **2331** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | **1090** | - | - | - | **1090** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **155812** | 1967 | 38710 | (44085) | **152404** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **38484** |  |  |  | **38484** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 6957 | 7 |  | **6964** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 1090 | - | - | **1090** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **194296** | 10014 | 38717 | (44085) | **198942** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **2331** |  |  |  | **2331** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **1090** | - | - | - | **1090** |

---

59 Arts, Culture and Status of Women

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Internal Government Transfers | 580 | 580 | **580** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 20448 | 12307 | **10889** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 100 | 100 | **100** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 13966 | 13966 | **13966** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 14233 | 15733 | **15498** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 49327 | 42686 | **41033** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (580) | (580) | **(580)** |
|  Consolidated Total | 48747 | 42106 | **40453** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 7802 | 8152 | **8358** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community and Voluntary Support Services | 92464 | 96733 | **70044** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cultural Industries | 16860 | 17795 | **16970** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts | 36162 | 36372 | **40082** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Francophone Secretariat | 4100 | 4135 | **4045** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | 51077 | 54049 | **55138** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Status of Women | 19780 | 7960 | **6605** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;228245 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;225196 | **201242** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (2300) | (2300) | **(2300)** |
|  Consolidated Total | 225945 | 222896 | **198942** |
|  Net Operating Result | (177198) | (180790) | **(158489)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cultural Industries | 385 | 385 | **385** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | 1946 | 1564 | **1946** |
|  Consolidated Total | 2331 | 1949 | **2331** |
|  AMORTIZATION | (6964) | (6964) | **(6964)** |
|  Change in Capital Assets Total | (4633) | (5015) | **(4633)** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage | 1090 | 1090 | **1090** |
|  Consolidated Total | 1090 | 1090 | **1090** |
|  CONSUMPTION | (1090) | (1090) | **(1090)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

Arts, Culture and Status of Women 60

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![LOGO](g96450dsp300.jpg)

**Assisted Living and Social Services** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10271617 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11004937 | **11926347** |
|  CAPITAL INVESTMENT | 4072 | 11713 | **6652** |
|  FINANCIAL TRANSACTIONS | 19700 | 19700 | **19700** |
|  CONTINGENCY | - | 144235 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Services

Provides strategic policy and planning, data analytics, business improvements and business services.

&nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services

Provides corporate finance, business services and centralized procurement services for the ministry.

&nbsp;&nbsp;&nbsp;&nbsp;1.5 Appeals Panels

Adjudicative bodies created under legislation to review decisions made by program authorities upon citizen appeal.

2 Employment and Income Support

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Planning and Delivery

Management and delivery of income support programs that assist Albertans to find and keep jobs, and helps Albertans with low incomes access financial benefits.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Income Support to People Expected to Work or Working

Financial benefits for Albertans who are able to sustain employment but do not have the resources to meet their basic needs such as food, clothing and shelter.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Income Support to People with Barriers to Full Employment

Financial benefits for Albertans who face barriers to maintaining full-time employment to meet their basic needs such as food, clothing and shelter.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Career and Employment Services

Provides access to career, workplace and labour market information that help Albertans find and maintain employment, or identify training opportunities to secure employment.

3 Disability Income Assistance

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Program Planning and Delivery

Management and delivery of the Assured Income for the Severely Handicapped (AISH) program and Alberta Disability Assistance Program (ADAP) to provide financial and personal supports to clients.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Financial Assistance Grants

Financial benefits to eligible Albertans with a severe disability that permanently prevents or substantially impedes employment.

4 Disability Services

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Planning and Delivery

Policy development, planning, coordination to support continuous improvement of supports and services for adults with disabilities in Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Persons with Developmental Disabilities - Supports to Albertans

Supports to adults with developmental disabilities to live in their homes, access specialized support requirements, find employment, be included in community life and be as independent as possible.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Persons with Developmental Disabilities - Direct Operations

Operates facilities owned by the provincial government to provide adults with developmental disabilities in residential care settings.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Family Support for Children with Disabilities

Provides comprehensive support to families of children with disabilities to strengthen the family's capacity to promote their child's development and participation in activities in the home and in the community.

&nbsp;&nbsp;&nbsp;&nbsp;4.5 Provincial Disability Supports Initiatives

Provides community support programs for adults with disabilities through such programs as the Alberta Brain Injury Initiative, Residential Access Modification Program, and Cross Disability Supports.

Assisted Living and Social Services 62

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

&nbsp;&nbsp;&nbsp;&nbsp;4.6 Fetal Alcohol Spectrum Disorder Initiatives

Provides funding to Fetal Alcohol Spectrum Disorder (FASD) Service Networks to provide a continuum of coordinated services to meet the needs of those living with FASD and their caregivers.

&nbsp;&nbsp;&nbsp;&nbsp;4.7 Disability Advocate's Office

Assists persons and their families by helping them navigate the disability system.

5 Homeless and Housing Supports Services

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Planning and Delivery

Policy development, and administration of programs that deliver homeless shelter and housing supports services.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Homeless Shelters

Provide funding to support the operations of emergency shelters, and short-term and long-term transitional shelter sites located in communities throughout the province.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Homeless Housing Supports

Provides funding to deliver appropriate housing supports to help those experiencing homelessness find and maintain housing.

6 Community Supports and Family Safety

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Planning and Delivery

Management and delivery of programs and resources that support Albertan Communities.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Community Support Services

Supports communities in designing and delivering preventive social services and municipal based transitional social services that help enhance Albertans' social well-being.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 Family and Community Safety

Provides grant funding to municipalities and community based organizations to provide community centred services to Albertans, through the Civil Society Fund, and the Service Dog Program.

7 Seniors Services

&nbsp;&nbsp;&nbsp;&nbsp;7.1 Program Planning and Delivery

Engages with government and community partners, provides policy guidance and strategic direction to Seniors Services.

&nbsp;&nbsp;&nbsp;&nbsp;7.2 Special Needs Assistance Grants

Provides financial support to eligible low-income seniors for critical needs including appliances, home repairs and personal and health supports.

&nbsp;&nbsp;&nbsp;&nbsp;7.3 Seniors Home Adaptation and Repair

Allows eligible seniors to finance home repairs and adaptations through government-supported low-interest home equity loans or grants.

&nbsp;&nbsp;&nbsp;&nbsp;7.4 Seniors Community Grants

Provides funding to support seniors abuse shelters as well as initiatives that ensures seniors are empowered to live independently, safely and with dignity.

&nbsp;&nbsp;&nbsp;&nbsp;7.5 Property Tax Deferral Loans

Allows eligible senior homeowners to defer all or part of their annual property taxes through a low-interest home equity loan with the government through the Seniors Property Tax Deferral Program.

8 Alberta Seniors Benefit

&nbsp;&nbsp;&nbsp;&nbsp;8.1 Program Planning and Delivery

Delivers the Alberta Seniors Benefit and Supplementary Accommodations Benefit programs and supports enrollment for other seniors financial assistance programs.

&nbsp;&nbsp;&nbsp;&nbsp;8.2 Alberta Seniors Benefit Grants

Provides a monthly income supplement to low-income Albertans.

63 Assisted Living and Social Services

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

&nbsp;&nbsp;&nbsp;&nbsp;8.3 Supplementary Accommodations Benefit

Provides a monthly income supplement to support affordable accommodation costs for residents of long-term care and designated supportive living facilities.

---

| | |
|:---|:---|
| 9 | Housing  |

---

&nbsp;&nbsp;&nbsp;&nbsp;9.1 Program Planning and Delivery

Works with housing management bodies, municipalities, not-for-profit organizations and for-profit organizations to provide housing and related supports to Albertans in need.

&nbsp;&nbsp;&nbsp;&nbsp;9.2 Assistance to Alberta Social Housing Corporation

Provides funding to the Alberta Social Housing Corporation to address annual operating and capital requirements for Family and Seniors Community Housing, Rental Assistance, Special Needs Housing, and Affordable Housing Strategy.

10 Public Guardian and Trustee Services

Responsible for health care decisions under last resort provisions, protects minors' property interests and may act in the administration of missing or deceased persons' estates.

11 Continuing Care

&nbsp;&nbsp;&nbsp;&nbsp;11.1 Program Planning and Delivery

Includes salaries, supplies and services to support continuing care programs.

&nbsp;&nbsp;&nbsp;&nbsp;11.2 Continuing Care Programs

Provides support for various continuing care initiatives related to improving the quality of care provided in continuing care settings.

&nbsp;&nbsp;&nbsp;&nbsp;11.3 Grants to Assisted Living Alberta

Provides funding to Assisted Living Alberta to support: Facility-based continuing care; Health services provided in a community setting and in home settings; and related administrative costs.

&nbsp;&nbsp;&nbsp;&nbsp;11.4 Continuing Care Beds

Provides capital support to develop and open new continuing care beds in priority areas throughout the province.

12 Services Provided to Other Ministries

This program reflects funding received from other ministries for the delivery of services provided by the ministry on their behalf.

13 Disaster Recovery & Emergency Assistance

&nbsp;&nbsp;&nbsp;&nbsp;13.1 Disaster Recovery Supports

Supports to assist Albertans in recovering from disasters.

&nbsp;&nbsp;&nbsp;&nbsp;13.2 Disaster Recovery Grants to Alberta Social Housing Corporation

Provides funding to the Alberta Social Housing Corporation to address Disaster Recovery related operating and capital requirements.

Assisted Living and Social Services 64

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 1173 | 1223 | **1223** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 934 | 984 | **1196** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Services | 23139 | 23139 | **28250** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services | 9578 | 9778 | **10705** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.5 Appeals Panels | 4061 | 4361 | **7782** |
|  Sub-total | 38885 | 39485 | **49156** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Employment and Income Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Planning and Delivery | 157084 | 161602 | **168742** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Income Support to People Expected to Work or Working | 662817 | 587817 | **552617** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Income Support to People with Barriers to Full Employment | 253335 | 256335 | **247535** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Career and Employment Services | 184779 | 166479 | **246800** |
|  Sub-total | 1258015 | 1172233 | **1215694** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Disability Income Assistance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Program Planning and Delivery | 42662 | 46762 | **88399** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Financial Assistance Grants | 1598522 | 1614822 | **1609762** |
|  Sub-total | 1641184 | 1661584 | **1698161** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Disability Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Planning and Delivery | 74092 | 76049 | **81577** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Persons with Developmental Disabilities - Supports to Albertans | 1302148 | 1250648 | **1328648** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Persons with Developmental Disabilities - Direct Operations | 40513 | 38513 | **39513** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Family Support for Children with Disabilities | 263965 | 266965 | **271365** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.5 Provincial Disability Supports Initiatives | 20199 | 20199 | **20199** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Fetal Alcohol Spectrum Disorder Initiatives | 27639 | 27639 | **27639** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.7 Disability Advocate's Office | 1239 | 1339 | **1455** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1729795 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1681352 | **1770396** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Homeless and Housing Supports Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Planning and Delivery | 7643 | 7643 | **9187** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Homeless Shelters | 114712 | 125312 | **119512** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Homeless Housing Supports | 98018 | 104618 | **98018** |
|  Sub-total | 220373 | 237573 | **226717** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Community Supports and Family Safety |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Planning and Delivery | 1854 | 2554 | **2579** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Community Support Services | 112000 | 109000 | **112000** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Family and Community Safety | 16400 | 3450 | **16400** |
|  Sub-total | 130254 | 115004 | **130979** |

---

65 Assisted Living and Social Services

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EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Seniors Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Program Planning and Delivery | 6467 | 6467 | **6858** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Special Needs Assistance Grants | 17447 | 17447 | **18997** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.3 Seniors Home Adaptation and Repair | 1565 | 1565 | **1565** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.4 Seniors Community Grants | 6501 | 8362 | **6596** |
|  Sub-total | 31980 | 33841 | **34016** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Alberta Seniors Benefit |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Program Planning and Delivery | 6423 | 6723 | **7004** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Alberta Seniors Benefit Grants | 437208 | 415608 | **442885** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.3 Supplementary Accommodations Benefit | 96850 | 82450 | **103464** |
|  Sub-total | 540481 | 504781 | **553353** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Housing |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.1 Program Planning and Delivery | 13070 | 14870 | **15338** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.2 Assistance to Alberta Social Housing Corporation | 184049 | 184049 | **199449** |
|  Sub-total | 197119 | 198919 | **214787** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Public Guardian and Trustee Services | 28751 | 30651 | **33242** |
| &nbsp;&nbsp;&nbsp;&nbsp; 11 Continuing Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;11.1 Program Planning and Delivery | 21796 | 34696 | **28737** |
| &nbsp;&nbsp;&nbsp;&nbsp;11.2 Continuing Care Programs | 261194 | 229630 | **325196** |
| &nbsp;&nbsp;&nbsp;&nbsp;11.3 Grants to Assisted Living Alberta | 3746300 | 4693709 | **5015170** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4029290 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4958035 | **5369103** |
| &nbsp;&nbsp;&nbsp;&nbsp; 12 Services Provided to Other Ministries | 2950 | 2950 | **2950** |
| &nbsp;&nbsp;&nbsp;&nbsp; 13 Disaster Recovery & Emergency Assistance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;13.1 Disaster Recovery Supports |  | 4800 | **-** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Disability Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Persons with Developmental Disabilities - Supports to Albertans |  | 500 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Homeless and Housing Supports Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Homeless Shelters |  | 2050 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Seniors Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.4 Seniors Community Grants |  | 139 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 11 Continuing Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;11.4 Continuing Care Beds | 178300 | 116800 | **344019** |

---

Assisted Living and Social Services 66

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EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Housing |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.2 Assistance to Alberta Social Housing Corporation | 228240 | 228240 | **283774** |
| &nbsp;&nbsp;&nbsp;&nbsp; 13 Disaster Recovery & Emergency Assistance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;13.2 Disaster Recovery Grants to Alberta Social Housing Corporation | 16000 | 16000 | **-** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10271617 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11004937 | **11926347** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM | CAPITAL INVESTMENT VOTE BY PROGRAM | CAPITAL INVESTMENT VOTE BY PROGRAM | CAPITAL INVESTMENT VOTE BY PROGRAM |
|  DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Disability Income Assistance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Program Planning and Delivery |  | 1200 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Disability Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Persons with Developmental Disabilities - Direct Operations | 572 | 1598 | **572** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.7 Disability Advocate's Office |  | 830 | **-** |
|  Sub-total | 572 | 2428 | **572** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Public Guardian and Trustee Services | 3500 | 4370 | **4500** |
| &nbsp;&nbsp;&nbsp;&nbsp; 11 Continuing Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;11.1 Program Planning and Delivery |  | 635 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;11.2 Continuing Care Programs |  | 3080 | **1580** |
|  Sub-total | - | 3715 | **1580** |
|  Total | 4072 | 11713 | **6652** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM | FINANCIAL TRANSACTIONS VOTE BY PROGRAM | FINANCIAL TRANSACTIONS VOTE BY PROGRAM | FINANCIAL TRANSACTIONS VOTE BY PROGRAM |
|  LOANS AND ADVANCES | LOANS AND ADVANCES | LOANS AND ADVANCES | LOANS AND ADVANCES |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Seniors Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.3 Seniors Home Adaptation and Repair | 9950 | 9950 | **8000** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.5 Property Tax Deferral Loans | 9750 | 9750 | **11700** |
|  Total | 19700 | 19700 | **19700** |
|  CONTINGENCY VOTE BY PROGRAM | CONTINGENCY VOTE BY PROGRAM | CONTINGENCY VOTE BY PROGRAM | CONTINGENCY VOTE BY PROGRAM |
|  OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE |
| &nbsp;&nbsp;&nbsp;&nbsp; 11 Continuing Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;11.3 Grants to Assisted Living Alberta | - | 144235 | **-** |
|  Total | - | 144235 | **-** |

---

67 Assisted Living and Social Services

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | |
|:---|:---|
| (thousands of dollars) | **2026-27**<br> **Estimate** |
|  1 Services Provided to Other Ministries | **2950** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reflects funding received from other ministries for the delivery of services provided by the ministry (e.g. Alberta Supports Contact Centre services and appeals) on their behalf. Program 12 |  |
|  Total | **2950** |

---

Assisted Living and Social Services 68

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Services | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;427 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;427 | **427** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Guardian and Trustee Services | 4 | 4 | **4** |
|  Total | 431 | 431 | **431** |

---

69 Assisted Living and Social Services

------

RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **49156** |  |  |  | **49156** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employment and Income Support | **1215694** |  |  | (3500) | **1212194** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Income Assistance | **1698161** |  |  |  | **1698161** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Services | **1770396** | 427 |  | (19500) | **1751323** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Homeless and Housing Supports Services | **226717** |  |  |  | **226717** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Supports and Family Safety | **130979** |  |  |  | **130979** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Seniors Services | **34016** |  |  |  | **34016** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Seniors Benefit | **553353** |  |  |  | **553353** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Housing | **498561** |  |  | (483223) | **15338** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Guardian and Trustee Services | **33242** | 4 |  |  | **33246** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care | **5713122** |  |  | (5087170) | **625952** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Services Provided to Other Ministries | **2950** |  |  | (2950) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Social Housing Corporation | **-** |  | 648009 |  | **648009** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living Alberta | **-** | - | 5254581 | - | **5254581** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **11926347** | 431 | 5902590 | (5596343) | **12233025** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Services | 572 |  |  |  | **572** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Guardian and Trustee Services | 4500 |  |  |  | **4500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care | 1580 |  |  |  | **1580** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Social Housing Corporation | **-** | - | 58833 | - | **58833** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **6652** |  | 58833 |  | **65485** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living Alberta | **-** | - | 33231 | - | **33231** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **-** | - | 33231 | - | **33231** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | 11298554 |  | 5524262 | (5312569) | **11510247** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | 344019 |  | 284150 |  | **628169** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | 283774 |  |  | (283774) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  | 431 | 60947 |  | **61378** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | - | 33231 | - | **33231** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **11926347** | 431 | 5902590 | (5596343) | **12233025** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | 6652 |  | 58833 |  | **65485** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | - | - | 33231 | - | **33231** |

---

Assisted Living and Social Services 70

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Market Development | 72515 | 72515 | **75436** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Services on First Nations Reserves | 49143 | 50143 | **51000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Federal Transfers | 348187 | 362903 | **299600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 7270 | 6970 | **6770** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 59112 | 60392 | **49525** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 147351 | 147971 | **148971** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 683578 | 700894 | **631302** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (4950) | (4950) | **(4950)** |
|  Consolidated Total | 678628 | 695944 | **626352** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 38885 | 39485 | **49156** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employment and Income Support | 1258015 | 1172233 | **1215694** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Income Assistance | 1641184 | 1661584 | **1698161** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Services | 1722222 | 1674279 | **1762823** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Homeless and Housing Supports Services | 220373 | 239623 | **226717** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Supports and Family Safety | 130254 | 115004 | **130979** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Seniors Services | 31980 | 33980 | **34016** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Seniors Benefit | 540481 | 504781 | **553353** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Housing | 13070 | 14870 | **15338** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Guardian and Trustee Services | 28755 | 30655 | **33246** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care | 461290 | 381126 | **625952** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Services Provided to Other Ministries | 2950 | 2950 | **2950** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disaster Recovery & Emergency Assistance |  | 4800 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Social Housing Corporation | 641213 | 678715 | **648009** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living Alberta | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4585478 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5004355 | **5254581** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 11316150 | 11558440 | **12250975** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (17950) | (17950) | **(17950)** |
|  Consolidated Total | 11298200 | 11540490 | **12233025** |
|  Net Operating Result | (10619572) | (10844546) | **(11606673)** |

---

71 Assisted Living and Social Services

------

MINISTRY FINANCIAL STATEMENTS…continued

CHANGE IN CAPITAL ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27**<br>**Estimate** |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Income Assistance |  | 1200 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Services | 572 | 2428 | **572** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Guardian and Trustee Services | 3500 | 4370 | **4500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care |  | 3715 | **1580** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Social Housing Corporation | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;51633 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;45820 | **58833** |
|  Consolidated Total | 55705 | 57533 | **65485** |
|  AMORTIZATION | (56778) | (61378) | **(61378)** |
|  DISPOSALS OR WRITE OFFS | (8000) | (8000) | **-** |
|  Change in Capital Assets Total | (9073) | (11845) | **4107** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living Alberta | 33231 | 33231 | **33231** |
|  Consolidated Total | 33231 | 33231 | **33231** |
|  CONSUMPTION | (33231) | (33231) | **(33231)** |

---

Assisted Living and Social Services 72

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![LOGO](g96450dsp33.jpg)

**Children and Family Services** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1225203 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1229678 | **1284941** |
|  CAPITAL INVESTMENT | 1310 | 6806 | **2109** |
|  CONTINGENCY | - | 21825 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the Ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides business services and corporate finance for the Ministry.

2 Child Intervention

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Planning and Supports

Sustains non-program supports for regional service delivery.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Child Intervention Delivery

Complies with legislative mandate to assess child safety and provide critical services to families and children.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Supports for Permanency

Provides financial support to families who adopt or obtain private guardianship of children in permanent government care.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Kinship and Foster Care Support

Provides culturally-appropriate and diverse supports to children temporarily unable to live in their family home.

3 Early Intervention Services for Children and Youth

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Early Intervention and Early Childhood Development

Mitigates the need of child intervention services and enhances child, youth and family resiliency through a variety of supports (e.g. mentoring, parenting resources, home visitation, and supports for healthy development).

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Youth in Transition

Supports vulnerable youth, with previous or current child intervention involvement, transitioning to adulthood through financial, mentoring and the cost of post-secondary education.

4 Prevention of Family and Sexual Violence

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Planning and Delivery

Management and delivery of programs and resources that help prevent family violence, sexual violence and abuse, and promote healthy relationships in Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Prevention of Family and Sexual Abuse

Provides grant funding to community-based organizations to prevent family violence, sexual violence and abuse, and promote healthy relationships in Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Women's Shelters

Provides safe accommodation for women and children in crisis due to family violence, and helps connect them with the resources they need to rebuild their lives.

5 Indigenous Partnerships

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Policy and Partnerships

Provides strategic advice and support for innovative policy development and implementation as well as leads partnership and agreement discussions with Indigenous stakeholders.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Indigenous Connections

Strengthens relationships between the Ministry and Indigenous and Community Stakeholders.

Children and Family Services 74

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 768 | 768 | **857** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 786 | 786 | **889** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 4825 | 4825 | **5462** |
|  Sub-total | 6379 | 6379 | **7208** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Child Intervention |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Planning and Supports | 11712 | 11712 | **12999** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Child Intervention Delivery | 621561 | 618561 | **651606** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Supports for Permanency | 69734 | 69734 | **71310** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Kinship and Foster Care Support | 255012 | 255012 | **268948** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;958019 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;955019 | **1004863** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Early Intervention Services for Children and Youth |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Early Intervention and Early Childhood Development | 81052 | 81052 | **81911** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Youth in Transition | 81002 | 81002 | **85789** |
|  Sub-total | 162054 | 162054 | **167700** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Prevention of Family and Sexual Violence |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Planning and Delivery | 2578 | 2578 | **2739** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Prevention of Family and Sexual Abuse | 25035 | 28145 | **28685** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Women's Shelters | 60609 | 64974 | **61737** |
|  Sub-total | 88222 | 95697 | **93161** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Indigenous Partnerships |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Policy and Partnerships | 7848 | 7848 | **7806** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Indigenous Connections | 2681 | 2681 | **3703** |
|  Sub-total | 10529 | 10529 | **11509** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Prevention of Family and Sexual Violence |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Women's Shelters |  |  | **500** |
|  Total | 1225203 | 1229678 | **1284941** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Child Intervention |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Child Intervention Delivery | 1310 | 6806 | **2109** |
|  Total | 1310 | 6806 | **2109** |

---

75 Children and Family Services

------

CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 45 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 52 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 322 |  |
|  Sub-total |  | 419 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Child Intervention |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Planning and Supports |  | 649 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Child Intervention Delivery |  | 16775 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Supports for Permanency |  | 240 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Kinship and Foster Care Support |  | 1564 |  |
|  Sub-total |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;19228 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Early Intervention Services for Children and Youth |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Early Intervention and Early Childhood Development |  | 130 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Youth in Transition |  | 1388 |  |
|  Sub-total |  | 1518 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Prevention of Family and Sexual Violence |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Planning and Delivery |  | 166 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Indigenous Partnerships |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Policy and Partnerships |  | 357 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Indigenous Connections |  | 137 |  |
|  Sub-total |  | 494 |  |
|  Total |  | 21825 |  |

---

Children and Family Services 76

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Child and Family Benefit | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;375000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;375000 | **405000** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | 72 | 72 | **72** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | 1500 | 1500 | **1500** |
|  Total | 376572 | 376572 | **406572** |

---

77 Children and Family Services

------

RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | <br> **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **7208** |  |  | **7208** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | **1004863** | 1572 | (2360) | **1004075** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Early Intervention Services for Children and Youth | **167700** |  | (4310) | **163390** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prevention of Family and Sexual Violence | **93661** |  |  | **93661** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Partnerships | **11509** |  |  | **11509** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Child and Family Benefit | **-** | 405000 | - | **405000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1284941** | 406572 | (6670) | **1684843** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | **2109** |  |  | **2109** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **1284441** | 406500 | (6670) | **1684271** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **500** |  |  | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 72 | - | **72** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1284941** | 406572 | (6670) | **1684843** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **2109** |  |  | **2109** |

---

Children and Family Services 78

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Services to First Nations Reserves | 51078 | 51078 | **51078** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Federal Transfers | 35330 | 42805 | **42613** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 7699 | 7699 | **7699** |
|  Consolidated Total | 94107 | 101582 | **101390** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 6379 | 6798 | **7208** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | 959591 | 975819 | **1006435** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Early Intervention Services for Children and Youth | 162054 | 163572 | **167700** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prevention of Family and Sexual Violence | 88222 | 95863 | **93661** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Partnerships | 10529 | 11023 | **11509** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Child and Family Benefit | 375000 | 375000 | **405000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1601775 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1628075 | **1691513** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (6670) | (6670) | **(6670)** |
|  Consolidated Total | 1595105 | 1621405 | **1684843** |
|  Net Operating Result | (1500998) | (1519823) | **(1583453)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | 1310 | 6806 | **2109** |
|  Consolidated Total | 1310 | 6806 | **2109** |
|  AMORTIZATION | (72) | (72) | **(72)** |
|  Change in Capital Assets Total | 1238 | 6734 | **2037** |

---

79 Children and Family Services

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![LOGO](g96450dsp33.jpg)

**Education and Childcare** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7942396 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7964453 | **8507572** |
|  CAPITAL INVESTMENT | 5565 | 20427 | **15565** |
|  FINANCIAL TRANSACTIONS | 17285 | 17285 | **18421** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Financial administration and operations, policy and legislation development, contracts management, and project management.

2 Education System Support

Facilitates Early Childhood Services to Grade 12 budgeting and grant management, capital planning, curriculum development, accredited teacher certifications, international education, and student assessment.

3 Operating Support for School Jurisdictions

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Base Funding

Funding for the delivery of basic instructional programming for Early Childhood Services to Grade 12 education programs and curriculum implementation.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Learning Support Funding

Funding to support the unique and diverse learning needs and well being of children and students.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Operations and Maintenance

Funding for operations and routine maintenance of school facilities.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Transportation

Funding for student transportation services.

&nbsp;&nbsp;&nbsp;&nbsp;3.5 Governance and Administration

Funding for governance and system administration expenditures.

&nbsp;&nbsp;&nbsp;&nbsp;3.6 Labour Disruption Payments

Funding support and services during labour disruption.

4 Accredited Independent Schools and Early Childhood Service Operators

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Accredited Independent Schools Support

Funding to accredited independent schools and designated special education for children in Early Childhood Services to Grade 12.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Accredited Independent Early Childhood Service Operators Support

Funding to accredited independent early childhood service operators.

5 School Facilities

&nbsp;&nbsp;&nbsp;&nbsp;5.1 School Facilities Infrastructure

Funding to modernize existing schools or infrastructure maintenance and renewal projects.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Alberta Schools Alternative Procurement

Debt servicing costs for P3 schools built under Alberta Schools Alternative Procurement.

6 Child Care

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Child Care Affordability and Access

Provides subsidies to low-income families, support for children with unique needs and oversight of program licensing, inspection, and staff certification.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Child Care Quality and Worker Supports

Issues early childhood educator certification and provides funding for professional development and tiered wage top-ups contingent upon qualifications and education of individuals working in licensed child care programs.

Education and Childcare 82

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 793 | 969 | **1042** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 685 | 798 | **1007** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 5248 | 5548 | **6060** |
|  Sub-total | 6726 | 7315 | **8109** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Education System Support | 95426 | 100939 | **109713** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Operating Support for School Jurisdictions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Base Funding | 2121608 | 1820808 | **2199363** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Learning Support Funding | 1605816 | 1749916 | **1836396** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Operations and Maintenance | 723364 | 763364 | **760664** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Transportation | 486531 | 452731 | **458031** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Governance and Administration | 284800 | 299800 | **303900** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.6 Labour Disruption Payments |  | 204000 | **-** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5222119 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5290619 | **5558354** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Accredited Independent Schools and Early Childhood Service Operators |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Accredited Independent Schools Support | 294861 | 294861 | **320427** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Accredited Independent Early Childhood Service Operators Support | 166246 | 166246 | **175880** |
|  Sub-total | 461107 | 461107 | **496307** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 School Facilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 School Facilities Infrastructure | 3000 | 3000 | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Child Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Child Care Affordability and Access | 1632980 | 1520074 | **1773498** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Child Care Quality and Worker Supports | 323611 | 359611 | **343611** |
|  Sub-total | 1956591 | 1879685 | **2117109** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Accredited Independent Schools and Early Childhood Service Operators |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Accredited Independent Schools Support |  | 500 | **34500** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 School Facilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 School Facilities Infrastructure | 11477 | 10366 | **5804** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Child Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Child Care Affordability and Access | 8000 | 32495 | **-** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 School Facilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 School Facilities Infrastructure | 145037 | 134864 | **144899** |

---

83 Education and Childcare

------

EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  CAPITAL PAYMENTS TO RELATED PARTIES...continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Child Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Child Care Affordability and Access |  | 10650 | **-** |
|  DEBT SERVICING |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 School Facilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Alberta Schools Alternative Procurement | 32913 | 32913 | **31777** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7942396 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7964453 | **8507572** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Education System Support | 565 | 757 | **565** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Operating Support for School Jurisdictions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.6 Labour Disruption Payments |  | 1000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Child Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Child Care Affordability and Access | 5000 | 18670 | **15000** |
|  Total | 5565 | 20427 | **15565** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  DEBT REPAYMENT FOR PUBLIC PRIVATE PARTNERSHIPS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 School Facilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Alberta Schools Alternative Procurement | 17285 | 17285 | **18421** |
|  Total | 17285 | 17285 | **18421** |

---

Education and Childcare 84

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27**<br> **Estimate** |
| 1 | French Language Program | **21000** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding received from the federal government to support French minority language and second language education programs. Program 3.2 |  |
| 2 | Education Services | **5225** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue generated from license agreements and administration fees for education services. This includes diploma exam re-writes, educational print services, high school transcriptions, teacher certifications and license agreements for achievement tests and diploma exams. Program 2 |  |
|  Total |  | **26225** |

---

85 Education and Childcare

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | <br> Comparable | <br> Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Teachers' Pension Plan (post-1992) - payments | 372941 | 372941 | **392941** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | 4500 | 4500 | **4500** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education System Support | 766 | 653 | **765** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Care | 1000 | 14405 | **14961** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | - | 68261 | **115520** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;379207 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;460760 | **528687** |

---

Education and Childcare 86

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **8109** |  |  |  | **8109** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Instruction - ECS to Grade 12 | **4035759** | 392941 | 11581890 | (7618695) | **8391895** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operations and Maintenance | **760664** |  | 839436 | (756649) | **843451** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student Transportation | **458031** |  | 504280 | (457286) | **505025** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accredited Independent Schools and Early Childhood | **530807** |  |  |  | **530807** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Operators |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | **151703** | 120020 | 520074 | (265919) | **525878** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Governance and System Administration | **303900** |  | 301860 | (301860) | **303900** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Support Services | **109713** | 765 | 96200 | (4900) | **201778** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Care | **2117109** | 14961 |  | (7030) | **2125040** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | **31777** | - | 17216 | (8624) | **40369** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **8507572** | 528687 | 13860956 | (9420963) | **13476252** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | **-** |  | 1579857 |  | **1579857** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Support Services | **565** |  |  |  | **565** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Care | **15000** | - | - | - | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **15565** | - | 1579857 | - | **1595422** |
|  RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **8290592** | 512961 | 13329166 | (9267440) | **12865279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **40304** |  |  |  | **40304** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **144899** |  |  | (144899) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 15726 | 514574 |  | **530300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - general | **-** |  | 17216 | (8624) | **8592** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - Capital Plan | **31777** | - | - | - | **31777** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **8507572** | 528687 | 13860956 | (9420963) | **13476252** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **15565** |  | 1579857 |  | **1595422** |

---

87 Education and Childcare

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education Property Tax | 3124000 | 3124000 | **3591700** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Early Learning Child Care Agreements | 1146598 | 1197307 | **1170088** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 148787 | 123555 | **122511** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Federal Transfers | 100 | 25400 | **17550** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 237225 | 243494 | **249727** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 49719 | 48787 | **49756** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Internal Government Transfers | 322088 | 322088 | **322088** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fundraising, Gifts and Donations | 87074 | 82635 | **82635** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 207617 | 186908 | **191362** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 5323208 | 5354174 | **5797417** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (322088) | (322088) | **(322088)** |
|  Consolidated Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5001120 | 5032086 | **5475329** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 6726 | 7315 | **8109** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Instruction - ECS to Grade 12 | 7664229 | 7505329 | **8392040** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operations and Maintenance | 806151 | 846151 | **843451** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student Transportation | 533525 | 499725 | **505025** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accredited Independent Schools and Early Childhood Service Operators | 461107 | 461607 | **530807** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | 522602 | 593299 | **641398** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Governance and System Administration | 284800 | 299800 | **303900** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Support Services | 119492 | 202892 | **201778** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Disruption Payments |  | 204000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Care | 1961791 | 1922785 | **2128270** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | 56629 | 56629 | **48993** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 12417052 | 12599532 | **13603771** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (18499) | (86760) | **(127519)** |
|  Consolidated Total | 12398553 | 12512772 | **13476252** |
|  Net Operating Result | (7397433) | (7480686) | **(8000923)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | 1030858 | 1081286 | **1579857** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Support Services | 565 | 757 | **565** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Disruption Payments |  | 1000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Care | 5000 | 18670 | **15000** |
|  Consolidated Total | 1036423 | 1101713 | **1595422** |
|  AMORTIZATION | (505391) | (522230) | **(530300)** |
|  Change in Capital Assets Total | 531032 | 579483 | **1065122** |

---

Education and Childcare 88

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![LOGO](g96450dsp33.jpg)

**Energy and Minerals** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;683390 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;580837 | **462682** |
|  CAPITAL INVESTMENT | 500 | 1785 | **6000** |
|  FINANCIAL TRANSACTIONS |  | 95000 | **-** |
|  CONTINGENCY | - | 14387 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides strategic, financial, and legislative advice and services to support ministry objectives and requirements.

2 Resource Development and Management

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Energy Operations

Conducts the assessment, calculation, collection and audit of non-renewable resource revenues, freehold mineral taxes, and bonuses, sales, rentals and fees related to crown mineral rights.

Conducts the research, design, and development of energy policy to strategically support government initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Energy Policy

Conducts the research, design, and development of energy policy to strategically support government initiatives.

3 Cost of Selling Oil

Costs incurred by the Alberta Petroleum Marketing Commission (APMC) in selling crude oil on behalf of the department.

4 Economic Recovery Support

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Mineral Strategy

Costs associated with government's Mineral Strategy and Action Plan.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Alberta Petrochemicals Incentive Program

Provides grants to companies to attract investment in new or expanded market-driven petrochemical facilities.

Energy and Minerals 90

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 1050 | 1050 | **1063** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 1080 | 1080 | **1095** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 3363 | 3363 | **5263** |
|  Sub-total | 5493 | 5493 | **7421** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Resource Development and Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Energy Operations | 21828 | 21828 | **23428** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Energy Policy | 56618 | 56618 | **74569** |
|  Sub-total | 78446 | 78446 | **97997** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Cost of Selling Oil | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;406415 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;307362 | **333138** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Economic Recovery Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Mineral Strategy | 12200 | 12200 | **7200** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Resource Development and Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Energy Policy |  |  | **10000** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Economic Recovery Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Alberta Petrochemicals Incentive Program | 180836 | 177336 | **6926** |
|  Total | 683390 | 580837 | **462682** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 500 | 777 | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Resource Development and Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Energy Operations |  | 1008 | **5500** |
|  Total | 500 | 1785 | **6000** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  LEGAL LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Resource Development and Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Energy Policy |  | 95000 | **-** |
|  Total | - | 95000 | **-** |

---

91 Energy and Minerals

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CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1000 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Resource Development and Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Energy Operations |  | 700 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Energy Policy |  | 12687 |  |
|  Sub-total |  | 13387 |  |
|  Total |  | 14387 |  |

---

Energy and Minerals 92

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carbon Capture and Storage | 689 | 689 | **689** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Grants |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carbon Capture and Storage | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;36443 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28118 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 500 | 500 | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Resource Development and Management | 40 | 40 | **40** |
|  Total | 37672 | 29347 | **1229** |

---

93 Energy and Minerals

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **7421** | 500 |  |  | **7921** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Resource Development and Management | **107997** | 40 |  |  | **108037** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost of Selling Oil | **333138** |  |  |  | **333138** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carbon Capture and Storage | **-** | 689 |  |  | **689** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy Regulation | **-** |  | 282586 |  | **282586** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Orphan Well Abandonment | **-** |  | 155062 |  | **155062** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Recovery Support | **14126** | - | - | (7200) | **6926** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **462682** | 1229 | 437648 | (7200) | **894359** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **500** |  |  |  | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Resource Development and Management | **5500** |  |  |  | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy Regulation | **-** | - | 14500 | - | **14500** |
|  Total | **6000** | - | 14500 | - | **20500** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **445756** | 729 | 425648 | (7200) | **864933** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **16926** |  |  |  | **16926** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 500 | 12000 | - | **12500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **462682** | 1229 | 437648 | (7200) | **894359** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **6000** |  | 14500 |  | **20500** |

---

Energy and Minerals 94

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Freehold Mineral Rights Tax | 100356 | 100026 | **112299** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Natural Gas and By-Products Royalty | 1228200 | 729780 | **942155** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Crude Oil Royalty | 2509523 | 2317497 | **2120474** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bitumen Royalty | 12830420 | 12668790 | **9688142** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonuses and Sales of Crown Leases | 361127 | 405898 | **331311** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy Regulation Industry Levies and Licences | 250000 | 251248 | **262916** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Orphan Well Abandonment Levy and Fees | 144950 | 144950 | **155062** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 5899 | 5899 | **5021** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 1700 | 141409 | **1825** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licences | 1729 | 3041 | **2089** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Income Alberta Petroleum Marketing Commission | (673826) | (604260) | **(313414)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rentals and Fees / Coal Royalty | 138036 | 163432 | **130842** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16898114 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16327710 | **13438722** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (1125) | (1125) | **(1250)** |
|  Consolidated Total | 16896989 | 16326585 | **13437472** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5993 | 6993 | **7921** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Resource Development and Management | 76986 | 90373 | **108037** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost of Selling Oil | 406415 | 307362 | **333138** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carbon Capture and Storage | 37132 | 28807 | **689** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy Regulation | 269723 | 271923 | **282586** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Orphan Well Abandonment | 144950 | 144950 | **155062** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Recovery Support | 180836 | 177336 | **6926** |
|  Consolidated Total | 1122035 | 1027744 | **894359** |
|  Net Operating Result | 15774954 | 15298841 | **12543113** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 500 | 777 | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Resource Development and Management |  | 1008 | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy Regulation | 14500 | 14500 | **14500** |
|  Consolidated Total | 15000 | 16285 | **20500** |
|  AMORTIZATION | (12500) | (12500) | **(12500)** |
|  Change in Capital Assets Total | 2500 | 3785 | **8000** |

---

95 Energy and Minerals

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![LOGO](g96450dsp302.jpg)

**Environment and Protected Areas** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;533613 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;492985 | **452768** |
|  CAPITAL INVESTMENT | 23429 | 17948 | **16694** |
|  FINANCIAL TRANSACTIONS | 808 | 808 | **1147** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides finance, accommodation, business planning and annual reporting.

---

| | |
|:---|:---|
| 2 | Air  |

---

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Air Policy

Develops policies and programs that are aligned with provincial air quality outcomes and that are integrated with social and economic considerations.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Air Partners and Stewardship

Works with local airshed partnerships through education program development and implementation, providing standards and technical oversight for air quality monitoring and ensures the efficient use of resources.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Air Quality Management

Works to promote and achieve Alberta's clean air agenda by regulating air emissions from approved facilities and monitoring air quality for emissions of concern to Albertans.

---

| | |
|:---|:---|
| 3 | Land  |

---

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Land Policy

Develops, coordinates, and evaluates polices related to land conservation, reclamation and remediation, waste and recycling management, and public lands management.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Land Management

Develops and supports implementation of policy, regional and sub-regional land use plans, conserves and supports management of crown land through the integration of diverse interests.

---

| | |
|:---|:---|
| 4 | Water  |

---

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Water Policy

Develops policies and programs supporting the key strategies and associated outcomes for provincial water management, including safe drinking water, reliable water supplies and healthy aquatic ecosystems.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Water Partners and Stewardship

Supports outreach with Albertans to enhance water stewardship, including working with established partners.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Water Management

Responsible for supporting and promoting the conservation and sustainable management of water resources, through the wise use and allocation of water under the *Water Act* in Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Flood Adaptation

Provides services related to flood and drought mitigation and adaptation by working closely with municipalities, First Nations, stakeholders and Government to improve the province's flood and drought resilience.

5 Fish and Wildlife

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Fish and Wildlife Policy

Supports the government's conservation, management and wise use of fisheries and wildlife resources through policy development and management.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Fisheries Management

Responsible for the conservation, management, status, allocation and use of fish stocks for recreational, commercial and domestic purposes.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Wildlife Management

Develops and implements programs to manage populations, ensure habitats are maintained, recovering species at risk and ensure that emergent wildlife disease threats are identified and response strategies developed.

Environment and Protected Areas 98

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DESCRIPTION OF SUPPLY VOTE PROGRAM … continued

6 Integrated Planning

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Resource Management

Supports the department's approvals and compliance assurance programs, as well as the delivery of the Alberta's integrated resource management system. Includes regional and sub-regional plans.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Regional Cumulative Effects Management

Implements the Land-use Framework and coordinates with the Land Use Secretariat to address the impacts of development on land, air, water and biodiversity at regional and sub-regional levels.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 Environmental Emergency Response

The Alberta Support and Emergency Response Team (ASERT) maintains a provincial program in environmental emergency management that includes preparing and responding to environmental emergencies across the province.

7 Land Use Secretariat

Provides the leadership, support and expertise to government ministries on implementing the Land-use Framework by integrating, coordinating, and supporting land-use planning in the province.

8 Science and Monitoring

&nbsp;&nbsp;&nbsp;&nbsp;8.1 Environmental Science, Monitoring, Evaluation and Reporting

Provides provincial ambient environmental monitoring, evaluation and reporting based on sound science and evidence to inform policy and regulatory decision-making and supports reporting led by the Chief Scientist.

&nbsp;&nbsp;&nbsp;&nbsp;8.2 Oil Sands Monitoring

A joint commitment between the federal government and Alberta to implement scientifically, comprehensive, integrated and transparent environmental monitoring of oil sands development activities.

9 Emissions Management

&nbsp;&nbsp;&nbsp;&nbsp;9.1 Regulatory and Operations

Implements the Technology Innovation and Emissions Reduction regulatory system, the Specified Gas Reporting Regulation, and Renewable Fuel Standard Regulation.

&nbsp;&nbsp;&nbsp;&nbsp;9.2 Technology Innovation and Emissions Reduction

Funds investments in technology and innovation to support emissions reductions and climate resilience in Alberta.

10 Quasi-Judicial Bodies

&nbsp;&nbsp;&nbsp;&nbsp;10.1 Natural Resources Conservation Board

Conducts independent public reviews of major, non-energy natural resource projects and regulates Alberta's confined feeding operations for livestock.

&nbsp;&nbsp;&nbsp;&nbsp;10.2 Environmental and Public Lands Appeal Board

Provides fair, impartial and efficient resolution of appeals under various acts and regulations of certain decisions made by Environment and Protected Areas and Forestry and Parks.

99 Environment and Protected Areas

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 1018 | 1088 | **1151** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 694 | 1047 | **1109** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 18986 | 19415 | **19890** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20698 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21550 | **22150** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Air |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Air Policy | 5865 | 5772 | **5656** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Air Partners and Stewardship | 3344 | 3344 | **2944** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Air Quality Management | 1239 | 1321 | **1451** |
|  Sub-total | 10448 | 10437 | **10051** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Land |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Land Policy | 4051 | 4589 | **4871** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Land Management | 10727 | 11384 | **11169** |
|  Sub-total | 14778 | 15973 | **16040** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Water |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Water Policy | 5509 | 5509 | **4786** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Water Partners and Stewardship | 7086 | 7086 | **6501** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Water Management | 33730 | 30922 | **36314** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Flood Adaptation | 10872 | 10872 | **10701** |
|  Sub-total | 57197 | 54389 | **58302** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Fish and Wildlife |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Fish and Wildlife Policy | 10619 | 10619 | **9208** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Fisheries Management | 8852 | 9647 | **9114** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Wildlife Management | 51677 | 52118 | **36988** |
|  Sub-total | 71148 | 72384 | **55310** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Integrated Planning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Resource Management | 16570 | 17782 | **17934** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Regional Cumulative Effects Management | 12143 | 12895 | **14023** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Environmental Emergency Response | 4482 | 4512 | **4655** |
|  Sub-total | 33195 | 35189 | **36612** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Land Use Secretariat | 6911 | 6911 | **6634** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Science and Monitoring |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Environmental Science, Monitoring, Evaluation and Reporting | 18031 | 19674 | **18603** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Oil Sands Monitoring | 54392 | 54392 | **54392** |
|  Sub-total | 72423 | 74066 | **72995** |

---

Environment and Protected Areas 100

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EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Emissions Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.1 Regulatory and Operations | 10541 | 10541 | **10541** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.2 Technology Innovation and Emissions Reduction | 181620 | 133064 | **109005** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;192161 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;143605 | **119546** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Quasi-Judicial Bodies |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;10.1 Natural Resources Conservation Board | 6104 | 6104 | **5526** |
| &nbsp;&nbsp;&nbsp;&nbsp;10.2 Environmental and Public Lands Appeal Board | 1950 | 1950 | **1952** |
|  Sub-total | 8054 | 8054 | **7478** |
|  CAPITAL GRANTS | CAPITAL GRANTS | CAPITAL GRANTS | CAPITAL GRANTS |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Water |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Water Management | 500 | 1448 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Flood Adaptation | 28500 | 30079 | **27550** |
|  Sub-total | 29000 | 31527 | **27550** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Fish and Wildlife |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Fisheries Management |  | 1300 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Integrated Planning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Resource Management |  |  | **10000** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Regional Cumulative Effects Management | 17600 | 17600 | **10100** |
|  Sub-total | 17600 | 17600 | **20100** |
|  Total | 533613 | 492985 | **452768** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 1259 | 1641 | **425** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Land |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Land Management | 5602 | 5602 | **5602** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Water |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Water Partners and Stewardship | 242 | 242 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Water Management | 5200 | 2170 | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Flood Adaptation | 2702 | 380 | **-** |
|  Sub-total | 8144 | 2792 | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Fish and Wildlife |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Fisheries Management | 2505 | 1655 | **158** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Wildlife Management | 299 | 299 | **299** |
|  Sub-total | 2804 | 1954 | **457** |

---

101 Environment and Protected Areas

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CAPITAL INVESTMENT VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Integrated Planning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Regional Cumulative Effects Management | 215 | 554 | **135** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Environmental Emergency Response | 22 | 22 | **-** |
|  Sub-total | 237 | 576 | **135** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Science and Monitoring |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Environmental Science, Monitoring, Evaluation and Reporting | 5383 | 5383 | **4575** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23429 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17948 | **16694** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  ASSET RETIREMENT OBLIGATIONS AND ENVIRONMENTAL LIABILITIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Water |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Water Management | 100 | 100 | **100** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Integrated Planning |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Resource Management | 708 | 708 | **1047** |
|  Total | 808 | 808 | **1147** |

---

Environment and Protected Areas 102

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | <br> **2026-27**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Estimate** |
| 1 | Remediation Certificates | **25** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fees are collected to offset the costs of conducting site audits under the program. Program 3.2 |  |
| 2 | Bow Habitat Station | **415** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Admission fees collected for an aquatic ecosystem visitor centre focusing on public education and outreach offset the cost of operating the centre. Program 4.2 |  |
|  Total | Total | **440** |

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103 Environment and Protected Areas

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land | 5000 | 16600 | **29600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quasi-Judicial Bodies | 25000 | 43200 | **25000** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | 3638 | 3638 | **3791** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vacation Liability and Doubtful Accounts | 1227 | 1227 | **1227** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34865 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;64665 | **59618** |

---

Environment and Protected Areas 104

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **22150** | 1301 |  | (2830) | **20621** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Air | **10051** | 10 |  |  | **10061** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land | **16040** | 29600 | 10000 | (34600) | **21040** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water | **85852** | 94 |  | (1250) | **84696** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fish and Wildlife | **55310** | 661 |  |  | **55971** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Integrated Planning | **56712** | 246 |  |  | **56958** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land Use Secretariat | **6634** |  |  |  | **6634** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Science and Monitoring | **72995** | 2706 |  | (995) | **74706** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Emissions Management | **119546** |  | 166000 | (164950) | **120596** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quasi-Judicial Bodies | **7478** | 25000 | 5552 | (5525) | **32505** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **452768** | 59618 | 181552 | (210150) | **483788** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **425** |  |  |  | **425** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land | **5602** |  |  |  | **5602** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water | **5500** |  |  |  | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fish and Wildlife | **457** |  |  |  | **457** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Integrated Planning | **135** |  |  |  | **135** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Science and Monitoring | **4575** |  |  |  | **4575** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quasi-Judicial Bodies | **-** | - | 17 | - | **17** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **16694** | - | 17 | - | **16711** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **405118** | 55827 | 171522 | (205150) | **427317** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **47650** |  | 5000 |  | **52650** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **-** |  | 5000 | (5000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 3791 | 30 | - | **3821** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **452768** | 59618 | 181552 | (210150) | **483788** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **16694** |  | 17 |  | **16711** |

---

105 Environment and Protected Areas

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 32474 | 34053 | **16234** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 12690 | 24690 | **9540** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 8856 | 4841 | **8982** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Innovation and Emissions Reduction Fund | 397000 | 279776 | **157000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 58488 | 71036 | **86758** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;509508 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;414396 | **278514** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (2830) | (2830) | **(2830)** |
|  Consolidated Total | 506678 | 411566 | **275684** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 21953 | 22805 | **23451** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Air | 10458 | 10447 | **10061** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land | 19778 | 40773 | **21040** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water | 86291 | 86010 | **85946** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fish and Wildlife | 71809 | 74345 | **55971** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Integrated Planning | 51041 | 53035 | **56958** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land Use Secretariat | 6911 | 6911 | **6634** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Science and Monitoring | 75022 | 76665 | **75701** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Emissions Management | 193211 | 144655 | **120596** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quasi-Judicial Bodies | 33081 | 51281 | **32505** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 569555 | 566927 | **488863** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (4950) | (21450) | **(5075)** |
|  Consolidated Total | 564605 | 545477 | **483788** |
|  Net Operating Result | (57927) | (133911) | **(208104)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 1259 | 1641 | **425** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land | 5602 | 5602 | **5602** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water | 8144 | 2792 | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fish and Wildlife | 2804 | 1954 | **457** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Integrated Planning | 237 | 576 | **135** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Science and Monitoring | 5383 | 5383 | **4575** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Quasi-Judicial Bodies | 17 | 17 | **17** |
|  Consolidated Total | 23446 | 17965 | **16711** |
|  AMORTIZATION | (3668) | (3668) | **(3821)** |
|  Change in Capital Assets Total | 19778 | 14297 | **12890** |

---

Environment and Protected Areas 106

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![LOGO](g96450dsp300.jpg)

**Executive Council** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;95730 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;95730 | **103735** |
|  CAPITAL INVESTMENT | 50 | 50 | **50** |
|  CONTINGENCY | - | 4199 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Office of the Premier / Executive Council

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Office of the Premier / Executive Council

Includes the Office of the Premier, Office of the Deputy Minister of Executive Council, Policy Coordination Office, Cabinet Coordination Office, and Corporate Service division (including the Protocol Office).

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Office of the Lieutenant Governor

Provides administrative and functional support to the Lieutenant Governor.

2 Intergovernmental and International Relations

Coordinates Alberta's leadership and participation within the Canadian federation and coordinates, develops and delivers Alberta's international relations efforts and trade promotion activities, including missions by the Premier.

3 Communications and Public Engagement

Provides full-service communications, engagement, and marketing support for all Government of Alberta departments.

Executive Council 108

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Office of the Premier / Executive Council | 33377 | 27877 | **27484** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Office of the Lieutenant Governor | 659 | 659 | **720** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34036 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28536 | **28204** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Intergovernmental and International Relations | 23595 | 22095 | **24910** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Communications and Public Engagement | 38099 | 45099 | **50621** |
|  Total | 95730 | 95730 | **103735** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Office of the Premier / Executive Council | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Communications and Public Engagement | 25 | 25 | **25** |
|  Total | 50 | 50 | **50** |
|  CONTINGENCY VOTE BY PROGRAM |  |  |  |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Office of the Premier / Executive Council |  | 989 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Office of the Lieutenant Governor |  | 35 | **-** |
|  Sub-total |  | 1024 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Intergovernmental and International Relations |  | 691 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Communications and Public Engagement | - | 2484 | **-** |
|  Total | - | 4199 | **-** |

---

109 Executive Council

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Premier / Executive Council | **28204** |  |  | **28204** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intergovernmental and International Relations | **24910** |  |  | **24910** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Communications and Public Engagement | **50621** |  |  | **50621** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **103735** |  |  | **103735** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Premier / Executive Council | **25** |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Communications and Public Engagement | **25** |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **50** |  |  | **50** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **103735** |  |  | **103735** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **50** |  |  | **50** |

---

Executive Council 110

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 8 | 8 | **8** |
|  Consolidated Total | 8 | 8 | **8** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Premier / Executive Council | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34036 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;29560 | **28204** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intergovernmental and International Relations | 23595 | 22786 | **24910** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Communications and Public Engagement | 38099 | 47583 | **50621** |
|  Consolidated Total | 95730 | 99929 | **103735** |
|  Net Operating Result | (95722) | (99921) | **(103727)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Premier / Executive Council | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Communications and Public Engagement | 25 | 25 | **25** |
|  Change in Capital Assets Total | 50 | 50 | **50** |

---

111 Executive Council

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![LOGO](g96450dsp300.jpg)

**Forestry and Parks** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | 369996 | 375157 | **382209** |
|  CAPITAL INVESTMENT | 128316 | 119522 | **146546** |
|  FINANCIAL TRANSACTIONS | 14110 | 121310 | **1310** |
|  CONTINGENCY | - | 767622 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides finance, accommodation, business planning and annual reporting.

---

| | |
|:---|:---|
| 2 | Forests  |

---

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Wildfire Management

Provides wildfire operations in the Forest Protection Area to reduce risks to human life, communities, and other values through wildfire preparedness plans, mitigation and prevention, and early wildfire detection.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Forest Stewardship and Trade

Provides policy and regulates compliance to support a competitive forest industry and enhance environmental and social forest values. Responsible for operations, planning, reforestation, and pine beetle control.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Wildfire Presuppression and Response

Provides preparation for wildfires and response to wildfires to protect Albertans, communities, the province's forest resources, and other values at risk from wildfires.

---

| | |
|:---|:---|
| 3 | Parks  |

---

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Parks Delivery

Provides parks program operations, parks conservation, and parks public safety and security.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Parks Planning and Business Supports

Provides parks visitor experience, strategic planning and capital development.

---

| | |
|:---|:---|
| 4 | Lands  |

---

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Public Land Operations

Delivers programs for the regulatory assurance system on crown lands, recreation, and land management across the province, including authorizations/approvals, inspections and enforcement on Parks and Public Lands.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Rangeland Operations

Delivers programs for crown land rangelands including regulatory assurance (approvals, inspections and compliance), range stewardship programs, knowledge, training and science, business information systems.

5 Hunting and Angling

Provides angling and hunting opportunities through effective fish and wildlife management.

Forestry and Parks 114

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 907 | 907 | **938** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 801 | 801 | **820** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 4524 | 4524 | **4953** |
|  Sub-total | 6232 | 6232 | **6711** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Forests |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Wildfire Management | 161484 | 159730 | **169244** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Forest Stewardship and Trade | 42321 | 42321 | **37765** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;203805 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;202051 | **207009** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Parks |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Parks Delivery | 85941 | 90932 | **94309** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Parks Planning and Business Supports | 9333 | 9333 | **10062** |
|  Sub-total | 95274 | 100265 | **104371** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Lands |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Public Land Operations | 39743 | 39763 | **41358** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Rangeland Operations | 8335 | 9635 | **9453** |
|  Sub-total | 48078 | 49398 | **50811** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Hunting and Angling | 16107 | 16711 | **12807** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Lands |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Public Land Operations | 500 | 500 | **500** |
|  Total | 369996 | 375157 | **382209** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Forests |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Wildfire Management | 23052 | 23627 | **24797** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Parks |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Parks Planning and Business Supports | 70834 | 59658 | **83071** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Lands |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Public Land Operations | 12628 | 30990 | **16078** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Hunting and Angling | 21802 | 5247 | **22600** |
|  Total | 128316 | 119522 | **146546** |

---

115 Forestry and Parks

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FINANCIAL TRANSACTIONS VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  LOANS AND ADVANCES | LOANS AND ADVANCES | LOANS AND ADVANCES | LOANS AND ADVANCES |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Forests |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Wildfire Management | 12800 | 120000 | **-** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Forests |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Wildfire Management | 1310 | 1310 | **1310** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14110 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;121310 | **1310** |
|  CONTINGENCY VOTE BY PROGRAM |  |  |  |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 12 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 5 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 264 | **-** |
|  Sub-total |  | 281 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Forests |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Wildfire Management |  | 4507 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Forest Stewardship and Trade |  | 814 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Wildfire Presuppression and Response |  | 756250 | **-** |
|  Sub-total |  | 761571 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Parks |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Parks Delivery |  | 2495 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Parks Planning and Business Supports |  | 393 | **-** |
|  Sub-total |  | 2888 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Lands |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Public Land Operations |  | 1950 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Rangeland Operations |  | 133 | **-** |
|  Sub-total |  | 2083 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Hunting and Angling |  | 174 | **-** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Lands |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Public Land Operations | - | 625 | **-** |
|  Total | - | 767622 | **-** |

---

Forestry and Parks 116

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27**<br> **Estimate** |
| 1 | Parks Operations | **52986** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks collects various fees and other revenues through the *Parks Act* that are used to partially offset the cost of providing services. Program 3 |  |
| 2 | Hunting and Angling | **5806** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Recreational fishing and hunting licences revenue collected is used to fund the costs related to the delivery and management of those licences, and the Report a Poacher program. Program 5 |  |
| 3 | Parks Infrastructure | **4200** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks collects a levy and various other fees and revenues for facility redevelopment within fees charged for use of campgrounds and park facilities through the *Parks Act* , as well as other sources. Program 3 |  |
| 4 | Public Land Camping Fees | **1500** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue collected from year-round random camp on public lands will be used towards enforcement, education, trail maintenance, stewardship and community response. Program 4.1 |  |
| 5 | Provincial Mapping Data | **1250** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue for maintenance activities for this initiative are from filing fees for cadastral and disposition mapping collected at the time of registration. Program 4.1 |  |
| Total |  | **65742** |

---

117 Forestry and Parks

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | 16237 | 16237 | **13237** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks | 21138 | 21138 | **24138** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lands | 1698 | 1698 | **1698** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hunting and Angling | 789 | 789 | **789** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | 1310 | 1310 | **1310** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;41172 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;41172 | **41172** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lands | - | 1728 | **-** |
|  Total | - | 1728 | **-** |

---

Forestry and Parks 118

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br> Amounts<br> Not Voted | Consolidation<br> Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **6711** |  |  | **6711** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | **207009** | 14547 | (1817) | **219739** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks | **104371** | 24138 | (352) | **128157** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lands | **51311** | 1698 |  | **53009** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hunting and Angling | **12807** | 789 | - | **13596** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **382209** | 41172 | (2169) | **421212** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | **24797** |  |  | **24797** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks | **83071** |  |  | **83071** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lands | **16078** |  |  | **16078** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hunting and Angling | **22600** | - | - | **22600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **146546** |  |  | **146546** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | **1310** | - | - | **1310** |
| RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **381709** |  | (2169) | **379540** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **500** |  |  | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 39862 |  | **39862** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 1310 | - | **1310** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **382209** | 41172 | (2169) | **421212** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **146546** |  |  | **146546** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **1310** | - | - | **1310** |

---

119 Forestry and Parks

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 20539 | 21816 | **20756** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 235494 | 237157 | **281832** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 13617 | 31865 | **13618** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 269650 | 290838 | **316206** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (1052) | (17552) | **(1052)** |
|  Consolidated Total | 268598 | 273286 | **315154** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 6232 | 6513 | **6711** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;221352 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;981169 | **221556** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks | 116412 | 124291 | **128509** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lands | 50276 | 54304 | **53009** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hunting and Angling | 16896 | 17674 | **13596** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 411168 | 1183951 | **423381** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (2169) | (2169) | **(2169)** |
|  Consolidated Total | 408999 | 1181782 | **421212** |
|  Net Operating Result | (140401) | (908496) | **(106058)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | 23052 | 23627 | **24797** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks | 70834 | 59658 | **83071** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lands | 12628 | 32718 | **16078** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hunting and Angling | 21802 | 5247 | **22600** |
|  Consolidated Total | 128316 | 121250 | **146546** |
|  AMORTIZATION | (39862) | (39862) | **(39862)** |
|  Change in Capital Assets Total | 88454 | 81388 | **106684** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forests | 1310 | 1310 | **1310** |
|  Consolidated Total | 1310 | 1310 | **1310** |
|  CONSUMPTION | (1310) | (1310) | **(1310)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

Forestry and Parks 120

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![LOGO](g96450dsp300.jpg)

**Hospital and Surgical Health Services** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9165809 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8444520 | **9923143** |
|  CAPITAL INVESTMENT | 8200 | 8200 | **11000** |
|  CONTINGENCY | - | 652946 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Corporate Support and Policy Development

Provides business services including corporate finance, and the development and review of strategic health policy, health research, health system quality improvement and accountability.

2 Acute Care

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support

Includes salaries and supplies and services to support Hospital and Surgical Health services.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Acute Care

Includes hospital-based acute inpatient services to provide necessary treatment for a disease or severe episode of illness or injury.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Emergency Health Services

Includes support for Emergency Health Services such as ground ambulance services and inter-facility patient transfers.

Expense also includes central dispatch services and initiatives to enhance response times.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Human Tissue and Blood Services

Includes the Province's contribution to the National Blood Program, operational budget of Canadian Blood Services, the Cord Blood program, and national organ/tissue donation and transplant initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Health Innovation

Provides support for initiatives on enhancing health outcomes.

3 Infrastructure Support

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Medical Equipment Replacement and Upgrade Program

Provides support to replace and upgrade medical equipment and Diagnostic Imaging Enhancement Program for the expansion and upgrade of diagnostic imaging capabilities across Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Alberta Surgical Initiative Capital Program

Capital support to improve surgical wait times.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 National Association of Pharmacy Regulatory Authorities Capital Program

Provides capital support for renovations to accommodate new standards for sterile compounding as established by National Association of Pharmacy Regulatory Authorities and adopted by Alberta College of Pharmacists.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Emergency Medical Services Vehicles Capital Program

Provides capital support to purchase new and upgrade existing Emergency Health Services vehicles and ambulances.

&nbsp;&nbsp;&nbsp;&nbsp;3.5 Rural Community Initiatives

Provides support to the development of Primary Care Centres program, rural urgent care centres, rural hospital enhancement program and rural health facilities capital program.

Hospital and Surgical Health Services 122

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 491 | 517 | **542** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 791 | 883 | **960** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Corporate Support and Policy Development | 19938 | 20970 | **31956** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21220 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;22370 | **33458** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Acute Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;605 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;628 | **645** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Acute Care | 7960702 | 7056300 | **8571706** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Emergency Health Services | 734605 | 877686 | **805401** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Human Tissue and Blood Services | 278542 | 278651 | **320134** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Health Innovation | 22000 | 22000 | **22000** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8996454 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8235265 | **9719886** |
|  CAPITAL PAYMENTS TO RELATED PARTIES | CAPITAL PAYMENTS TO RELATED PARTIES | CAPITAL PAYMENTS TO RELATED PARTIES | CAPITAL PAYMENTS TO RELATED PARTIES |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Infrastructure Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Medical Equipment Replacement and Upgrade Program | 86000 | 124750 | **124000** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Alberta Surgical Initiative Capital Program | 4135 | 4135 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 National Association of Pharmacy Regulatory Authorities Capital Program | 13000 | 13000 | **25799** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Emergency Medical Services Vehicles Capital Program | 20000 | 20000 | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Rural Community Initiatives | 25000 | 25000 | **—** |
|  Sub-total | 148135 | 186885 | **169799** |
|  Total | 9165809 | 8444520 | **9923143** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Infrastructure Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Rural Community Initiatives | 8200 | 8200 | **11000** |
|  Total | 8200 | 8200 | **11000** |
|  CONTINGENCY VOTE BY PROGRAM |  |  |  |
|  OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Acute Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Acute Care | - | 652946 | **-** |
|  Total | - | 652946 | **-** |

---

123 Hospital and Surgical Health Services

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Acute Care |  |  | **100** |
|  Total |  |  | **100** |

---

Hospital and Surgical Health Services 124

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **33458** |  |  | (2650) | **30808** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Acute Care | **9719886** | 100 | 6218334 | (9520555) | **6417765** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physician Compensation and Development | **-** |  | 1101209 | (99100) | **1002109** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic, Therapeutic and Other Patient Services | **-** |  | 2162493 | (3600) | **2158893** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | **-** |  | 775936 |  | **775936** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support Services | **-** |  | 1775889 | (27862) | **1748027** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Emergency Health Services | **-** |  | 832128 |  | **832128** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administration | **-** |  | 342427 | (6500) | **335927** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | **-** |  | 419200 |  | **419200** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure Support | **169799** |  |  | (169799) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | **-** |  | 52368 | (1500) | **50868** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research and Education | **-** |  | 88713 | (35800) | **52913** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Home Care | **-** |  | 7599 |  | **7599** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing | **-** | - | 20000 | (20000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **9923143** | 100 | 13796296 | (9887366) | **13832173** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure Support | **11000** |  |  |  | **11000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health Facilities and Equipment | **-** | - | 435301 | - | **435301** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **11000** |  | 435301 |  | **446301** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | **-** | - | 1313697 | - | **1313697** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **9753344** |  | 12280107 | (9697567) | **12335884** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **169799** |  |  | (169799) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 100 | 182457 |  | **182557** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** |  | 1313732 |  | **1313732** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - general | **-** | - | 20000 | (20000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **9923143** | 100 | 13796296 | (9887366) | **13832173** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **11000** |  | 435301 |  | **446301** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **-** | - | 1313697 | - | **1313697** |

---

125 Hospital and Surgical Health Services

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Internal Government Transfers | 4271139 | 3779996 | **3275423** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 7241 | 7241 | **6402** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 59874 | 59874 | **59873** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licenses | 566126 | 566126 | **564236** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 349405 | 349405 | **382893** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector sales, rentals and services | 108134 | 202192 | **202192** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 5361919 | 4964834 | **4491019** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (4437544) | (4040459) | **(3535801)** |
|  Consolidated Total | 924375 | 924375 | **955218** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 18570 | 19720 | **30808** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Acute Care | 5046734 | 5936461 | **6635693** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physician Compensation and Development | 1106859 | 1409105 | **1101209** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic, Therapeutic and Other Patient Services | 1942772 | 2094116 | **2162493** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | 817492 | 817492 | **775936** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support Services | 1873330 | 1929278 | **1775889** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Emergency Health Services | 787624 | 818627 | **832128** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administration | 347826 | 358269 | **342427** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 391255 | 399337 | **419200** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | 86624 | 34218 | **52368** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research and Education | 33063 | 34279 | **88713** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Home Care | 3298 | 5513 | **7599** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing | 19000 | 19000 | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12474447 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13875415 | **14244463** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (317232) | (873322) | **(412290)** |
|  Consolidated Total | 12157215 | 13002093 | **13832173** |
|  Net Operating Result | (11232840) | (12077718) | **(12876955)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure Support | 8200 | 8200 | **11000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health Facilities and Equipment | 413883 | 563239 | **435301** |
|  Consolidated Total | 422083 | 571439 | **446301** |
|  AMORTIZATION | (181287) | (180098) | **(182557)** |
|  DISPOSALS OR WRITE OFFS | - | - | **-** |
|  Change in Capital Assets Total | 240796 | 391341 | **263744** |

---

Hospital and Surgical Health Services 126

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MINISTRY FINANCIAL STATEMENTS... continued

CHANGE IN INVENTORY ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Comparable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | 1251967 | 1251967 | 1313697 |
|  Consolidated Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1251967 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1251967 | **1313697** |
|  CONSUMPTION | (1252015) | (1252015) | **(1313732)** |
|  Change in Inventory Assets Total | (48) | (48) | **(35)** |

---

127 Hospital and Surgical Health Services

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![LOGO](g96450dsp300.jpg)

**Indigenous Relations** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Comparable | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | 230284 | 244463 | **261435** |
|  CAPITAL INVESTMENT | 25 | 25 | **25** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services

Responsible for corporate functions such as business planning, annual reporting, enterprise risk management, performance measurement development and financial planning among others.

2 First Nations and Métis Relations

Responsible for establishing effective relationships, legislation, policies and initiatives for Indigenous governments and organizations, and administers the Metis Settlements legislation.

3 Indigenous Women's Initiatives

Provides secretariat support to the First Nations and Métis Women's Councils on Economic Security and leads Alberta's response to the National Inquiry into Missing and Murdered Indigenous Women and Girls.

4 Gaming Initiatives

&nbsp;&nbsp;&nbsp;&nbsp;4.1 First Nations Development Fund

A grant program available exclusively to First Nations for social, economic and community development projects supported by a portion of revenues from provincially owned slot machines located in First Nation casinos.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 iGaming Initiatives

A grant program available exclusively to First Nations for social, economic and community development projects supported by a portion of provincial iGaming revenues.

5 Metis Settlements Appeal Tribunal

A quasi-judicial body established by the *Metis Settlements Act* that mediates and adjudicates disputes on Metis Settlements in regards to membership, land and surface access.

6 Consultation, Land and Policy

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support and Land Claims

Divisional operations and responsibility for coordinating the province's participation in land-related negotiations with the federal government and First Nations, particularly Treaty Land Entitlement claims.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Aboriginal Consultation Office

Manages the consultation process by providing pre-consultation assessments, guiding the consultation process and providing an assessment of consultation adequacy for land and natural resource development.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 Strategic Engagement and Policy Innovation

Develops and delivers policies, guidelines and initiatives to ensure that Alberta fulfills its duty to consult, and ensures Indigenous perspectives are included in land and resource management decisions.

7 Investing in Canada Infrastructure

Provides funds to eligible Indigenous organizations whose projects support the federal government's Investing in Canada Infrastructure Program.

8 Land and Legal Settlement

Supports Alberta's constitutional obligations under the Natural Resource Transfer Agreement (NRTA) in relation to treaty land entitlement claim settlements.

9 Alberta Indigenous Opportunities Corporation

Funding provided to the Alberta Indigenous Opportunities Corporation (AIOC) supporting Indigenous groups seeking to make medium to large-scale investments in natural resource projects that benefit Alberta's economy.

Indigenous Relations 130

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 845 | 918 | **980** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 692 | 734 | **762** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services | 3416 | 3564 | **3854** |
|  Sub-total | 4953 | 5216 | **5596** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 First Nations and Métis Relations | 21189 | 22134 | **22194** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Indigenous Women's Initiatives | 7738 | 9057 | **9106** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Gaming Initiatives |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 First Nations Development Fund | 161000 | 170750 | **178500** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 iGaming Initiatives |  |  | **12207** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;161000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;170750 | **190707** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Metis Settlements Appeal Tribunal | 1207 | 1252 | **1271** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Consultation, Land and Policy |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support and Land Claims | 2060 | 2125 | **2111** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Aboriginal Consultation Office | 4981 | 5286 | **5607** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Strategic Engagement and Policy Innovation | 11556 | 11739 | **11578** |
|  Sub-total | 18597 | 19150 | **19296** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Investing in Canada Infrastructure | 105 |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Land and Legal Settlement | 3495 | 723 | **2965** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Alberta Indigenous Opportunities Corporation | 2000 | 2000 | **2000** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 First Nations and Métis Relations | 10000 | 10000 | **8300** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Investing in Canada Infrastructure | - | 4181 | **-** |
|  Total | 230284 | 244463 | **261435** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic and Corporate Services | 25 | 25 | **25** |
|  Total | 25 | 25 | **25** |

---

131 Indigenous Relations

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27**<br> **Estimate** |
| 1 | First Nations Development Fund | **178500** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue from government-owned slot machines at licenced First Nations casinos is used for the First Nations Development Fund grant program which supports First Nations to create social, economic and community development projects their communities need. Program 4.1 |  |
| 2 | iGaming Initiatives | **12207** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A portion of provincial iGaming revenues is used to support First Nations for social, economic and community development projects. Program 4.2 |  |
|  Total |  | **190707** |

---

Indigenous Relations 132

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Metis Settlements Appeal Tribunal |  | 4402 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 63 | 63 | **63** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;63 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4465 | **63** |

---

133 Indigenous Relations

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **5596** | 63 |  |  | **5659** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; First Nations and Métis Relations | **30494** |  |  |  | **30494** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Women's Initiatives | **9106** |  |  |  | **9106** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gaming Initiatives | **190707** |  |  |  | **190707** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Metis Settlements Appeal Tribunal | **1271** |  |  |  | **1271** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consultation, Land and Policy | **19296** |  |  |  | **19296** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investing in Canada Infrastructure | **-** |  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land and Legal Settlement | **2965** |  |  |  | **2965** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Indigenous Opportunities Corporation | **2000** | - | 8227 | (2000) | **8227** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **261435** | 63 | 8227 | (2000) | **267725** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **25** | - | - | - | **25** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **253135** |  | 8227 | (2000) | **259362** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **8300** |  |  |  | **8300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 63 | - | - | **63** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **261435** | 63 | 8227 | (2000) | **267725** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **25** | - | - | - | **25** |

---

Indigenous Relations 134

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Market Development | 4047 | 4047 | **4047** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 105 | 5394 | **1213** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 8145 | 6258 | **8044** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 240 | 240 | **180** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour market agreements | - | 500 | **-** |
|  Consolidated Total | 12537 | 16439 | **13484** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5016 | 5279 | **5659** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; First Nations and Métis Relations | 31189 | 32134 | **30494** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Women's Initiatives | 7738 | 9057 | **9106** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gaming Initiatives | 161000 | 170750 | **190707** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Metis Settlements Appeal Tribunal | 1207 | 5654 | **1271** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consultation, Land and Policy | 18597 | 19150 | **19296** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investing in Canada Infrastructure | 105 | 4181 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land and Legal Settlement | 3495 | 723 | **2965** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Indigenous Opportunities Corporation | 9727 | 9377 | **8227** |
|  Consolidated Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;238074 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256305 | **267725** |
|  Net Operating Result | (225537) | (239866) | **(254241)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Indigenous Opportunities Corporation | - | 350 | **-** |
|  Consolidated Total | 25 | 375 | **25** |
|  AMORTIZATION | (63) | (63) | **(63)** |
|  Change in Capital Assets Total | (38) | 312 | **(38)** |

---

135 Indigenous Relations

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![LOGO](g96450dsp302.jpg)

**Infrastructure** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;501814 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;487747 | **531338** |
|  CAPITAL INVESTMENT | 1857746 | 1559540 | **2526503** |
|  FINANCIAL TRANSACTIONS | 13964 | 16964 | **26000** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Integration and Operations

Provides strategic corporate services to the ministry and provides support to and collaborates with all divisions.

2 Capital Construction

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Government Facilities Infrastructure

Planning, design, and delivery of government-owned facility capital projects. Provides project management advisory services to the Ministry of Infrastructure and other ministries for capital projects.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Health Facilities Infrastructure

Planning, design, and delivery of health capital projects in partnership with the Department of Hospital and Surgical Health Services, and provides project management advisory services to other program delivery agencies.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 School Facilities Infrastructure

Delivery of school projects in partnership with the Department of Education and Childcare and school boards, and assists the Post-Secondary program. Provides advisory services to school boards and post-secondary institutions.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Health Capital Maintenance and Renewal

Repairs, upgrades, maintenance, and replacement of building systems and building service equipment for existing health facilities. Administered by the Ministry of Infrastructure through payments to program delivery agencies.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 School Capital Maintenance and Renewal

School capital maintenance and renewal delivered under Public-private Partnership contracts.

&nbsp;&nbsp;&nbsp;&nbsp;2.6 Project Procurement, Standards and Technical Services

Project management expertise, procurement and contracting services, and a wide range of technical services to support the ministry's planning and delivery of capital projects.

3 Property Management

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Property Operations

Operations, maintenance and other costs for government-owned buildings and properties for which the Ministry of Infrastructure provides property management services.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Swan Hills Treatment Centre

Operations, maintenance and other costs for the Swan Hills Treatment Centre to enable safe and efficient treatment of hazardous waste.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Government Owned Facilities Preservation

Repairs, upgrades, maintenance, and replacement of building systems and building service equipment for government- owned buildings.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Accommodation Projects

Accommodation planning and projects for Government of Alberta departments, agencies, boards and commissions.

4 Asset Management

Integrating asset management strategies, policies, best practices, and tools in the planning, design, construction, maintenance, and disposal of government assets over their entire lifecycle.

Infrastructure 138

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS... continued

5 Realty Services

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Leases

Negotiating and documenting lease agreements, and lease rental payments to support Government of Alberta ministries and programs.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Land Services

Negotiating and administering the purchase and sale of real estate for government initiatives and managing land use agreements, easements and rights-of-way.

6 Strategic Partnerships

Oversight of centralized work of public-private partnerships, providing expertise required to engage in strategic partnership opportunities and explore alternative revenue generation options.

139 Infrastructure

------

---

| | | | |
|:---|:---|:---|:---|
| EXPENSE VOTE BY PROGRAM | EXPENSE VOTE BY PROGRAM | EXPENSE VOTE BY PROGRAM | EXPENSE VOTE BY PROGRAM |
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 820 | 880 | **935** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 820 | 880 | **935** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Integration and Operations | 9192 | 9934 | **11050** |
|  Sub-total | 10832 | 11694 | **12920** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Capital Construction |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Government Facilities Infrastructure | 2611 | 2738 | **2851** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Health Facilities Infrastructure | 2394 | 2521 | **7355** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 School Facilities Infrastructure | 697 | 2491 | **4278** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.6 Project Procurement, Standards and Technical Services | 14195 | 12676 | **13126** |
|  Sub-total | 19897 | 20426 | **27610** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Property Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Property Operations | 203554 | 206933 | **213322** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Swan Hills Treatment Centre | 23100 | 23100 | **23100** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Government Owned Facilities Preservation | 15000 | 15000 | **8739** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Accommodation Projects | 26000 | 5200 | **24800** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;267654 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;250233 | **269961** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Asset Management | 6835 | 7408 | **8546** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Realty Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Leases | 188085 | 188422 | **191931** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Land Services | 2566 | 2677 | **2784** |
|  Sub-total | 190651 | 191099 | **194715** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Strategic Partnerships | 1945 | 2068 | **2586** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Capital Construction |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 School Facilities Infrastructure |  | 819 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Property Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Accommodation Projects | 4000 | 4000 | **15000** |
|  Total | 501814 | 487747 | **531338** |

---

Infrastructure 140

------

CAPITAL INVESTMENT VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Capital Construction |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Government Facilities Infrastructure | 92615 | 95130 | **49469** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Health Facilities Infrastructure | 590757 | 327013 | **817496** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 School Facilities Infrastructure |  | 12209 | **43592** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Health Capital Maintenance and Renewal | 161171 | 164366 | **166237** |
|  Sub-total | 844543 | 598718 | **1076794** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Property Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Property Operations | 100 | 500 | **168** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Swan Hills Treatment Centre | 100 | 3000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Government Owned Facilities Preservation | 110811 | 106299 | **108983** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Accommodation Projects | 97411 | 74552 | **102392** |
|  Sub-total | 208422 | 184351 | **211543** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Realty Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Land Services | 18960 | 8960 | **18728** |
|  CAPITAL FOR RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Capital Construction |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 School Facilities Infrastructure | 768975 | 750665 | **1202592** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 School Capital Maintenance and Renewal | 16846 | 16846 | **16846** |
|  Sub-total | 785821 | 767511 | **1219438** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1857746 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1559540 | **2526503** |

---

141 Infrastructure

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FINANCIAL TRANSACTIONS VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Property Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Swan Hills Treatment Centre | 1500 | 1500 | **1500** |
|  LAND DEVELOPMENT LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Realty Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Land Services | 5900 | 5900 | **12000** |
|  ASSET RETIREMENT OBLIGATIONS AND ENVIRONMENTAL LIABILITIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Property Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Property Operations | 500 | 500 | **500** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Swan Hills Treatment Centre | 1000 | 1000 | **7000** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Government Owned Facilities Preservation |  | 3000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Accommodation Projects | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5000 | **5000** |
|  Sub-total | 6500 | 9500 | **12500** |
|  LEASE LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Realty Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Leases | 64 | 64 | **-** |
|  Total | 13964 | 16964 | **26000** |

---

Infrastructure 142

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Payments to Related Parties |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | 785821 | 835772 | **1334958** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | 234903 | 234903 | **234903** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | 190000 | 190000 | **200000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | 1500 | 1500 | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | 11438 | 11438 | **11946** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1223662 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1273613 | **1783307** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alternatively Financed Capital Assets |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction |  | 68261 | **115520** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Acquired from Related Parties |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | - | 9040304 | **-** |
|  Total | - | 9108565 | **115520** |

---

143 Infrastructure

------

RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **12920** |  |  | **12920** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | **27610** | 1569861 | (1334958) | **262513** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | **284961** | 213446 | (13165) | **485242** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Asset Management | **8546** |  |  | **8546** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Realty Services | **194715** |  | (5113) | **189602** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategic Partnerships | **2586** | - | - | **2586** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **531338** | 1783307 | (1353236) | **961409** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | **2296232** | 115520 | (1334958) | **1076794** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | **211543** |  |  | **211543** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Realty Services | **18728** | - | - | **18728** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **2526503** | 115520 | (1334958) | **1307065** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | **1500** | - | - | **1500** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **516338** | 11946 | (18278) | **510006** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **15000** |  |  | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **-** | 1334958 | (1334958) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 434903 |  | **434903** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 1500 | - | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **531338** | 1783307 | (1353236) | **961409** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **2526503** | 115520 | (1334958) | **1307065** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **1500** | - | - | **1500** |

---

Infrastructure 144

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 10500 | 10500 | **10500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 2070 | 2070 | **2070** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 44272 | 582565 | **159792** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 56842 | 595135 | **172362** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (15301) | (545594) | **(130821)** |
|  Consolidated Total | 41541 | 49541 | **41541** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 10832 | 11694 | **12920** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | 1040621 | 1091920 | **1597471** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | 474592 | 457171 | **498407** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Asset Management | 6835 | 7408 | **8546** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Realty Services | 190651 | 191099 | **194715** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategic Partnerships | 1945 | 2068 | **2586** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 1725476 | 1761360 | **2314645** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (804099) | (854050) | **(1353236)** |
|  Consolidated Total | 921377 | 907310 | **961409** |
|  Net Operating Result | (879836) | (857769) | **(919868)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Construction | 1630364 | 10474794 | **2411752** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | 208422 | 184351 | **211543** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Realty Services | 18960 | 8960 | **18728** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1857746 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10668105 | **2642023** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (785821) | (9876076) | **(1334958)** |
|  Consolidated Total | 1071925 | 792029 | **1307065** |
|  AMORTIZATION | (424903) | (424903) | **(434903)** |
|  Change in Capital Assets Total | 647022 | 367126 | **872162** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property Management | 1500 | 1500 | **1500** |
|  Consolidated Total | 1500 | 1500 | **1500** |
|  CONSUMPTION | (1500) | (1500) | **(1500)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

145 Infrastructure

------

![LOGO](g96450dsp33.jpg)

**Jobs, Economy, Trade and Immigration** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;311793 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;319751 | **362690** |
|  CAPITAL INVESTMENT | 3175 | 5902 | **4675** |
|  CONTINGENCY | - | 35596 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Associate Minister's Office

Works with the Minister to address racism, promote multiculturalism and diversity, and support the labour market integration of immigrants and newcomers.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services

Provides finance and administration, accommodation services, legislative services and business planning and reporting.

2 Workforce Strategies

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Workforce Development Partnerships

Helps Alberta to respond to skills shortages through collaborative efforts with industry, communities, employer groups, organizations, industry sectors, and municipalities with common labour market needs.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Labour Force Policy and Engagement

Works collaboratively with other Government of Alberta policy and program areas to provide strategic advice, policy direction and evidence to address Alberta's labour force development objectives.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Skills and Training Support

Provides training opportunities and supports that develop and improve on skills to enable workers to succeed in the workforce.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Coal Workforce Transition Program

Provides financial support for employees affected by the phase out of coal-fired electricity generation.

3 Safe, Fair and Healthy Workplaces

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Labour Relations

Administers mediator and arbitrator rosters to assist in resolving labour disputes, and provides information on collective bargaining. Provides strategic advice and maintains the Labour Relations Code.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Occupational Health and Safety

Monitors legislative compliance to ensure adequate protection for workers in Alberta. Includes the Alberta Heroes' Fund for First Responders and Supporting Psychological Health in First Responders programs.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Employment Standards

Helps maintain fair and equitable workplaces by setting minimum standards for wages and working conditions in most workplaces in Alberta.

4 Economic Development and Trade

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Economic Development and Business Supports

Enhances capacity of organizations and communities through programs and services aimed at developing, scaling and retaining business and supporting regional economic development.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Economic Strategy and Investment

Develops strategic initiatives, tools and processes, and delivers focused investment attraction activities to advance economic development and diversification.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Trade

Coordinates, develops and promotes Alberta's trade interests and policy.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Grant to Invest Alberta Corporation

Operating grant to the Invest Alberta Corporation, which promotes investment in Alberta and provides services to support high-value, high-impact investment opportunities.

Jobs, Economy, Trade and Immigration 148

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS... continued

5 Immigration and Multiculturalism

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Immigration

Designs and delivers programs that attract international talent to support Alberta's economy and labour market needs.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Multiculturalism and Community Supports

Develops and delivers programming related to multiculturalism and anti-racism.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Newcomer Integration

Designs and delivers programs that help newcomers settle in Alberta.

6 Labour Relations Board

Provides an independent and impartial tribunal responsible for the day-to-day application and interpretation of Alberta's labour laws.

7 Appeals Commission for Alberta Workers' Compensation

Works separately and independently from the Workers' Compensation Board to provide fair, timely and consistent medical panels and appeals processes for workers and employers who disagree with an official decision.

149 Jobs, Economy, Trade and Immigration

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 812 | 937 | **1049** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Associate Minister's Office | 814 | 320 | **356** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Deputy Minister's Office | 1686 | 827 | **904** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services | 10296 | 10439 | **10903** |
|  Sub-total | 13608 | 12523 | **13212** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Workforce Strategies |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Workforce Development Partnerships | 8933 | 8933 | **9408** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Labour Force Policy and Engagement | 9766 | 8350 | **8231** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Skills and Training Support | 70066 | 76971 | **93964** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Coal Workforce Transition Program | 3200 | 3200 | **3018** |
|  Sub-total | 91965 | 97454 | **114621** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Safe, Fair and Healthy Workplaces |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Labour Relations | 1794 | 1943 | **2384** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Occupational Health and Safety | 56516 | 57416 | **62633** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Employment Standards | 13779 | 13779 | **15795** |
|  Sub-total | 72089 | 73138 | **80812** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Economic Development and Trade |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Economic Development and Business Supports | 17111 | 17761 | **19563** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Economic Strategy and Investment | 26119 | 26526 | **40900** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Trade | 12288 | 12333 | **13578** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Grant to Invest Alberta Corporation | 17453 | 17453 | **15000** |
|  Sub-total | 72971 | 74073 | **89041** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Immigration and Multiculturalism |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Immigration | 15991 | 14739 | **15932** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Multiculturalism and Community Supports | 5895 | 7293 | **5440** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Newcomer Integration | 13856 | 15113 | **14547** |
|  Sub-total | 35742 | 37145 | **35919** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Labour Relations Board | 5413 | 5413 | **5880** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Appeals Commission for Alberta Workers' Compensation | 20005 | 20005 | **23205** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;311793 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;319751 | **362690** |

---

Jobs, Economy, Trade and Immigration 150

------

CAPITAL INVESTMENT VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Workforce Strategies |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Labour Force Policy and Engagement |  | 2550 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Safe, Fair and Healthy Workplaces |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Occupational Health and Safety | 900 | 900 | **900** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Economic Development and Trade |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Economic Strategy and Investment | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1250 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1427 | **1250** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Appeals Commission for Alberta Workers' Compensation | 1000 | 1000 | **2500** |
|  Total | 3175 | 5902 | **4675** |
|  CONTINGENCY VOTE BY PROGRAM | CONTINGENCY VOTE BY PROGRAM | CONTINGENCY VOTE BY PROGRAM | CONTINGENCY VOTE BY PROGRAM |
|  OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 80 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Associate Minister's Office |  | 24 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Deputy Minister's Office |  | 45 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Corporate Services |  | 109 | **-** |
|  Sub-total |  | 258 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Workforce Strategies |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Workforce Development Partnerships |  | 5220 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Labour Force Policy and Engagement |  | 529 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Skills and Training Support |  | 1023 | **-** |
|  Sub-total |  | 6772 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Safe, Fair and Healthy Workplaces |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Labour Relations |  | 358 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Occupational Health and Safety |  | 2312 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Employment Standards |  | 868 | **-** |
|  Sub-total |  | 3538 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Economic Development and Trade |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Economic Development and Business Supports |  | 1014 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Economic Strategy and Investment |  | 966 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Trade |  | 801 | **-** |
|  Sub-total |  | 2781 | **-** |

---

151 Jobs, Economy, Trade and Immigration

------

CONTINGENCY VOTE BY PROGRAM... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE ... continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Immigration and Multiculturalism |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Immigration |  | 637 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Multiculturalism and Community Supports |  | 8 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Newcomer Integration |  | 202 |  |
|  Sub-total |  | 847 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Labour Relations Board |  | 218 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Appeals Commission for Alberta Workers' Compensation |  | 85 |  |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Economic Development and Trade |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Economic Strategy and Investment |  | 21097 |  |
|  Total |  | 35596 |  |

---

Jobs, Economy, Trade and Immigration 152

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Workforce Strategies | 10000 | 10000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Development and Trade | 95000 | 95000 | **60000** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Workforce Strategies | 168 | 168 | **168** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safe, Fair and Healthy Workplaces | 467 | 467 | **467** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Development and Trade | 326 | 326 | **326** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Appeals Commission for Alberta Workers' Compensation | 165 | 165 | **165** |
|  Total | 106151 | 106151 | **61151** |

---

153 Jobs, Economy, Trade and Immigration

------

RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **13212** | 25 |  |  | **13237** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Workforce Strategies | **114621** | 168 |  | (2000) | **112789** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safe, Fair and Healthy Workplaces | **80812** | 467 |  |  | **81279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Development and Trade | **89041** | 60326 |  | (15000) | **134367** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Immigration and Multiculturalism | **35919** |  |  |  | **35919** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Relations Board | **5880** |  |  |  | **5880** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Appeals Commission for Alberta Workers' Compensation | **23205** | 165 |  |  | **23370** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Invest Alberta Corporation | **-** | - | 15000 | - | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **362690** | 61151 | 15000 | (17000) | **421841** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safe, Fair and Healthy Workplaces | **900** |  |  |  | **900** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Development and Trade | **1250** |  |  |  | **1250** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Appeals Commission for Alberta Workers' Compensation | **2500** | - | - | - | **2500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **4675** | - | - | - | **4675** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **362690** | 60000 | 15000 | (17000) | **420690** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 1151 | - | - | **1151** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **362690** | 61151 | 15000 | (17000) | **421841** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **4675** | - | - | - | **4675** |

---

Jobs, Economy, Trade and Immigration 154

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour market agreements | 57341 | 66416 | **82159** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Federal Transfers |  | 1550 | **1550** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licences | 13255 | 13255 | **17248** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 78451 | 80848 | **88368** |
|  Consolidated Total | 149047 | 162069 | **189325** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 13633 | 12806 | **13237** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Workforce Strategies | 102133 | 114394 | **114789** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safe, Fair and Healthy Workplaces | 72556 | 77143 | **81279** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Development and Trade | 150844 | 175824 | **134367** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Immigration and Multiculturalism | 35742 | 37992 | **35919** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Relations Board | 5413 | 5631 | **5880** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Appeals Commission for Alberta Workers' Compensation | 20170 | 20255 | **23370** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Invest Alberta Corporation | 17463 | 17463 | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 417954 | 461508 | **423841** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (2000) | (2000) | **(2000)** |
|  Consolidated Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;415954 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;459508 | **421841** |
|  Net Operating Result | (266907) | (297439) | **(232516)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Workforce Strategies |  | 2550 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safe, Fair and Healthy Workplaces | 900 | 900 | **900** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Economic Development and Trade | 1250 | 1427 | **1250** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Appeals Commission for Alberta Workers' Compensation | 1000 | 1000 | **2500** |
|  Consolidated Total | 3175 | 5902 | **4675** |
|  AMORTIZATION | (1161) | (1161) | **(1151)** |
|  Change in Capital Assets Total | 2014 | 4741 | **3524** |

---

155 Jobs, Economy, Trade and Immigration

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![LOGO](g96450dsp33.jpg)

**Justice** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;692601 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;711288 | **759086** |
|  CAPITAL INVESTMENT | 17599 | 23141 | **29903** |
|  CONTINGENCY | - | 25532 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

The Minister is the Attorney General and oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides financial services, compliance and process improvement, procurement, and facilities and fleet management.

2 Court and Justice Services

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Business and Resolution Services

Oversees initiatives to assist Albertans with the justice system, including Dispute Resolution, Information and Education services. Includes business and technology supports.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Alberta Court of Justice

Provides provincial court services for criminal, civil, family and youth courts, ticket processing for traffic courts, and includes the Alberta Review Board.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Alberta Court of King's Bench

Provides Court of King's Bench services for the entire province, including courtroom, counter, administrative and management services to the court as well as administrative and legal support to the judiciary.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Alberta Court of Appeal

Includes the operation of the Alberta Court of Appeal. Employees provide courtroom support, counter administration and management services to the Court as well as administrative and legal support to the judiciary.

3 Legal Services

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Civil Law

Provides legal services to all Government of Alberta ministries and represents them in matters before the courts and tribunals.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Legislative Counsel

Responsible for drafting government public bills, regulations, and Orders in Council. The office works with Alberta King's Printer to make the laws of Alberta available to the public.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Law Reform

Conducts and directs research into law and the administration of justice to ensure they are current and reflect the changing needs of Albertans and their communities.

4 Alberta Crown Prosecution Service

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Operations and Bail Prosecutions

Provides specialized support, information, policy, education and services to the prosecution service and is responsible for the conduct of Justice of the Peace first instance bail hearings in the province.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Appeals and Specialized Prosecutions

Conducts criminal appeals in the Court of Appeal and Supreme Court of Canada and specialized prosecutions for commercial, organized, technology and internet crime, environmental law, and occupational health and safety.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Criminal and Youth Prosecutions

Responsible for the prosecution of persons charged with *Criminal Code, Youth Criminal Justice Act* and provincial statute offenses.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Advanced Projects and Traffic Office

Responsible for traffic prosecution modernization projects and the provincial consolidation of all traffic prosecutions.

Justice 158

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DESCRIPTION OF SUPPLY VOTE PROGRAMS...continued

5 Strategy, Support and Integrated Initiatives

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Justice Supports and Strategic Services

Supports policy, legislative, planning and agency oversight, and supports justice initiatives including legal aid, restorative justice and Indigenous services, and information, technology and digital modernization.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Office of the Chief Medical Examiner

Investigates all sudden and unexplained deaths in Alberta in accordance with the *Fatality Inquiries Act* . Provides forensic services and maintains a center of excellence in forensic pathology and toxicology.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Alberta Chief Firearms Office

Administers federal firearms legislation, advocates for Alberta's lawful firearms owners and promotes public safety.

&nbsp;&nbsp;&nbsp;&nbsp;5.4 Support for Legal Aid

Supports Legal Aid Alberta to ensure low-income Albertans have access to legal services they would not otherwise be able to obtain.

6 Administrative Law Programs

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Alberta Human Rights

Fosters equality and reduces discrimination by adjudicating discrimination complaints in a quasi-judicial process and by communication, education and engagement with community organizations and individuals.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Family Support Order Services

Includes the Maintenance Enforcement Program which enforces support orders and agreements, and the Child Support Recalculation Program.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 SafeRoads Alberta

Adjudicates administrative penalties for alcohol or drug-related contraventions under the *Traffic Safety Act* and considers certain vehicle seizure applications on behalf of the Registrar of Motor Vehcile Services.

&nbsp;&nbsp;&nbsp;&nbsp;6.4 Strategy and Policy

Develops and coordinates policies, legislation, and litigation, supports the independence of tribunal and adjudication branches, manages corporate functions, and leads innovation to establish new tribunals.

159 Justice

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | <br> Comparable | <br> Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 868 | 868 | **1042** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 922 | 922 | **1114** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 12619 | 12619 | **14039** |
|  Sub-total | 14409 | 14409 | **16195** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Court and Justice Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Business and Resolution Services | 59252 | 60741 | **62481** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Alberta Court of Justice | 153248 | 153248 | **157992** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Alberta Court of King's Bench | 48284 | 48284 | **51181** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Alberta Court of Appeal | 9299 | 9298 | **9957** |
|  Sub-total | 270083 | 271571 | **281611** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Legal Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Civil Law | 67260 | 67260 | **73604** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Legislative Counsel | 8136 | 8136 | **8891** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Law Reform | 500 | 500 | **500** |
|  Sub-total | 75896 | 75896 | **82995** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Crown Prosecution Service |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Operations and Bail Prosecutions | 23392 | 23392 | **23392** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Appeals and Specialized Prosecutions | 24413 | 24413 | **24482** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Criminal and Youth Prosecutions | 90720 | 90721 | **107909** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Advanced Projects and Traffic Office | 7988 | 7988 | **7420** |
|  Sub-total | 146513 | 146514 | **163203** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Strategy, Support and Integrated Initiatives |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Justice Supports and Strategic Services | 31841 | 34880 | **35812** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Office of the Chief Medical Examiner | 23311 | 23311 | **26111** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Alberta Chief Firearms Office | 8647 | 8647 | **9197** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.4 Support for Legal Aid | 88100 | 102259 | **104546** |
|  Sub-total | 151899 | 169097 | **175666** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Administrative Law Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Alberta Human Rights | 7510 | 7510 | **8450** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Family Support Order Services | 18825 | 18826 | **21512** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 SafeRoads Alberta | 7466 | 7465 | **7631** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.4 Strategy and Policy |  |  | **1823** |
|  Sub-total | 33801 | 33801 | **39416** |
|  Total | 692601 | 711288 | **759086** |

---

Justice 160

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CAPITAL INVESTMENT VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT CAPITAL ACQUISITIONS<br> 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 1119 | 1503 | **1119** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Court and Justice Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Business and Resolution Services | 5000 | 6997 | **12034** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Crown Prosecution Service |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Advanced Projects and Traffic Office | 2500 | 2281 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Strategy, Support and Integrated Initiatives |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Justice Supports and Strategic Services | 5500 | 8000 | **12350** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Office of the Chief Medical Examiner | 3480 | 4360 | **4400** |
|  Sub-total | 8980 | 12360 | **16750** |
|  Total | 17599 | 23141 | **29903** |

---

161 Justice

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CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 119 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 350 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 25 |  |
|  Sub-total |  | 494 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Court and Justice Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Business and Resolution Services |  | 2052 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Alberta Court of Justice |  | 3659 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Alberta Court of King's Bench |  | 2331 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Alberta Court of Appeal |  | 498 |  |
|  Sub-total |  | 8540 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Legal Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Civil Law |  | 3697 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Legislative Counsel |  | 440 |  |
|  Sub-total |  | 4137 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Crown Prosecution Service |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Criminal and Youth Prosecutions |  | 8058 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Strategy, Support and Integrated Initiatives |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Justice Supports and Strategic Services |  | 990 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Office of the Chief Medical Examiner |  | 1062 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Alberta Chief Firearms Office |  | 447 |  |
|  Sub-total |  | 2499 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Administrative Law Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Alberta Human Rights |  | 385 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Family Support Order Services |  | 1045 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 SafeRoads Alberta |  | 374 |  |
|  Sub-total |  | 1804 |  |
|  Total |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;25532 |  |

---

Justice 162

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
| 1 | Maintenance Enforcement | **7493** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue from deterrent penalties and service fees that promote payment of maintenance is used to improve and expand services available to clients. Program 6.2 |  |
| 2 | Provincial Civil Claims | **1500** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue from fees levied to commence action in excess of $7,500 in provincial court is used to fund the ministry's expense associated with those actions. Program 2.2 |  |
|  Total |  | **8993** |

---

163 Justice

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 2 | 2 | **2** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | 4452 | 4452 | **4452** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legal Services | 24 | 24 | **24** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Crown Prosecution Service | 1 | 1 | **1** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | 1755 | 1755 | **1755** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administrative Law Programs | 601 | 601 | **601** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 20 | 20 | **20** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | 6052 | 6000 | **6000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Crown Prosecution Service | 158 | 158 | **158** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | 59 | 59 | **59** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administrative Law Programs |  | 52 | **52** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13124 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13124 | **13124** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Acquired from Related Parties |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | 6750 | 6750 | **-** |
|  Total | 6750 | 6750 | **-** |

---

Justice 164

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br>Amounts Not<br>Voted | Entities'<br>Amounts<br> Not Voted | Consolidation<br>Adjustments | **Consolidated**<br> **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **16195** | 22 |  |  | **16217** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | **281611** | 10452 |  |  | **292063** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legal Services | **82995** | 24 |  |  | **83019** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Crown Prosecution Service | **163203** | 159 |  |  | **163362** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | **175666** | 1814 |  |  | **177480** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administrative Law Programs | **39416** | 653 |  |  | **40069** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Human Rights Education and Multiculturalism Fund | **-** | - | 1067 |  | **1067** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **759086** | 13124 | 1067 |  | **773277** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **1119** |  |  |  | **1119** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | **12034** |  |  |  | **12034** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | **16750** | - | - |  | **16750** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **29903** |  |  |  | **29903** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **759086** | 6289 | 1067 |  | **766442** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 6835 | - |  | **6835** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **759086** | 13124 | 1067 |  | **773277** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **29903** |  |  |  | **29903** |

---

165 Justice

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers of Assets or Liabilities from Related Parties | 6750 | 6750 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 28389 | 47076 | **45408** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 2500 | 2500 | **2500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licences | 32552 | 32552 | **34363** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fines and Penalties | 156500 | 112100 | **131700** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Maintenance Enforcement | 18093 | 18093 | **18093** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 5135 | 5135 | **5135** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 249919 | 224206 | **237199** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (6750) | (6750) | **-** |
|  Consolidated Total | 243169 | 217456 | **237199** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 14431 | 14925 | **16217** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | 280587 | 290563 | **292063** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legal Services | 75920 | 80057 | **83019** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Crown Prosecution Service | 146672 | 154731 | **163362** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | 153713 | 173410 | **177480** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administrative Law Programs | 34402 | 36258 | **40069** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Human Rights Education and Multiculturalism Fund | 1187 | 1187 | **1067** |
|  Consolidated Total | 706912 | 751131 | **773277** |
|  Net Operating Result | (463743) | (533675) | **(536078)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 1119 | 1503 | **1119** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | 11750 | 13747 | **12034** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Crown Prosecution Service | 2500 | 2281 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | 8980 | 12360 | **16750** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 24349 | 29891 | **29903** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (6750) | (6750) | **-** |
|  Consolidated Total | 17599 | 23141 | **29903** |
|  AMORTIZATION | (6835) | (6835) | **(6835)** |
|  Change in Capital Assets Total | 10764 | 16306 | **23068** |

---

Justice 166

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![LOGO](g96450dsp300.jpg)

**Mental Health and Addiction** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1775525 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1784372 | **2011937** |
|  CAPITAL INVESTMENT | 16625 | 1720 | **7025** |
|  CONTINGENCY | - | 70282 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides business services including corporate finance and coordinates all correspondence for the Minister and Deputy Minister.

2 Recovery Alberta

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Hospital and Continuing Care

Includes hospital-based acute inpatient and facility-based continuing care services to provide necessary treatment for mental health and addiction clients.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Community Care and Treatment Services

Includes services to maintain and improve the mental health of the general population as well as provide treatment services for both mental health and addiction diagnosis.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Diagnostic and Therapeutic Services

Includes laboratory and diagnositc imaging services and therapeutic services necessary for mental healh and addiction clients.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Research and Education

Supports research, education for interns and residents within a mental health and addiction setting.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Program and Facility Support

Includes corporate, general administration and support services, building maintenance and utilities.

&nbsp;&nbsp;&nbsp;&nbsp;2.6 Information Technology

Includes the design, development, implementation and maintenance of information management support systems.

3 Canadian Centre of Recovery Excellence

Independent organization that informs best practices for recovery, conducting research and program evaluation, and supporting the development of evidence-based policy.

4 System Oversight

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Compliance and Monitoring

Provides compliance monitoring to legislative requirements and standards under the *Mental Health Services Protection Act.*

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Mental Health Review Panel

Public agency legislated to adjudicate decisions related to mental health treatment options.

5 Continuum of Care

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Support

Supports activities through business, operational policy analysis and strategic planning.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Prevention and Early Intervention

Includes strategies and initiatives for addiction prevention and funding to support increased and coordinated access to addiction, mental health and rehabilitation services as well as harm reduction services.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Community Treatment and Recovery Services

Funding to community organizations to implement a recovery-oriented system for addiction and mental health care.

Mental Health and Addiction 168

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 822 | 822 | **822** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 926 | 926 | **1164** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 12796 | 12796 | **12587** |
|  Sub-total | 14544 | 14544 | **14573** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Recovery Alberta |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Hospital and Continuing Care | 350337 | 375409 | **457790** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Community Care and Treatment Services | 652478 | 645591 | **751480** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Diagnostic and Therapeutic Services | 106375 | 110516 | **114955** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Research and Education | 3361 | 3352 | **3708** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Program and Facility Support | 186028 | 185279 | **188437** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.6 Information Technology | 36038 | 36041 | **43624** |
|  Sub-total | 1334617 | 1356188 | **1559994** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Canadian Centre of Recovery Excellence | 8710 | 8626 | **8745** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 System Oversight |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Compliance and Monitoring | 2358 | 2358 | **2515** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Mental Health Review Panel | 2191 | 2191 | **2191** |
|  Sub-total | 4549 | 4549 | **4706** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Continuum of Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Support | 11430 | 11430 | **12966** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Prevention and Early Intervention | 67082 | 67042 | **95261** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Community Treatment and Recovery Services | 222394 | 195357 | **295292** |
|  Sub-total | 300906 | 273829 | **403519** |
|  CAPITAL GRANTS | CAPITAL GRANTS | CAPITAL GRANTS | CAPITAL GRANTS |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Continuum of Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Community Treatment and Recovery Services | 112199 | 126636 | **20400** |
|  Total | 1775525 | 1784372 | **2011937** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 25 | 138 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Continuum of Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Community Treatment and Recovery Services | 16600 | 1582 | **7000** |
|  Total | 16625 | 1720 | **7025** |

---

169 Mental Health and Addiction

------

CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 60 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 763 |  |
|  Sub-total |  | 823 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Recovery Alberta |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Hospital and Continuing Care |  | 29037 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Community Care and Treatment Services |  | 34668 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Diagnostic and Therapeutic Services |  | 3722 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Research and Education |  | 104 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Program and Facility Support |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1139 |  |
|  Sub-total |  | 68670 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 System Oversight |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Compliance and Monitoring |  | 105 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Continuum of Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Support |  | 529 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Community Treatment and Recovery Services |  | 155 |  |
|  Sub-total |  | 684 |  |
|  Total |  | 70282 |  |

---

Mental Health and Addiction 170

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | <br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **14573** |  |  |  | **14573** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Care and Treatment Services | **-** |  | 831944 |  | **831944** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Continuing Care | **-** |  | 508571 |  | **508571** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Recovery Alberta | **1559994** |  |  | (1559994) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic and Therapeutic Services | **-** |  | 127706 |  | **127706** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research and Education | **-** |  | 4119 |  | **4119** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | **-** |  | 48463 |  | **48463** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canadian Centre of Recovery Excellence | **8745** |  | 8776 | (8745) | **8776** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; System Oversight | **4706** |  |  |  | **4706** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuum of Care | **423919** |  |  | (139320) | **284599** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program and Facility Support | **-** |  | 209339 | - | **209339** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **2011937** |  | 1738918 | (1708059) | **2042796** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuum of Care | **7000** |  | - | - | **7000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **7025** |  |  |  | **7025** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Care and Treatment Services | **-** |  | 8502 |  | **8502** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Continuing Care | **-** |  | 10359 |  | **10359** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic and Therapeutic Services | **-** |  | 95 |  | **95** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | **-** |  | 2 |  | **2** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program and Facility Support | **-** |  | 281 | - | **281** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **-** |  | 19239 | - | **19239** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **1991537** |  | 1718490 | (1708059) | **2001968** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **20400** |  |  |  | **20400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** |  | 1189 |  | **1189** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** |  | 19239 | - | **19239** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **2011937** |  | 1738918 | (1708059) | **2042796** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **7025** |  |  |  | **7025** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **-** |  | 19239 | - | **19239** |

---

171 Mental Health and Addiction

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | 2025-26<br>Forecast | **2026-27**<br>**Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 152975 | 167688 | **144163** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 3815 | 3815 | **3555** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Direct transfers to SUCH sector / Alberta Innovates Corporation | 5518 | 5518 | **6445** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health / school board fees and charges | 3000 | 3000 | **4860** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income |  | 5084 | **5297** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Income from Government Business Enterprises |  |  | **2747** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector fundraising, donations, gifts and contributions | 2867 | 2867 | **3411** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector sales, rentals and services | 17186 | 17186 | **18186** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 185361 | 205158 | **188664** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (11815) | (11815) | **(12555)** |
|  Consolidated Total | 173546 | 193343 | **176109** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 14544 | 15367 | **14573** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Care and Treatment Services | 698757 | 727121 | **831944** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Continuing Care | 395349 | 451280 | **508571** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic and Therapeutic Services | 116212 | 124075 | **127706** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research and Education | 4327 | 4422 | **4119** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 42486 | 42486 | **48463** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canadian Centre of Recovery Excellence | 8710 | 8710 | **8776** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; System Oversight | 4549 | 4654 | **4706** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuum of Care | 322069 | 310388 | **295494** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program and Facility Support | 203231 | 203621 | **209339** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 1810234 | 1892124 | **2053691** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (15845) | (15845) | **(10895)** |
|  Consolidated Total | 1794389 | 1876279 | **2042796** |
|  Net Operating Result | (1620843) | (1682936) | **(1866687)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 25 | 138 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuum of Care | 16600 | 1582 | **7000** |
|  Consolidated Total | 16625 | 1720 | **7025** |
|  AMORTIZATION | - | (1189) | **(1189)** |
|  Change in Capital Assets Total | 16625 | 531 | **5836** |

---

Mental Health and Addiction 172

------

MINISTRY FINANCIAL STATEMENTS... CONTINUED

CHANGE IN INVENTORY ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | 2025-26<br>Forecast | **2026-27**<br>**Estimates** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Care and Treatment Services | 7835 | 7530 | **8502** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Continuing Care | 9511 | 10371 | **10359** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic and Therapeutic Services | 93 | 171 | **95** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology |  | 3 | **2** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program and Facility Support | 243 | 642 | **281** |
|  Consolidated Total | 17682 | 18717 | **19239** |
|  CONSUMPTION | (17682) | (18717) | **(19239)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

173 Mental Health and Addiction

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![LOGO](g96450dsp300.jpg)

**Municipal Affairs** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | 1367335 | 1381424 | **1364933** |
|  CAPITAL INVESTMENT | 145 | 190 | **25** |
|  CONTINGENCY |  | 3209 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policy that is aligned with broader government-wide objectives and policies.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Support Services

Conducts financial planning, financial reporting, internal controls, and coordinates all correspondence for the Minister and Deputy Minister.

2 Municipal Services

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support

Provides strategic coordination and central support services for the Municipal Services division, including business, financial, and operational planning matters.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Municipal Policy and Engagement

Responsible for policy coordination and development, legislation, and regulations. Also responsible for collection, analysis and publication of municipal data and coordination and delivery of stakeholder relations activities.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Municipal Capacity and Sustainability

Provides advice/training for municipal administrations, municipal dispute resolution, addresses municipal viability, and supports municipal accountability.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Public Library Services

Leads provincial support for public library services, including operating grants, advisory/training supports, and e-content resources supporting equitable access.

3 Municipal Assessment and Grants

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Policy and Divisional Support

Develops and reviews assessment and property tax policy, supports legislative and regulatory changes, and coordinates the Municipal Assessment and Grants divisional operations.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Assessment Services

Prepares and defends designated industrial property assessments and facilitates stakeholder relations and responses. Includes the Provincial Assessor.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Grants and Education Property Tax

Administers provincial and federal grant programs to municipalities, oversees funding to local governments, prepares education property tax requisitions, and performs audits of municipal assessment practices.

4 Local Government Fiscal Framework

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Local Government Fiscal Framework Operating

Replaces Municipal Sustainability Initiative and continues supporting municipalities with municipal planning, capacity building, shared administration, and municipal service delivery and support for non-profit organizations.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Local Government Fiscal Framework Capital

Replaces Municipal Sustainability Initiative and continues supporting municipalities with long-term sustainable funding to manage growth pressures and key local infrastructure needs.

5 Federal Grant Programs

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Canada Community-Building Fund

Provides capital funding for municipalities to help them build and revitalize their local public infrastructure. The program is fully funded by the federal government and administered by the province.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Investing in Canada Infrastructure - Administration

Includes administration costs to oversee the Investing in Canada Infrastructure projects allocated to the Ministry of Municipal Affairs, funded by the federal government.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Investing in Canada Infrastructure - Rural and Northern Communities

Provides capital funding for municipalities under the federal portion of the Rural and Northern Communities stream. This is a competitive cost-sharing grant jointly funded by Canada, Alberta, and municipalities.

Municipal Affairs 176

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS ... Continued

6 Grants in Place of Taxes

The Crown may pay to the municipality a grant not exceeding the amount that would be recoverable by the municipality for Crown property, which is exempt from taxation under the *Municipal Government Act* .

7 Alberta Community Partnership

Supports municipal regional collaboration and capacity building initiatives, along with other provincial priorities.

8 Technical and Corporate Services

&nbsp;&nbsp;&nbsp;&nbsp;8.1 Warranty, Certification and Policy

Provides oversight of statutory and delegated safety system authorities, undertakes enforcement under the *Safety Codes Act* , and provides data analytics and business supports to the division.

&nbsp;&nbsp;&nbsp;&nbsp;8.2 Community and Technical Support

Monitors system outcomes; leads development of codes, regulations, and policies; provides technical advice under the *Safety Codes Act* . Supports fire services through coordination, grants, testing and certification.

&nbsp;&nbsp;&nbsp;&nbsp;8.3 Residential Protection Program

Supports new home buyer protection through new home warranty and residential builder licensing, compliance, and enforcement under the *New Home Buyer Protection Act* .

&nbsp;&nbsp;&nbsp;&nbsp;8.4 Corporate Strategic Services

Leads strategic and business planning, agency governance, program evaluation and improvement, and emergency planning; addresses cross-ministry strategic initiatives; and delivers accommodation, facility, and fleet services.

9 Land and Property Rights Tribunal

Issues decisions on land use planning and assessment matters, and makes recommendations on annexations. It also grants right of entry and decides compensation disputes regarding surface leases and expropriation.

10 Calgary Event Centre-Community Rink

Provides capital funding to support the design and construction of a 1,000-seat community rink as part of the Calgary Event Centre.

11 Disaster and Emergency Assistance

Supports unanticipated costs associated with public emergencies or disasters.

12 Edmonton Event Park

Provides capital funding to support the construction of an Event Park as part of the City of Edmonton Downtown Revitalization and Coliseum Development.

177 Municipal Affairs

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE | OPERATING EXPENSE |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 923 | 923 | **1022** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 948 | 948 | **1256** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Support Services | 3683 | 3683 | **4230** |
|  Sub-total | 5554 | 5554 | 6508 |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Municipal Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support | 717 | 717 | **784** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Municipal Policy and Engagement | 4819 | 4819 | **4924** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Municipal Capacity and Sustainability | 4891 | 4891 | **5520** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Public Library Services | 39881 | 39881 | **40059** |
|  Sub-total | 50308 | 50308 | 51287 |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Municipal Assessment and Grants |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Policy and Divisional Support | 2741 | 2741 | **3015** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Assessment Services | 16637 | 16637 | **19164** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Grants and Education Property Tax | 7072 | 7072 | **8197** |
|  Sub-total | 26450 | 26450 | 30376 |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Local Government Fiscal Framework |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Local Government Fiscal Framework Operating | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;60000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;60000 | **60000** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Federal Grant Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Investing in Canada Infrastructure - Administration | 85 | 85 | **61** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Grants in Place of Taxes | 55332 | 55332 | **75277** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Alberta Community Partnership | 13400 | 13400 | **10600** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Technical and Corporate Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Warranty, Certification and Policy | 2722 | 2712 | **2424** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Community and Technical Support | 7333 | 7333 | **8644** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.3 Residential Protection Program | 3293 | 3258 | **3529** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.4 Corporate Strategic Services | 2579 | 2579 | **2830** |
|  Sub-total | 15927 | 15882 | 17427 |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Land and Property Rights Tribunal | 8010 | 8010 | **8589** |
| &nbsp;&nbsp;&nbsp;&nbsp; 11 Disaster and Emergency Assistance | 3411 | 3411 | **-** |

---

Municipal Affairs 178

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EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  CAPITAL GRANTS | CAPITAL GRANTS | CAPITAL GRANTS | CAPITAL GRANTS |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Local Government Fiscal Framework |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Local Government Fiscal Framework Capital | 820375 | 820375 | **799712** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Federal Grant Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Canada Community-Building Fund | 276195 | 280971 | **276195** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Investing in Canada Infrastructure - Rural and Northern Communities | 15288 | 24646 | **13901** |
|  Sub-total | 291483 | 305617 | **290096** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Calgary Event Centre-Community Rink | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 12 Edmonton Event Park | 2000 | 2000 | **15000** |
|  Total | 1367335 | 1381424 | **1364933** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM | CAPITAL INVESTMENT VOTE BY PROGRAM | CAPITAL INVESTMENT VOTE BY PROGRAM | CAPITAL INVESTMENT VOTE BY PROGRAM |
|  DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS | DEPARTMENT CAPITAL ACQUISITIONS |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Support Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Technical and Corporate Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Warranty, Certification and Policy |  | 10 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.3 Residential Protection Program | 120 | 155 | **-** |
|  Sub-total | 120 | 165 | - |
|  Total | 145 | 190 | **25** |

---

179 Municipal Affairs

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CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 46 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 229 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Support Services |  | 230 |  |
|  Sub-total |  | 505 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Municipal Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support |  | 34 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Municipal Policy and Engagement |  | 272 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Municipal Capacity and Sustainability |  | 262 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Public Library Services |  | 89 |  |
|  Sub-total |  | 657 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Municipal Assessment and Grants |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Policy and Divisional Support |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;138 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Assessment Services |  | 417 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Grants and Education Property Tax |  | 401 |  |
|  Sub-total |  | 956 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Technical and Corporate Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Warranty, Certification and Policy |  | 150 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Community and Technical Support |  | 353 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.3 Residential Protection Program |  | 172 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.4 Corporate Strategic Services |  | 126 |  |
|  Sub-total |  | 801 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Land and Property Rights Tribunal |  | 290 |  |
|  Total |  | 3209 |  |

---

Municipal Affairs 180

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 70 | 70 | **70** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technical and Corporate Services |  |  | **24** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 200 | 200 | **200** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;270 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;270 | **294** |

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181 Municipal Affairs

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **6508** | 270 |  |  | **6778** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Services | **51287** |  |  |  | **51287** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Assessment and Grants | **30376** |  |  |  | **30376** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Local Government Fiscal Framework | **859712** |  |  |  | **859712** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal Grant Programs | **290157** |  |  |  | **290157** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Grants in Place of Taxes | **75277** |  |  |  | **75277** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Community Partnership | **10600** |  |  |  | **10600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technical and Corporate Services | **17427** | 24 |  |  | **17451** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land and Property Rights Tribunal | **8589** |  |  |  | **8589** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Edmonton Event Park | **15000** |  |  |  | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safety Codes Council | **-** | - | 21166 |  | **21166** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1364933** | 294 | 21166 |  | **1386393** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safety Codes Council | **-** | - | 642 |  | **642** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **25** | - | 642 |  | **667** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **260125** | 200 | 20774 |  | **281099** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **1104808** |  |  |  | **1104808** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 94 | 392 |  | **486** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1364933** | 294 | 21166 |  | **1386393** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **25** | - | 642 |  | **667** |

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Municipal Affairs 182

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Canada Community-Building Fund | 276195 | 280971 | **276195** |
| &nbsp;&nbsp;&nbsp;&nbsp; Other Transfers from Government of Canada | 15373 | 24731 | **13962** |
| &nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 23235 | 23411 | **23336** |
| &nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 516 | 455 | **400** |
| &nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 17801 | 17808 | **19551** |
|  Consolidated Total | 333120 | 347376 | **333444** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5824 | 6329 | **6778** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Services | 50308 | 50965 | **51287** |
| &nbsp;&nbsp;&nbsp;&nbsp; Municipal Assessment and Grants | 26450 | 27406 | **30376** |
| &nbsp;&nbsp;&nbsp;&nbsp; Local Government Fiscal Framework | 880375 | 880375 | **859712** |
| &nbsp;&nbsp;&nbsp;&nbsp; Federal Grant Programs | 291568 | 305702 | **290157** |
| &nbsp;&nbsp;&nbsp;&nbsp; Grants in Place of Taxes | 55332 | 55332 | **75277** |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Community Partnership | 13400 | 13400 | **10600** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technical and Corporate Services | 15927 | 16683 | **17451** |
| &nbsp;&nbsp;&nbsp;&nbsp; Land and Property Rights Tribunal | 8010 | 8300 | **8589** |
| &nbsp;&nbsp;&nbsp;&nbsp; Calgary Event Centre-Community Rink | 15000 | 15000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Disaster and Emergency Assistance | 3411 | 3411 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Edmonton Event Park | 2000 | 2000 | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Safety Codes Council | 20040 | 19187 | **21166** |
|  Consolidated Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1387645 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1404090 | **1386393** |
|  Net Operating Result | (1054525) | (1056714) | **(1052949)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Technical and Corporate Services | 120 | 165 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Safety Codes Council | 1562 | 579 | **642** |
|  Consolidated Total | 1707 | 769 | **667** |
|  AMORTIZATION | (465) | (407) | **(486)** |
|  DISPOSALS OR WRITE OFFS | (5) | - | **-** |
|  Change in Capital Assets Total | 1237 | 362 | **181** |

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183 Municipal Affairs

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![LOGO](g96450dsp300.jpg)

**Primary and Preventative Health Services** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | <br> Comparable | <br> Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13171917 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13171917 | **14901507** |
|  CAPITAL INVESTMENT | 22230 | 34856 | **22230** |
|  FINANCIAL TRANSACTIONS | 162789 | 123789 | **149240** |
|  CONTINGENCY | - | 1157988 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Corporate Support and Policy Development

Provides business services including corporate finance, and the development and review of strategic health policy, health research, health system quality improvement and accountability.

&nbsp;&nbsp;&nbsp;&nbsp;1.4 Health Advocates' Office

Provides support to the independent body reporting to the Minister of Primary and Preventative Health Services and provides an intake for healthcare complaints, citizen concerns and issues that impact seniors.

2 Primary Care

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support

Includes salaries and supplies and services to support Primary Health Care programs.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Primary Care Networks

Provides funding for team-based primary health care delivery that aim to provide comprehensive, and collaborative primary health care services within the local communities.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Modernizing Alberta's Primary Health Care System

Includes supports for the MAPS initiative implementation plan to strengthen primary health care and ensure timely access to appropriate primary health care services.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Primary Care Alberta

Includes supports for ensuring Albertans have access to high-quality primary care services across the province that improve health outcomes and prioritize patient experience.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Alberta Precision Laboratories

Provides funding for community laboratory services operations.

3 Physician Compensation and Development

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Program Support

Includes salaries and supplies and services for the administration of physician services and support programs.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Physician Services

Includes Fee-for-Service payments, Clinical Alternate Relationship Plans, Academic Medicine, Physician Support Programs and Physician On-Call funding.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Physician Education and Recruitment

Supports initiatives such as Resident Physicians Services Compensation, Physician Education and Development, and Rural Health Professions Action Plan.

4 Drugs and Supplemental Health Benefits

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Support

Includes salaries and supplies and services to support the Drugs and Supplemental Health Benefit programs and administrative costs for the Alberta Blue Cross and Alberta Dental Services Corporation contracts.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Outpatient Drugs

Supports the purchase and administration of outpatient cancer therapy drugs and specialized high cost drugs.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Seniors Drug, Dental, Optical and Supplemental Health Benefits

Supports the supplemental health insurance plan that provides premium free coverage of prescription drugs, basic dental and optical services, and supplemental health benefits.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Non-Group Drug and Supplemental Health Benefits

Supports coverage for prescription drugs for individuals who might not otherwise have the opportunity to purchase drug and other health benefit insurance coverage through a group plan.

&nbsp;&nbsp;&nbsp;&nbsp;4.5 Assured Income for the Severely Handicapped Health Benefit

Provides health benefits to AISH clients, their cohabiting partners and dependent children.

Primary and Preventative Health Services 186

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

&nbsp;&nbsp;&nbsp;&nbsp;4.6 Child Health Benefit

Covers children's health expenses for families with low incomes. This plan is for children up to 18 years of age. Children who are 18 or 19 years old also qualify, if they are living at home and attending high school.

&nbsp;&nbsp;&nbsp;&nbsp;4.7 Adult Health Benefit

Provides supports to low income adults to ensure they have access to prescription drugs and health benefits.

&nbsp;&nbsp;&nbsp;&nbsp;4.8 Alberta Aids to Daily Living

Provides financial assistance to buy medical equipment or supplies for clients with a long-term disability, chronic or terminal illness.

&nbsp;&nbsp;&nbsp;&nbsp;4.9 Pharmaceutical Innovation and Management

Supports policy development regarding pharmacists and pharmacies as well as support for pharmacists to administer medication by injection or to review medication charts.

5 Population and Public Health

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Support

Includes salaries, supplies and services to support Indigenous health programs.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Immunization Support

Provides support for operations of the Provincial Vaccine Depot and immunization providers.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Protection, Prevention, and Wellness

Provides support for strategies and standards in environmental health, emergency preparedness, health promotion, and protection for the health of the public.

&nbsp;&nbsp;&nbsp;&nbsp;5.4 Cancer Research, Screening, and Prevention

Supports initiatives in cancer prevention, screening, education and research.

&nbsp;&nbsp;&nbsp;&nbsp;5.5 Public Health Services

Includes services to maintain and improve the health of the general population through promoting and protecting health, with a focus on preventing disease and injury.

6 Indigenous Health

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support

Includes salaries, supplies and services to support Indigenous health programs.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Indigenous Health

Provides support for initiatives dedicated to improving the health and well-being of First Nation, Metis and Inuit peoples in Alberta.

7 Other Health System Services and Supports

&nbsp;&nbsp;&nbsp;&nbsp;7.1 Program Support

Includes salaries and supplies and services to support out-of-province health care services.

&nbsp;&nbsp;&nbsp;&nbsp;7.2 Allied Health Services

Provides eligible Albertans with allied health services including optometry, podiatry, podiatric surgery, and oral and maxillofacial surgery services through four distinct schedules of benefits.

&nbsp;&nbsp;&nbsp;&nbsp;7.3 Out-of-Province Health Care Services

Supports out-of-province and out-of-country hospital and medical costs for services provided to eligible Albertans, with these costs generally covered under a reciprocal agreements.

&nbsp;&nbsp;&nbsp;&nbsp;7.4 Children's Health Supports

Provides support for rehabilitation services for children and youth.

&nbsp;&nbsp;&nbsp;&nbsp;7.5 Health Innovation

Provides support for initiatives on enhancing health outcomes.

&nbsp;&nbsp;&nbsp;&nbsp;7.6 Community-based grants

Supports community agencies and other organizations to provide health prevention and promotion initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;7.7 Diagnostic and Therapeutic Services

Includes diagnostic imaging, clinical nutrition and rehabilitation services (audiology, occupational therapy, physical therapy, respiratory therapy and speech language pathology).

187 Primary and Preventative Health Services

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

&nbsp;&nbsp;&nbsp;&nbsp;7.8 Health Shared Services

Provides funding for centralized key support functions of IT, finance, and human resources to provincial health agencies and corporations.

8 Information Technology

&nbsp;&nbsp;&nbsp;&nbsp;8.1 Program Support

Includes salaries and supplies and services to support the maintenance and development of information systems.

&nbsp;&nbsp;&nbsp;&nbsp;8.2 Development and Operations

Supports the operation and maintenance of department information technology and provincial information systems.

9 Health Quality Alberta

Supports the Council, an independent organization engaged in gathering and translating knowledge and information into practical actions that can improve the quality, safety and performance of Alberta's health system.

10 Infrastructure Support

&nbsp;&nbsp;&nbsp;&nbsp;10.1 Planning Initiatives Capital Program

Supports planning activities for future health facility developments.

&nbsp;&nbsp;&nbsp;&nbsp;10.2 External Information Systems Development

Provides capital support to develop and implement provincial information systems to enhance the efficiency of the health system.

Primary and Preventative Health Services 188

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 736 | 736 | **925** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 1186 | 1186 | **1334** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Corporate Support and Policy Development | 52019 | 55351 | **53815** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.4 Health Advocates' Office | 3808 | 4035 | **4229** |
|  Sub-total | 57749 | 61308 | **60303** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Primary Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support | 12256 | 13134 | **13767** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Primary Care Networks | 252906 | 252906 | **260006** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Modernizing Alberta's Primary Health Care System | 177000 | 177000 | **81000** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Primary Care Alberta | 292616 | 558646 | **653101** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Alberta Precision Laboratories |  |  | **556601** |
|  Sub-total | 734778 | 1001686 | **1564475** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Physician Compensation and Development |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Program Support | 14207 | 15194 | **15884** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Physician Services | 5868162 | 5868162 | **7271593** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Physician Education and Recruitment | 458310 | 458310 | **450310** |
|  Sub-total | 6340679 | 6341666 | **7737787** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Drugs and Supplemental Health Benefits |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Program Support | 70103 | 71278 | **72124** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Outpatient Drugs | 493300 | 578800 | **643958** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Seniors Drug, Dental, Optical and Supplemental Health Benefits | 826209 | 826209 | **939409** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Non-Group Drug and Supplemental Health Benefits | 216761 | 261607 | **235828** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.5 Assured Income for the Severely Handicapped Health Benefit | 260902 | 262757 | **272094** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Child Health Benefit | 25897 | 21303 | **27305** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.7 Adult Health Benefit | 231353 | 222658 | **246035** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.8 Alberta Aids to Daily Living | 219750 | 219750 | **234988** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.9 Pharmaceutical Innovation and Management | 162937 | 140397 | **214191** |
|  Sub-total | 2507212 | 2604759 | **2885932** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Population and Public Health |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Program Support | 23283 | 80638 | **84647** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Immunization Support | 4121 | 4121 | **4121** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Protection, Prevention, and Wellness | 9891 | 9891 | **8931** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.4 Cancer Research, Screening, and Prevention | 33584 | 33584 | **31814** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.5 Public Health Services | 384563 | 58467 | **58244** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;455442 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;186701 | **187757** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Indigenous Health |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Program Support | 7114 | 7599 | **7921** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Indigenous Health | 7900 | 7900 | **7900** |
|  Sub-total | 15014 | 15499 | **15821** |

---

189 Primary and Preventative Health Services

------

EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Other Health System Services and Supports |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Program Support | 17281 | 17883 | **18399** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Allied Health Services | 153393 | 153393 | **187446** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.3 Out-of-Province Health Care Services | 145637 | 145637 | **159282** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.4 Children's Health Supports | 15000 | 15000 | **15000** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.5 Health Innovation | 15260 | 15260 | **14260** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.6 Community-based grants | 127196 | 127196 | **115905** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.7 Diagnostic and Therapeutic Services | 2364345 | 1827397 | **1300563** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.8 Health Shared Services |  | 435235 | **436009** |
|  Sub-total | 2838112 | 2737001 | **2246864** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Information Technology |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Program Support | 23293 | 23659 | **23882** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Development and Operations | 178914 | 178914 | **138114** |
|  Sub-total | 202207 | 202573 | **161996** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Health Quality Alberta | 9976 | 9976 | **9824** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Infrastructure Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;10.1 Planning Initiatives Capital Program | 5000 | 5000 | **25000** |
| &nbsp;&nbsp;&nbsp;&nbsp;10.2 External Information Systems Development | 5748 | 5748 | **5748** |
|  Sub-total | 10748 | 10748 | **30748** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13171917 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13171917 | **14901507** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Information Technology |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Development and Operations | 22230 | 34856 | **22230** |
|  Total | 22230 | 34856 | **22230** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Drugs and Supplemental Health Benefits |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Outpatient Drugs | 9000 | 9000 | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Population and Public Health |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Immunization Support | 153789 | 114789 | **140240** |
|  Total | 162789 | 123789 | **149240** |

---

Primary and Preventative Health Services 190

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CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | <br> Comparable | <br> Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Primary Care |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Primary Care Alberta |  | 17000 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Physician Compensation and Development |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Physician Services |  | 962000 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Drugs and Supplemental Health Benefits |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Seniors Drug, Dental, Optical and Supplemental Health Benefits |  | 136693 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.5 Assured Income for the Severely Handicapped Health Benefit |  | 15986 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.9 Pharmaceutical Innovation and Management |  | 26309 |  |
|  Sub-total |  | 178988 |  |
|  Total |  | 1157988 |  |

---

191 Primary and Preventative Health Services

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27<br> Estimate** |
| 1 | Services to Ministries | **2024** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding is received from other ministries to provide common services such as corporate services or other program supporting services. Program 1.3 |  |
|  Total |  | **2024** |

---

Primary and Preventative Health Services 192

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27** <br> **Estimate**  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 250 | 250 | **250** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 18000 | 18000 | **18000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | 9000 | 9000 | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;276245 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;237245 | **138473** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 2000 | 2000 | **2000** |
|  Total | 305495 | 266495 | **167723** |

---

193 Primary and Preventative Health Services

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated** <br> **2026-27** <br> **Estimate**  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **60303** | 2250 |  | (2024) | **60529** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | **1564475** |  | 1889348 | (1778718) | **1675105** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physician Compensation and Development | **7737787** |  |  | (795393) | **6942394** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | **2885932** | 9000 |  | (643958) | **2250974** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | **187757** | 138473 |  | (84266) | **241964** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Health | **15821** |  |  |  | **15821** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | **2256688** |  | 2321790 | (3281101) | **1297377** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | **161996** | 18000 |  | (10700) | **169296** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure Support | **30748** | - | - | (30748) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **14901507** | 167723 | 4211138 | (6626908) | **12653460** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | **-** |  | 20000 |  | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | **-** |  | 120 |  | **120** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | **22230** | - | - | - | **22230** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **22230** |  | 20120 |  | **42350** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | **-** |  | 77450 |  | **77450** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | **9000** |  |  |  | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | **140240** |  |  |  | **140240** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | **-** | - | 568 | - | **568** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **149240** |  | 78018 |  | **227258** |
|  RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **14870759** | 2000 | 3986446 | (6596160) | **12263045** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **-** |  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **30748** |  |  | (30748) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 18250 | 146724 |  | **164974** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 147473 | 77968 | - | **225441** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **14901507** | 167723 | 4211138 | (6626908) | **12653460** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **22230** |  | 20120 |  | **42350** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **149240** | - | 78018 | - | **227258** |

---

Primary and Preventative Health Services 194

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br> Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canada Health Transfer | 6559639 | 6632617 | **7036499** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 392640 | 431000 | **63900** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Direct transfers to SUCH sector / Alberta Innovates Corporation | 212 | 212 | **212** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health / school board fees and charges | 32137 | 32137 | **32137** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 4795 | 4795 | **4795** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licenses | 50 | 50 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector sales, rentals and services | 472571 | 472571 | **472571** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Supplementary Health Benefit Premiums | 43000 | 43000 | **43000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 1965678 | 1871770 | **1872777** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector fundraising, donations, gifts and contributions |  | 33333 | **100000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 9470722 | 9521485 | **9625941** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (1977823) | (1883915) | **(1884922)** |
|  Consolidated Total | 7492899 | 7637570 | **7741019** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 59999 | 63558 | **62553** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | 2096431 | 2137869 | **2110806** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physician Compensation and Development | 6340679 | 7303666 | **7737787** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | 2516212 | 2792747 | **2894932** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | 721305 | 413564 | **315848** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Health | 15014 | 15499 | **15821** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | 4985830 | 4485887 | **4068183** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 220207 | 220573 | **179996** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure Support | 10748 | 10748 | **10748** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 16966425 | 17444111 | **17396674** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (5784681) | (5199630) | **(4743214)** |
|  Consolidated Total | 11181744 | 12244481 | **12653460** |
|  Net Operating Result | (3688845) | (4606911) | **(4912441)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care |  |  | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | 186 | 186 | **120** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 22230 | 34856 | **22230** |
|  Consolidated Total | 22416 | 35042 | **42350** |
|  AMORTIZATION | (164737) | (164737) | **(164974)** |
|  Change in Capital Assets Total | (142321) | (129695) | **(122624)** |

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195 Primary and Preventative Health Services

------

MINISTRY FINANCIAL STATEMENTS…continued

CHANGE IN INVENTORY ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | 77450 | 77450 | **77450** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supplemental Health Benefits | 9000 | 9000 | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | 153789 | 114789 | **140240** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | 568 | 568 | **568** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 240807 | 201807 | **227258** |
|  Consolidated Total | 240807 | 201807 | **227258** |
|  CONSUMPTION | (363213) | (324213) | **(225441)** |
|  Change in Inventory Assets Total | (122406) | (122406) | **1817** |

---

Primary and Preventative Health Services 196

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![LOGO](g96450dsp302.jpg)

**Public Safety and Emergency Services** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1243209 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1250183 | **1395131** |
|  CAPITAL INVESTMENT | 23315 | 26689 | **11953** |
|  FINANCIAL TRANSACTIONS | 37118 | 37118 | **104588** |
|  CONTINGENCY | - | 85865 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides financial services, compliance and process improvement, procurement, facilities and fleet management.

2 Public Security

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Alberta Sheriffs Police Service Funding

Provides Alberta law enforcement services, including the implementation and delivery of policing services, Highway Patrol, Court and Security, Protection and Investigation services, and Fish and Wildlife enforcement.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Provincial Security Intelligence Office

Provides security expertise and advice related to human induced intentional threats.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Law Enforcement Oversight

Provides standards oversight, security and security licensing services and investigation services. Includes Body Armour Control, Integrated Community Safety and Specialized Policing.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Contract Policing and Policing Oversight

Provides strategic management of the Royal Canadian Mountain Police Provincial Police Service Agreement and is responsible for civilian oversight of police. Also includes Biology Casework and the Edmonton Airport Policing Service.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Indigenous Policing Services

Ensures effective policing for Alberta Indigenous communities through policing agreements with Canada, the Royal Canadian Mountain Police and self-administered Indigenous police services.

&nbsp;&nbsp;&nbsp;&nbsp;2.6 Policing Support Grant

Provides annual grants to municipalities that provide their own policing to help offset their costs.

&nbsp;&nbsp;&nbsp;&nbsp;2.7 Organized and Serious Crime

Supports the Alberta Law Enforcement Response Team which responds to serious and organized crime and the Gun and Gang Violence Action Fund which enhances efforts to combat gun and gang violence.

3 Correctional Services

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Correctional Planning and Innovation

Oversees strategy and planning functions, with a focus on workforce planning, supporting correctional technology enhancements, business transformation, sentence administration, staff wellness, audits and investigations.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Custody Operations

Oversees day-to-day operational needs of all 10 adult and youth correctional centres province wide including ongoing security needs, policy requirements, facility planning and training.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Community Corrections

Oversees all aspects of community supervision in the province for adults and youth, as well as all attendance centres. Includes pre-trial supervision, probation, electronic monitoring, and alternative measures or sanctions.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Correctional Programs and Services

Oversees contract administration and goods procurement, administration for conditional release programs, inmate discipline, custody programs as well as specialized youth programs in cooperation with Justice Canada.

&nbsp;&nbsp;&nbsp;&nbsp;3.5 Training Academy

Provides induction training to correctional peace and probation officers, and peace officers. Establishes standards and provides oversight of peace officer training programs and manages the ministry training facility.

Public Safety and Emergency Services 198

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS… continued

4 Alberta Emergency Management Agency

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Managing Director's Office

Provides strategic leadership, direct service, support and advice to government, municipalities, First Nations and other partners and key stakeholders for emergency and disaster prevention, preparedness, and response.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Strategy and Systems Support

Leads Alberta Emergency Management Agency policy, legislation, finance, and logistical and support services. Includes the Alberta First Responders Radio Communication System.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Provincial Operations

Supports the Provincial Operations Centre including field operations, training and certification, planning and consequence management, emergency social services, business continuity, critical infrastructure, and Alberta Emergency Alert.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 Recovery Operations

Coordinates government support for disaster-affected communities and Albertans, and directly administers the provision of disaster financial assistance.

&nbsp;&nbsp;&nbsp;&nbsp;4.5 Specialized Provincial Operations and Communications

Delivers and enhances specialized programs and services, both in the field and in the Provincial Emergency Coordination Center, that improve safety and interoperability with Emergency Response Partners.

&nbsp;&nbsp;&nbsp;&nbsp;4.6 Disaster Recovery

Funds localized disasters and extraordinary firefighting costs, and administers funding for disaster initiatives managed by other ministries.

5 Strategy, Support and Integrated Initiatives

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Strategic Policy and Planning

Provides policy, legislative planning, agency oversight, intergovernmental coordination, business planning and reporting, and stakeholder engagement functions.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Community and Public Safety Services

Provides community initiatives supports and crime prevention, Indigenous programs, anti-human trafficking and the Alberta Centre, and victim services.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Information Technology, Research and Modernization

Provides research, statistical reporting, evaluation, and data analytics services in addition to digital process modernization and Information Management Technology planning services.

6 Police Review Commission

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Alberta Serious Incident Response Team

Conducts serious and sensitive investigations for police, peace officers and legislative security officers as well as other statutory investigations for police officers.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Case Management and Resolutions

Conducts intake and assessment for public complaints and resolution and investigation of code of conduct complaints.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 Corporate Services

Provides corporate services to the Police Review Commission, including administrative support for the Chief Executive Officer, legal , policy, training, communications services, and management of the hearing secretariat.

199 Public Safety and Emergency Services

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 963 | 963 | **1053** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 975 | 975 | **1129** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 8474 | 8474 | **10232** |
|  Sub-total | 10412 | 10412 | **12414** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Public Security |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Alberta Sheriffs Police Service Funding | 164066 | 168171 | **200942** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Provincial Security Intelligence Office | 2232 | 2247 | **2922** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Law Enforcement Oversight | 23825 | 19640 | **22948** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Contract Policing and Policing Oversight | 397192 | 397956 | **432289** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Indigenous Policing Services | 22779 | 22779 | **24569** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.6 Policing Support Grant | 119046 | 119046 | **115869** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.7 Organized and Serious Crime | 66316 | 68437 | **66952** |
|  Sub-total | 795456 | 798276 | **866491** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Correctional Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Correctional Planning and Innovation | 5133 | 5133 | **5642** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Custody Operations | 266642 | 266642 | **308743** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Community Corrections | 59971 | 59971 | **66414** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Correctional Programs and Services | 14106 | 14106 | **14511** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Training Academy | 7321 | 7321 | **8064** |
|  Sub-total | 353173 | 353173 | **403374** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Emergency Management Agency |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Managing Director's Office | 617 | 617 | **1723** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Strategy and Systems Support | 5754 | 5754 | **7822** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Provincial Operations | 9580 | 9634 | **11062** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Recovery Operations | 2397 | 2397 | **2873** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.5 Specialized Provincial Operations and Communications | 21246 | 21246 | **22965** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Disaster Recovery |  | 4100 | **-** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;39594 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43748 | **46445** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Strategy, Support and Integrated Initiatives |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Strategic Policy and Planning | 2699 | 2699 | **3729** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Community and Public Safety Services | 9081 | 9081 | **11848** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Information Technology, Research and Modernization | 3124 | 3124 | **3971** |
|  Sub-total | 14904 | 14904 | **19548** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Police Review Commission |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Alberta Serious Incident Response Team | 7642 | 7642 | **8456** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Case Management and Resolutions | 9000 | 9000 | **10682** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 Corporate Services | 4892 | 4892 | **7256** |
|  Sub-total | 21534 | 21534 | **26394** |

---

Public Safety and Emergency Services 200

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EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27** <br> **Estimate**  |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Public Security |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Law Enforcement Oversight |  |  | **16158** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Indigenous Policing Services | 8136 | 8136 | **4307** |
|  Sub-total | 8136 | 8136 | **20465** |
|  Total | 1243209 | 1250183 | **1395131** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Public Security |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Alberta Sheriffs Police Service Funding | 19735 | 18279 | **6643** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Law Enforcement Oversight |  | 1935 | **1730** |
|  Sub-total | 19735 | 20214 | **8373** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Correctional Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Custody Operations | 1280 | 1280 | **1280** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Community Corrections |  | 1000 | **-** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1280 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2280 | **1280** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Emergency Management Agency |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Strategy and Systems Support | 2300 | 2561 | **2300** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Recovery Operations |  | 1634 | **-** |
|  Sub-total | 2300 | 4195 | **2300** |
|  Total | 23315 | 26689 | **11953** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  DISASTER LIABILITY RETIREMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Emergency Management Agency |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Recovery Operations | 22118 | 22118 | **45588** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Disaster Recovery | 15000 | 15000 | **59000** |
|  Sub-total | 37118 | 37118 | **104588** |
|  Total | 37118 | 37118 | **104588** |

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201 Public Safety and Emergency Services

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CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 50 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 64 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 588 |  |
|  Sub-total |  | 702 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Public Security |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Alberta Sheriffs Police Service Funding |  | 8945 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Provincial Security Intelligence Office |  | 234 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Law Enforcement Oversight |  | 1126 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Contract Policing and Policing Oversight |  | 18639 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Indigenous Policing Services |  | 740 |  |
|  Sub-total |  | 29684 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Correctional Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Correctional Planning and Innovation |  | 258 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Custody Operations |  | 13885 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Community Corrections |  | 1837 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Correctional Programs and Services |  | 200 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Training Academy |  | 377 |  |
|  Sub-total |  | 16557 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Alberta Emergency Management Agency |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Managing Director's Office |  | 375 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Strategy and Systems Support |  | 1074 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Provincial Operations |  | 427 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 Recovery Operations |  | 253 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.6 Disaster Recovery |  | 35379 |  |
|  Sub-total |  | 37508 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Strategy, Support and Integrated Initiatives |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Strategic Policy and Planning |  | 564 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Community and Public Safety Services |  | 133 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Information Technology, Research and Modernization |  | 459 |  |
|  Sub-total |  | 1156 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Police Review Commission |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Alberta Serious Incident Response Team |  | 258 |  |
|  Total |  | 85865 |  |

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Public Safety and Emergency Services 202

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27<br>Estimate** |
| 1 | Edmonton Regional Airports Authority Policing Services Agreement | **4180** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue from the Edmonton Regional Airports Authority is used for policing services at the Edmonton International Airport under the Provincial Police Service Agreement. Program 2.4 |  |
|  Total |  | **4180** |

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203 Public Safety and Emergency Services

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | 50600 | 50600 | **50600** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Security | 1586 | 1586 | **1586** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | 511 | 511 | **511** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | 27110 | 27110 | **27110** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Police Review Commission | 2 | 2 | **2** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | 1000 | 1000 | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 20 | 20 | **20** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | 775 | 775 | **775** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;81604 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;81604 | **81604** |

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Public Safety and Emergency Services 204

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br> Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **12414** | 20 |  |  | **12434** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Security | **886956** | 1586 |  | (200942) | **687600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | **403374** | 1286 |  | (6794) | **397866** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | **46445** | 78710 |  | (6100) | **119055** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | **19548** |  |  | (684) | **18864** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Police Review Commission | **26394** | 2 |  |  | **26396** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Sheriffs Police Services | **-** |  | 200942 |  | **200942** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Civil Forfeiture Fund | **-** |  | 5985 |  | **5985** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Victims of Crime and Public Safety Fund | **-** | - | 39940 | - | **39940** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1395131** | 81604 | 246867 | (214520) | **1509082** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Security | **8373** |  |  |  | **8373** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | **1280** |  |  |  | **1280** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | **2300** |  |  |  | **2300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Victims of Crime and Public Safety Fund | **-** | - | 25 | - | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **11953** |  | 25 |  | **11978** |
| RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **1374666** | 51395 | 246847 | (214520) | **1458388** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **20465** |  |  |  | **20465** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 29209 | 20 |  | **29229** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 1000 | - | - | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1395131** | 81604 | 246867 | (214520) | **1509082** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **11953** |  | 25 |  | **11978** |

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205 Public Safety and Emergency Services

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 37005 | 48380 | **38013** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 1000 | 1000 | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licences | 53151 | 53151 | **53151** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fines and Penalties | 27700 | 27700 | **33400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 108566 | 97179 | **112948** |
|  Consolidated Total | 227422 | 227410 | **238512** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 10432 | 11134 | **12434** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Security | 641112 | 660566 | **687600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | 354459 | 371016 | **404660** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | 118304 | 159966 | **125155** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support and Integrated Initiatives | 14904 | 16060 | **19548** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Police Review Commission | 21536 | 21794 | **26396** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Sheriffs Police Services | 164066 | 177116 | **200942** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Civil Forfeiture Fund |  | 5099 | **5985** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Victims of Crime and Public Safety Fund | 38832 | 39813 | **39940** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1363645 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1462564 | **1522660** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (13578) | (13578) | **(13578)** |
|  Consolidated Total | 1350067 | 1448986 | **1509082** |
|  Net Operating Result | (1122645) | (1221576) | **(1270570)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Security | 19735 | 20214 | **8373** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | 1280 | 2280 | 1280 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Management Agency | 2300 | 4195 | 2300 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Victims of Crime and Public Safety Fund | 25 | 25 | 25 |
|  Consolidated Total | 23340 | 26714 | **11978** |
|  AMORTIZATION | (29224) | (29224) | **(29229)** |
|  Change in Capital Assets Total | (5884) | (2510) | **(17251)** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
|  CONSUMPTION | (1000) | (1000) | **(1000)** |
|  Change in Inventory Assets Total | (1000) | (1000) | **(1000)** |

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Public Safety and Emergency Services 206

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![LOGO](g96450dsp302.jpg)

**Service Alberta and Red Tape Reduction** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;194213 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;198416 | **220033** |
|  CAPITAL INVESTMENT | 72330 | 60957 | **67567** |
|  FINANCIAL TRANSACTIONS | 5500 | 5500 | **5500** |
|  CONTINGENCY | - | 7023 | **-** |

---

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DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Supports strategic and corporate functions across the ministry in corporate finance, policy and governance, business, and strategic planning and facilities.

2 Consumer and Registry Services

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Consumer Awareness and Advocacy

Facilitates fair market practices, enforces consumer protection legislation, and administers the Residential Tenancy Dispute Resolution Service and the Condominium Dispute Resolution Tribunal.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Land Titles

Supports the registration of land ownership in Alberta and the subdivision of land through the accuracy of land titles.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Motor Vehicles

Delivers services to Albertans such as driver's licences and abstracts, vehicle registrations, identification cards; and oversees privatized registry agents.

&nbsp;&nbsp;&nbsp;&nbsp;2.4 Other Registry Services

Provides registry services for individuals and businesses, including vital statistics, corporate and non-profit registration, and property transactions.

&nbsp;&nbsp;&nbsp;&nbsp;2.5 Registries Modernization

Manages the modernization of all registries.

3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Red Tape Reduction

Leads the government's Red Tape Reduction efforts to improve service delivery and reduce unnecessary regulatory and administrative burdens for Albertans and businesses.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Audit and Investigations

Undertakes audit and investigation services that protects Albertans and the integrity of government services provided to Albertans.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Alcohol, Gaming and Cannabis Policy

Leads the government's policy work on gaming, liquor and cannabis, including oversight of Alberta Gaming, Liquor and Cannabis, and the Alberta iGaming Corporation.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Horse Racing and Breeding Renewal Program

Supports Horse Racing Alberta by granting a fixed percentage of the net proceeds from slot terminals at Racing Entertainment Centres to Horse Racing Alberta.

&nbsp;&nbsp;&nbsp;&nbsp;3.5 Airport Entertainment Centres

Service Alberta and Red Tape Reduction 208

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DESCRIPTION OF SUPPLY VOTE PROGRAMS … continued

4 Financial and Administrative Shared Services

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Procurement Services

Delivers centralized goods procurement services as well as warehousing services and surplus sales.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Client Service Operations

Delivers centralized services to ministries such as accounts payable and receivable, business partner maintenance, electronic payments, and banking services.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Central Logistics

Delivers centralized administrative services, such as fleet management and safety, work alone monitoring, mail, printing, employee ID, building access, and contact center operations.

&nbsp;&nbsp;&nbsp;&nbsp;4.4 ATI Operations and King's Printer

Delivers centralized access to information, administration of the *Access to Information Act* , administers disclosures on behalf of ministries, and manages printing and publication of Alberta government laws and materials.

209 Service Alberta and Red Tape Reduction

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 824 | 824 | **1046** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 855 | 855 | **1095** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 3939 | 3939 | **4829** |
|  Sub-total | 5618 | 5618 | **6970** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Consumer and Registry Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Consumer Awareness and Advocacy | 9401 | 9624 | **13720** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Land Titles | 18814 | 18814 | **21017** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Motor Vehicles | 33404 | 33404 | **34393** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Other Registry Services | 7810 | 7810 | **7799** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Registries Modernization | 9281 | 9281 | **11988** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;78710 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;78933 | **88917** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy | &nbsp;&nbsp;&nbsp;&nbsp; 3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Red Tape Reduction | 1765 | 1765 | **1454** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Audit and Investigations | 8262 | 8631 | **10044** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Alcohol, Gaming and Cannabis Policy | 2126 | 2126 | **1633** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Horse Racing and Breeding Renewal Program | 44200 | 46750 | **48500** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Airport Entertainment Centres |  | 61 | **450** |
|  Sub-total | 56353 | 59333 | **62081** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Financial and Administrative Shared Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Procurement Services | 4645 | 4645 | **6281** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Client Service Operations | 5830 | 5830 | **7854** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Central Logistics | 30666 | 31666 | **35739** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 ATI Operations and King's Printer | 12391 | 12391 | **12191** |
|  Sub-total | 53532 | 54532 | **62065** |
|  Total | 194213 | 198416 | **220033** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Consumer and Registry Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Registries Modernization | 44725 | 38352 | **49589** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy | &nbsp;&nbsp;&nbsp;&nbsp; 3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Alcohol, Gaming and Cannabis Policy | 10000 | 5000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Financial and Administrative Shared Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Central Logistics | 17605 | 17605 | **17978** |
|  Total | 72330 | 60957 | **67567** |

---

Service Alberta and Red Tape Reduction 210

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FINANCIAL TRANSACTIONS VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Financial and Administrative Shared Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Client Service Operations | 400 | 400 | **400** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Central Logistics | 5100 | 5100 | **5100** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5500 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5500 | **5500** |
|  CONTINGENCY VOTE BY PROGRAM |  |  |  |
|  OPERATING EXPENSE<br>|  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 118 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 127 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 267 | **-** |
|  Sub-total |  | 512 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Consumer and Registry Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Consumer Awareness and Advocacy |  | 442 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Land Titles |  | 1178 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Motor Vehicles |  | 455 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.4 Other Registry Services |  | 332 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.5 Registries Modernization |  | 348 | **-** |
|  Sub-total |  | 2755 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy | &nbsp;&nbsp;&nbsp;&nbsp; 3 Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Red Tape Reduction |  | 92 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Audit and Investigations |  | 504 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Alcohol, Gaming and Cannabis Policy |  | 58 | **-** |
|  Sub-total |  | 654 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Financial and Administrative Shared Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Procurement Services |  | 507 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Client Service Operations |  | 947 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Central Logistics |  | 872 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.4 ATI Operations and King's Printer |  | 776 | **-** |
|  Sub-total | - | 3102 | **-** |
|  Total | - | 7023 | **-** |

---

211 Service Alberta and Red Tape Reduction

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Estimate** |
| 1 | Horse Racing and Breeding Renewal Program | **48500** |

| 2 | Services to Ministries | **23611** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding is received from other ministries to provide cross-government services such as: administrative services, contact centres, mail services, audit services, and fleet administration. Programs 3 and 4 |  |
| 3 | Condominium Dispute Resolution Tribunal | **3670** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding is received from condominium corporations through a per-unit service fee and through fees associated with resolving applications for dispute resolution, outside of the court. These fees are used to fund the direct and indirect costs related to the operations of the tribunal dispute resolution service. Program 2.1 |  |
| 4 | Residential Tenancy Dispute Resolution Service | **1450** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fees collected from landlords and tenants to resolve disputes, outside of the provincial court, are used to fund the cost of this service. Program 2.1 |  |
| 5 | Specialty Licence Plates | **500** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fees collected for specialty licence plates that allow Albertans to show their support for charitable organizations and are used to fund the production of the plates. Program 2.3 |  |
| 6 | Airport Entertainment Centres | **450** |

| 7 | Other Registry Services | **50** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fees charged for special reports generated from the registry information system are used to fund the production of these reports. Program 2.4 |  |
|  Total |  | **78231** |
|  FINANCIAL TRANSACTIONS AMOUNTS FUNDED BY CREDIT OR RECOVERY | FINANCIAL TRANSACTIONS AMOUNTS FUNDED BY CREDIT OR RECOVERY |  |
| 8 | Services to Ministries | **4200** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding is received from other ministries to provide cross-government mail services. Program 4 |  |
|  Total |  | **4200** |

---

Service Alberta and Red Tape Reduction 212

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | 1320 | 1320 | **1320** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | 16780 | 16780 | **16780** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5 | 5 | **5** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | 870 | 870 | **870** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | 4625 | 4625 | **4625** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 37 | 37 | **37** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | 95 | 95 | **95** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | 435 | 435 | **435** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24192 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24192 | **24192** |

---

213 Service Alberta and Red Tape Reduction

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **6970** | 42 |  | **7012** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | **88917** | 2310 |  | **91227** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy | **62081** |  | (1149) | **60932** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | **62065** | 21840 | (36727) | **47178** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **220033** | 24192 | (37876) | **206349** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | **49589** |  |  | **49589** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | **17978** | - | - | **17978** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **67567** |  |  | **67567** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | **5500** |  |  | **5500** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **220033** | 592 | (37876) | **182749** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 18100 |  | **18100** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 5500 | - | **5500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **220033** | 24192 | (37876) | **206349** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **67567** |  |  | **67567** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **5500** |  |  | **5500** |

---

Service Alberta and Red Tape Reduction 214

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Income from Government Business Enterprises | 2332128 | 2324144 | **2421488** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor Vehicle Licences | 593354 | 588304 | **610695** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land Titles Registration Levy | 161246 | 188544 | **191796** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Premiums, Fees and Licences | 91979 | 104851 | **120285** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Miscellaneous Revenue | 34140 | 35509 | **39501** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3212847 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3241352 | **3383765** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (32515) | (33884) | **(37876)** |
|  Consolidated Total | 3180332 | 3207468 | **3345889** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;Ministry Support Services | 5660 | 6172 | **7012** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | 81020 | 83998 | **91227** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy | 56353 | 59987 | **62081** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | 75372 | 79474 | **83905** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 218405 | 229631 | **244225** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (32515) | (33884) | **(37876)** |
|  Consolidated Total | 185890 | 195747 | **206349** |
|  Net Operating Result | 2994442 | 3011721 | **3139540** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer and Registry Services | 44725 | 38352 | **49589** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulatory Transformation, Compliance, and Gaming, Liquor and Cannabis Policy | 10000 | 5000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | 17605 | 17605 | **17978** |
|  Consolidated Total | 72330 | 60957 | **67567** |
|  AMORTIZATION | (18100) | (18100) | **(18100)** |
|  Change in Capital Assets Total | 54230 | 42857 | **49467** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial and Administrative Shared Services | 5500 | 5500 | **5500** |
|  Consolidated Total | 5500 | 5500 | **5500** |
|  CONSUMPTION | (5500) | (5500) | **(5500)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

215 Service Alberta and Red Tape Reduction

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![LOGO](g96450dsp336.jpg)

**Technology and Innovation** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;921014 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;944826 | **970990** |
|  CAPITAL INVESTMENT | 158628 | 131980 | **153522** |
|  FINANCIAL TRANSACTIONS | 25000 | 25000 | **-** |
|  CONTINGENCY | - | 12322 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Supports strategic and corporate functions across the ministry in corporate finance, policy and governance, business, and strategic planning, and facilities.

2 Innovation, Privacy and Policy

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Innovation, Privacy and Policy

Advances Alberta's innovation agenda, delivers enterprise policy and programs for content, privacy, and technology, leading digital service strategy, governance, and partnerships to support government services.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Grant to Alberta Innovates Corporation

Provides funding to Alberta Innovates Corporation, which is responsible for supporting government's research and innovation initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Grant to Alberta Enterprise Corporation

Provides funding to the Alberta Enterprise Corporation, which is responsible for attracting venture capital funds for knowledge-based companies.

3 Technology Support and Operations

Manages government's secure technology platforms, including the 1GX system, end users, voice, data, video conferencing, network services and SuperNet operation.

4 Digital Design and Delivery

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Digital Delivery and Innovation

As government's centre of digital delivery, designs simpler, faster and better services with ministries; builds capability and confidence in modern digital practice; and assures service quality and value through standards and controls.

5 Cybersecurity

Protect digital assets and identify, monitor, and respond to cyber threats. Collaborate with public and private organizations to strengthen Alberta's overall cybersecurity posture.

6 Data and Content Management

Provides strategic direction and delivery of services related to the governance and management of content, including data, information, records, and emerging technologies such as artificial intelligence.

Technology and Innovation 218

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1.1 Minister's Office | 727 | 727 | **807** |
| &nbsp;&nbsp;&nbsp;&nbsp; 1.2 Deputy Minister's Office | 805 | 805 | **895** |
| &nbsp;&nbsp;&nbsp;&nbsp; 1.3 Corporate Services | 4156 | 4156 | **4725** |
|  Sub-total | 5688 | 5688 | **6427** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Innovation, Privacy and Policy |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2.1 Innovation, Privacy and Policy | 70503 | 82161 | **83030** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2.2 Grant to Alberta Innovates Corporation | 194592 | 186334 | **133992** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;265095 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;268495 | **217022** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Technology Support and Operations | 364204 | 386404 | **392219** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Digital Design and Delivery |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4.1 Digital Delivery and Innovation | 122779 | 124979 | **114881** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Cybersecurity | 15315 | 15315 | **17616** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Data and Content Management | 34789 | 34469 | **32729** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Technology Support and Operations | 106200 | 102532 | **183096** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Innovation, Privacy and Policy |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2.2 Grant to Alberta Innovates Corporation | 6944 | 6944 | **7000** |
|  Total | 921014 | 944826 | **970990** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Technology Support and Operations | 28635 | 29288 | **23146** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Digital Design and Delivery |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4.1 Digital Delivery and Innovation | 129993 | 102692 | **130376** |
|  Total | 158628 | 131980 | **153522** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  DEBT REPAYMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Innovation, Privacy and Policy |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2.3 Grant to Alberta Enterprise Corporation | 25000 | 25000 | **-** |
|  Total | 25000 | 25000 | **-** |

---

219 Technology and Innovation

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CONTINGENCY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Technology Support and Operations |  | 12322 |  |
|  Total |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12322 |  |

---

Technology and Innovation 220

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27<br>Estimate** |
| 1  | Services to Ministries | **39130** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding received from other ministries is used to provide cross-government technology services. Programs 3, 4 and 6 |  |
| Total |  | **39130** |

---

221 Technology and Innovation

------

AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Innovation, Privacy and Policy | 117849 | 100000 | **125000** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Payments to Related Parties |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | 6750 | 6750 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | 19174 | 19174 | **19021** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Digital Design and Delivery | 41400 | 46400 | **41400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 38 | 38 | **38** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | 440 | 440 | **440** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;185651 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;172802 | **185899** |

---

Technology and Innovation 222

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **6427** | 38 |  |  | **6465** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Innovation, Privacy and Policy | **224022** | 125000 |  | (171829) | **177193** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | **575315** | 19461 |  | (25254) | **569522** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Digital Design and Delivery | **114881** | 41400 |  | (13456) | **142825** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cybersecurity | **17616** |  |  |  | **17616** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Data and Content Management | **32729** |  |  | (420) | **32309** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Innovates Corporation | **-** |  | 206809 | (54350) | **152459** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Enterprise Corporation | **-** | - | 4258 | - | **4258** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **970990** | 185899 | 211067 | (265309) | **1102647** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | **23146** |  |  |  | **23146** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Digital Design and Delivery | **130376** |  |  |  | **130376** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Innovates Corporation | **-** | - | 15500 | - | **15500** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **153522** | - | 15500 | - | **169022** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **780894** | 125478 | 200119 | (258309) | **848182** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **183096** |  |  |  | **183096** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **7000** |  |  | (7000) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 60421 | 10948 | - | **71369** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **970990** | 185899 | 211067 | (265309) | **1102647** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **153522** | - | 15500 | - | **169022** |

---

223 Technology and Innovation

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Internal Government Transfers | 87530 | 87530 | **87530** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 4600 | 4600 | **2833** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 1500 | 1500 | **1500** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 85376 | 112856 | **87869** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 179006 | 206486 | **179732** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (128086) | (155566) | **(128086)** |
|  Consolidated Total | 50920 | 50920 | **51646** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 5726 | 5726 | **6465** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Innovation, Privacy and Policy | 188352 | 182161 | **208030** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | 496768 | 527622 | **594776** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Digital Design and Delivery | 164179 | 171379 | **156281** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cybersecurity | 15315 | 15315 | **17616** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Data and Content Management | 34789 | 34469 | **32729** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Innovates Corporation | 256883 | 248625 | **206809** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Enterprise Corporation | 4258 | 4258 | **4258** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1166270 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1189555 | **1226964** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (156627) | (184107) | **(124317)** |
|  Consolidated Total | 1009643 | 1005448 | **1102647** |
|  Net Operating Result | (958723) | (954528) | **(1051001)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Support and Operations | 28635 | 29288 | **23146** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Digital Design and Delivery | 129993 | 102692 | **130376** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Innovates Corporation | 17491 | 21849 | **15500** |
|  Consolidated Total | 176119 | 153829 | **169022** |
|  AMORTIZATION | (70139) | (75139) | **(71369)** |
|  Change in Capital Assets Total | 105980 | 78690 | **97653** |

---

Technology and Innovation 224

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![LOGO](g96450dsp300.jpg)

**Tourism and Sport**

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;133983 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;134033 | **127143** |
|  CAPITAL INVESTMENT | 25 | 25 | **25** |
|  CONTINGENCY | - | 2467 | **-** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides key ministry support functions including corporate services, financial services, grant management, cross-ministry and intergovernmental strategies, strategic policy and planning, governance and legislative support.

---

| | |
|:---|:---|
| 2 | Tourism  |

---

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support

Supports activities, including policy analysis, information management, strategic, financial and operational planning matters.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Tourism Policy and Strategy

Responsible for the legislative, regulatory and broad policy framework strategy to advance tourism, including all-season resort development.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Grant to Travel Alberta Corporation

Operating grant to the Travel Alberta Corporation.

3 Sport, Physical Activity and Recreation

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Sport, Physical Activity and Recreation Services

Works with national, provincial, municipal and local partners to develop and advance policy and programs.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Sport, Physical Activity and Recreation Development

Supports provincial sport, physical activity and recreation organizations in enhancing participant (athlete, coach, official and volunteer) development to develop and advance operational policies and programs for Albertans.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Multi-Sport Games

Provides and supports opportunities for Alberta's athletes to participate in multi-sport games including Alberta and Canada Summer and Winter Games and Arctic Winter Games.

&nbsp;&nbsp;&nbsp;&nbsp;3.4 Support for Sport, Physical Activity and Recreation

Supports Alberta's sport, physical activity and recreation sector through grants to organizations and individuals.

&nbsp;&nbsp;&nbsp;&nbsp;3.5 Active Communities Initiative

Provides grants for small and mid-sized projects such as indoor and outdoor hockey arenas and rinks, community pools, indoor turf centres, pickleball courts, sport fields and courts, and other recreational facilities.

&nbsp;&nbsp;&nbsp;&nbsp;3.6 Support for Tourism and Sport Infrastructure

Assists non-profit organizations in the construction and/or renovation of tourism and sport facilities through capital funding.

Tourism and Sport 226

------

EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 780 | 780 | **870** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 870 | 870 | **960** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 500 | 500 | **500** |
|  Sub-total | 2150 | 2150 | **2330** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Tourism |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support | 827 | 827 | **880** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Tourism Policy and Strategy | 1296 | 1346 | **1598** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Grant to Travel Alberta Corporation | 75248 | 75248 | **75248** |
|  Sub-total | 77371 | 77421 | **77726** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Sport, Physical Activity and Recreation |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Sport, Physical Activity and Recreation Services | 3085 | 3085 | **3340** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Sport, Physical Activity and Recreation Development | 1540 | 1540 | **1680** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Multi-Sport Games | 1855 | 1855 | **1985** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Support for Sport, Physical Activity and Recreation | 31982 | 31982 | **31082** |
|  Sub-total | 38462 | 38462 | **38087** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Sport, Physical Activity and Recreation |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.5 Active Communities Initiative | 10000 | 10000 | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.6 Support for Tourism and Sport Infrastructure | 5000 | 5000 | **-** |
|  Sub-total | 15000 | 15000 | **9000** |
|  CAPITAL PAYMENTS TO RELATED PARTIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Sport, Physical Activity and Recreation |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.6 Support for Tourism and Sport Infrastructure | 1000 | 1000 | **-** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;133983 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;134033 | **127143** |

---

227 Tourism and Sport

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CAPITAL INVESTMENT VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Forecast | **2026-27<br>Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Sport, Physical Activity and Recreation |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Multi-Sport Games | 25 | 25 | **25** |
|  Total | 25 | 25 | **25** |
|  CONTINGENCY VOTE BY PROGRAM |  |  |  |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 45 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 45 | **-** |
|  Sub-total |  | 90 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Tourism |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Support |  | 28 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Tourism Policy and Strategy |  | 77 | **-** |
|  Sub-total |  | 105 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Sport, Physical Activity and Recreation |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Sport, Physical Activity and Recreation Services |  | 140 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Sport, Physical Activity and Recreation Development |  | 66 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Multi-Sport Games |  | 66 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.4 Support for Sport, Physical Activity and Recreation |  | 2000 | **-** |
|  Sub-total | - | 2272 | **-** |
|  Total | - | 2467 | **-** |

---

Tourism and Sport 228

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27** <br> **Estimate**  |
| 1 | Sport, Physical Activity and Recreation | **4125** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue from donations, fees and other sources used to fund the cost of sport programs, facilities and services. Programs 3.1, 3.2, 3.3 and 3.4 |  |
| 2 | All-Season Resorts | **150** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue from application and other fees related to development of All-Season Resorts. Programs 2.2 |  |
|  Total |  | **4275** |

---

229 Tourism and Sport

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism | 7 | 7 | **7** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sport, Physical Activity and Recreation | 5 | 5 | **5** |
|  Total | 12 | 12 | **12** |

---

Tourism and Sport 230

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br> Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **2330** |  |  |  | **2330** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism | **77726** | 7 | 76453 | (75248) | **78938** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sport, Physical Activity and Recreation | **47087** | 5 | - | (1500) | **45592** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **127143** | 12 | 76453 | (76748) | **126860** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sport, Physical Activity and Recreation | **25** |  |  |  | **25** |
| RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING | RECONCILIATION BY TYPE OF SPENDING |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **118143** |  | 76398 | (76748) | **117793** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **9000** |  |  |  | **9000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 12 | 55 | - | **67** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **127143** | 12 | 76453 | (76748) | **126860** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **25** |  |  |  | **25** |

---

231 Tourism and Sport

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 640 | 640 | **640** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 150 | 150 | **150** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 300 | 350 | **450** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 4185 | 4185 | **5035** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 5275 | 5325 | **6275** |
|  Consolidated Total | 5275 | 5325 | **6275** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 2150 | 2240 | **2330** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism | 78603 | 78758 | **78938** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sport, Physical Activity and Recreation | 54467 | 56739 | **47092** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;135220 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;137737 | **128360** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (2500) | (2500) | **(1500)** |
|  Consolidated Total | 132720 | 135237 | **126860** |
|  Net Operating Result | (127445) | (129912) | **(120585)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sport, Physical Activity and Recreation | 25 | 25 | **25** |
|  Consolidated Total | 25 | 25 | **25** |
|  AMORTIZATION | (87) | (87) | **(67)** |
|  Change in Capital Assets Total | (62) | (62) | **(42)** |

---

Tourism and Sport 232

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![LOGO](g96450dsp320.jpg)

**Transportation and Economic Corridors** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  EXPENSE | 1833019 | 1684329 | **2106494** |
|  CAPITAL INVESTMENT | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1561812 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1390499 | **1715232** |
|  FINANCIAL TRANSACTIONS | 129461 | 129461 | **134406** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Services

Includes Strategic Policy, Finance, and Strategic Business Services which are responsible for providing policy support and development, financial services, business planning, reporting services, and emergency management.

2 Program Services and Support

&nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Services

Guides investment and capital planning strategies and develops and implements procurement policies and processes; manages contracts and contract risks; and oversees new strategic procurement initiatives.

&nbsp;&nbsp;&nbsp;&nbsp;2.2 Assessment and Support Systems

Consists of multi-year contracts for data collection, inspections, assessment, and functional planning studies required to support the provincial highway network and inform future transportation needs and prioritization.

&nbsp;&nbsp;&nbsp;&nbsp;2.3 Passenger Rail Master Plan

Supports activities for feasibility assessment and studies required to explore options and governance to develop a passenger rail delivery plan and inform future rail needs and prioritization.

3 Traffic Safety Programs

&nbsp;&nbsp;&nbsp;&nbsp;3.1 Traffic Safety Services

Leads programs that improve traffic safety and reduce serious transportation injuries, including driver training, education, testing, and compliance for drivers, commercial carriers, dangerous goods, inspection facilities and provincial rail systems.

&nbsp;&nbsp;&nbsp;&nbsp;3.2 Driver Safety Initiatives

Improves driver competency, regulatory compliance, and road safety through the mandatory Class 1 Learning Pathway and delivers the Pre-Entry Program to help new commercial carriers meet National Safety Code requirements.

&nbsp;&nbsp;&nbsp;&nbsp;3.3 Commercial Driver Grants

Provides funding support to Albertans entering the professional driving industry.

4 Provincial Highway Maintenance

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Maintenance

Includes the on-going structural and operating maintenance of all provincial highways, bridges and other infrastructure; such as snow removal, grass cutting, maintenance of highway lighting, among others.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 P3 Maintenance

Includes structural and operational maintenance of all provincial ring roads.

&nbsp;&nbsp;&nbsp;&nbsp;4.3 Salt, Sand and Gravel

Purchase of salt, sand and gravel for provincial highway and bridge maintenance.

5 Municipal Transit and Transportation Grant Programs

&nbsp;&nbsp;&nbsp;&nbsp;5.1 Strategic Transportation Infrastructure Program

Provides financial assistance to smaller municipalities for developing and maintaining key transportation infrastructure that promotes economic growth and improves mobility.

&nbsp;&nbsp;&nbsp;&nbsp;5.2 Green Transit Incentives Program (GreenTRIP)

Provides funding support for local, regional and inter-municipal public transit projects throughout Alberta that reduce greenhouse gas emissions.

&nbsp;&nbsp;&nbsp;&nbsp;5.3 Terwillegar Expansion

Provides funding to the City of Edmonton to assist with the Terwillegar Drive expansion.

Transportation and Economic Corridors 234

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

&nbsp;&nbsp;&nbsp;&nbsp;5.4 Calgary LRT Projects

Provides funding to the City of Calgary to assist with the construction of Green Line and Blue Line LRT projects.

&nbsp;&nbsp;&nbsp;&nbsp;5.5 Edmonton LRT Projects

Provides funding to the City of Edmonton to assist with the construction of LRT projects.

&nbsp;&nbsp;&nbsp;&nbsp;5.6 Ray Gibbon Drive Expansion

Provides funding to the City of St. Albert to assist with the Ray Gibbon Drive project.

&nbsp;&nbsp;&nbsp;&nbsp;5.7 Yellowhead Trail Project

Provides funding to the City of Edmonton to assist with the Yellowhead Trail project.

&nbsp;&nbsp;&nbsp;&nbsp;5.8 Red Deer Regional Airport Expansion

Provides funding to support expansion of the regional airport.

&nbsp;&nbsp;&nbsp;&nbsp;5.9 YYC Rail Connection

Provides funding to the City of Calgary to assist with the Calgary International Airport rail connection planning.

&nbsp;&nbsp;&nbsp;&nbsp;5.10 O'Chiese Road Improvements

Provides funding to Clearwater County to support O'Chiese Road Improvements.

&nbsp;&nbsp;&nbsp;&nbsp;5.11 Calgary Rivers District and Events Centre

Provides funding to facilitate the construction of roads, bridges, LRT connections, site utilities, site reclamation and other essential infrastructure supporting the development of the new Calgary Events Centre.

&nbsp;&nbsp;&nbsp;&nbsp;5.12 Fox Lake Access Improvement

Provides funding assistance to improve access into Fox Lake to rebuild the community after devastating wildfires.

&nbsp;&nbsp;&nbsp;&nbsp;5.13 Traffic Safety Fund

Provides funding to support municipalities in re-engineering intersections to reduce collisions, ultimately improving driver safety.

&nbsp;&nbsp;&nbsp;&nbsp;5.14 McKinley Bridge Replacement

Provides funding to the East Prairie Metis Settlement to support the McKinley Bridge replacement project after the 2023 Grizzly Complex Wildfire.

&nbsp;&nbsp;&nbsp;&nbsp;5.15 Border Road Reconstruction

Provides special grant to the County of Warner for construction of a new local gravel road on the Canadian side of the Canada-United States border.

&nbsp;&nbsp;&nbsp;&nbsp;5.16 Cooking Lake Airport

To support rehabilitation of the runway and apron surface at Cooking Lake Airport.

6 Municipal Water Infrastructure Grant Programs

&nbsp;&nbsp;&nbsp;&nbsp;6.1 Municipal Water Wastewater Program

Provides project-specific grants to smaller municipalities to assist in the construction of high priority municipal water supply and treatment, wastewater treatment and disposal projects.

&nbsp;&nbsp;&nbsp;&nbsp;6.2 Water for Life

Provides project-specific grants for large regional water systems to municipalities to assist larger communities in the construction of high priority municipal water supply and treatment, wastewater treatment and disposal projects.

&nbsp;&nbsp;&nbsp;&nbsp;6.3 First Nations Water Tie-In Program

Provides First Nations communities with reliable access to safe drinking-water in order to reduce or eliminate boil water advisories and to provide reliable wastewater management systems.

&nbsp;&nbsp;&nbsp;&nbsp;6.4 Sundre Wastewater Treatment Plant

Provides a project-specific grant to assist with a wastewater treatment plant upgrade in Sundre with new and innovative technology.

&nbsp;&nbsp;&nbsp;&nbsp;6.5 Lethbridge Waterline Expansion

Provides funding to Lethbridge County to assist with upgrades to water infrastructure in the region.

&nbsp;&nbsp;&nbsp;&nbsp;6.6 Capital Region Wastewater Treatment

Provides funding to support the additional treatment of wastewater to create a water source that can be used for industrial purposes.

&nbsp;&nbsp;&nbsp;&nbsp;6.7 Airdrie Wastewater Treatment Plant

Provides funding to the City of Airdrie for their wastewater infrastructure upgrade project.

235 Transportation and Economic Corridors

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

7 Federal Grant Programs

&nbsp;&nbsp;&nbsp;&nbsp;7.1 Investing in Canada Infrastructure - Public Transit

Eligible municipalities can apply for funding to improve and expand existing public transit systems. This is a federal program with grant funding flowing through the department's budget.

&nbsp;&nbsp;&nbsp;&nbsp;7.2 Investing in Canada Infrastructure - Green Infrastructure

Funds projects that protect the environment and supports Canada's transition to a clean economy. This is a federal program with grant funding flowing through the department's budget.

&nbsp;&nbsp;&nbsp;&nbsp;7.3 Investing in Canada Infrastructure - Rural and Northern Communities

Provides funding to support projects that improve infrastructure in small, rural and remote communities. This is a federal program with grant funding flowing through the department's budget.

&nbsp;&nbsp;&nbsp;&nbsp;7.4 Investing in Canada Infrastructure - COVID-19 Resilience

Provides support to fund quick-start, short-term projects in response to the impacts of COVID-19. This is a federal program with grant funding flowing through the department's budget.

8 Ring Roads

&nbsp;&nbsp;&nbsp;&nbsp;8.1 Edmonton Ring Road

The Ring Road consists of Anthony Henday Drive (Highway 216).

&nbsp;&nbsp;&nbsp;&nbsp;8.2 Calgary Ring Road

The Ring Road consists of Stoney Trail (Highway 201), West Calgary and Southwest Calgary.

&nbsp;&nbsp;&nbsp;&nbsp;8.3 Debt Servicing Costs

Interest payments related to Calgary and Edmonton Ring Roads.

&nbsp;&nbsp;&nbsp;&nbsp;8.4 P3 Debt Repayment

Principal payments related to Calgary and Edmonton Ring Roads.

9 Provincial Highway Construction Projects

&nbsp;&nbsp;&nbsp;&nbsp;9.1 Highway Twinning, Widening and Expansion

Includes final paving on newly surfaced roadways, widening of existing paved surfaces; twinning/multi-lane, bypass, and new road construction and interchanges.

&nbsp;&nbsp;&nbsp;&nbsp;9.2 Deerfoot Trail Upgrades

Alleviates traffic congestion, improves traffic flow and maintains safety on the Deerfoot Trail, which is part of the North/South Trade Corridor.

10 Bridge Construction Projects

Includes bridge replacements, deck replacements, overlays and bridge painting.

11 Provincial Highway Rehabilitation

&nbsp;&nbsp;&nbsp;&nbsp;11.1 Highway Rehabilitation Projects

Highway pavement restoration related to the provincial highway network. Also includes intersection improvements and other safety-related activities.

&nbsp;&nbsp;&nbsp;&nbsp;11.2 P3 Rehabilitation

Highway pavement restoration to avoid irreparable deterioration related to Edmonton and Calgary Ring Roads constructed under a Public-Private Partnership arrangement.

&nbsp;&nbsp;&nbsp;&nbsp;11.3 Major Maintenance

Extends the useful life of highways and bridges, such as deep mill and fill, paver patch, replacement of delineators, full depth concrete replacement, replacement of deck joint, culvert inlet and outlet replacement.

Transportation and Economic Corridors 236

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

12 Water Management Projects

&nbsp;&nbsp;&nbsp;&nbsp;12.1 Water Management Infrastructure

Manages the design, construction and maintenance of new water management projects, as well as the rehabilitation and upgrading of existing water management infrastructure with the Ministry of Agriculture and Irrigation.

&nbsp;&nbsp;&nbsp;&nbsp;12.2 Springbank Off-Stream Reservoir

Includes the construction of a dry reservoir west of Calgary that will store water temporarily during a flood.

&nbsp;&nbsp;&nbsp;&nbsp;12.3 Ghost Reservoir

An infrastructure project on the Ghost River upstream of Calgary to protect Alberta's people, homes, industries, infrastructure, and economy from future drought and flood events in the Bow River basin.

237 Transportation and Economic Corridors

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 786 | 836 | **884** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 836 | 898 | **957** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Services | 8165 | 8720 | **9297** |
|  Sub-total | 9787 | 10454 | **11138** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Program Services and Support |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;2.1 Program Services | 22635 | 24296 | **25621** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.2 Assessment and Support Systems | 21500 | 22000 | **21500** |
| &nbsp;&nbsp;&nbsp;&nbsp;2.3 Passenger Rail Master Plan | 6000 | 6000 | **5000** |
|  Sub-total | 50135 | 52296 | **52121** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Traffic Safety Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 Traffic Safety Services | 22545 | 23915 | **25166** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 Driver Safety Initiatives | 26389 | 26796 | **11234** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.3 Commercial Driver Grants | 7649 | 7649 | **-** |
|  Sub-total | 56583 | 58360 | **36400** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Provincial Highway Maintenance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Maintenance | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;359658 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;349447 | **350237** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 P3 Maintenance | 94704 | 105704 | **105704** |
|  Sub-total | 454362 | 455151 | **455941** |
|  CAPITAL GRANTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Municipal Transit and Transportation Grant Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 Strategic Transportation Infrastructure Program | 32603 | 35000 | **29332** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.2 Green Transit Incentives Program (GreenTRIP) | 2500 | 2500 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.3 Terwillegar Expansion | 10100 |  | **12400** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.4 Calgary LRT Projects | 100000 | 58000 | **139065** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.5 Edmonton LRT Projects | 271831 | 240312 | **360107** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.6 Ray Gibbon Drive Expansion | 25001 | 17500 | **11000** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.7 Yellowhead Trail Project | 50657 | 44000 | **44716** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.8 Red Deer Regional Airport Expansion | 3593 | 7655 | **2542** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.9 YYC Rail Connection | 6384 | 815 | **1071** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.10 O'Chiese Road Improvements | 5000 |  | **3000** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.11 Calgary Rivers District and Events Centre | 82400 | 25000 | **79400** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.12 Fox Lake Access Improvement | 6000 |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.13 Traffic Safety Fund | 1000 | 1000 | **2000** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.14 McKinley Bridge Replacement |  | 1000 | **5420** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.15 Border Road Reconstruction |  | 8000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;5.16 Cooking Lake Airport |  |  | **3853** |
|  Sub-total | 597069 | 440782 | **693906** |

---

Transportation and Economic Corridors 238

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EXPENSE VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  CAPITAL GRANTS... continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Municipal Water Infrastructure Grant Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;6.1 Municipal Water Wastewater Program | 44667 | 52703 | **63862** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.2 Water for Life | 51351 | 54564 | **97672** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.3 First Nations Water Tie-In Program | 7500 | 9384 | **15187** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.4 Sundre Wastewater Treatment Plant | 7500 |  | **7500** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.5 Lethbridge Waterline Expansion |  | 570 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.6 Capital Region Wastewater Treatment | 10000 |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;6.7 Airdrie Wastewater Treatment Plant |  | 1200 | **13800** |
|  Sub-total | 121018 | 118421 | **198021** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Federal Grant Programs |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Investing in Canada Infrastructure - Public Transit | 323131 | 322660 | **367863** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Investing in Canada Infrastructure - Green Infrastructure | 89635 | 97947 | **178936** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.3 Investing in Canada Infrastructure - Rural and Northern Communities | 12149 | 7668 | **4140** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.4 Investing in Canada Infrastructure - COVID-19 Resilience | 7577 | 9017 | **-** |
|  Sub-total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;432492 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;437292 | **550939** |
|  DEBT SERVICING |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Ring Roads |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.3 Debt Servicing Costs | 111573 | 111573 | **108028** |
|  Total | 1833019 | 1684329 | **2106494** |
|  CAPITAL INVESTMENT VOTE BY PROGRAM |  |  |  |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Strategic Services | 687 | 687 | **687** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Ring Roads |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.1 Edmonton Ring Road |  | 3495 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;8.2 Calgary Ring Road | 20000 | 28024 | **42521** |
|  Sub-total | 20000 | 31519 | **42521** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Provincial Highway Construction Projects |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.1 Highway Twinning, Widening and Expansion | 628862 | 421911 | **781535** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.2 Deerfoot Trail Upgrades | 197312 | 255086 | **168000** |
|  Sub-total | 826174 | 676997 | **949535** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Bridge Construction Projects | 125000 | 125640 | **134255** |
| &nbsp;&nbsp;&nbsp;&nbsp; 11 Provincial Highway Rehabilitation |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;11.1 Highway Rehabilitation Projects | 391087 | 344733 | **417820** |
| &nbsp;&nbsp;&nbsp;&nbsp;11.2 P3 Rehabilitation | 46724 | 51338 | **22594** |
| &nbsp;&nbsp;&nbsp;&nbsp;11.3 Major Maintenance | 45000 | 41411 | **56920** |
|  Sub-total | 482811 | 437482 | **497334** |

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239 Transportation and Economic Corridors

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CAPITAL INVESTMENT VOTE BY PROGRAM ... continued

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS...continued |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 12 Water Management Projects |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;12.1 Water Management Infrastructure | 58784 | 52329 | **65000** |
| &nbsp;&nbsp;&nbsp;&nbsp;12.2 Springbank Off-Stream Reservoir | 42356 | 59845 | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;12.3 Ghost Reservoir | 6000 | 6000 | **5900** |
|  Sub-total | 107140 | 118174 | **90900** |
|  Total | 1561812 | 1390499 | **1715232** |
|  FINANCIAL TRANSACTIONS VOTE BY PROGRAM |  |  |  |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Provincial Highway Maintenance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 Salt, Sand and Gravel | 65907 | 65907 | **65907** |
|  ASSET RETIREMENT OBLIGATIONS AND ENVIRONMENTAL LIABILITIES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Provincial Highway Maintenance |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Maintenance | 2000 | 2000 | **3400** |
|  DEBT REPAYMENT FOR PUBLIC PRIVATE PARTNERSHIPS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Ring Roads |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;8.4 P3 Debt Repayment | 61554 | 61554 | **65099** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;129461 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;129461 | **134406** |

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Transportation and Economic Corridors 240

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | **2026-27<br>Estimate** |
| 1 | Motor Transport Permits and Licences | **9140** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A portion of the revenue for Motor Transport Permits and Licences supports Alberta's traffic volumes, the Driver Examiner Road Test Model and the Pre-Entry Program. Programs 3.1 and 3.2 |  |
| 2 | Commercial Vehicle Decals | **480** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenue generated from the sale and distribution of commercial vehicle decals. Program 3.1 |  |
|  Total |  | **9620** |
|  CAPITAL INVESTMENT AMOUNTS FUNDED BY CREDIT OR RECOVERY | CAPITAL INVESTMENT AMOUNTS FUNDED BY CREDIT OR RECOVERY |  |
| 1 | Highway Construction and Rehabilitation Projects | **3000** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Various agreements exist whereby the private sector and municipalities make contributions towards capital investment in new roads, bridges, interchanges; and capital maintenance and renewal projects. Programs 9.1 and 11.1 |  |
| 2 | Tourism Highway Signage Initiative | **1000** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The private sector contributes towards new investments in tourism related highway signs and structures in the province. Program 11.1 |  |
|  Total |  | **4000** |

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241 Transportation and Economic Corridors

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Payments to Related Parties |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Projects | 817332 | 817332 | **58732** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;884222 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;884222 | **924722** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | 65907 | 65907 | **65907** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | 9000 | 9000 | **9000** |
|  Total | 1776461 | 1776461 | **1058361** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Donated Capital Assets |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Construction Projects | 5130 | 11335 | **8172** |
|  Total | 5130 | 11335 | **8172** |

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Transportation and Economic Corridors 242

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Department<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **11138** |  |  | **11138** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Services and Support | **52121** |  |  | **52121** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Traffic Safety Programs | **36400** |  |  | **36400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | **455941** | 999629 |  | **1455570** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Transit and Transportation Grant Programs | **693906** |  |  | **693906** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Water Infrastructure Grant Programs | **198021** |  |  | **198021** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal Grant Programs | **550939** |  |  | **550939** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Projects | **-** | 58732 | (58732) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ring Roads - Debt Servicing | **108028** | - | - | **108028** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **2106494** | 1058361 | (58732) | **3106123** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **687** |  |  | **687** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ring Roads | **42521** |  |  | **42521** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Construction Projects | **949535** | 8172 |  | **957707** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bridge Construction Projects | **134255** |  |  | **134255** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Rehabilitation | **497334** |  |  | **497334** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Projects | **90900** | - | - | **90900** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **1715232** | 8172 |  | **1723404** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | **65907** | - | - | **65907** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **555600** | 9000 |  | **564600** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | **1442866** |  |  | **1442866** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital payments to related parties | **-** | 58732 | (58732) | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 924722 |  | **924722** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption | **-** | 65907 |  | **65907** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - Capital Plan | **108028** | - | - | **108028** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **2106494** | 1058361 | (58732) | **3106123** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **1715232** | 8172 |  | **1723404** |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION | **65907** | - | - | **65907** |

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243 Transportation and Economic Corridors

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MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investing in Canada Infrastructure Program | 432892 | 437692 | **551139** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Transfers from Government of Canada | 45339 | 45339 | **45339** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 38920 | 38920 | **39448** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Refunds of Expense | 2575 | 2575 | **2575** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 26983 | 26983 | **26983** |
|  Consolidated Total | 546709 | 551509 | **665484** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 9787 | 10454 | **11138** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Services and Support | 50135 | 52296 | **52121** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Traffic Safety Programs | 56583 | 58360 | **36400** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | 1413491 | 1414280 | **1455570** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Transit and Transportation Grant Programs | 597069 | 440782 | **693906** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Water Infrastructure Grant Programs | 121018 | 118421 | **198021** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal Grant Programs | 432492 | 437292 | **550939** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Projects | 817332 | 817332 | **58732** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ring Roads - Debt Servicing | 111573 | 111573 | **108028** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3609480 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3460790 | **3164855** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (817332) | (817332) | **(58732)** |
|  Consolidated Total | 2792148 | 2643458 | **3106123** |
|  Net Operating Result | (2245439) | (2091949) | **(2440639)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 687 | 687 | **687** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ring Roads | 20000 | 31519 | **42521** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Construction Projects | 831304 | 688332 | **957707** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bridge Construction Projects | 125000 | 125640 | **134255** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Rehabilitation | 482811 | 437482 | **497334** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Projects | 107140 | 118174 | **90900** |
|  Consolidated Total | 1566942 | 1401834 | **1723404** |
|  AMORTIZATION | (884222) | (884222) | **(924722)** |
|  Change in Capital Assets Total | 682720 | 517612 | **798682** |

---

Transportation and Economic Corridors 244

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MINISTRY FINANCIAL STATEMENTS…continued

CHANGE IN INVENTORY ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Highway Maintenance | 65907 | 65907 | **65907** |
|  Consolidated Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;65907 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;65907 | **65907** |
|  CONSUMPTION | (65907) | (65907) | **(65907)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

245 Transportation and Economic Corridors

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![LOGO](g96450dsp332.jpg)

**Treasury Board and Finance** 

AMOUNTS TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  EXPENSE | 186299 | 189199 | **245389** |
|  CAPITAL INVESTMENT | 50 | 50 | **8350** |
|  CONTINGENCY | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4000000 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43590 | **2000000** |

---

------

DESCRIPTION OF SUPPLY VOTE PROGRAMS

1 Ministry Support Services

&nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office

Oversees the development of ministerial policies that are aligned with broader government-wide objectives and priorities.

&nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office

Supports the Minister in achieving business plan and strategic goals of the ministry, government and public service.

&nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services

Provides strategic direction in financial and administrative policy, planning, compliance and reporting and is responsible for coordinating reporting documents.

2 Treasury Board Secretariat

Provides strategic financial services to develop, implement and report on government's fiscal plan, capital plan and business plan.

3 Fiscal Planning and Economic Analysis

Monitors and provides economic analysis of major issues influencing Alberta's economy and economic development. Provides tax policy advice and recommendations to promote a system, that is fair, efficient and effective.

4 Investment, Treasury and Risk Management

&nbsp;&nbsp;&nbsp;&nbsp;4.1 Treasury Management

Provides investment policy advice as well as portfolio planning and evaluation for the investments of the General Revenue Fund and the government endowment funds.

&nbsp;&nbsp;&nbsp;&nbsp;4.2 Risk Management and Insurance

Identifies and analyzes risk through assessment of contracts, facilities, operations and exposures.

5 Office of the Controller

Develops and manages government accounting standards and financial management policies.

6 Tax and Revenue Management

Ensures compliance with provincial tax legislation, administering tax, revenue and related benefit programs under the responsibility of the ministry, and contributing to the development of tax policy within the province.

7 Financial Sector and Pensions

&nbsp;&nbsp;&nbsp;&nbsp;7.1 Financial Sector Regulation and Policy

Regulates and supervises loan and trust corporations, financial institutions, insurance companies and registered private sector pension plans.

&nbsp;&nbsp;&nbsp;&nbsp;7.2 Automobile Insurance Rate Board

Regulates automobile insurance rating programs for private passenger vehicles for both basic and additional coverage in Alberta.

8 Provincial Bargaining and Compensation Office

Implements the Government of Alberta's public sector bargaining strategy and develops bargaining mandates for all public sector employers funded by the provincial government.

Treasury Board and Finance 248

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DESCRIPTION OF SUPPLY VOTE PROGRAMS…continued

9 Public Service Commission

&nbsp;&nbsp;&nbsp;&nbsp;9.1 Office of the Public Service Commissioner

Oversees operations of the Public Service Commission (PSC), which is the central human resource (HR) department for the Alberta Public Service (APS), providing advice and direct delivery of HR services for the Government of Alberta, supporting the attraction and retention of qualified employees to provide services and meet the needs of Albertans.

&nbsp;&nbsp;&nbsp;&nbsp;9.2 Client Service Delivery

Provides client-focused strategic advice and HR operational support to departments through a portfolio model. Delivers services related to employee relations, workforce planning and organizational effectiveness. Manages and supports recruitment services for all APS employees up to the senior manager level.

&nbsp;&nbsp;&nbsp;&nbsp;9.3 Labour Relations Policy and Programs

Represents the APS in negotiations with the Alberta Union of Provincial Employees (AUPE) and manages labour and employee relations disputes. Develops and implements policies, programs and resources to support a respectful workplace and promote psychological safety and employee wellbeing. Provides disability management services to managers and employees with complex needs. Implements the Occupational Health and Safety program in alignment with provincial legislation.

&nbsp;&nbsp;&nbsp;&nbsp;9.4 Strategic Services and Public Agency Secretariat

Designs, develops, and administers directives affecting the APS workforce, including policies related to classification and compensation, and pension and benefits. Supports client departments with HR data governance, standards and workforce analytics. Leads public agency governance and recruitment for agencies, board and commissions through the Public Agency Secretariat (PAS).

&nbsp;&nbsp;&nbsp;&nbsp;9.5 Learning, Engagement and Talent Management

Designs and administers corporate learning supports and talent management strategies and processes for the APS. Provides specialized recruitment services for executive management positions and agencies, boards and commissions in partnership with the PAS. Develops and delivers initiatives to support an engaged workforce and leads internal communications strategies across the APS.

10 Contingency / Disaster and Emergency Assistance

Upon approval by the Lieutenant Governor in Council, the Minister may either spend or transfer all or a portion of this vote to another minister for public emergencies, disasters or unanticipated costs.

249 Treasury Board and Finance

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EXPENSE VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office | 1167 | 1167 | **1197** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office | 761 | 761 | **937** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 6885 | 6885 | **9277** |
|  Sub-total | 8813 | 8813 | **11411** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Treasury Board Secretariat | 9339 | 9339 | **10232** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Fiscal Planning and Economic Analysis | 12384 | 12337 | **13221** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Investment, Treasury and Risk Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Treasury Management | 7645 | 7645 | **8054** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 Risk Management and Insurance | 1871 | 1871 | **1871** |
|  Sub-total | 9516 | 9516 | **9925** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Office of the Controller | 7106 | 7106 | **8313** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Tax and Revenue Management | 35223 | 38123 | **43001** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Financial Sector and Pensions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Financial Sector Regulation and Policy | 17266 | 17266 | **33911** |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Automobile Insurance Rate Board | 2609 | 2609 | **2609** |
|  Sub-total | 19875 | 19875 | **36520** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Provincial Bargaining and Compensation Office | 4591 | 4591 | **5644** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Public Service Commission |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.1 Office of the Public Service Commissioner | 770 | 770 | **1134** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.2 Client Service Delivery | 37869 | 37869 | **48476** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.3 Labour Relations Policy and Programs | 9558 | 9558 | **26204** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.4 Strategic Services and Public Agency Secretariat | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23085 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23132 | **21784** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.5 Learning, Engagement and Talent Management | 8170 | 8170 | **9524** |
|  Sub-total | 79452 | 79499 | **107122** |
|  Total | 186299 | 189199 | **245389** |

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Treasury Board and Finance 250

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CAPITAL INVESTMENT VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br> Budget | 2025-26<br> Forecast | **2026-27<br>Estimate** |
|  DEPARTMENT CAPITAL ACQUISITIONS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Financial Sector and Pensions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.2 Automobile Insurance Rate Board |  |  | **8300** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Public Service Commission |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.4 Strategic Services and Public Agency Secretariat | 25 | 25 | **25** |
|  Total | 50 | 50 | **8350** |
|  CONTINGENCY VOTE BY PROGRAM |  |  |  |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Ministry Support Services |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;1.1 Minister's Office |  | 36 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.2 Deputy Minister's Office |  | 94 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;1.3 Corporate Services |  | 1436 | **-** |
|  Sub-total |  | 1566 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Treasury Board Secretariat |  | 500 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Fiscal Planning and Economic Analysis |  | 1052 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Investment, Treasury and Risk Management |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 Treasury Management |  | 16664 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Office of the Controller |  | 534 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Tax and Revenue Management |  | 1720 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7 Financial Sector and Pensions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;7.1 Financial Sector Regulation and Policy |  | 103 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8 Provincial Bargaining and Compensation Office |  | 461 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 9 Public Service Commission |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;9.1 Office of the Public Service Commissioner |  | 191 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.2 Client Service Delivery |  | 4055 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.3 Labour Relations Policy and Programs |  | 15613 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.4 Strategic Services and Public Agency Secretariat |  | 604 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;9.5 Learning, Engagement and Talent Management |  | 527 | **-** |
|  Sub-total |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;20990 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10 Contingency / Disaster and Emergency Assistance | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4000000 |  | **2000000** |
|  Total | 4000000 | 43590 | **2000000** |

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251 Treasury Board and Finance

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VOTED AMOUNTS FUNDED BY CREDIT OR RECOVERY

The following table details the portions of the department's voted amounts for which a credit or recovery can be obtained. If a credit or recovery amount is expected to exceed its original estimate, the Treasury Board may increase the corresponding voted amount, pursuant to section 24(2) of the *Financial Administration Act*. If the actual credit or recovery amount realized is less than its original estimate, the corresponding funding authority is reduced by an equivalent amount in the programs shown.

EXPENSE AMOUNTS FUNDED BY CREDIT OR RECOVERY

---

| | | |
|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | <br> **2026-27<br>Estimate** |
| 1 | Alberta Insurance Regulation | **25754** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the Recovery of Insurance Administration Costs Regulation, the Superintendent of Insurance invoices the insurance industry to recover the cost of administering the *Insurance Act* and *Captive Insurance Companies Act.* Also, the Automobile Insurance Rate Board, as established by the *Insurance Act,* regulates automobile insurance premiums in Alberta fully funded by the insurance industry through an annual levy. Program 7.1 and 7.2 |  |
| 2 | Financial Institutions | **8368** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Financial Institutions Policy and Regulation branch recovers costs annually from ATB Financial under its current arrangement. Additional fees are also recovered from corporations registered under the *Loan and Trust Corporations Act.* Program 7.1 |  |
| 3 | Services to Ministries | **6775** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Funding received from other ministries used to provide collections services, such as Crown Debt Collections. Program 6 |  |
|  Total |  | **40897** |

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Treasury Board and Finance 252

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AMOUNTS NOT REQUIRED TO BE VOTED

The following department amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

EXPENSE

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating Expense |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest Payments on Corporate Tax Refunds | 7000 | 20000 | **12000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Climate Leadership Plan – Consumer Rebates | 2000 | 2000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Teachers' Pre-1992 Pensions - Payments | 496250 | 497750 | **489917** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Sector Pension - Payments | 60000 | 60000 | **60000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scientific Research and Experimental Development Tax Credit | 500 | 500 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax and Revenue Management | 590 | 590 | **590** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor Vehicle Accident Claims | 43521 | 52021 | **51521** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | 3021344 | 2976220 | **3463822** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Grants |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax and Revenue Management |  | 628 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Sector and Pensions | 50 | 50 | **50** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services |  |  | **125** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax and Revenue Management | 500 | 500 | **125** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor Vehicle Accident Claims | 6000 | 6000 | **6000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Income Tax Allowance Provision | 20000 | 20000 | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension Provisions |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in Unfunded Pension Obligation | (326000) | (111000) | **(322000)** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3331755 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3525259 | **3782150** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 1200 | 1200 | **-** |
|  Total | 1200 | 1200 | **-** |

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253 Treasury Board and Finance

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AMOUNTS NOT REQUIRED TO BE VOTED…continued

FINANCIAL TRANSACTIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; DEPARTMENT STATUTORY AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans and Advances |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Financial Services Corporation | 4918432 | 3316432 | **3466432** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Petroleum Marketing Commission | 6301092 | 4887883 | **6566446** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta School Foundation Fund | 2661000 | 2553000 | **2610000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ATB Financial | 8548576 | 12369637 | **13709208** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Balancing Pool | 1623000 | 1314000 | **1249000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Repayment |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Financial Services Corporation | 4947891 | 3441432 | **3591432** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Oil and Gas Orphan Abandonment and Reclamation Association | 30200 |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Petroleum Marketing Commission | 5924491 | 5242900 | **6921463** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ATB Financial | 8571047 | 11411907 | **13520731** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Balancing Pool | 1743000 | 1376000 | **1311000** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;45268729 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;45913191 | **52945712** |

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Treasury Board and Finance 254

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RECONCILIATION OF SUPPLY VOTE TO CONSOLIDATED GOVERNMENT ESTIMATE

The following tables summarize the relationship between the department's Supply Votes and the effect of the ministry on the Government's consolidated 2026-27 Estimates.

RECONCILIATION BY PROGRAM

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| (thousands of dollars) | **Voted<br>Supply** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Department<br>Amounts<br>Not Voted | Entities'<br>Amounts<br>Not Voted | Consolidation<br>Adjustments | **Consolidated<br>2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **11411** | 125 |  | (211) | **11325** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board Secretariat | **10232** |  |  |  | **10232** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fiscal Planning and Economic Analysis | **13221** |  |  |  | **13221** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment, Treasury and Risk Management | **9925** |  | 401438 | (192091) | **219272** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Controller | **8313** |  |  |  | **8313** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax and Revenue Management | **43001** | 12715 |  | (6775) | **48941** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Sector and Pensions | **36520** | 60050 | 160046 | (42) | **256574** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Bargaining and Compensation Office | **5644** |  |  |  | **5644** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Service Commission | **107122** |  |  | (250) | **106872** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCo Investment Management Services | **-** |  | 1054360 | (187246) | **867114** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Teachers' Pre-1992 Pensions - Payments | **-** | 489917 |  |  | **489917** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor Vehicle Accident Claims | **-** | 57521 |  |  | **57521** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Income Tax Allowance Provision | **-** | 20000 |  |  | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | **-** | 3463822 |  | (205442) | **3258380** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in Unfunded Pension Obligation | **-** | (322000) | - | - | **(322000)** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **245389** | 3782150 | 1615844 | (592057) | **5051326** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Sector and Pensions | **8300** |  | 10456 |  | **18756** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Service Commission | **25** |  |  |  | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCo Investment Management Services | **-** | - | 1000 | - | **1000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **8350** |  | 11456 |  | **19806** |
| &nbsp;&nbsp;&nbsp;&nbsp; CONTINGENCY | **2000000** | - | - | - | **2000000** |
|  RECONCILIATION BY TYPE OF SPENDING |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | **245389** | 640278 | 1603191 | (386255) | **2102603** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | **-** | 50 | 12293 |  | **12343** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - general | **-** | 1943779 | 360 | (205802) | **1738337** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs - capital plan | **-** | 1520043 |  |  | **1520043** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension provisions | **-** | (322000) | - | - | **(322000)** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | **245389** | 3782150 | 1615844 | (592057) | **5051326** |
| &nbsp;&nbsp;&nbsp;&nbsp; CAPITAL INVESTMENT | **8350** |  | 11456 |  | **19806** |
| &nbsp;&nbsp;&nbsp;&nbsp; CONTINGENCY | **2000000** | - | - | - | **2000000** |

---

255 Treasury Board and Finance

------

MINISTRY FINANCIAL STATEMENTS

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26 Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Personal Income Tax | 15509644 | 14771186 | **15933271** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Income Tax | 6764266 | 7420004 | **7300010** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Taxes | 3177759 | 3190121 | **3341159** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 2094122 | 2117697 | **2203458** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment Income | 2469593 | 4036501 | **3860496** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Income from Commercial Operations | 300005 | 417765 | **444559** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 278858 | 319313 | **359710** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCo Investment Management Charges | 988343 | 844498 | **867474** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 111383 | 115029 | **120698** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 31693973 | 33232114 | **34430835** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (335872) | (327509) | **(326817)** |
|  Consolidated Total | 31358101 | 32904605 | **34104018** |
|  EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 8604 | 10170 | **11327** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board Secretariat | 9339 | 9839 | **10232** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fiscal Planning and Economic Analysis | 12384 | 13389 | **13221** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment, Treasury and Risk Management | 414759 | 389506 | **398891** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Controller | 7106 | 7640 | **8313** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax and Revenue Management | 43313 | 61561 | **55716** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Sector and Pensions | 232165 | 226232 | **256574** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Bargaining and Compensation Office | 4591 | 5052 | **5644** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Service Commission | 79452 | 100489 | **107122** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCo Investment Management Services | 988043 | 844198 | **867114** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carbon Tax - Consumer Rebates | 2000 | 2000 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Teachers' Pre-1992 Pensions - Payments | 496250 | 497750 | **489917** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor Vehicle Accident Claims | 49521 | 58021 | **57521** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scientific Research and Experimental Development Tax Credits | 500 | 500 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Income Tax Allowance Provision | 20000 | 20000 | **20000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt Servicing Costs | 2952344 | 2907220 | **3394822** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in Unfunded Pension Obligation | (326000) | (111000) | **(322000)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingency / Disaster and Emergency Assistance | 4000000 |  | **2000000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Ministry Total | 8994371 | 5042567 | **7374414** |
| &nbsp;&nbsp;&nbsp;&nbsp; Inter-Ministry Consolidations | (307630) | (311866) | **(323088)** |
|  Consolidated Total | 8686741 | 4730701 | **7051326** |
|  Net Operating Result | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;22671360 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;28173904 | **27052692** |

---

Treasury Board and Finance 256

------

MINISTRY FINANCIAL STATEMENTS…continued

CHANGE IN CAPITAL ASSETS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 1225 | 1225 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial Sector and Pensions | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6585 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5132 | **18756** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Service Commission | 25 | 25 | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCo Investment Management Services | 1310 | 5325 | **1000** |
|  Consolidated Total | 9145 | 11707 | **19806** |
|  AMORTIZATION | (24255) | (24137) | **(12343)** |
|  DISPOSALS OR WRITE OFFS | - | (628) | **-** |
|  Change in Capital Assets Total | (15110) | (13058) | **7463** |

---

257 Treasury Board and Finance

## Exhibit 99.9

**Exhibit 99.9**![LOGO](g96450dsp300.jpg)

## 2026-27

## Offices of the

## Legislative Assembly

## Estimates

## General Revenue Fund

------

![LOGO](g96450dsp302.jpg)

## 2026-27

## Offices of the

## Legislative Assembly

## Estimates

## General Revenue Fund
Presented by the Honourable Nate Horner

President of Treasury Board and Minister of Finance

in the Legislative Assembly of Alberta

February 26, 2026

------

**ISBN 978-1-4601-6472-3** 

**ISSN 1920-8804** 

------

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
|  INTRODUCTION AND SUMMARY TABLES |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Preface | **i** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Schedule of Amounts to be Voted | **1** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Voted Spending by Office | **2** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amounts Not Required to be Voted by Office | **2** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Full Time Equivalent Employment | **2** |
|  DETAILS OF THE OFFICES OF THE LEGISLATIVE ASSEMBLY ESTIMATES |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | **5** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | **9** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman | **13** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Electoral Officer | **17** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ethics Commissioner | **21** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Information and Privacy Commissioner | **25** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Child and Youth Advocate | **29** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Public Interest Commissioner | **33** |

---

------

PREFACE<br>

The ***2026-27 Offices of the Legislative Assembly Estimates*** reports the requirements for public monies from the General Revenue Fund to fund the operations of the Legislative Assembly and its Offices for the fiscal year commencing April 1, 2026. Together with the *2026-27 Government Estimates*, this document identifies the total requirements for public monies from the General Revenue Fund for the year.

This **Preface** provides a summary of the various kinds of information presented, an overview of the appropriations process, and definitions of supply votes and selected terms.

The **Schedule of Amounts to be Voted** illustrates how the supply votes will be presented in the schedule to the *Appropriation Act, 2026* to be tabled in the Legislative Assembly.

**Summary information** is provided in the following tables:

---

| | |
|:---|:---|
| ◾ | Voted Spending by Office,  |

---

---

| | |
|:---|:---|
| ◾ | Amounts Not Required to be Voted by Office, and  |

---

◾ Full-Time Equivalent Employment.

As required by section 24 of the *Financial Administration Act*, these estimates present **detailed information for each office** on amounts to be drawn from the General Revenue Fund in 2026-27. The details include the following information, as applicable:

---

| | |
|:---|:---|
| ◾ | Amount to be Voted,  |

---

◾ Supplementary Information (including a statement of objective and services provided),

---

| | |
|:---|:---|
| ◾ | Voted Spending by Program,  |

---

---

| | |
|:---|:---|
| ◾ | Amounts Not Required to be Voted, and  |

---

◾ Statement of Operations Change in Capital Assets, and Change in Inventory Assets, where applicable.

**<u>Appropriations from the General Revenue Fund</u>**

In Alberta, the supply process is governed by the conventions and legal requirements of the Canadian Constitution, Alberta's *Financial Administration Act*, and the Standing Orders of the Legislative Assembly of Alberta.

When the *2026-27 Offices of the Legislative Assembly Estimates* is tabled in the Legislative Assembly, it will be moved to Committee of Supply. The 'Standing Orders' direct that Committee of Supply will vote on the report without debate or amendment. The supply votes as approved by the resolutions of Committee of Supply will be drafted into the Bill for the *Appropriation Act, 2026* introduced to the Legislative Assembly. Once this bill is enacted by royal assent, the Legislative Assembly and its Offices will have the authority to draw cash from the General Revenue Fund up to the limits of the supply votes set out in the *Act*.

The *2026-27 Offices of the Legislative Assembly Estimates* details the estimated amounts required by each office for the coming year. Each office's estimate amounts are divided into:

---

| | |
|:---|:---|
| ◾ | those that require authority to draw cash from the General Revenue Fund under a supply vote pursuant to an appropriation act, and  |

---

---

| | |
|:---|:---|
| ◾ | those that do not require a supply vote because no cash disbursement is required.  |

---

Most non-cash amounts are for expenses related to cash disbursed under a supply vote in a prior fiscal year. For example, amortization expense is related to the cash disbursements authorized under a capital supply vote when the capital asset was acquired. Other non-cash amounts are for transactions that will not require cash, such as the year-over-year changes in vacation benefit liabilities.

**<u>Budget Presentation</u>**

These *2026-27 Offices of the Legislative Assembly Estimates* reflect the Province's budget presentation methodology as of February 26, 2026. As in past budgets, the comparable amounts presented in these estimates may not match those originally presented in the *2025-26 Offices of the Legislative Assembly Estimates* tabled on February 27, 2025. Differences in the 2025-26 amounts between these two documents are the result of adjustments applied to maintain the comparability of past amounts with the 2026-27 estimate amounts.

 i Preface

------

The 2026-27 amounts presented in this document have been prepared based on estimates of amounts to be paid out of the General Revenue Fund as transmitted by the Chairs of the Standing Committee on Member Services and the Standing Committee on Legislative Offices.

**<u>Definitions of Supply Votes and Other Terms</u>**

An **Estimate** is the amount requested by an office of the Legislative Assembly to meet each of its planned commitments for the fiscal year commencing April 1, 2026. The *Financial Administration Act* requires the *2026-27 Offices of the Legislative Assembly Estimates* to report estimates of any amount that will require a cash withdrawal from the General Revenue Fund.

A **Supply Vote** is a discrete allocation from the 2026-27 estimates that defines the amount of cash funding that may be drawn from the General Revenue Fund for a specified purpose. Unlike government departments, the cash funding requirements for any and all expense, capital investment and financial transactions are combined in a single vote for each office.

**Expense** amounts are cash disbursements for the purposes of salaries, supplies and services, operating grants, capital grants, as well as interest expense and other debt servicing costs for borrowing related to both capital and general government purposes.

**Capital Investment** consists of cash disbursements for the purposes of investments in tangible capital assets valued at $5,000 or more.

**Financial Transactions** consist of cash disbursements for the purposes of payments for the reduction of a liability (including debt repayment), expenses to be recognized in a future year, the acquisition of financial assets (including in particular the making of loans or advances), or the purchase of non-financial assets other than tangible capital assets. The only use of the financial transaction supply vote in this document is for the acquisition of inventories, and the headers used in the supply vote presentations reflect the more specific application.

---

| | |
|:---|:---|
|  Preface | ii |

---

------

SCHEDULE OF AMOUNTS TO BE VOTED

SUPPLY VOTES AS PRESENTED IN THE APPROPRIATION BILL

---

| | |
|:---|:---|
| VOTE | **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | $**91813000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | $**37960000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman | $**5433000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Electoral Officer | $**51180000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ethics Commissioner | $**1173000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Information and Privacy Commissioner | $**10276000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Child and Youth Advocate | $**18219000** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Public Interest Commissioner | $**1616000** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total amount to be voted under section 1 of the *Appropriation Act, 2026*  | $**217670000** |

---

1 Offices of the Legislative Assembly

------

---

| | | | |
|:---|:---|:---|:---|
| VOTED SPENDING BY OFFICE | VOTED SPENDING BY OFFICE | VOTED SPENDING BY OFFICE | VOTED SPENDING BY OFFICE |
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp; OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 86442 | 76269 | **89064** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | 30182 | 34080 | **37930** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman | 4651 | 4841 | **5433** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Electoral Officer | 11883 | 24672 | **50010** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ethics Commissioner | 1091 | 1114 | **1173** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Information and Privacy Commissioner | 9237 | 9572 | **10276** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Child and Youth Advocate | 16848 | 17031 | **17949** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Public Interest Commissioner | 1468 | 1511 | **1616** |
|  Sub-Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;161802 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;169090 | **213451** |
| &nbsp;&nbsp; CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 3135 | 3066 | **2616** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | 30 |  | **30** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman |  | 10 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Electoral Officer | 725 | 1265 | **1170** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Child and Youth Advocate | 25 | 25 | **270** |
|  Sub-Total | 3915 | 4366 | **4086** |
| &nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 106 | 106 | **133** |
|  Total | 165823 | 173562 | **217670** |
|  AMOUNTS NOT REQUIRED TO BE VOTED BY OFFICE |  |  |  |
| &nbsp;&nbsp; EXPENSES |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 736 | 649 | **676** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | 155 | 165 | **135** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman | 26 | 23 | **26** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Electoral Officer | 1600 | 1780 | **2100** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Information and Privacy Commissioner |  | 43 | **33** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Child and Youth Advocate | 186 | 186 | **190** |
|  Total | 2703 | 2846 | **3160** |

---

Offices of the Legislative Assembly 2

------

---

| | | |
|:---|:---|:---|
| FULL-TIME EQUIVALENT EMPLOYMENT |  |  |
| (thousands of dollars) | Comparable |  |
|  | 2025-26<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Budget | **2026-27**<br> **Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 402 | **406** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | 148 | **148** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman | 33 | **36** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Electoral Officer | 46 | **55** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ethics Commissioner | 5 | **5** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Information and Privacy Commissioner | 60 | **60** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Child and Youth Advocate | 81 | **78** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Public Interest Commissioner | 7 | **7** |
|  Total | 782 | **795** |

---

3 Offices of the Legislative Assembly

------

![LOGO](g96450dsp312.jpg)

**Support to the Legislative Assembly** 

**The Honourable Ric McIver** 

Speaker of the Legislative Assembly

**Shannon Dean, K.C.** 

Clerk of the Legislative Assembly

The Legislative Assembly is the parliament of Alberta, consisting of members who are elected by the people of Alberta. Through the Assembly, provincial laws are debated and passed and money is provided to the government for the present and future good of the people of the province. In keeping with the time-honoured tradition of parliamentary self-government, the Lieutenant Governor gives assent to the laws

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br> Forecast | **2026-27<br> Estimate** |
|  LEGISLATIVE ASSEMBLY | 89683 | 79441 | **91813** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

To provide procedural, administrative and financial support to the Legislative Assembly of Alberta.

SERVICES PROVIDED

All services required for the operation of the Legislative Assembly including committees.

Legal, procedural and security services support for Members of the Legislative Assembly.

Publication of Alberta Hansard, the Order Paper, Votes and Proceedings and Bills.

Public information, public education and visitor programs.

Broadcast services to support Assembly and committee operations, to support Members of the Legislative Assembly and serve the general public.

Library service to the Legislature, public service and general public.

Interparliamentary activities.

Human resource services for Members of the Legislative Assembly and staff of the Legislative Assembly Office, including caucus and constituency staff.

Payment of communication expenses for Members of the Legislative Assembly.

Furniture, equipment, supplies procurement and leasing and property management services for Members' constituency and caucus offices.

Information technology services for Members of the Legislative Assembly and staff of the Legislative Assembly Office, including caucus and constituency staff.

Development, enhancement and maintenance of broadcast and IT infrastructure independent of Government.

Communication services for the Legislative Assembly Office.

Processing and payment of indemnities, expense allowances, living travel expenses, and contributions for retirement investment plans to or on behalf of Members of the Legislative Assembly, as authorized by the *Legislative Assembly Act*.

Processing and payment of premiums for health and disability benefits for Members of the Legislative Assembly.

Support to the Legislative Assembly 6

------

OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | | |
|:---|:---|:---|:---|:---|
| (thousands of dollars) | (thousands of dollars) | Comparable | Comparable |  |
|  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE | OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1  | Legislative Assembly Office Administration | 31031 | 28433 | **34590** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2  | Members of the Legislative Assembly Administration | 39905 | 34275 | **41506** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3  | United Conservative Caucus | 4838 | 4838 | **4846** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4  | New Democratic Party Caucus | 5098 | 5098 | **5482** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5  | Other Caucuses | 795 |  | **1015** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6  | Planning and Development Initiatives | 325 | 325 | **325** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7  | Special Funding Initiatives | 1324 | 1324 | **1300** |
| &nbsp;&nbsp;&nbsp;&nbsp; 8  | Employee Market Adjustment Contingency | 1626 | 976 | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; 10  | Electoral Boundary Commission | 1500 | 1000 | **-** |
|  CAPITAL INVESTMENT | CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1  | Legislative Assembly Office Administration | 285 | 216 | **216** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6  | Planning and Development Initiatives | 400 | 400 | **400** |
| &nbsp;&nbsp;&nbsp;&nbsp; 7  | Special Funding Initiatives | 2450 | 2450 | **2000** |
|  INVENTORY ACQUISITION | INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1  | Legislative Assembly Office Administration | 106 | 106 | **133** |
|  Total |  | 89683 | 79441 | **91813** |

---

AMOUNTS NOT REQUIRED TO BE VOTED

The following amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

---

| | | | |
|:---|:---|:---|:---|
|  Expenses |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; OFFICE NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;630 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;543 | **543** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumption of Inventory | 106 | 106 | **133** |
|  Total | 736 | 649 | **676** |

---

7 Support to the Legislative Assembly

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | 2025-26<br> Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, Fees and Licences | 3 |  | **3** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Revenue | 113 | 128 | **113** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | 116 | 128 | **116** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 87178 | 76918 | **89740** |
|  Net Operating Result | (87062) | (76790) | **(89624)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 3135 | 3066 | **2616** |
| &nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION | (630) | (543) | **(543)** |
|  Change in Capital Assets Total | 2505 | 2523 | **2073** |
|  CHANGE IN INVENTORY ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; INVENTORY ACQUISITION |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support to the Legislative Assembly | 106 | 106 | **133** |
| &nbsp;&nbsp;&nbsp;&nbsp; CONSUMPTION | (106) | (106) | **(133)** |
|  Change in Inventory Assets Total | - | - | **-** |

---

Support to the Legislative Assembly 8

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![LOGO](g96450dsp316.jpg)

**Office of the Auditor General** 

**W. Doug Wylie** 

Auditor General

The work of the Office of the Auditor General of Alberta improves performance and promotes accountability within government.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  AUDITOR GENERAL | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;30212 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34080 | **37960** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

To provide independent assurance to the 87 Members of the Legislative Assembly of Alberta, and the people of Alberta, that public money is properly accounted for and provides value.

SERVICES PROVIDED

Appointed under the *Auditor General Act*, the Auditor General is an Officer of the Legislative Assembly and is entrusted with two main responsibilities.

The first responsibility is to audit the **consolidated financial statements of the provincial government** and the **financial statements of public sector boards, agencies, commissions, and regulated funds**. The Auditor General provide assurance that these statements accurately represent the financial affairs and resources of the province.

The second responsibility is to assess whether Albertans are receiving value from government spending. This entails conducting **performance audits of government processes** to see if programs and services are being delivered as economically, efficiently, and effectively as possible and are bringing intended benefits to Albertans. When unmitigated risks or opportunities for improvement are found, the Auditor General makes recommendations and assesses implementation of accepted recommendations.

In addition to scheduled financial statement and performance audits, several factors may impact the office's originally planned audits including requests for special duty audits by the government or the Legislative Assembly.

Office of the Auditor General 10

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OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Auditor General | 30182 | 34080 | **37930** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Auditor General | 30 | - | **30** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;30212 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34080 | **37960** |

---

AMOUNTS NOT REQUIRED TO BE VOTED

The following amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

---

| | | | |
|:---|:---|:---|:---|
| Expenses |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; OFFICE NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | 155 | 165 | **135** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;155 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;165 | **135** |

---

11 Office of the Auditor General

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STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
|  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;30337 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;34245 | **38065** |
|  Net Operating Result | (30337) | (34245) | **(38065)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Auditor General | 30 |  | **30** |
| &nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION | (155) | (165) | **(135)** |
|  Change in Capital Assets Total | (125) | (165) | **(105)** |

---

Office of the Auditor General 12

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![LOGO](g96450dsp320.jpg)

**Office of the Ombudsman** 

**Kevin Brezinski** 

Ombudsman

The Alberta Ombudsman serves Albertans by promoting fairness and accountability in the public sector, conducting impartial investigations, addressing systemic issues, making recommendations and providing education to all Albertans.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OMBUDSMAN | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4651 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4851 | **5433** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

The Alberta Ombudsman responds to complaints of unfair treatment by provincial government authorities, municipalities, the Patient Concerns Resolution Process of Alberta Health Services, health professions and other designated professional organizations. The Office conducts independent and impartial investigations into these complaints and, as warranted, provides recommendations to the respective authorities.

SERVICES PROVIDED

Investigates allegations of unfair administrative decisions, processes and treatment by authorities and organizations identified in the *Ombudsman Act.*

Provides an intake service to assist people to advance their complaint to the appropriate contact, department or other complaint mechanism within and outside the Ombudsman's jurisdiction.

Offers education/training to assist Alberta government departments, agencies, boards, commissions, municipalities, designated professional organizations, the Patient Concerns Resolution Process of Alberta Health Services and Alberta municipalities in developing policy and procedures that enhance administrative fairness.

Offers public outreach services to increase and enhance awareness of the Ombudsman's office.

Conducts "own motion" investigations where the Ombudsman, on his own initiative, investigates potential systemic administrative unfairness issues within his jurisdiction.

Investigates administrative matters in response to ministerial requests or referrals from a committee of the Legislative Assembly.

Office of the Ombudsman 14

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OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Ombudsman | 4651 | 4841 | **5433** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Ombudsman | - | 10 | **-** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4651 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4851 | **5433** |

---

AMOUNTS NOT REQUIRED TO BE VOTED

The following amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

---

| | | | |
|:---|:---|:---|:---|
| Expenses |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; OFFICE NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | 26 | 23 | **26** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23 | **26** |

---

15 Office of the Ombudsman

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2025-26<br>Budget | 2025-26<br> Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Services charged to other Government Entities | 425 | 425 | **425** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4677 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4864 | **5459** |
|  Net Operating Result | (4252) | (4439) | **(5034)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ombudsman |  | 10 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION | (26) | (23) | **(26)** |
|  Change in Capital Assets Total | (26) | (13) | **(26)** |

---

Office of the Ombudsman 16

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![LOGO](g96450dsp324.jpg)

**Office of the Chief Electoral Officer** 

**Gordon McClure** 

Chief Electoral Officer

The Office of the Chief Electoral Officer provides administrative, logistic and financial support for the register of electors, general elections and by-elections, referendums and plebiscites in support of the *Election Act*, the *Alberta Senate Election Act*, and the *Referendum Act*. The Chief Electoral Officer monitors and records the financial activities of registered parties, constituency associations, candidates, nomination contests, party leadership contests and third party advertisers to ensure compliance with the *Election Finances and Contributions Disclosure Act*.

The Office administers the petition process, recall vote and financial disclosure for recall of elected Members of the Legislative Assembly under the *Recall Act* and administers the application, petition process and initiative vote as well as enforce financing rules under the *Citizen Initiative Act*.

The Office monitors and enforces campaign financing and third party advertising under the *Local Authorities Election Act*.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  CHIEF ELECTORAL OFFICER | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12608 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;25937 | **51180** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

To provide administrative, logistic and financial support for the register of electors, general elections and by-elections, referendums and plebiscites in support of the *Election Act*, *the Alberta Senate Election Act*, and *Referendum Act*. To monitor and record the financial activities of registered parties, constituency associations, candidates, nomination contests, party leadership contests and third party advertisers to ensure compliance with the *Election Finances and Contributions Disclosure Act*.

To administer the petition process, recall vote and financial disclosure for recall of elected Members of the Legislative Assembly under the Recall Act and to administer the application, petition process and initiative vote as well as enforce financing rules under the *Citizen Initiative Act*.

To provide enforcement activities of regulated political entities.

SERVICES PROVIDED

Provides for the register of electors, elections, by-elections, referendums, and plebiscites and for communication and liaison with the executive of registered parties, constituency associations, leadership contestants, nomination contestants, candidates and their campaign officials, third party advertisers and the general public pertaining to the established policies and procedures of the relevant Acts.

The Recall Legislation will enable eligible Alberta electors to submit applications for petitions to recall elected officials; administer the petition process for recall of elected Members of the Legislative Assembly; conduct recall votes for successful petitions; and enforce petitioner financing rules. The Citizen Initiatives legislation will allow eligible Alberta electors to submit applications for a petition to introduce legislation or a policy proposal in the legislature, or to hold a constitutional referendum on a question; administer the application and petition process; conduct an initiative vote where a proposal is referred by the Legislative Assembly; and enforce financing rules.

Ensures compliance with, and enforcement of, certain obligations of entities regulated by the *Election Act, Election Finances and Contributions Disclosure Act, Alberta Senate Election Act, Referendum Act,* and *Local Authorities Election Act*.

Investigates complaints, levies administrative penalties, issues letters of reprimand, enters into compliance agreements, and recommend prosecutions.

Office of the Chief Electoral Officer 18

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OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Corporate Services | 6633 | 7527 | **9545** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Elections | 3573 | 15454 | **35391** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Enumerations | 557 | 557 | **987** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Other Electoral Events | 425 | 439 | **3392** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Compliance and Enforcement | 695 | 695 | **695** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Corporate Services | 265 | 805 | **780** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Elections | 460 | 460 | **390** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12608 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;25937 | **51180** |

---

AMOUNTS NOT REQUIRED TO BE VOTED

The following amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

---

| | | | |
|:---|:---|:---|:---|
| Expenses |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; OFFICE NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | 1600 | 1780 | **2100** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1600 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1780 | **2100** |

---

19 Office of the Chief Electoral Officer

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
|  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Services | 7683 | 8757 | **11095** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Elections | 4123 | 16004 | **35941** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Enumerations | 557 | 557 | **987** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Electoral Events | 425 | 439 | **3392** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Compliance and Enforcement | 695 | 695 | **695** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13483 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26452 | **52110** |
|  Net Operating Result | (13483) | (26452) | **(52110)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Services | 265 | 805 | **780** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Elections | 460 | 460 | **390** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | 725 | 1265 | **1170** |
| &nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION | (1600) | (1780) | **(2100)** |
|  Change in Capital Assets Total | (875) | (515) | **(930)** |

---

Office of the Chief Electoral Officer 20

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![LOGO](g96450dsp328.jpg)

**Office of the Ethics Commissioner** 

**Shawn McLeod** 

Ethics Commissioner

The Office of the Ethics Commissioner is responsible for administering the *Conflicts of Interest Act*, the *Lobbyists Act*, and certain portions of the *Public Service Act*.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  ETHICS COMMISSIONER | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1091 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1114 | **1173** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

To provide Members of the Legislative Assembly, Designated Office Holders, Designated Senior Officials, and certain staff working in the Premier's and Ministers' Offices, with advice and recommendations regarding understanding their private interests in relation to their public responsibilities and to provide an impartial investigation of allegations of conflict of interest pertaining to those individuals.

To create and maintain a publicly accessible lobbyists registry and to investigate alleged breaches of the *Lobbyists Act*.

SERVICES PROVIDED

Obtains information from Members of the Legislative Assembly, Designated Office Holders, Designated Senior Officials, and certain staff in the Premier's Office and Minister's Offices regarding their income, assets, liabilities, and financial interests and prepares public disclosure statements for Members of the Legislative Assembly.

Investigates complaints received from the public or from an elected Member respecting an alleged breach of the *Conflicts of Interest Act* by a Member of the Legislative Assembly.

Maintains a publicly accessible lobbyists registry and provides advice and information to lobbyists and citizens on matters covered by the *Lobbyists Act*.

Conducts investigations into possible contraventions of the *Lobbyists Act* and may require payment of an administrative penalty.

Office of the Ethics Commissioner 22

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OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Ethics Commissioner | 1091 | 1114 | **1173** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1091 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1114 | **1173** |

---

23 Office of the Ethics Commissioner

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
|  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Ethics Commissioner | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1091 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1114 | **1173** |
|  Net Operating Result | (1091) | (1114) | **(1173)** |

---

Office of the Ethics Commissioner 24

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![LOGO](g96450dsp332.jpg)

**Office of the Information and Privacy Commissioner** 

**Diane McLeod** 

Information and Privacy Commissioner

The Office of the Information and Privacy Commissioner is responsible for overseeing the *Access to Information Act*, the *Protection of Privacy Act*, the *Freedom of Information and Protection of Privacy Act* (during the transition period), the *Health Information Act*, and the *Personal Information Protection Act*.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  INFORMATION AND PRIVACY COMMISSIONER | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9237 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9572 | **10276** |

---

------

SUPPLEMENTARY INFORMATION

VISION

A society that values and respects access to information and personal privacy.

OBJECTIVE

The Information and Privacy Commissioner of Alberta (the Commissioner) is an independent Officer of the Legislature and reports directly to the Legislative Assembly.

Through the Office of the Information and Privacy Commissioner (OIPC), the Commissioner performs the legislative and regulatory responsibilities set out in the following laws:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the *Access to Information Act* (ATIA),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the *Protection of Privacy Act* (POPA),

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the *Freedom of Information and Protection of Privacy Act* (FOIP) during the transition period,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the *Health Information Act* (HIA), and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the *Personal Information Protection Act* (PIPA)

SERVICES PROVIDED

The Commissioner is generally responsible for monitoring the administration of these laws (the Acts) to ensure their purposes are achieved. More specifically, the Commissioner's statutory powers and duties include, but are not limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Providing independent review and resolution on requests for review of responses to access to information requests and
complaints related to the collection, use and disclosure of personal and health information.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Conducting investigations on any matters relating to the application of the Acts, whether or not a review/complaint is
requested.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Conducting inquiries to decide questions of fact and law and issuing binding orders, whether or not a review is
requested.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Informing the public about the Acts and receiving comments from the public concerning the administration of the Acts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Giving advice and recommendations of general application respecting the rights or obligations of stakeholders under
the Acts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Engaging in or commissioning research into any matter affecting the achievement of the purposes of the Acts.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Commenting on the implications for freedom of information or for protection of personal privacy of proposed
legislative schemes and existing or proposed programs, including practices related to data derived from personal information.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Commenting on the implications for access to or protection of health information.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Commenting on the privacy and security implications of using or disclosing personal and health information for record
linkages or for the purpose of performing data matching.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Overseeing the creation, use, and disclosure of non-personal data, including
protection of non-personal data against re-identification.

Office of the Information and Privacy Commissioner 26

------

OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Information and Privacy Commissioner | 9237 | 9572 | **10276** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9237 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9572 | **10276** |

---

AMOUNTS NOT REQUIRED TO BE VOTED

The following amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

---

| | | |
|:---|:---|:---|
| Expenses |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; OFFICE NON-CASH AMOUNTS |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | 43 | **33** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;43 | **33** |

---

27 Office of the Information and Privacy Commissioner

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
|  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Information and Privacy Commissioner | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9237 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9615 | **10309** |
|  Net Operating Result | (9237) | (9615) | **(10309)** |
|  CHANGE IN CAPITAL ASSETS<br>|  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- | (43) | **(33)** |
|  Change in Capital Assets Total | - | (43) | **(33)** |

---

Office of the Information and Privacy Commissioner 28

------

![LOGO](g96450dsp336.jpg)

**Office of the Child and Youth Advocate** 

**Terri Pelton** 

Child and Youth Advocate

The Office of the Child and Youth Advocate champions children's rights, amplifies young people's voices, and fosters youth participation.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  CHILD AND YOUTH ADVOCATE | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16873 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17056 | **18219** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

The Office of the Child and Youth Advocate provides individual and systemic advocacy services for children and youth in the child intervention and youth justice systems. The Advocate investigates serious injuries and/or deaths of children receiving a designated service. In carrying out this function, the Advocate will have the powers of the Commissioner under the *Public Inquiries Act*. The Advocate may appoint lawyers to represent children and youth with respect to any proceeding under the *Child, Youth and Family Enhancement Act* and the *Protection of Sexually Exploited Children Act*.

SERVICES PROVIDED

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Advocating on behalf of individual children and youth receiving designated services by ensuring that their rights,
interests, and viewpoints are acknowledged and acted upon.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Providing quality legal representation to children and youth receiving services under the *Child, Youth and Family Enhancement Act* or the *Protection of Sexually Exploited Children Act*. **  

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Conducting investigations into serious injuries and/or deaths of children receiving designated services.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Promoting the rights, interests and viewpoints of vulnerable children through participation in processes in which
decisions are made about them, and through public education.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Identifying areas of systemic improvements in government systems that will enhance services for vulnerable children
and youth.

Office of the Child and Youth Advocate 30

------

OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Child and Youth Advocate's Office | 1073 | 1064 | **1025** |
| &nbsp;&nbsp;&nbsp;&nbsp; 2 Direct Advocacy Services | 4117 | 4349 | **4865** |
| &nbsp;&nbsp;&nbsp;&nbsp; 3 Legal Representation for Children and Youth | 4459 | 4326 | **4545** |
| &nbsp;&nbsp;&nbsp;&nbsp; 4 Indirect Advocacy Services | 2571 | 2773 | **3020** |
| &nbsp;&nbsp;&nbsp;&nbsp; 5 Youth and Community Engagement | 1397 | 1406 | **1452** |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Strategic Support | 3231 | 3113 | **3042** |
|  CAPITAL INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6 Strategic Support | 25 | 25 | **270** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16873 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17056 | **18219** |

---

AMOUNTS NOT REQUIRED TO BE VOTED

The following amounts do not require a supply vote either because no cash disbursement is required, or because the Legislative Assembly has already provided the funding authority pursuant to a statute other than an appropriation act.

---

| | | | |
|:---|:---|:---|:---|
| Expenses |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; OFFICE NON-CASH AMOUNTS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization | 121 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;123 | **120** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Valuation Adjustments and Other Provisions | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;65 | 63 | **70** |
|  Total | 186 | 186 | **190** |

---

31 Office of the Child and Youth Advocate

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
|  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child and Youth Advocate's Office | 1125 | 1116 | **1082** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Direct Advocacy Services | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4145 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4376 | **4890** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legal Representation for Children and Youth | 4461 | 4328 | **4548** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indirect Advocacy Services | 2583 | 2785 | **3033** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Youth and Community Engagement | 1404 | 1413 | **1460** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategic Support | 3316 | 3199 | **3126** |
| &nbsp;&nbsp;&nbsp;&nbsp; Total | 17034 | 17217 | **18139** |
|  Net Operating Result | (17034) | (17217) | **(18139)** |
|  CHANGE IN CAPITAL ASSETS |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; INVESTMENT |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; StrategicSupport | 25 | 25 | **270** |
| &nbsp;&nbsp;&nbsp;&nbsp; AMORTIZATION | (121) | (123) | **(120)** |
|  Change in Capital Assets Total | (96) | (98) | **150** |

---

Office of the Child and Youth Advocate 32

------

![LOGO](g96450dsp340.jpg)

**Office of the Public Interest Commissioner** 

**Kevin Brezinski** 

Public Interest Commissioner

The Public Interest Commissioner's office administers the *Public Interest Disclosure (Whistleblower Protection) Act* by driving accountability, integrity, and trust in the public sector by investigating wrongdoing and protecting whistleblowers.

AMOUNT TO BE VOTED

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  PUBLIC INTEREST COMMISSIONER | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1468 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1511 | **1616** |

---

------

SUPPLEMENTARY INFORMATION

OBJECTIVE

The Public Interest Commissioner is an independent Officer of the Alberta Legislature responsible for investigating allegations of wrongdoing and reprisal in the public sector. Legislated by the *Public Interest Disclosure (Whistleblower Protection) Act* (the Act), our office serves as a resource for provincial public sector employees who believe wrongdoing is occurring in their organization. We work to foster a culture where whistleblowing is embraced and where employees and management share a common goal of detecting and remedying wrongdoing. An effective public service depends on the commitment of everyone working within it to maintain the highest possible standards of honesty, openness and accountability.

SERVICES PROVIDED

Facilitates the disclosure and investigation of significant and serious matters alleging wrongdoing in government departments, public entities, elected officials and offices of the Legislature.

Enforces the protection provisions of the Act for public sector employees who take steps in accordance with the Act.

Manages, investigates and when warranted, makes recommendations respecting disclosures of wrongdoings and complaints of reprisals.

Promotes public confidence in the administration of the public service.

Office of the Public Interest Commissioner 34

------

OFFICE SUPPLY VOTE BY PROGRAM

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
|  OPERATING EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1 Office of the Public Interest Commissioner | 1468 | 1511 | **1616** |
|  Total | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1468 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1511 | **1616** |

---

35 Office of the Public Interest Commissioner

------

STATEMENT OF OPERATIONS

---

| | | | |
|:---|:---|:---|:---|
| (thousands of dollars) | Comparable | Comparable |  |
|  | 2025-26<br>Budget | 2025-26<br>Forecast | **2026-27<br>Estimate** |
| &nbsp;&nbsp;&nbsp;&nbsp; REVENUE |  |  |  |
|  |  |  | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp; EXPENSE |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Public Interest Commissioner | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1468 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1511 | **1616** |
|  Net Operating Result | (1468) | (1511) | **(1616)** |

---

Office of the Public Interest Commissioner 36

## Exhibit 99.10

**Exhibit 99.10** 

**BUDGET 2026** 

**GOVERNMENT OF ALBERTA \| 2026-29** 

## Fiscal Plan

## Focused on what matters

## 2026-29
![LOGO](g96450dsp32.jpg)

------

Alberta Treasury Board and Finance

Communications

9th floor, Edmonton Queen Elizabeth II Building

9820 – 107 Street NW

Edmonton, Alberta, T5K 1E7

Telephone: 780 427-5364

Toll-free within Alberta: 310-0000 then 780-427-5364

TBF.Communications@gov.ab.ca

For electronic copies of *Budget 2026: Fiscal Plan* visit our website at:

alberta.ca/budget-documents.aspx

ISBN 978-1-4601-6467-9

ISSN 2369-0127

This publication is issued under the Open Government Licence – Alberta (http://open.alberta.ca/licence).©2026 President of Treasury Board and Minister of Finance

------

**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## 2026-29
PRESENTED BY

**NATE HORNER** 

**PRESIDENT OF TREASURY BOARD** 

 **AND MINISTER OF FINANCE** 

in the Legislative Assembly of Alberta

February 26, 2026

------

Accountability Statement

The government's Fiscal Plan for the three years commencing April 1, 2026 was prepared under my direction in accordance with the *Sustainable Fiscal Planning and Reporting Act* and the government's accounting policies. All of the government's policy decisions as of February 17, 2026 with material economic or fiscal implications have been considered in preparing the three year Fiscal Plan.

*Original signed by* 

Nate Horner

President of Treasury Board and Minister of Finance

February 17, 2026

---

| | |
|:---|:---|
| **2** | Fiscal Plan 2026 – 29 |

---

------

Fiscal Plan 2026 – 29

---

| | |
|:---|:---|
|  Overview | 5 |
|  Economic Outlook | 19 |
|  Revenue | 51 |
|  Expense | 67 |
|  Capital Plan | 99 |
|  Tax Plan | 119 |
|  Debt and Savings | 133 |
|  Fiscal Plan Tables | 145 |
|  Response to the Auditor General | 165 |

---

Note: Amounts presented in tables may not add to totals due to rounding.

Fiscal Plan 2026 – 29<sub>3</sub>

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

**BLANK PAGE** 

**4**

------

**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Overview
**5** 

------

**Table of Contents**

---

| | |
|:---|:---|
|  **Overview** | 7 |
|  Focused on What Matters | 7 |
|  Securing Alberta's Future | 8 |
|  Modernized Health Care | 8 |
|  Investing in Education | 9 |
|  Energy and Economic Assumptions | 9 |
|  Revenue | 10 |
|  Expense | 11 |
|  Capital Plan | 12 |
|  Net Financial Position | 13 |
|  Fiscal Framework | 14 |
|  Fiscal Summary | 17 |

---

Note: Amounts presented in tables may not add to totals due to rounding.

---

| | |
|:---|:---|
| **6** | **Overview** \| Fiscal Plan 2026 – 29 |

---

------

Overview

Focused on What Matters

---

| |
|:---|
| For generations, people have come to Alberta to contribute to and share in our prosperity and opportunity. In recent years, the province's population has grown faster than any other Canadian jurisdiction, leading to unique challenges, particularly during these economically volatile times. That is why *Budget 2026* is focused on what matters: investing in programs and services important to Albertans like health care, education, workforce and skills training, and supporting safe and thriving communities.  |
| Alberta's fiscal situation continues to be impacted by global economic uncertainty and revenue volatility. The government remains committed to making prudent spending decisions to keep operating expense growth below population growth plus inflation to sustainably deliver important programs and services to Albertans and Alberta businesses.  |
| *Budget 2026* includes deficits of $9.4 billion, $7.6 billion and $6.9 billion over the next three years. The government's fiscal framework includes allowable exceptions for when the government can run a deficit. While *Budget 2026* does not return to balance by 2028-29, the government is committed to assessing what additional measures could be considered to help address Alberta's fiscal planning challenges. This will complement the ongoing continuous improvement and program reviews to evaluate the efficiency and effectiveness of programs. |

---

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Budget 2026 – Key Fiscal Metrics** | **Budget 2026 – Key Fiscal Metrics** | **Budget 2026 – Key Fiscal Metrics** | **Budget 2026 – Key Fiscal Metrics** | **Budget 2026 – Key Fiscal Metrics** | **Budget 2026 – Key Fiscal Metrics** | **Budget 2026 – Key Fiscal Metrics** |
| (billions of dollars) | (billions of dollars) | (billions of dollars) | (billions of dollars) | (billions of dollars) | (billions of dollars) | (billions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Revenue | 82.5 | 74.1 | 75.3 | **74.6** | 78.9 | 81.5 |
| &nbsp;&nbsp; Expense |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | 62 | 64.3 | 67 | **70.4** | 72.4 | 74.1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other expense | 12.1 | 11 | 12.4 | **11.5** | 12.1 | 12.4 |
| &nbsp;&nbsp; Total Expense (before contingency) | 74.1 | 75.3 | 79.4 | **81.9** | 84.5 | 86.4 |
| &nbsp;&nbsp; Contingency | - | 4 | - | **2.0** | 2 | 2 |
| &nbsp;&nbsp; **Surplus / (deficit)** | **8.3** | **(5.2)** | **(4.1)** | **(9.4)** | **(7.6)** | **(6.9)** |
| &nbsp;&nbsp; Other Key Metrics: |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital / Other non-financial assets | 62.9 | 64.1 | 64.2 | **66.4** | 68.8 | 70.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage Fund year-end balances | 24.7 | 25.7 | 29.9 | **32.1** | 34 | 35.9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Taxpayer-supported debt | 85.2 | 82.5 | 92.1 | **108.9** | 123.9 | 137.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net financial debt | 34.3 | 40.8 | 39.7 | **51.4** | 61.4 | 69.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net debt to GDP | 7.2% | 8.5% | 8.3% | **10.5%** | 11.8% | 12.9% |
|  ***Note:*** See table on page 17 for amounts in millions. |  |  |  |  |  |  |

---

**Overview** \| Fiscal Plan 2026 – 29<sub>7</sub>

------

---

| | |
|:---|:---|
|  | Securing Alberta's Future |
|  | Alberta has one of the largest and most secure proven energy reserves in the world and the government will continue to promote Alberta as a reliable partner in global energy security. The Governments of Canada and Alberta recently signed an agreement to more than double oil exports to Asian markets through an Indigenous co-owned bitumen pipeline, address investment uncertainty arising from federal policies, and reduce emissions. Alberta is ready to deliver reliable, responsibly-produced energy for years to come. |
| <br> Albertans and Alberta businesses generally pay lower overall taxes than taxpayers in other provinces. | *Budget 2026* is also focused on attracting investment to Alberta and advancing the province's emerging aerospace, defence, technology, value-added agriculture and forestry products, alternative energy and environmental technology industries. Alberta's strong fundamentals, including low taxes, high wages, and an entrepreneurial, relatively young population make it a destination of choice to do business. |
|  | Modernized Health Care |
|  | In *Budget 2026*, Alberta's government is continuing to advance a refocused, modernized health care system. Four integrated provincial health agencies, each overseen by a separate ministry, have been established in the key areas of focus. Each ministry provides policy direction, funding oversight, and accountability for its sector, while the corresponding provincial health agency and contracted providers deliver front-line services. |
|  | ![LOGO](g96450dsp353.jpg)  |
|  | *Budget 2026* also includes the establishment of Health Shared Services as a new provincial corporation to centralize and deliver shared corporate services such as information technology, finance, human resources and other support services, reducing duplication, enhancing coordination and improving the use of resources across the health care agencies. |
|  | *Budget 2026* includes $1.9 billion in new funding across the health care system to support: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Reducing wait times for emergency health services, emergency departments, surgeries and cancer care, by increasing system capacity and improving patient flow through hospitals, including by discharging alternate level of care patients more rapidly so they receive more appropriate care in the community;<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Addressing higher physician service volumes related to population growth, increased patient complexity, rising drug costs and growing claim volumes, and expanding the use of nurse practitioners to strengthen primary health care;<br>|

---

---

| | |
|:---|:---|
| **8** | **Overview** \| Fiscal Plan 2026 – 29 |

---

------

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; • Adding psychiatric and community-based mental health and addiction beds, as well as implementing and operationalizing compassionate intervention legislation; and <br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Adding continuing care capacity and alternate level of care initiatives to help patients transition from hospital to appropriate assisted living settings. <br>|
| Investing in Education |
| *Budget 2026* includes new funding of $722 million for enrolment growth, teacher compensation, improving classroom conditions and building new schools and enhancing existing school infrastructure to meet the increasing demands of growing communities in Alberta. The government is engaging with school boards, community leaders and education experts to mitigate the impact of class sizes and classroom complexity through a data-driven approach to allocating resources and strengthening supports for students and teachers. |
| The government is focused on delivering an accessible, affordable and well-coordinated post-secondary system, supporting high-quality learning, skills development and labour-market responsiveness. *Budget 2026* includes the targeted expansion of seats in high-demand post-secondary programs and critical occupations. |
| Energy and Economic Assumptions |
| Alberta's economy is forecast to grow at a slower pace this year relative to 2025 but perform better than the rest of the country, as it navigates a fragmented trade landscape and more unstable geopolitical environment. Alberta is well-positioned in the face of U.S. trade protectionist measures and has the lowest exposure to U.S. tariffs among the provinces. The *Budget 2026* outlook assumes that tariffs in place as of January 14, 2026 remain unchanged over the forecast horizon. Real gross domestic product (GDP) is forecast to rise 1.8 per cent in 2026, down from an estimated 2.2 per cent in 2025. Ongoing trade uncertainty and slower population growth are expected to dampen economic activity. |
| Following two years of elevated population growth, Alberta's population growth is forecast to fall to 1.1 per cent in the 2026 census year and is expected to remain subdued at 1.1 per cent in 2027 before gradually strengthening to 1.4 per cent in 2028 and 2029. While slower population growth weighs on consumer spending and residential construction activity, it also helps to relieve pressure in the labour market, contributing to more balanced employment conditions. |
| Real GDP growth is forecast to pick up to 2.3 per cent in 2027 as investments in transportation, electricity generation, clean energy and high tech sectors gain momentum. As Alberta's economy adjusts to the new trade landscape, real GDP is forecast to grow 2.2 per cent annually in 2028 and 2029. |

---

**Overview \|** Fiscal Plan 2026 – 29<sub>9</sub>

------

**Energy and Economic Assumptions<sup>a</sup>** 

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **2023-24<br> Actuals** | **2024-25 <br>Actuals** | **2025-26**<br> **Estimate**  | **2026-27<br> Forecast** | **2027-28**<br> **Forecast**  | **2028-29**<br> **Forecast**  | |
| &nbsp;&nbsp; WTI Oil (US/bbl)<sup>b</sup> | 77.83 | 74.34 | 61.50 | **60.50** | 67.00 | 67.50 |  |
| &nbsp;&nbsp; Light-Heavy Differential (US/bbl)<sup>b</sup> | 17.29 | 13.06 | 11.20 | **13.00** | 14.10 | 14.30 |  |
| &nbsp;&nbsp; WCS@Hardisty (Cdn/bbl)<sup>b</sup> | 81.67 | 85.21 | 69.80 | **65.30** | 71.60 | 70.60 |  |
| &nbsp;&nbsp; Natural Gas (Cdn/GJ)<sup>b</sup> | 2.07 | 1.11 | 1.70 | **3.00** | 3.10 | 3.20 |  |
| &nbsp;&nbsp; Conventional Crude Oil Production (000s barrels/day) | 511 | 536 | 549 | **544** | 541 | 538 |  |
| &nbsp;&nbsp; Raw Bitumen Production (000s barrels/day) | 3332 | 3449 | 3569 | **3691** | 3798 | 3844 |  |
| &nbsp;&nbsp; Exchange Rate (US¢/Cdn)<sup>b</sup> | 74.2 | 71.9 | 72.0 | **73.0** | 74.2 | 75.4 |  |
| &nbsp;&nbsp; Interest Rate (10-year Canada bonds, %) | 3.46 | 3.27 | 3.30 | **3.20** | 3.30 | 3.40 |  |
|  | **2023<br>Actuals** | **2024<br>Actuals** | **2025<br>Estimate** | **2026<br>Forecast** | **2027<br>Forecast** | **2028<br>Forecast** | **2029<br> Forecast** |
| &nbsp;&nbsp; Real GDP (% change) | 2.5 | 3.0 | 2.2 | **1.8** | 2.3 | 2.2 | 2.2 |
| &nbsp;&nbsp; Employment (% change)<sup>c</sup> | 3.7 | 3.1 | 2.8 | **1.9** | 2.0 | 1.9 | 1.8 |
| &nbsp;&nbsp; Unemployment Rate (%)<sup>c</sup> | 5.9 | 7.0 | 7.2 | **6.6** | 6.0 | 5.8 | 5.7 |
| &nbsp;&nbsp; Primary Household Income (% change) | 6.7 | 7.2 | 4.8 | **4.1** | 4.1 | 4.4 | 4.2 |
| &nbsp;&nbsp; Net Corporate Operating Surplus (% change) | (27.1) | 2.4 | 0.5 | **(3.0)** | 6.0 | 4.2 | 4.0 |
| &nbsp;&nbsp; Alberta Consumer Price Index (% change)<sup>c</sup> | 3.3 | 2.9 | 2.0 | **2.1** | 2.1 | 2.1 | 2.1 |
| &nbsp;&nbsp; Population (% change)<sup>c</sup> | 3.9 | 4.7 | 2.5 | **1.1** | 1.1 | 1.4 | 1.4 |

---

<sup>a</sup> Forecast was finalized on January 15, 2026

<sup>b</sup> Forecasts have been rounded

<sup>c</sup> Actual

---

| |
|:---|
| Revenue |
| Total revenue is estimated at $74.6 billion in 2026-27, $0.7 billion lower than the 2025-26 third quarter forecast of $75.3 billion. Ongoing global economic, trade and geopolitical uncertainties continue to impact all major sources of revenue. |
| The West Texas Intermediate oil price is expected to average US$60.50 per barrel (/bbl) in 2026-27, which is $1/bbl lower than in 2025-26. It is expected to recover to $67.50/bbl by 2028-29. |
| Tax revenue is expected to increase by $1.7 billion from the 2025-26 third quarter forecast driven by increases in personal income and education property tax revenue. Revenue from federal transfers steadily increases due to the increase in Canada Health Transfer and Canada Social Transfer, which will grow by 5.6 per cent to reach $9.2 billion in 2026-27. Alberta's share of Canada's total population continues to rise, which in turn increases Alberta's revenue share of the major federal transfers. Federal transfers revenue is forecast to grow by a net $0.1 billion in 2026-27 and 2027-28, then reaching $13.8 billion by 2028-29. |
| Total revenue is forecast to rise to $78.9 billion in 2027-28 and $81.5 billion in 2028-29. |

---

---

| | |
|:---|:---|
| **10** | **Overview** \| Fiscal Plan 2026 – 29 |

---

------

**Budget 2026 Revenue** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Personal income tax | 16120 | 15510 | 14771 | **15933** | 16612 | 17741 |
| &nbsp;&nbsp; Corporate income tax | 8125 | 6764 | 7420 | **7300** | 7472 | 7615 |
| &nbsp;&nbsp; Other taxes | 6111 | 6563 | 6603 | **7237** | 7562 | 7821 |
| &nbsp;&nbsp; Bitumen royalty | 17167 | 12830 | 12669 | **9688** | 12102 | 12765 |
| &nbsp;&nbsp; Other non-renewable resource revenue | 4819 | 4237 | 3617 | **3525** | 4132 | 4126 |
| &nbsp;&nbsp; Transfers from Government of Canada | 12618 | 13305 | 13566 | **13715** | 13826 | 13839 |
| &nbsp;&nbsp; Investment income | 4803 | 2883 | 4568 | **4358** | 4071 | 4052 |
| &nbsp;&nbsp; Net income from government business enterprises | 2053 | 2016 | 2194 | **2621** | 2709 | 2759 |
| &nbsp;&nbsp; Premiums, fees and licences | 5504 | 5756 | 5640 | **6000** | 6170 | 6424 |
| &nbsp;&nbsp; Other revenue | 5149 | 4273 | 4245 | **4173** | 4259 | 4376 |
| &nbsp;&nbsp; **Total Revenue** | **82469** | **74138** | **75292** | **74550** | **78914** | **81518** |

---

---

| | |
|:---|:---|
| Expense |  |
| In 2026-27, operating expense will be five per cent, or $3.4 billion, higher than the 2025-26 forecast and is anticipated to reach $74.1 billion in 2028-29. The government is committed to controlling spending with targeted increases for health, education, disability and income support programs and affordable housing. |  |
| In 2025-26, expense is forecast to have increased by $77 million from *Budget* 2025, while expense before forecast contingency allocation has increased by $4.1 billion. The increase is due in part to disaster and emergency assistance of $1.5 billion as a result of wildfires and drought conditions and associated agriculture indemnity payments. In addition, operating expense increased by $2.7 billion compared to budget, mainly due to increased demands on the health care system related to exceptional population growth and for compensation agreements. Other expense, with the exception of amortization, decreased a net $0.4 billion from budget. | <br>Government is focused on meeting its challenges. |
| In *Budget* 2026, the contingency is set at $2 billion. The contingency was increased to $4 billion in *Budget* 2025 as collective bargaining was underway and the impact of U.S. tariffs was unknown. Most of the major compensation agreements have been settled and while global economic, trade and geopolitical uncertainty remain, unanticipated impacts will be addressed within the $2 billion contingency. This permits returning the contingency to a more normal level. The contingency amount is intended to address unanticipated spending, including disasters and emergencies, and emerging priorities that may arise during the year and that are not practical to delay until the next budget. |  |

---

**Overview \|** Fiscal Plan 2026 – 29<sub>11</sub>

------

**Budget 2026 Expense** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Operating expense | 62025 | 64311 | 67016 | **70398** | 72360 | 74053 |
| &nbsp;&nbsp; Capital grants | 2934 | 3452 | 3347 | **3672** | 3384 | 2923 |
| &nbsp;&nbsp; Amortization / loss on disposals / inventory consumption | 4446 | 4993 | 4830 | **4853** | 4944 | 5005 |
| &nbsp;&nbsp; Debt servicing costs | 3215 | 2968 | 2922 | **3407** | 4222 | 4863 |
| &nbsp;&nbsp; Pension provisions | (403) | (375) | (196) | **(408)** | (415) | (423) |
| &nbsp;&nbsp; Contingency / disaster assistance | 1932 | 4000 | 1506 | **2000** | 2000 | 2000 |
| &nbsp;&nbsp; **Total expense** | **74149** | **79349** | **79426** | **83922** | **86495** | **88422** |

---

---

| |
|:---|
| Capital Plan |
| The three-year *Budget 2026* Capital Plan is forecast at $28.3 billion - $2.2 billion more than *Budget 2025.* The government is focusing on building communities and maintaining important public infrastructure that supports families and businesses. |
| The 2026-29 Capital Plan includes: |
| &nbsp;&nbsp;&nbsp;&nbsp; • $4.9 billion to enhance capacity of the health care system;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $3.3 billion to support new and ongoing school projects;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $7.1 billion to support municipal infrastructure;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $4.2 billion for maintenance and renewal of existing infrastructure;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $1.1 billion for family, social supports, and housing;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $2.7 billion for provincial highways, bridges, and road improvements;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $0.8 billion for post-secondary institutions;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $1.2 billion for streamlining service delivery;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $0.6 billion for agriculture, natural resources, and business development;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $0.8 billion for other envelopes; and<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $1.7 billion in SUCH sector self-financed capital spending.<br>|
| *Budget* 2026 includes an increased investment in Capital Maintenance and Renewal reflecting government's commitment for responsible asset management, supporting the long term sustainability of provincial infrastructure. |
| For the 2025-26-year, capital spending is forecast at $8.7 billion, $48 million higher than originally estimated in *Budget 2025*, primarily due to the reprofiling of various projects to align with their progress as well as to increases related to school projects and self-funded projects supported by post-secondary institutions' own-source revenue. |

---

---

| | |
|:---|:---|
| **12** | **Overview** \| Fiscal Plan 2026 – 29 |

---

------

---

| | |
|:---|:---|
| Net Financial Position |  |
| Taxpayer-supported debt outstanding is forecast to total $109 billion at the end of 2026-27, and $137 billion by the end of 2028-29. The increase in debt is mainly driven by the higher deficits forecast in *Budget 2026*. Debt servicing costs are expected to be $3.4 billion in 2026-27. |  |
| In January 2025, the government released its roadmap to grow the Alberta Heritage Savings Trust Fund to at least $250 billion by 2050 to enhance long-term growth and financial stability for the province. This ambitious plan focuses on fully reinvesting Heritage Fund net investment income, strengthening governance, and promoting global partnerships. This will support delivering high returns to build a resilient and prosperous province for generations to come. |  |
| **Growing the Heritage Fund**<br> (billions of dollars)<br>![LOGO](g96450dsp358.jpg)  | Government has an ambitious plan to grow the size of the Heritage Fund to at least $250 billion by 2050. |

---

**Overview** \| Fiscal Plan 2026 – 29<sub>13</sub>

------

---

| |
|:---|
| Fiscal Framework |
| **Sustainable Fiscal Planning and Reporting** |
| Alberta's legislated fiscal framework includes four key components: |
| &nbsp;&nbsp;&nbsp;&nbsp; • Deficit rules, with certain exceptions;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Limits year-over-year increases in operating expense to population growth and inflation;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Limits in-year expense growth to a budgeted and voted contingency; and<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Sets out policies for the allocation of surplus cash.<br>|
| **Deficits** |
| The *Sustainable Fiscal Planning and Reporting Act* (the Act) allows the government to project a deficit if revenue forecast for the fiscal year is less than the previous year's third quarter projected expense. Once a deficit is reported in the year-end financial statements, the government has three years to return to a balanced budget. *Budget 2026* includes deficits of $9.4 billion in 2026-27, $7.6 billion in 2027-28, and $6.9 billion in 2028-29. |
| The government is focused on continuous improvement and is undertaking a number of cross government, coordinated initiatives that will help review and evaluate the effectiveness and efficiency of government programs and services. Not only will this find innovative approaches to streamline processes and reduce costs, but also improve quality and timeliness of services and programs delivered to Albertans. |
| A review of the government's fiscal framework will be undertaken, as significant deficits are projected in *Budget 2026* resulting from an unprecedented combination of challenges. Compounding factors such as ongoing heightened global geopolitical, economic and trade uncertainty, elevated and sustained population growth in recent years, and inflation have limited the government's ability to deliver what matters most to Albertans within the existing fiscal framework. The government intends to conduct a broad review to assess what measures are appropriate to support sustainable fiscal planning for Alberta. |

---

**Operating Expense Ceiling - 2026-27 and Future Years** 

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| | **2025-26**  | | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2026-27**  | | **2027-28** | | **2028-29**  |
| &nbsp;&nbsp; 2024-25 base | 53769 |  |  |  |  |  |  |
| &nbsp;&nbsp; Adjusted for prior-year population plus inflation (7.3%) | 57694 |  |  |  |  |  |  |
| &nbsp;&nbsp; Plus dedicated revenue - related expense | 10590 |  |  |  |  |  |  |
| &nbsp;&nbsp; 2025-26 operating expense ceiling | 68284 |  |  |  |  |  |  |
| &nbsp;&nbsp; 2026-27 and future years operating expense ceiling |  |  | 57694 |  |  |  |  |
| &nbsp;&nbsp; Adjusted for prior - year population plus inflation |  | 3.7% | 59829 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2% | 61743 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3% | 63781 |
| &nbsp;&nbsp; Plus dedicated revenue-related expense |  |  | 10658 |  | 10656 |  | 10692 |
| &nbsp;&nbsp; **2026-27 and future years operating expense ceiling** |  |  | **70487** |  | **72400** |  | **74473** |

---

---

| | |
|:---|:---|
| **14** | **Overview** \| Fiscal Plan 2026 – 29 |

---

------

---

| |
|:---|
| **Year-over-Year Expense Growth** |
| For 2026-27 and subsequent fiscal years, the projected operating expense ceiling in the consolidated fiscal plan must not exceed the prior year's operating expense ceiling adjusted for population growth plus inflation as set out in the third quarter fiscal outlook for the previous fiscal year. Year-over-year operating expense growth remains under the legislated ceiling in *Budget 2026*. |
| **In-Year Expense Growth** |
| The third component of the framework is to limit in-year adjusted operating expense increases to the budgeted and voted contingency, with certain exceptions, such as where revenue dedicated for a specific purpose offsets the related increase to expense. |
| In 2025-26, the majority of the $4 billion contingency has been allocated to in-year expense increases that are not offset by dedicated revenue or are non-cash and non-recurring. Expense increases that are the result of expenses offset by dedicated revenue are $77 million in 2025-26. |

---

**Budget 2026 Dedicated Revenue and Related Expense** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2026-27 Estimate** | **2026-27 Estimate** | **2027-28 Target** | **2027-28 Target** | **2028-29 Target** | **2028-29 Target** |
|  | **Operating** | **Other** | **Operating** | **Other** | **Operating** | **Other** |
| | **expense** | **expense** | **expense** | **expense** | **expense** | **expense** |
| &nbsp;&nbsp; **Transfers from government of Canada** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure support (capital grant expense) |  | 887 |  | 733 |  | 482 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour market agreements | 295 |  | 273 |  | 253 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Early learning child care agreements | 1170 |  | 1121 |  | 1121 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector / Alberta Innovates Corporation | 699 |  | 715 |  | 726 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other | 900 |  | 752 |  | 563 |  |
| &nbsp;&nbsp; **Investment income** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans to local authorities (debt servicing costs) |  | 468 |  | 537 |  | 590 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector | 504 |  | 509 |  | 517 |  |
| &nbsp;&nbsp; **Premiums, fees and licences** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector | 3225 |  | 3287 |  | 3391 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy industry levies (AER, AUC) | 453 |  | 476 |  | 498 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other | 88 |  | 98 |  | 109 |  |
| &nbsp;&nbsp; **Other** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector | 2206 |  | 2300 |  | 2341 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCO investment management charges | 867 |  | 855 |  | 882 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tech. Innov. & Emiss. Reduction Fund | 166 |  | 185 |  | 216 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Innovates Corporation / other | 85 | - | 85 | - | 75 | - |
| &nbsp;&nbsp; **Total dedicated revenue - related expense** | **10658** | **1355** | **10656** | **1270** | **10692** | **1072** |

---

---

| | |
|:---|:---|
| ***Note:*** | For the in-year rules, dedicated revenue must automatically cause changes in the related expense, either up or down, mirroring the change in revenue, so that there is no impact on the surplus/deficit. In instances where the revenue and related expense are not exactly matching, the lesser of the revenue or expense is used.  |

---

---

| | |
|:---|:---|
| **Overview \|** Fiscal Plan 2026 – 29 | **15** |

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------

---

| |
|:---|
| **Allocation of Surplus Cash** |
| The final component of the framework sets out policies for the allocation of surplus cash available from fiscal results. Based on preliminary forecasts, there is no surplus cash available in 2025-26, nor in the following three years to 2028-29 for allocation. |

---

**Surplus Cash** 

(billions of dollars)

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
| &nbsp;&nbsp; **Cash available for allocation:** |  |  |  |  |
| &nbsp;&nbsp; Cash / Alberta Fund at start of the year | **5.1** | **-** | **-** | **-** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Fund allocation - Heritage Fund | (2.8) | **-** | **-** | **-** |
| &nbsp;&nbsp; Surplus | (4.1) | **(9.4)** | (7.6) | (6.9) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; less entity retained income | (3.0) | **(4.1)** | (3.9) | (3.9) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; less net other cash adjustments | 0.1 | **(0.0)** | (0.0) | (0.2) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; less capital plan requirements | (1.8) | **(2.9)** | (3.3) | (2.3) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; plus ATB Financial dividend | 0.1 | **0.1** | 0.1 | 0.1 |
| &nbsp;&nbsp; **Total cash available** | **(6.4)** | **(16.3)** | **(14.7)** | **(13.2)** |
| &nbsp;&nbsp; **Allocation:** |  |  |  |  |
| &nbsp;&nbsp; 2025-26 taxpayer-supported debt |  | **-** |  |  |
| &nbsp;&nbsp; Alberta Fund | - | **-** | - | - |
| &nbsp;&nbsp; **Total allocation** | **-** | **-** | **-** | **-** |
| &nbsp;&nbsp; **Cash at end of year** | **(6.4)** | **(16.3)** | **(14.7)** | **(13.2)** |

---

---

| | |
|:---|:---|
| ***Note:*** | Assumes Alberta Fund balance is fully allocated in 2025-26. Negative cash available means additional borrowing is required.  |

---

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| | |
|:---|:---|
| **16** | **Overview** \| Fiscal Plan 2026 – 29  |

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------

Fiscal Summary

**Budget 2026 Fiscal Summary** 

(millions of dollars)

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **2024-25** | **2024-25** | **2025-26** | **2025-26** | **2025-26** | **2025-26** | **2026-27** | **2026-27** | **2027-28** | **2027-28** | **2028-29** | **2028-29** |
| | **Actual** | **Actual** | **Budget** | **Budget** | **Forecast** | **Forecast** | **Estimate** | **Estimate** | **Target** | **Target** | **Target** | **Target** |
| &nbsp;&nbsp; **Revenue** |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income and other taxes |  | 30356 |  | 28837 |  | 28794 |  | **30470** |  | 31646 |  | 33177 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bitumen royalty |  | 17167 |  | 12830 |  | 12669 |  | **9688** |  | 12102 |  | 12765 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-renewable resource revenue |  | 4819 |  | 4237 |  | 3617 |  | **3525** |  | 4132 |  | 4126 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada |  | 12618 |  | 13305 |  | 13566 |  | **13715** |  | 13826 |  | 13839 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment income |  | 4803 |  | 2883 |  | 4568 |  | **4358** |  | 4071 |  | 4052 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net income from government business enterprises |  | 2053 |  | 2016 |  | 2194 |  | **2621** |  | 2709 |  | 2759 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, fees and licences |  | 5504 |  | 5756 |  | 5640 |  | **6000** |  | 6170 |  | 6424 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other revenue |  | 5149 |  | 4273 |  | 4245 |  | **4173** |  | 4259 |  | 4376 |
| &nbsp;&nbsp; **Total revenue** |  | **82469** |  | **74138** |  | **75292** |  | **74550** |  | **78914** |  | **81518** |
| &nbsp;&nbsp; **Expense** |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense |  | 62025 |  | 64311 |  | 67016 |  | **70398** |  | 72360 |  | 74053 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % change from prior year | | *6.7* | | *3.7* | | *8.0* | | **5.0** | | *2.8* | | *2.3* |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants |  | 2934 |  | 3452 |  | 3347 |  | **3672** |  | 3384 |  | 2923 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization / loss on disposals / inventory consumption |  | 4446 |  | 4993 |  | 4830 |  | **4853** |  | 4944 |  | 5005 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs |  | 3215 |  | 2968 |  | 2922 |  | **3407** |  | 4222 |  | 4863 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension provisions |  | (403) |  | (375) |  | (196) |  | **(408** |  | (415) |  | (423) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingency / disaster assistance |  | 1932 |  | 4000 |  | 1506 |  | **2000** |  | 2000 |  | 2000 |
| &nbsp;&nbsp; **Total expense** |  | **74149** |  | **79349** |  | **79426** |  | **83922** |  | **86495** |  | **88422** |
| &nbsp;&nbsp; **Surplus / (deficit)** |  | **8320** |  | **(5211** |  | **(4134** |  | **(9373** |  | **(7581** |  | **(6904** |

---

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| | |
|:---|:---|
| **Overview** \| Fiscal Plan 2026 – 29  | **17** |

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------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

**BLANK PAGE** 

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| | |
|:---|:---|
| **18** | **Overview** \| Fiscal Plan 2026 – 29 |

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------

**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Economic Outlook

------

**Table of Contents**

---

| | |
|:---|:---|
|  **Key Energy and Economic Assumptions** | **21** |
|  **Introduction** | **22** |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 1: Real GDP growth to slow this year before picking up in 2027 | 22 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 2: U.S. effective tariff rate jumps to a 90-year high | 23 |
|  **Economic Outlook 2026-29** | **24** |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 3: U.S. dollar tumbles and gold surges on market fears | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 4: Global trade growing at a slower pace this year | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 5: Canada's population growth stalls | 26 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 6: Interest rates lower across advanced economies | 27 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 7: Outlook for oil prices has shifted down | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 8: Rising oil production will buoy investment | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 9: U.S. Midwest a major market for Alberta's heavy oil | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 10: Manufacturing exports to rebound from tariffs by 2027 | 32 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 11: Business investment to gradually recover | 34 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 12: Population growth slowing sharply with net outflows of NPRs | 35 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 13: Labour market to become more balanced | 37 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 14: Housing starts to slow alongside household formations | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 15: Food a major contributor of inflation in 2025 | 39 |
| &nbsp;&nbsp;&nbsp;&nbsp; Chart 16: Per capita consumption to rise further in 2026 | 40 |
| &nbsp;&nbsp;&nbsp;&nbsp; Table 1: Scenario Impacts | 42 |
| &nbsp;&nbsp;&nbsp;&nbsp; Oil Price Benchmark | 43 |
| &nbsp;&nbsp;&nbsp;&nbsp; Light-Heavy Oil Price Differential Benchmark | 44 |
| &nbsp;&nbsp;&nbsp;&nbsp; Natural Gas Price Benchmark | 45 |
| &nbsp;&nbsp;&nbsp;&nbsp; United States / Canada Exchange Rate Benchmark | 46 |
| &nbsp;&nbsp;&nbsp;&nbsp; Canadian Long-Term Interest Rate Benchmark | 46 |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Real Gross Domestic Product Benchmark | 47 |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Nominal Gross Domestic Product Benchmark | 47 |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Employment Benchmark | 48 |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Unemployment Rate Benchmark | 48 |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Housing Starts Benchmark | 49 |

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| | |
|:---|:---|
| **20** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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Key Energy and Economic Assumptions

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Fiscal Year Assumptions<sup>a</sup>** | **2023-24<br>Actuals** | **2024-25<br>Actuals** | **2025-26<br>Estimate** | **2026-27<br>Forecast** | **2027-28<br>Forecast** | **2028-29<br>Forecast** |
| &nbsp;&nbsp; **Crude Oil Prices<sup>b</sup>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; WTI (US$/bbl) | 77.83 | 74.34 | 61.50 | 60.50 | 67.00 | 67.50 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Light-Heavy Differential (US$/bbl) | 17.29 | 13.06 | 11.20 | 13.00 | 14.10 | 14.30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; WCS @ Hardisty (Cdn$/bbl) | 81.67 | 85.21 | 69.80 | 65.30 | 71.60 | 70.60 |
| &nbsp;&nbsp; **Natural Gas Price<sup>b</sup>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Reference Price (Cdn$/GJ) | 2.07 | 1.11 | 1.70 | 3.00 | 3.10 | 3.20 |
| &nbsp;&nbsp; **Production<sup>b</sup>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Conventional Crude Oil (thousands of barrels/day) | 511 | 536 | 549 | 544 | 541 | 538 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Raw Bitumen (thousands of barrels/day) | 3332 | 3449 | 3569 | 3691 | 3798 | 3844 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Natural Gas (billions of cubic feet) | 4267 | 4314 | 4427 | 4440 | 4453 | 4467 |
| &nbsp;&nbsp; **Interest Rates<sup>b</sup>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3-month Canada Treasury Bills (%) | 4.88 | 3.85 | 2.40 | 2.10 | 2.50 | 2.60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10-year Canada Bonds (%) | 3.46 | 3.27 | 3.30 | 3.20 | 3.30 | 3.40 |
| &nbsp;&nbsp; **Exchange Rate (US¢/Cdn$)**<sup>b</sup>  | 74.2 | 71.9 | 72.0 | 73.0 | 74.2 | 75.4 |

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Calendar Year Assumptions<sup>a</sup>** | **2023<br>Actuals** | **2024<br>Actuals** | **2025<br>Estimate** | **2026<br>Forecast** | **2027<br>Forecast** | **2028<br>Forecast** | **2029<br>Forecast** |
| &nbsp;&nbsp; **Gross Domestic Product** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nominal (billions of dollars) | 451.0 | 473.9 | 481.1 | 490.3 | 519.8 | 542.7 | 566.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % change | -4.0 | 5.1 | 1.5 | 1.9 | 6.0 | 4.4 | 4.4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Real (billions of 2017 dollars) | 357.0 | 367.7 | 375.9 | 382.7 | 391.4 | 400.2 | 408.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % change | 2.5 | 3.0 | 2.2 | 1.8 | 2.3 | 2.2 | 2.2 |
| &nbsp;&nbsp; **Other Indicators** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employment (thousands) | 2443 | 2519 | 2590<sup>c</sup> | 2639 | 2691 | 2743 | 2791 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % change | 3.7 | 3.1 | 2.8<sup>c</sup> | 1.9 | 2.0 | 1.9 | 1.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unemployment Rate (%) | 5.9 | 7.0 | 7.2<sup>c</sup> | 6.6 | 6.0 | 5.8 | 5.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average Weekly Earnings (% change) | 2.1 | 3.5 | 2.4 | 2.7 | 2.8 | 2.7 | 2.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Household Income (% change) | 6.7 | 7.2 | 4.8 | 4.1 | 4.1 | 4.4 | 4.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Corporate Operating Surplus (% change) | -27.1 | 2.4 | 0.5 | -3 | 6.0 | 4.2 | 4.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Housing Starts (thousands of units) | 36.0 | 47.8 | 54.9<sup>c</sup> | 40.0 | 35.0 | 34.5 | 34.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Consumer Price Index (% change) | 3.3 | 2.9 | 2.0<sup>c</sup> | 2.1 | 2.1 | 2.1 | 2.1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retail Sales (% change) | 4.3 | 1.7 | 4.0 | 3.5 | 3.8 | 3.9 | 3.9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population (thousands) | 4689 | 4909 | 5029<sup>c</sup> | 5084 | 5140 | 5213 | 5283 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; % change | 3.9 | 4.7 | 2.5<sup>c</sup> | 1.1 | 1.1 | 1.4 | 1.4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net Migration (thousands) | 160.3 | 202.9 | 101.3<sup>c</sup> | 42.9 | 44.4 | 61.6 | 60.2 |

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<sup>a</sup> Forecast was finalized on January 15, 2026

<sup>b</sup> Forecasts have been rounded

<sup>c</sup> Actual

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|:---|:---|
| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **21** |

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|:---|:---|
|  | Introduction<br>|
|  | Alberta's economy is set to grow at a slower pace in 2026 amid a downshift in population growth and ongoing trade uncertainty. Real gross domestic product (GDP) is forecast to rise 1.8 per cent this year, down from an estimated 2.2 per cent in 2025 (Chart 1). A sharp slowdown in population growth is expected to dampen consumer spending and residential construction activity, although stable inflation and supportive interest rates will act as tailwinds. Sentiment and business investment will continue to be weighed down by lingering trade-related uncertainty, particularly in the first half of this year. The ongoing impacts of tariffs will also be felt in the manufacturing sector, which is expected to see a slow recovery after last year's decline. Businesses are increasingly expanding into new export markets and restructuring supply chains, helping to mitigate some of the impact of higher U.S. tariffs. At the same time, slower population growth will help relieve pressure in the labour market, contributing to more balanced conditions.<br>|
|  | <br> **Chart 1: Real GDP growth to slow this year before picking up in 2027** |
|  | Alberta real GDP, level and growth<br>|
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> A sharp slowdown in population growth and lingering trade uncertainty will be a drag on economic growth this year. | ![LOGO](g96450dsp367.jpg) <br>|
|  | <br> ***Sources:*** Statistics Canada, Haver Analytics and Alberta Treasury Board and Finance; e-estimate, f-forecast<br>|
|  | <br> While real GDP growth is expected to slow, Alberta's economy is still forecast to perform better than the rest of the country. The energy sector will provide a needed boost as oil production and exports continue to expand, although at a more moderate pace than last year. In addition, Alberta is well-positioned in the face of U.S. trade protectionist measures. With a U.S. effective tariff rate estimated at around 1-2 per cent, Alberta has the lowest exposure to U.S. tariffs among the provinces. Given the province's limited exposure to sector-specific tariffs, such as steel, aluminum and autos, more than 90 per cent of Alberta's |

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| **22** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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|:---|:---|
| goods exports to the U.S. remain Canada–United States–Mexico Agreement (CUSMA) compliant and tariff-exempt. The *Budget 2026* outlook assumes that tariffs in place as of January 14, 2026 remain unchanged over the forecast horizon.<br>Real GDP growth is forecast to pick up to 2.3 per cent in 2027. Investments in transportation, electricity generation, clean energy and high tech sectors will gain momentum. Overall exports will get a boost from pipeline capacity expansions, stronger U.S. growth and expansion into new markets. Solid labour income growth will support improvement in per capita household consumption. As Alberta's economy adjusts to the new trade landscape, real GDP is forecast to grow 2.2 per cent annually in 2028 and 2029.<br>The global economy is undergoing a period of significant transformation and elevated uncertainty. With the introduction of broad tariffs last year, the overall effective tariff rate in the U.S. surged from an average of about two per cent in 2024 to almost 17 per cent in 2025, the highest level since the mid-1930s (Chart 2). Major shifts in U.S. trade policy over the past year have reshaped the global economic landscape, while emerging geopolitical risks have added further volatility. At the same time, countries are adjusting to a more fragmented trade environment marked by rising protectionism, renewed industrial policy, and realignment of supply chains. In Canada, uncertainty surrounding the future of CUSMA is a major source of risk. Businesses and consumers also face the challenge of adapting to higher trade costs and ongoing supply chain realignments, which may take time to fully work through the economy. Together, these factors are contributing to a highly uncertain outlook.<br>|  |
| <br> **Chart 2: U.S. effective tariff rate jumps to a 90-year high** |  |
| U.S. annual effective tariff rate, 1935 to 2025 |  |
| ![LOGO](g96450dsp368.jpg)  | <br>The recent surge in U.S. tariffs marks a structural shift in the global trade environment. |
|  ***Sources:*** The Budget Lab at Yale and Alberta Treasury Board and Finance; 2025 is updated to November 2025<br>|  |

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|:---|:---|
| **Economic Outlook** \| Fiscal Plan 2026 – 29 | **23** |

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|:---|:---|
|  | Economic Outlook 2026-29<br>|
|  | **Heightened geopolitical risk adds to uncertainty**<br>|
|  | 2026 is proving to be another volatile year for the global economy as it navigates a fragmented trade landscape and unstable geopolitical climate. While trade tensions have eased from last year's heightened levels when the U.S. introduced broad tariffs, U.S. trade policy remains a persistent source of uncertainty. Renewed U.S. tariff threats against several European countries, along with geopolitical instability, concerns about U.S. Federal Reserve (Fed) independence, and a sharp selloff in Japanese government bonds, triggered bouts of turbulence across global equity and sovereign debt markets in January. The resulting market fears also weighed on the U.S. dollar and drove prices for gold to record highs (Chart 3). At the same time, escalating geopolitical tensions in Venezuela and Iran have contributed to swings in global oil prices.<br>|
|  | <br>**Chart 3: U.S. dollar tumbles and gold surges on market fears** |
|  | Daily price of a troy ounce of Gold and USD trade-weighted index<br>|
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Sharp movements in gold prices and U.S. dollar reflect heightened global uncertainty. | ![LOGO](g96450dsp369.jpg) <br>|
|  | ***Sources:*** U.S. Federal Reserve and Haver Analytics<br>|
|  | In Canada, U.S. trade policy is still a key risk to the outlook, particularly with the CUSMA up for mandatory review this year. Several U.S. tariff measures affecting Canadian exports remain in place, including duties on autos, steel, aluminum, copper, softwood lumber, and certain wood products. Sector-specific tariffs on steel and aluminum have been especially consequential for integrated North American supply chains, while ongoing softwood lumber duties continue to weigh on Canada's forestry sector. In addition, a 35 per cent tariff applies to goods that do not meet CUSMA rules of origin. Despite the rising protectionist measures, the majority of Canadian exports to the U.S. remain duty-free under the agreement, preserving Canada's preferential access to the U.S. market. |

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|:---|:---|
| **24** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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|:---|:---|
| **Global growth prospects remain intact**<br>|  |
| Even with the challenging trade and geopolitical environment, the global economy is expected to remain resilient after exceeding expectations last year. While ongoing trade policy uncertainty will weigh on global growth, the effects are anticipated to gradually diminish over the forecast horizon as economies continue to adapt to the shifting trade landscape. The International Monetary Fund (IMF) is projecting global growth of 3.3 per cent in 2026 and 3.2 per cent in 2027, essentially steady from the estimated 3.3 per cent in 2025. Global trade volumes are expected to continue rising, albeit at a slower pace this year, before improving in 2027 (Chart 4). This comes on the heels of last year's brisk expansion, when tariff-related stockpiling and technology-related exports boosted trade flows.<br>|  |
| <br> **Chart 4: Global trade growing at a slower pace this year** |  |
| Year-over-year growth in the volume of global trade in goods and services |  |
| ![LOGO](g96450dsp370.jpg) | <br>Increased trade barriers will be a drag on global trade growth in 2026. |
| ***Sources:*** International monetary Fund (IMF)<br>|  |
| The U.S. economy is set to outperform other advanced economies, with real GDP growth holding fairly steady this year at 1.9 per cent. While AI-driven momentum is expected to moderate amid rising supply constraints, further interest rate cuts by the U.S. Fed and ongoing adjustments to tariffs should support a broader recovery in business investment beyond the technology sector. In addition, personal income tax cuts enacted last summer will provide a boost to household incomes in 2026, helping to offset headwinds from a cooling labour market and slower population growth. Companies in the U.S. continue to manage costs under the weigh of ongoing tariffs. While job gains have moderated over the past year as companies scaled back hiring, the unemployment rate remains relatively low. |  |

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|:---|:---|
| **Economic Outlook** \| Fiscal Plan 2026 – 29 | **25** |

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|:---|:---|
|  | In the Euro area, activity is expected to gain modest traction, supported by increased defence and infrastructure spending and a gradual recovery in private consumption as real incomes improve. However, the outlook for exports remains historically weak, reflecting lagging demand and ongoing competitiveness challenges.<br>Growth in emerging and developing economies is expected to remain uneven. In particular, China's economic growth is forecast to slow to 4.4 per cent in 2026, as low confidence, a prolonged property downturn, and softer labour market conditions weigh on demand. Additional fiscal stimulus and resilience in exports should provide some support to activity. However, Chinese growth is projected to ease further to 4.2 per cent in 2027 as structural headwinds, such as demographic slowdown and high debt levels, persist.<br>|
|  | **Near-term softness in Canadian economy**<br>|
|  | Momentum in the Canadian economy is slowing heading into 2026. Real GDP growth is forecast to decline to 1.3 per cent this year from an estimated 1.6 per cent in 2025. The U.S. trade frictions remain the primary headwind, with elevated trade uncertainty continuing to weigh on business investment and hiring. The recalibration of Canada's immigration policy through the 2026-2028 Federal Levels Plan will also be a significant drag on the economy. Stalling population growth stemming from the net outflows of temporary residents will dampen consumer spending and soften residential construction activity across the country, including Alberta. Canada's population contracted in the third quarter of 2025 by the largest amount on record, marking a continuation of the slowdown that began in late 2024 (Chart 5).<br>|
|  | <br> **Chart 5: Canada's population growth stalls** |
|  | Canada's year-over-year growth in real GDP and quarterly change in population |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Canada's slowing population growth will restrain economic activity in the short-term. | <br> ![LOGO](g96450dsp371.jpg)  |
|  | <br> ***Sources:*** Statistics Canada and Haver Analytics<br>|

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|:---|:---|
| **26** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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|:---|:---|
| Canada's real GDP growth is forecast to strengthen to 1.8 per cent in 2027 as trade policy uncertainty gradually fades, supporting a rebound in private investment alongside federal fiscal stimulus and policy measures such as deregulation and targeted tax incentives. The decline in exports to the U.S. since the start of 2025 has been somewhat offset more recently by rising non-U.S. exports, partly reflecting efforts by businesses to expand into new markets. Export demand will get a lift from a pick-up in U.S. economic growth and further progress on trade diversification. |  |
| **Monetary policy to stay accommodative** |  |
| The Bank of Canada (BoC) is expected to stay on the sidelines this year, following rate cuts last year in response to softening labour market conditions. With the economy growing at a modest pace and inflation expected to remain close to the Bank's two per cent target, the need for further near-term easing appears limited. As a result, the policy rate is forecast to remain unchanged at 2.25 per cent this year. Looking ahead, the BoC is expected to gradually raise rates to 2.75 per cent by the end of 2027 as economic growth gains momentum. Even with the modest increase, the policy rate will remain within the BoC's estimated neutral range, indicating a broadly accommodative monetary stance.<br>The divergence between the BoC and the U.S. Fed is expected to continue this year, but rate cuts by the Fed will bring the policy rate in the U.S. closer to Canada's. The Fed delivered its third consecutive interest rate cut in December 2025, lowering the federal funds target range to 3.50–3.75 per cent (Chart 6). Further cuts are anticipated this year as core inflation moderates and a cooling labour market reduces wage pressures.<br>|  |
| **Chart 6: Interest rates lower across advanced economies** |  |
| Benchmark interest rates in selected advanced economies\* |  |
| <br> ![LOGO](g96450dsp372.jpg)  | <br>The Bank of Canada is expected to hold its policy rate steady this year before raising rates in 2027. |
|  ***Sources:*** U.S. Federal Reserve, Bank of England, European Central Bank, Bank of Canada and<br>Haver Analytics; \* U.S. is the midpoint of the federal funds target rate, Euro area is the main refinancing rate<br>|  |

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|:---|:---|
| **Economic Outlook** \| Fiscal Plan 2026 – 29 | **27** |

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|:---|:---|
|  | A narrower interest rate differential should provide modest support to the Canadian dollar. However, Canada's relatively weaker economic performance and lower oil prices are expected to limit the Loonie's appreciation. It is forecast to rise from US¢72.00/Cdn$ in 2025-26 to US¢73.00/Cdn$ in 2026-27. The Loonie is expected to strengthen over the medium term as Canada's real GDP growth picks up and oil prices improve.<br>|
|  | **Oversupply to weigh on global oil prices** |
|  | A robust increase in global supply is set to outpace demand growth and keep oil prices under pressure this year. Crude prices weakened toward the end of 2025 as growing inventories and concerns about oversupply weighed on market sentiment. The West Texas Intermediate (WTI) oil price averaged below US$58 per barrel (/bbl) in December, marking the sixth consecutive monthly decline and the lowest monthly average since February 2021. While earlier prospects of easing geopolitical tensions in the Middle East and a possible Russia–Ukraine peace agreement helped lower risk premiums, emerging new geopolitical risks in the region have since reversed this trend, lifting WTI prices to over US$60/bbl.<br>Strong supply growth is expected to drive inventory builds and weigh on prices, particularly in the first half of this year. Continued strategic stockpiling by China will provide an important source of demand support and help limit the downward pressure on prices. WTI is forecast to average US$60.50/bbl in 2026–27, down from US$61.50/bbl in 2025–26. Heightened geopolitical tensions are likely to contribute to periods of price volatility in the near term.<br>Demand is forecast to firm up in 2027 and lift WTI to around $67/bbl in 2027-28. However, ample spare capacity and continued supply growth, particularly from non-OPEC producers, are expected to limit the recovery<br>|
|  | <br> **Chart 7: Outlook for oil prices has shifted down** |
|  | West Texas Intermediate oil price |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Oversupplied conditions will weigh on global oil prices. | <br> ![LOGO](g96450dsp373.jpg)  |
|  | <br> ***Sources:*** Wall Street Journal and Alberta Energy; f-forecast, \*Budget 2024, Budget 2025 and Budget 2026 are forecast<br>|

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|:---|:---|
| **28** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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|:---|
| in prices. As a result, the outlook for oil prices has shifted lower compared with previous budgets, with WTI expected to stay below US$70/bbl over the forecast horizon (Chart 7).<br>The downshift in expectations for oil prices will dampen corporate profits and overall incomes in Alberta. Net operating surplus, a measure of corporate profits, is set to decline three per cent this year before rebounding in 2027. This will weigh on nominal GDP, a broad measure of income, which is forecast to grow 1.9 per cent this year. |
| **Positive outlook for natural gas** |
| With Western Canadian natural gas prices expected to rebound meaningfully, the outlook for Alberta's natural gas sector has turned more positive after a difficult 2025. While prices remain below historical norms and continue to face pressure from high inventories, conditions have begun to improve. Colder weather in late 2025 strengthened domestic demand across Alberta, while increased gas deliveries to LNG Canada and the completion of maintenance on a major pipeline have improved egress. These factors supported a strong rebound in prices in the fourth quarter of 2025.<br>Prices are expected to continue improving as LNG Canada shipments ramp up throughout the year. Growing oil sands production and higher power demand for data centres are also expected to boost domestic demand for natural gas. As a result, the Alberta Reference Price (ARP) is forecast to average C$3.00 per gigajoule (/GJ) in 2026-27, up from C$1.70/GJ in 2025-26, and to rise further to about C$3.10/GJ by 2028-29. There is a potential for LNG exports to increase further if the additional LNG projects listed in the federal government's Major Project Office (MPO) list receive final investment decision. |
| **Oil production and exports boost Alberta's growth** |
| Strong demand for Alberta's heavy crude, improving oil prices and expanded pipeline capacity will underpin robust growth in oil production over the forecast horizon. Building on last year's record output, Alberta's crude oil production is forecast to expand by an additional 118,000 barrels per day (bpd), or 2.9 per cent, in 2026. While this is a moderation from the exceptionally strong pace recorded in 2024 and 2025, growth remains solid. With further export capacity coming online, oil production growth is forecast to accelerate to 3.4 per cent in 2027 before easing thereafter. Rising output will drive strong gains in oil exports and contribute to roughly a third of Alberta's real GDP growth in 2027. Alberta's bitumen and conventional oil production will reach over 4.3 million barrels per day by 2027, maintaining the province's status as one of the largest oil-producing regions in the world. |

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| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **29** |

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|:---|:---|
|  | Bitumen output will continue to lead the gains in production. Strong balance sheets, long-term cost reductions, and ongoing efficiency gains have positioned oil sands producers to expand output and increase capital spending, even with the short-term price weakness. Higher production will support growth in sustaining capital, while extensive maintenance and optimization work – aimed at improving efficiency and debottlenecking operations ahead of future pipeline expansions – will further bolster investment in the non-conventional oil sector.<br>Conventional investment is expected to lag in contrast. Weaker oil prices are expected to weigh on drilling activity for conventional oil. Rising natural gas prices and the ramp-up of LNG Canada Phase 1 should support natural gas drilling and help to offset the weakness in conventional oil.<br>Nominal investment in the oil and gas extraction sector is projected to grow at an annual pace of 4 to 5 per cent in 2026 and 2027 before moderating over the medium term (Chart 8). The recent Canada–Alberta Memorandum of Understanding (MOU) marks a significant shift in the federal government's approach to developing Canada's oil and gas resources. This, along with the inclusion of additional LNG projects in the MPO list, has helped shore up investor sentiment in the oil and gas sector.<br>|
|  | <br> **Chart 8: Rising oil production will buoy investment** |
|  | Nominal oil and gas investment and crude oil production in Alberta |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Rising bitumen output, along with maintenance and optimization work, will boost investment in the oil sands. | ![LOGO](g96450dsp375.jpg) |
|  | ***Sources:*** Statistics Canada and Alberta Treasury Board and Finance, e-estimate, f-forecast<br>|
|  | <br> **Egress expansion to support Alberta heavy oil prices** |
|  | <br> The differential between WTI and Alberta's Western Canadian Select (WCS) heavy oil price is expected to widen over the next few years with rising oil production, but increased export capacity will keep it in check. The differential has already benefitted from the completion of the Trans Mountain Pipeline Expansion (TMX) and strong demand for heavy crude. It tightened to a low of |

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|:---|:---|
| **30** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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| around $9/bbl and remained in a relatively narrow band throughout last year. Export volumes to Canada's west coast through TMX were up 50 per cent year-to-date through September 2025. The increase was almost entirely in heavy oil, with the vast majority being shipped to China. |  |
| Capacity additions to current pipeline networks over the next few years are expected to support production gains in the province. TMX debottlenecking through the use of drag-reducing agents will increase throughput and support continued growth in Asian demand for Alberta's heavy crude. Enhancements to the Express Pipeline and Enbridge Mainline optimizations are also expected to further expand egress capacity. Overall, these pipeline projects will add approximately 700,000 bpd of egress capacity between 2026 and 2030. |  |
| Growing demand from Asia and Alberta's strong market position in the U.S. Midwest and Rocky Mountain regions are also expected to minimize the threat from increased supply of heavy crude from Venezuela to the U.S. Gulf Coast (Chart 9). The differential has come under pressure lately, reflecting market concerns that a potential increase in Venezuelan heavy crude will displace some demand for Alberta barrels at the U.S. Gulf Coast (USGC). While additional Venezuelan barrels are moving to the USGC, a rapid recovery in Venezuelan production is unlikely. Given years of chronic underinvestment, the rebuilding of the country's energy infrastructure will take several years and significant capital outlays. Available spot capacity on TMX and increased re-exports through the USGC should help divert some of Alberta's crude oil into overseas markets in the near term and keep the differential contained.<br>|  |
| **Chart 9: U.S. Midwest a major market for Alberta's heavy oil** |  |
| U.S. import of crude oil over the last 12 months, by PADD\* and country of origin |  |
| ![LOGO](g96450dsp376.jpg)  | <br>A strong market position in the U.S. Midwest and Rocky Mountain will mitigate the impact of increased supply of Venezuelan oil in USGC. |
|  ***Sources:*** Energy Information Administration (EIA) and Haver Analytics; \* Petroleum Administration for Defence District<br>|  |

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|:---|:---|
| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **31** |

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|:---|:---|
|  | Overall, the light-heavy differential is forecast to widen from US$11.20/ bbl in 2025-26 to an average of US$13.00/bbl in 2026-27, before rising to US$14.10/bbl in 2027-28 and US$14.30/bbl 2028-29. As global oil prices strengthen, the WCS price is forecast to improve from C$65.30/bbl in 2026-27 to above C$70.00/bbl by the end of the forecast period. |
|  | **Gradual recovery in manufacturing** |
|  | The recovery in Alberta's manufacturing sector is expected to gain traction gradually over the next few years. Industries closely tied to the U.S. market, many of which struggled through 2025, are poised for a modest recovery. Output and exports in several subsectors, including chemicals and wood products, appear to have bottomed out and are already showing signs of improvement. Other industries have shown more resilience, partly reflecting some manufacturers' ability to adapt operations and diversify into new markets. Easing trade uncertainty, along with strengthening domestic and global demand, should provide further support to manufacturing exports. |
|  | After declining an estimated 2.8 per cent in 2025, Alberta's real manufacturing exports are projected to grow by 1.8 per cent in 2026, but not fully recover to pre-tariff levels until 2027 (Chart 10). Ongoing efforts by the federal and provincial governments to expand interprovincial trade and diversify Canada's international trade relationships – including existing trade agreements, targeted trade missions, and investments in transportation infrastructure – are expected to support a more durable recovery in manufacturing and other export-oriented sectors over the medium to long term. Export growth is forecast to accelerate to 2.8 per cent by 2029.<br>|
|  | **Chart 10: Manufacturing exports to rebound from tariffs by 2027** |
|  | Alberta's annual real manufacturing exports, level and growth |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Real manufacturing exports will stage a modest recovery in 2026. | ![LOGO](g96450dsp377.jpg)  |
|  | ***Sources:*** Statistics Canada and Haver Analytics<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |

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| **32** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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| **Improved prospects for agriculture sector** |
| The primary agriculture sector is expected to show modest improvement in 2026, supported by high crop yields in 2025, strong cattle prices, and ongoing efforts to diversify export markets. Domestic demand also remains firm with increased canola crushing and milling activity and strong bids for livestock by meat processors in 2025. |
| Crop exports are set to benefit from robust production and a relatively muted Canadian dollar, as well as easing trade tensions with key partners. However, the sector remains vulnerable to shifts in trade policy and global competition. Tariffs imposed by China and India last year have significantly curbed exports of canola and peas. A recent trade agreement with China to reduce the tariff on canola seed and the temporary elimination of the tariff on canola meal and peas is a positive development. The industry is also facing pressure from weaker crop prices, continued high crop input costs, and strong export competition. With these challenges, the sector is anticipated to grow modestly over the medium term as it adapts through continued market diversification and crop rotation. |
| Alberta's livestock exports are also expected to grow this year despite headwinds. Cattle exports are projected to rise as low U.S. inventories and the ongoing closure of the U.S. border to Mexican livestock support strong demand and prices. However, alongside ongoing trade challenges, policy changes such as the "Product of USA" meat labelling rule could potentially reduce demand for Alberta meat and livestock in the U.S. and heightened concerns over animal diseases are adding pressure to the industry. The rebuilding of Alberta's cattle herd is underway, which will further tighten the short-term supply. China's restoration of Canadian beef market access, after a suspension since December 2021, provides a positive diversification opportunity for Alberta exporters, though rebuilding market share will take time and the U.S. will remain the primary market. |
| Hog export values are also expected to increase modestly into 2026, while live hog volume shipments to the U.S. ease. Hog values will be sustained due to growth in demand for pork in global markets such as Japan, Mexico, and South Korea, and the prospect of future reduced tariffs to China. However, pork will face stiffer competition in these markets from Russia and Brazil. |
| **Investment set to recover alongside sentiment** |
| Headwinds that have weighed on business sentiment in the province are expected to fade, setting the stage for a rebound in investment. The pace will be slow, though, given ongoing tariff threats from the U.S. and uncertainty about the fate of CUSMA. Assuming current tariffs remain in place, the recovery is expected to gain traction as trade-related uncertainty begins to dissipate in the latter half of this year. Nominal investment outside the oil and gas sector is forecast to grow about six per cent to over $44 billion in 2026. In real (inflation-adjusted) terms, investment is expected to rise three per cent following steep declines in 2023 and 2024. While real investment is set to improve for the second consecutive year, it is not anticipated to return to its 2022 peak until 2028 (Chart 11). |

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| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **33** |

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|  | Engineering construction investment will remain a key source of strength, supported by major projects already underway in the transportation and utilities sectors, including the Valhalla North and Berland River NGTL expansion and the Jurassic Solar and Battery Storage project. Additional support will also come from projects expected to break ground this year, such as the $2.0 billion Enbridge Phase 1 Mainline Expansion and ATCO's $2.8 billion Yellowhead Mainline natural gas pipeline. Expanding oil production and pipelines are also spurring investment in storage and terminal infrastructure. In addition, investment in machinery and equipment is expected to make a modest contribution to growth. According to the Bank of Canada's latest Business Outlook Survey, firms will be prioritizing spending on routine maintenance over expansion amid ongoing uncertainty.<br>|
|  | **Chart 11: Business investment to gradually recover** |
|  | Alberta's real business investment in industries outside oil and gas extraction |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Investment outside oil and gas extraction will gain momentum in 2027 as uncertainty dissipates and sentiment strengthens. | ![LOGO](g96450dsp379.jpg)  |
|  | ***Sources:*** Statistics Canada and Alberta Treasury Board and Finance; e-estimate, f-forecast<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |
|  | The province is also attracting a growing number of AI data centre investments, reflecting Alberta's advantage in power generation capacity, abundant natural resources and a cold climate. eStruxture is currently constructing a $750 million data centre in Rocky View Country scheduled for completion this year. In addition, two data centre projects are advancing under AESO's Phase 1, including TransAlta's Keephills Data Centre Phase 1 and Pembina Pipeline's GLDC Load. |
|  | Relative to engineering construction, non-residential building investment in the private sector is expected to lag. While commercial construction has begun to turn a corner after being subdued over the past several years, industrial building activity continues to decline after peaking in the spring of 2025. In contrast, increased provincial government spending on schools, supportive housing and hospital projects has been a bright spot for the construction sector. Alberta's ambitious capital plan is expected to boost momentum in non-residential building investment over the forecast horizon. |

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| **34** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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| Real investment growth outside oil and gas extraction is forecast to pick up to 4-5 per cent over the medium term, supported by strengthening business sentiment and a pick-up in export demand. Large-scale projects will continue to underpin the outlook, including Dow's $10.1 billion Path2Zero project. The project is proceeding at a slower pace, with the startup of Phase 1 delayed to 2029. Recent policy developments, such as the creation of the MPO, the Canada-Alberta MOU and federal budget commitments to advance trade-enabling infrastructure projects, will help unlock additional private sector investment across the transportation, electricity generation and transmission, clean energy and high-tech sectors in the coming years. |  |
| **Population growth to slow sharply** |  |
| While investment intentions are set to improve, Alberta's near-term economic prospects will be dampened by slower population growth. Following peak growth of 4.7 per cent in the 2024 census year and a slowdown to 2.5 per cent in 2025, population growth is forecast to fall to 1.1 per cent in 2026. This reflects large net outflows of non-permanent residents and lower immigration targets under the 2026–2028 Federal Immigration Levels Plan (Chart 12). In the 2026 census year, Alberta is expected to shed 30,000 temporary residents, a sharp reversal from the net gain of 21,500 recorded in 2025. Permanent immigration is also expected to dip as lower national targets take effect. The downshift in will lead to more moderate growth in consumer spending and the demand for services in the province.<br>|  |
| **Chart 12: Population growth slowing sharply with net outflows of NPRs** |  |
| Annual change in the Alberta population by component<br>|  |
| ![LOGO](g96450dsp380.jpg)  | <br>Alberta will record net outflows of NPRs in 2026 and 2027, a sharp reversal from the outsized gains in previous years. |
|  ***Sources:*** Statistics Canada, Haver Analytics and Alberta Treasury Board and Finance; e-estimate, f-forecast<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |  |

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| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **35** |

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| Despite these headwinds, gains from net interprovincial migration and permanent immigration are projected to more than offset losses of temporary residents. Alberta's relatively strong economic fundamentals and continued affordability advantage are expected to sustain above-average interprovincial migration of 24,000. Supported by net migration and natural increase, Alberta's population is expected to expand by about 55,000 people in the 2026 census year. |
| Population growth is expected to remain subdued at 1.1 per cent in the 2027 census year before gradually strengthening to 1.4 per cent in 2028 and 2029. Net outflows of non-permanent residents are expected to persist in 2027 (-21,000) before turning slightly positive in 2028 and strengthening further in 2029 as the effects of targeted NPR outflows fade. Even so, losses in NPRs will be more than offset by continued gains from permanent immigration, interprovincial migration, and natural increase. |
| **Pace of hiring in the province expected to slow** |
| The momentum in Alberta's labour market from late-2025 is expected to ease back this year as population gains slow and uncertainty weighs on hiring plans. The province added 62,000 jobs in the last four months of 2025 on the back of expanding services, supported by rapid population growth and strong public-sector hiring. In contrast, employment in the goods-producing sector was subdued, reflecting job losses in natural resources and manufacturing amid weaker energy prices, slower export demand and the impact of U.S. tariffs.<br>After growing a solid 2.8 per cent in 2025, employment growth is forecast to slow to 1.9 per cent in 2026 (Chart 13). The sharp deceleration in population growth will temper hiring in service-producing industries, while goods sector employment is expected to gradually gain traction after lagging in 2025. While manufacturing employment is expected to stage a modest recovery as exports improve, soft investment intentions and weaker oil prices are likely to keep a lid on hiring in natural resources and construction industries in the first half of the year. As trade uncertainty gradually recedes and sentiment improves, growth in goods sector employment is expected to pick up in the second half. |
| Employment growth is forecast to peak at two per cent in 2027 as business investment accelerates and hiring broadens. Although growth is expected to moderate over the medium term, it will outpace the increase in the labour force. |
| Slower employment and wage growth will restrain growth in labour income, which is forecast to rise 4.3 per cent this year before gradually picking up over the medium term. |

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| **36** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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| <br>**Chart 13: Labour market to become more balanced** |  |
| Labour market indicators |  |
| ![LOGO](g96450dsp382.jpg)  | <br>Alberta's unemployment rate receding after peaking in 2025 as job gains outpace labour force growth. |
|  ***Sources:*** Statistics Canada, Haver Analytics and Alberta Treasury Board and Finance; e-estimate, f-forecast<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |  |
| **Labour market rebalancing** |  |
| Alberta's labour market is becoming more balanced, even as job growth slows. The unemployment rate is expected to average 6.6 per cent in 2026, an improvement from the previous two years. With population growth slowing, pressure on the labour market will ease, reducing the competition for jobs. The labour force is projected to grow by 1.3 per cent (or nearly 36,000 people) this year, the slowest increase since the pandemic, due to a sharp drop in the growth of the working-age population (ages 15–64). |  |
| A tighter labour market and an uptick in real earnings will likely entice some people to join the workforce. However, this effect will be partly offset by demographic headwinds, as population aging weighs on the participation rate. This will help put downward pressure on the unemployment rate, which is forecast to gradually decline to below six per cent over the medium term as economic activity picks up and population growth normalizes. |  |
| **Residential construction activity ratcheting down** |  |
| Activity in new housing construction is expected to lose steam following last year's exceptionally strong pace. Housing starts in Alberta surged to an all-time high of almost 55,000 units in 2025, the highest per capita level in Canada. This reflected continued catch-up after several years of homebuilding activity lagging the rapid growth in population and household formations (Chart 14). While the strength was broad-based, apartments accounted for roughly half of last year's total starts, the highest share since 1969. The large number of international newcomers boosted rental demand. Moreover, a limited supply of lower-priced housing also supported construction of row and semi-detached units. |  |

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| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **37** |

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|  | <br>**Chart 14: Housing starts to slow alongside household formations** |
|  | Annual change in Alberta's household formations and housing stock |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Homebuilding continued to catch up in 2025 with record high housing starts. | ![LOGO](g96450dsp383.jpg)  |
|  | ***Sources:*** Statistics Canada and Alberta Treasury Board and Finance; f-forecast<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |
|  | Alberta's housing starts are forecast to moderate this year to around 40,000 as population growth slows and apartment projects are completed. While down from recent peaks, this is still relatively strong compared with the levels seen over the past decade. Robust intentions point to continued strength in homebuilding activity, particularly for multi-unit dwellings, where inventories in Edmonton and Calgary remain relatively low. Elevated levels of units under construction will also continue to support residential investment in the near term. Meanwhile, renovation spending is set to turn a corner after languishing in the previous couple of years. These factors should temper the continued moderation in the resale market. As a result, real residential investment is forecast to edge 0.7 per cent higher this year. |
|  | Over the medium term, housing starts are expected to settle around 35,000, in line with household formations. This, alongside a recovery in renovation spending and a stabilized resale market, will support real residential investment growth of around 2.4 per cent annually. |
|  | **Price pressures to stay contained** |
|  | Consumer inflation in Alberta is expected to tick higher but remain relatively soft in 2026. The impact of policy measures that helped restrain headline inflation last year is expected to unwind this year. The effects of the GST holiday in late 2024 and early 2025 are beginning to fade, temporarily lifting inflation for some goods and services. Energy inflation is also expected to pick up starting in April, as prices will be compared to last year's unusually low levels following the removal of the consumer carbon tax. However, softer oil prices should help keep a lid on gasoline prices this year. |

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| **38** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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| As a result, headline inflation is forecast to rise to 2.1 per cent in 2026, up slightly from two per cent in 2025, but still well below the elevated rates seen over the last several years. A stronger Canadian dollar is expected to reduce price pressures on goods imported from the U.S., helping to keep inflation for durable and semi-durable goods in check. Food has been a major source of inflation over the past year (Chart 15). Grocery food inflation, in particular, is expected to ease after accelerating last year, although several factors such as tight supply in some products, tariff-related disruptions and rising costs may continue to put upward pressure on prices. Meanwhile, services inflation is expected to continue declining as lower mortgage rates, moderating home prices, and slower rent growth weigh on shelter costs. |  |
| Over the medium term, headline inflation is expected to remain contained, hovering close to the Bank of Canada's two per cent target.<br>|  |
| **Chart 15: Food a major contributor of inflation in 2025** |  |
| Contribution to Alberta's year-over-year CPI inflation<br>|  |
| ![LOGO](g96450dsp384.jpg)  | <br>Alberta's unemployment rate receding after peaking in 2025 as job gains outpace labour force growth. |
| ***Source:*** Statistics Canada<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |  |

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| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **39** |

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|:---|:---|
|  | **Slower population growth weighs on aggregate spending** |
|  | Consumer spending in Alberta is expected to moderate in 2026, following several years of strong growth driven by rapid population gains. After expanding by an estimated 2.7 per cent in 2025, growth in real consumer spending is forecast to decelerate to 1.9 per cent in 2026, marking the slowest pace since the pandemic recovery. Durable goods spending is set to cool after last year's robust gains, when consumers pulled forward vehicle purchases over concerns around tariff-related price increases. Some of the weakness will be offset by improving renovation spending, which should support sales at building materials & garden supplies, while furniture, electronics & appliance retailers will lend some support. |
|  | A sharp slowdown in population growth and slower labour income growth will weigh on spending for clothing and other semi-durable goods, which surged in 2025. While slow population growth will also trim real spending on non-durables and services, spending in these less volatile categories is expected hold up, supported in part by sustained demand for local travel.<br>|
|  | **Chart 16: Per capita consumption to rise further in 2026** |
|  | Year-over-year growth in Alberta's real household consumption |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Per capita spending is turning a corner as economic activity and consumer sentiment improve. | ![LOGO](g96450dsp385.jpg)  |
|  | ***Sources:*** Statistics Canada, Haver Analytics and Alberta Treasury Board and Finance; e-estimate, f-forecast<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |
|  | Despite the slower growth in aggregate spending, per capita real consumer spending is expected to improve (Chart 16). On a per capita basis, spending is forecast to grow 0.8 per cent, up from 0.3 per cent last year, underpinned by stable inflation, low interest rates and improving sentiment in the second half of the year. Per capita spending is set to improve further in 2027 as economic activity gains ground and consumer sentiment improves further. |

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| **40** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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| **Risks to the Economic Outlook** |
| The uncertainties surrounding the ongoing geopolitical and trade tensions and energy price volatility create a number of risks to the Alberta economy. In *Budget 2026,* the high and low scenarios demonstrate the volatility associated with Alberta's economy and revenue. These alternative scenarios are illustrative of a range of potential outcomes, as opposed to likely or predicted outcomes.<br>Global equity markets have risen strongly to reach record highs over the past year, driven in large part by AI-related stocks. Adverse geopolitical developments or a sharp repricing of AI-linked valuations may trigger a broad equity market correction. This will slow U.S. economic growth and dampen consumer confidence and demand, including demand for petroleum products. This slowdown is expected to have global spillover effects, resulting in a protracted pullback in global growth through 2027. When coupled with robust crude supply, these factors exert persistent downward pressure on oil prices. The *Budget 2026* low scenario assumes oil prices will retreat below the base forecast at the end of the first quarter of 2026. The recovery is expected to be gradual, with prices remaining below base forecast levels through the forecast period. Nationally, the dual impact of the oil price shock and slowing global economic growth is projected to weaken the Canadian dollar and prompt the Bank of Canada to lower interest rates. In Alberta, these conditions are expected to dampen investment and production within the conventional oil sector, leading to softer employment, stagnant wage growth, and reduced consumer spending. While the oil sands sector remains resilient—supported by expanded egress capacity and low breakeven costs—the broader economic cooling will exert downward pressure on Alberta's corporate and personal tax revenue, further compounded by a decline in natural resource royalties. |
| The *Budget 2026* high scenario assumes oil prices rise above the base forecast towards the end of the first quarter of 2026 on the back of stronger-than-expected global petroleum demand as the negative impact of trade tariffs dissipates. This surge is underpinned by robust growth in the U.S. and Chinese economies, and keeps the global oil market in balance. Nationally, the price increase supports a stronger Canadian dollar without significantly impacting interest rates or inflation. Within Alberta, higher prices stimulate increased investment and production in the conventional oil sector, while oil sands activity remains consistent with base-case projections. Despite a modest drag on the provincial economy from a stronger Loonie, the resulting economic momentum drives accelerated growth in wages and employment, pushing the unemployment rate below base forecast levels. This broad economic strength boosts both natural resource royalties and provincial tax revenue. |
| Neither scenario accounts for additional federal or provincial fiscal policy interventions beyond those included in the base forecast. |

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| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **41** |

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**Table 1: Scenario Impacts** 

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|:---|:---|:---|:---|
| &nbsp;&nbsp; **Fiscal Year Assumptions** | **2026-27** | **2027-28** | **2028-29** |
| &nbsp;&nbsp; **WTI (US$/bbl)** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 60.50 | 67.00 | 67.50 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 70.00 | 73.50 | 74.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | 51.50 | 58.50 | 61.00 |
| &nbsp;&nbsp; **Light-Heavy Differential (US$/bbl)** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 13.00 | 14.10 | 14.30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 14.40 | 15.00 | 15.30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | 13.00 | 14.10 | 14.30 |
| &nbsp;&nbsp; **Exchange Rate (US¢/Cdn$)** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 73.0 | 74.2 | 75.4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 74.0 | 74.8 | 76.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | 71.9 | 73.3 | 74.7 |
| &nbsp;&nbsp; **Tax and Resource Revenue ($ billions)** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 39.9 | 43.9 | 46.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Variance from base |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 6.0 | 5.7 | 6.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | -6.5 | -7.0 | -6.3 |

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|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Calendar Year Assumptions** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **Real GDP (%)** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 1.8 | 2.3 | 2.2 | 2.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 2.1 | 2.6 | 2.4 | 2.3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | 1.5 | 1.9 | 1.9 | 2.1 |
| &nbsp;&nbsp; **Nominal GDP (%)** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 1.9 | 6.0 | 4.4 | 4.4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 6.4 | 6.1 | 4.7 | 4.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | -1.5 | 6.2 | 4.7 | 5.3 |
| &nbsp;&nbsp; **Employment (thousands)** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Base | 2639 | 2691 | 2743 | 2791 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; High | 2643 | 2700 | 2755 | 2804 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Low | 2635 | 2680 | 2726 | 2774 |

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| 42 | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

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Benchmarking Tables

**Oil Price Benchmark** 

West Texas Intermediate (US$/bbl)

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|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (December 17, 2025) <sup>a</sup> | 56.80 | 56.13 | 60.49 | 66.99 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 63.00 | 67.00 | 70.00 | 71.00 |
| &nbsp;&nbsp; **Banks and Investment Dealers** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deloitte (January, 2026) | 58.00 | 61.20 | 67.65 | 69.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goldman Sachs (January, 2026) | 52.00 | 54.00 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December, 2025) | 68.00 | 70.00 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Capital Markets (January 13, 2026) | 56.00 | 62.00 | 65.00 | 65.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 60.00 | 57.00 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December, 2025) | 60.50 | 67.75 | n/a | n/a |
| &nbsp;&nbsp; **Industry Analysts** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; U.S. Energy Information Administration (January 13, 2026) | 52.21 | 50.36 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; GLJ Petroleum Consultants (January 1, 2026) | 59.25 | 66.00 | 70.00 | 72.16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sproule Associates Limited (December 31, 2025) | 58.00 | 63.00 | 68.00 | 69.36 |
| &nbsp;&nbsp; **Confidential Forecasts Provided to the Government of Alberta b** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average | 55.50 | 59.00 | 67.00 | 71.00 |
| &nbsp;&nbsp; High | 68.00 | 70.00 | 70.00 | 75.00 |
| &nbsp;&nbsp; Low | 52.00 | 50.36 | 60.49 | 65.00 |
| &nbsp;&nbsp; Average of All Private Forecasts | 58.00 | 60.50 | 67.00 | 69.50 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **60.00** | **66.00** | **67.50** | **68.50** |

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Includes forecasts finalized on or before January 14, 2026.

<sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada.

<sup>b</sup> The Government of Alberta surveys, on a confidential basis, private sector forecasts from the Bank of Montreal, S&P Global, Rystad, and Wood Mackenzie. The annual figures presented here are an average of the forecast prices from these sources. High/Low forecasts may represent one of the confidential forecasts. The private sector average and the consultant average have been rounded to the nearest 50 cents. 

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|:---|:---|:---|
| **How Oil Price Forecasters Fared in *Budget 2025*** | **How Oil Price Forecasters Fared in *Budget 2025*** | Both the Government of<br>Alberta and the private sector<br>overestimated the WTI oil price by<br>6% and 7% respectively, for 2025. |
| West Texas Intermediate (US$/bbl) | West Texas Intermediate (US$/bbl) | Both the Government of<br>Alberta and the private sector<br>overestimated the WTI oil price by<br>6% and 7% respectively, for 2025. |
| &nbsp;&nbsp; **Organization (#)** | **How did they do in *Budget 2025*?** | Both the Government of<br>Alberta and the private sector<br>overestimated the WTI oil price by<br>6% and 7% respectively, for 2025. |
| &nbsp;&nbsp; <br> National Forecasting Agencies (2) | 73.39 | Both the Government of<br>Alberta and the private sector<br>overestimated the WTI oil price by<br>6% and 7% respectively, for 2025. |
| &nbsp;&nbsp; Banks and Investment Dealers (6) | 67.24 |  |
| &nbsp;&nbsp; Industry Analysts (3) | 70.98 |  |
| &nbsp;&nbsp; Confidential Forecasts (5) | 70.50 |  |
| &nbsp;&nbsp; **Average** | **69.50** |  |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **69.00** |  |
| &nbsp;&nbsp; **2025 Actual** | **64.81** |  |
| &nbsp;&nbsp; ***Sources:*** Alberta Treasury Board and Finance and Alberta Energy | &nbsp;&nbsp; ***Sources:*** Alberta Treasury Board and Finance and Alberta Energy |  |

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---

| | |
|:---|:---|
| **Economic Outlook \|** Fiscal Plan 2026-29 | 43 |

---

------

**Light-Heavy Oil Price Differential Benchmark** 

WTI-WCS Price Differential (US$/bbl)

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (December 17, 2025) <sup>a</sup> | 12.56 | 12.94 | 12.69 | 12.76 |
| &nbsp;&nbsp; **Banks and Industry Analysts** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; GLJ Petroleum Consultants (January 1, 2026) | 13.01 | 14.52 | 14.00 | 14.43 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Capital Markets (January 13, 2026) | 12.63 | 14.63 | 13.00 | 13.00 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 13.00 | 14.00 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sproule Associates Limited (December 31, 2025) | 12.50 | 12.50 | 12.50 | 12.75 |
| &nbsp;&nbsp; **Confidential Forecasts Provided to the Government of Albert<sup>a b</sup>** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average | 12.30 | 12.70 | 13.30 | 14.10 |
| &nbsp;&nbsp; High | 14.25 | 14.90 | 15.36 | 16.27 |
| &nbsp;&nbsp; Low | 10.68 | 11.20 | 10.98 | 11.43 |
| &nbsp;&nbsp; Average of All Private Forecasts | 12.50 | 13.30 | 13.20 | 13.60 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **12.90** | **13.80** | **14.20** | **14.50** |

---

Includes forecasts finalized on or before January 14, 2026.

<sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada.

<sup>a</sup> The Government of Alberta also surveys, on a confidential basis, private sector forecasts from the Bank of Montreal, S&P Global, Rystad, and Wood Mackenzie. The annual figures presented here are the average forecast prices from these sources.High/Low forecasts may represent one of the confidential forecasts. The private sector average, consultant average and Government of Alberta forecasts have been rounded to the nearest ten cents. 

---

| | |
|:---|:---|
| 44 | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

---

------

**Natural Gas Price Benchmark** 

Henry Hub (US$/MMBtu)<sup>a</sup> 

---

| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (December 17, 2025) <sup>b</sup> | 4.09 | 4.40 | 4.50 | 4.56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 4.02 | 4.10 | 4.25 | 4.40 |
| &nbsp;&nbsp; **Banks and Investment Dealers** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deloitte (January, 2026) <sup>c</sup> | 3.76 | 3.95 | 4.00 | 4.10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goldman Sachs (January, 2026) | 4.60 | 3.80 | 2.70 | 2.75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Capital Markets (January 13, 2026) | 3.80 | 4.00 | 3.75 | 3.75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 5.00 | 4.00 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December, 2025) | 3.93 | 3.53 | n/a | n/a |
| &nbsp;&nbsp; **Industry Analysts** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; U.S. Energy Information Administration (January 13, 2026) | 3.46 | 4.59 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; GLJ Petroleum Consultants (January 1, 2026) | 3.98 | 4.00 | 4.16 | 4.25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sproule Associates Limited (December 31, 2025) | 3.50 | 3.50 | 3.50 | 3.57 |
| &nbsp;&nbsp; **Confidential Forecasts Provided to the Government of Alberta d** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Average | 3.60 | 3.70 | 3.80 | 3.70 |
| &nbsp;&nbsp; High | 5.00 | 4.59 | 4.50 | 4.66 |
| &nbsp;&nbsp; Low | 3.19 | 3.26 | 2.70 | 2.75 |
| &nbsp;&nbsp; Average of All Private Forecasts | 3.90 | 3.90 | 3.80 | 3.80 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **4.00** | **3.80** | **3.90** | **3.90** |

---

Includes forecasts finalized on or before January 14, 2026.

<sup>a</sup> The natural gas price at Henry Hub Louisiana (in US$/MMBtu) is the US benchmark while the AECO natural gas price (in CAD$/GJ) is the Western Canada benchmark. While both benchmarks are widely used in North America, the difference between Henry Hub and AECO price reflects transportation costs and regional supply/demand impacts as well as exchange rate and unit conversion. The Alberta Reference Price (used in natural gas royalty calculations) represents the average field price of all Alberta gas sales which normally follows the Western Canada regional benchmark. 

<sup>b</sup> Signal49 Research was formerly known as Conference Board of Canada.

<sup>c</sup> Converted from US$/Mcf to US$/MMBtu. 

<sup>d</sup> The Government of Alberta also surveys, on a confidential basis, private sector forecasts from the Bank of Montreal, S&P Global, Rystad, and Wood Mackenzie. The annual figures presented here are the average forecast prices from these sources. High/Low forecasts may represent one of the confidential forecasts. The private sector average, consultant average and Government of Alberta forecasts have been rounded to the nearest ten cents. 

---

| | | |
|:---|:---|:---|
| **How Natural Gas Price Forecasters Did in *Budget 2025*** | **How Natural Gas Price Forecasters Did in *Budget 2025*** | Both the Government of<br> Alberta and the private sector overestimated the Henry Hub<br> natural gas price by 12% and 9%<br> respectively, for 2025. |
| Henry Hub (US$/MMBtu) | Henry Hub (US$/MMBtu) | Both the Government of<br> Alberta and the private sector overestimated the Henry Hub<br> natural gas price by 12% and 9%<br> respectively, for 2025. |
| &nbsp;&nbsp; **Organization (#)** | **How did they do in *Budget 2025*?** | Both the Government of<br> Alberta and the private sector overestimated the Henry Hub<br> natural gas price by 12% and 9%<br> respectively, for 2025. |
| &nbsp;&nbsp; <br>National Forecasting Agencies (2) | 3.14 | Both the Government of<br> Alberta and the private sector overestimated the Henry Hub<br> natural gas price by 12% and 9%<br> respectively, for 2025. |
| &nbsp;&nbsp; Banks and Investment Dealers (5) | 3.39 |  |
| &nbsp;&nbsp; Industry Analysts (3) | 3.21 |  |
| &nbsp;&nbsp; Confidential Forecasts (4) | 3.50 |  |
| &nbsp;&nbsp; **Average** | **3.30** |  |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **3.20** |  |
| &nbsp;&nbsp; **2025 Actual** | **3.63** |  |
| &nbsp;&nbsp; ***Sources:*** Alberta Treasury Board and Finance and Alberta Energy | &nbsp;&nbsp; ***Sources:*** Alberta Treasury Board and Finance and Alberta Energy |  |

---

---

| | |
|:---|:---|
| **Economic Outlook** \| Fiscal Plan 2026 – 29 | 45 |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **United States / Canada Exchange Rate Benchmark** |  |  |  |  |
| (US¢/Cdn$) |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (December 17, 2025) **<sup>a</sup>** | 72.9 | 73.1 | 73.7 | 74.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 73.3 | 75.2 | 75.8 | 75.5 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BMO Capital Markets (January 9, 2026) | 73.8 | 76.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CIBC Capital Markets (January, 2026) | 73.3 | n/a | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deloitte (January, 2026) | 73.8 | 75.0 | 75.0 | 75.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 73.8 | 76.3 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (January 13, 2026) | 74.8 | 75.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 74.1 | 76.3 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December, 2025) | 73.5 | 75.0 | n/a | n/a |
| &nbsp;&nbsp; High | 74.8 | 76.3 | 75.8 | 75.5 |
| &nbsp;&nbsp; Low | 72.9 | 73.1 | 73.7 | 74.6 |
| &nbsp;&nbsp; Average of All Private Forecasts | 73.7 | 75.2 | 74.8 | 75.0 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **72.5** | **73.9** | **75.1** | **76.2** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |
| **Canadian Long-Term Interest Rate Benchmark** |  |  |  |  |
| 10-Year Government of Canada Bonds (%) |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (December 17, 2025) **<sup>a</sup>** | 3.42 | 3.42 | 3.42 | 3.42 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 3.19 | 3.45 | 3.50 | 3.64 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BMO Capital Markets (January 9, 2026) | 3.30 | 3.40 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CIBC Capital Markets (January, 2026) | 3.29 | 3.60 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deloitte (January 7, 2026) | 3.34 | n/a | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 3.35 | 3.45 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (December 2025) | 3.58 | 3.75 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 3.31 | 3.65 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December, 2025) | 3.19 | 3.15 | 3.15 | 3.15 |
| &nbsp;&nbsp; High | 3.58 | 3.75 | 3.50 | 3.64 |
| &nbsp;&nbsp; Low | 3.19 | 3.15 | 3.15 | 3.15 |
| &nbsp;&nbsp; Average of All Private Forecasts | 3.30 | 3.50 | 3.40 | 3.40 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **3.20** | **3.30** | **3.40** | **3.40** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |

---

---

| | |
|:---|:---|
| **46** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Alberta Real Gross Domestic Product Benchmark** |  |  |  |  |  |
| (% change) |  |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2025** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (October 28, 2025) **<sup>a</sup>** | 1.8 | 1.8 | 2.7 | 2.3 | 2.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 2.8 | 2.1 | 2.1 | 2.2 | 2.3 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BMO Capital Markets (January 9, 2026) | 2.6 | 2.3 | 2.5 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CIBC Capital Markets (January, 2025) | 2.5 | 1.8 | 2.4 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laurentian Bank (January 9, 2025) | 2.6 | 1.9 | 2.1 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 2.3 | 1.9 | 2.1 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (December, 2025) | 2.6 | 2.3 | 2.4 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 2.9 | 2.9 | 2.5 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December 16, 2025) | 2.5 | 1.9 | 2.1 | n/a | n/a |
| &nbsp;&nbsp; High | 2.9 | 2.9 | 2.7 | 2.3 | 2.3 |
| &nbsp;&nbsp; Low | 1.8 | 1.8 | 2.1 | 2.2 | 2.2 |
| &nbsp;&nbsp; Average of All Private Forecasts | 2.5 | 2.1 | 2.3 | 2.3 | 2.2 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **2.2** | **1.8** | **2.3** | **2.2** | **2.2** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. | Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |
| **Alberta Nominal Gross Domestic Product Benchmark** |  |  |  |  |  |
| (% change) |  |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2025** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (October 28, 2025) **<sup>a</sup>** | 3.9 | 1.8 | 4.2 | 5.4 | 5.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 3.9 | 2.1 | 4.7 | 4.9 | 4.4 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CIBC Capital Markets (January, 2025) | 4.4 | 5.3 | 6.2 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laurentian Bank (January 9, 2026) | 2.4 | 2.1 | 4.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 4.6 | 3.5 | 3.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (December, 2025) | 3.6 | 3.8 | 4.8 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 3.9 | 4.4 | 4.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December 16, 2025) | 4.3 | 3.8 | 4.0 | n/a | n/a |
| &nbsp;&nbsp; High | 4.6 | 5.3 | 6.2 | 5.4 | 5.7 |
| &nbsp;&nbsp; Low | 2.4 | 1.8 | 3.0 | 4.9 | 4.4 |
| &nbsp;&nbsp; Average of All Private Forecasts | 3.9 | 3.4 | 4.4 | 5.1 | 5.0 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **1.5** | **1.9** | **6.0** | **4.4** | **4.4** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. | Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |

---

---

| | |
|:---|:---|
| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **47** |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Alberta Employment Benchmark** |  |  |  |  |
| (% change) |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (October 28, 2025) **<sup>a</sup>** | 1.6 | 1.3 | 1.4 | 1.3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 2.4 | 1.4 | 1.3 | 1.4 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BMO Capital Markets (January 9, 2026) | 2.8 | 2.1 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laurentian Bank (January 9, 2026) | 1.7 | 1 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 1.6 | 1.1 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (December 2025) | 2 | 0.6 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 2.3 | 1.6 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December 16, 2025) | 1.8 | 0.8 | n/a | n/a |
| &nbsp;&nbsp; High | 2.8 | 2.1 | 1.4 | 1.4 |
| &nbsp;&nbsp; Low | 1.6 | 0.6 | 1.3 | 1.3 |
| &nbsp;&nbsp; Average of All Private Forecasts | 2 | 1.2 | 1.3 | 1.4 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **1.9** | **2.0** | **1.9** | **1.8** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |
| **Alberta Unemployment Rate Benchmark** |  |  |  |  |
| (%) |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (October 28, 2025) **<sup>a</sup>** | 7.3 | 6.8 | 6.6 | 6.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 6.3 | 6 | 5.8 | 5.7 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BMO Capital Markets (January 9, 2026) | 6.5 | 5.8 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CIBC Capital Markets (January, 2025) | 6.9 | 6.5 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laurentian Bank (January 9, 2026) | 6.8 | 6.7 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 6.7 | 6.4 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (December, 2025) | 6.8 | 6.2 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 6.3 | 6.5 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December 16, 2025) | 6.9 | 6.3 | n/a | n/a |
| &nbsp;&nbsp; High | 7.3 | 6.8 | 6.6 | 6.5 |
| &nbsp;&nbsp; Low | 6.3 | 5.8 | 5.8 | 5.7 |
| &nbsp;&nbsp; Average of All Private Forecasts | 6.7 | 6.4 | 6.2 | 6.1 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **6.6** | **6.0** | **5.8** | **5.7** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |

---

---

| | |
|:---|:---|
| **48** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Alberta Housing Starts Benchmark** |  |  |  |  |
| (thousands of units) |  |  |  |  |
| &nbsp;&nbsp; **Organization** | **2026** | **2027** | **2028** | **2029** |
| &nbsp;&nbsp; **National Forecasting Agencies** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Signal49 Research (October 28, 2025) **<sup>a</sup>** | 45.9 | 43.6 | 41.2 | 38.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stokes Economics (January 14, 2026) | 50.5 | 44.3 | 42.5 | 42.5 |
| &nbsp;&nbsp; **Banks** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BMO Capital Markets (January 9, 2026) | 53.0 | 50.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CIBC Capital Markets (January, 2025) | 48.0 | 52.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laurentian Bank (January 9, 2026) | 46.0 | 41.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Bank (December 22, 2025) | 55.5 | 53.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; RBC Royal Bank (December, 2025) | 49.8 | 48.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Scotiabank (December 11, 2025) | 51.0 | 49.0 | n/a | n/a |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TD Bank (December 16, 2025) | 52.2 | 43.0 | n/a | n/a |
| &nbsp;&nbsp; High | 55.5 | 53.0 | 42.5 | 42.5 |
| &nbsp;&nbsp; Low | 45.9 | 41.0 | 41.2 | 38.6 |
| &nbsp;&nbsp; Average of All Private Forecasts | 50.2 | 47.1 | 41.9 | 40.5 |
| &nbsp;&nbsp; **Government of Alberta (calendar year)** | **40.0** | **35.0** | **34.5** | **34.7** |
|  Includes forecasts finalized on or before January 14, 2026.<br><sup>a</sup> Signal49 Research was formerly known as Conference Board of Canada. |  |  |  |  |

---

---

| | |
|:---|:---|
| **Economic Outlook \|** Fiscal Plan 2026 – 29 | **49** |

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**BLANK PAGE**

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| | |
|:---|:---|
| **50** | **Economic Outlook** \| Fiscal Plan 2026 – 29 |

---

------

**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Revenue
**51**

------

**Table of Contents**

---

| | |
|:---|:---|
|  **Revenue Outlook** | **53** |
|  2025-26 Third Quarter Revenue Forecast | 54 |
|  Non-Renewable Resource Revenue | 55 |
|  Tax Revenue | 58 |
|  Investment Income | 61 |
|  Revenue from Other Sources | 61 |
|  Risks | 63 |

---

Note: Amounts presented in tables may not add to totals due to rounding.

---

| | |
|:---|:---|
| **52** | **Revenue** \| Fiscal Plan 2026 – 29 |

---

------

---

| | |
|:---|:---|
| Revenue Outlook<br>|  |
| Total revenue in 2026-27 is forecast at $74.6 billion, a decrease of $0.7 billion from the 2025-26 third quarter forecast of $75.3 billion. A forecast decline in oil prices is resulting in a $3.1 billion drop in non-renewable resource revenue. Corporate tax revenue is also expected to decline by $0.1 billion due to persisting trade uncertainty and lower oil prices. In addition, investment income is projected to decline by $0.2 billion, reflecting anticipated lower equity earnings for the Alberta Heritage Savings Trust Fund and endowment funds. This decline is partially offset by a combined $2.7 billion increase in tax revenues, transfers from the Government of Canada, income from government business enterprises, and premiums, fees and licences revenue. Total revenue is expected to grow to $78.9 billion in 2027-28 and $81.5 billion by 2028-29, led primarily by income taxes.<br>| <br>Total revenue in 2026-27 is forecast at $74.6 billion, $0.7 billion lower than the 2025-26 forecast of $75.3 billion. |
| Compared to the *Budget 2025* estimate, total revenue forecast in 2025-26 has increased by $1.2 billion due to increases in investment income that are partially offset by decreases in non-renewable resource and personal income tax revenue.<br>|  |
| The *Budget 2026* forecast reflects the impacts and effects of global uncertainty on provincial revenue. Ongoing volatility in Canada-U.S. trade relations and softer global oil demand sentiment continues to impact all major revenue streams and reinforces the need for prudent fiscal planning. |  |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| <br>**Total Revenue** | <br>**Total Revenue** | <br>**Total Revenue** | <br>**Total Revenue** | <br>**Total Revenue** | <br>**Total Revenue** | <br>**Total Revenue** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp;&nbsp; Personal income tax | 16120 | 15510 | 14771 | **15933** | 16612 | 17741 |
| &nbsp;&nbsp;&nbsp; Corporate income tax | 8125 | 6764 | 7420 | **7300** | 7472 | 7615 |
| &nbsp;&nbsp;&nbsp; Other tax revenue | 6111 | 6563 | 6603 | **7237** | 7562 | 7821 |
| &nbsp;&nbsp;&nbsp; Bitumen royalty | 17167 | 12830 | 12669 | **9688** | 12102 | 12765 |
| &nbsp;&nbsp;&nbsp; Other resource revenue | 4819 | 4237 | 3617 | **3525** | 4132 | 4126 |
| &nbsp;&nbsp;&nbsp; Federal transfers | 12618 | 13305 | 13566 | **13715** | 13826 | 13839 |
| &nbsp;&nbsp;&nbsp; Investment income | 4803 | 2883 | 4568 | **4358** | 4071 | 4052 |
| &nbsp;&nbsp;&nbsp; Net income from GBEs | 2053 | 2016 | 2194 | **2621** | 2709 | 2759 |
| &nbsp;&nbsp;&nbsp; Premiums, fees and licences | 5504 | 5756 | 5640 | **6000** | 6170 | 6424 |
| &nbsp;&nbsp;&nbsp; Other revenue | 5149 | 4273 | 4245 | **4173** | 4259 | 4376 |
| &nbsp;&nbsp;&nbsp; **Total Revenue** | **82469** | **74138** | **75292** | **74550** | **78914** | **81518** |

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|:---|:---|
| **Revenue \|** Fiscal Plan 2026 – 29 | **53** |

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| | |
|:---|:---|
|  | 2025-26 Third Quarter Revenue Forecast<br>|
|  | Total revenue in 2025-26 is forecast at $75.3 billion, an increase from $74.1 billion forecast in *Budget 2025*. Revenue has increased by $1.2 billion mainly due to increases in investment income, transfers from the Government of Canada, net income from government business enterprises, and other taxes. The main changes in 2025-26 revenue are: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Personal income tax revenue is forecast at $14.8 billion, $0.7 billion lower than budget and $1.3 billion lower than in 2024-25. The decrease from budget reflects lower-than-expected 2024 tax assessments.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Corporate income tax revenue is forecast at $7.4 billion, $0.7 billion above budget but $0.7 billion lower than in 2024-25. The increase from budget is driven by stronger-than-expected growth in corporate profits despite trade policy uncertainties in 2025.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Other tax revenue is forecast at $6.6 billion, $40 million higher than budget and $0.5 billion higher than in 2024-25. The increases primarily reflect higher insurance tax revenue, tourism levy revenue, and land titles registration activity, partially offset by lower fuel and tobacco tax revenues.<br>|
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> WTI forecast at US$61.50/bbl in<br> 2025-26 and decreasing to<br> US$60.50/bbl in 2026-27. | &nbsp;&nbsp;&nbsp;&nbsp; • Non-renewable resource revenue is forecast at $16.3 billion, a $0.8 billion decrease from budget and $5.7 billion less than in 2024-25. The West Texas Intermediate (WTI) oil price is expected to average US$61.50 per barrel (/bbl) in 2025-26, a US$6.50/bbl decrease from the *Budget 2025* estimate. The light-heavy differential is expected to average US$11.20/bbl for 2025-26, US$5.90/bbl narrower than budgeted. Natural gas and by-products royalties for 2025-26 are expected to be $0.7 billion, $0.5 billion lower than budget, reflecting weaker natural gas and natural gas liquids (NGL) prices.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Federal transfers are forecast at $13.6 billion, $0.3 billion higher than budget, and $0.9 billion more than in 2024-25.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; – The increase from budget reflects: a combined $96 million increase in the Canada Health Transfer (CHT) and Canada Social Transfer (CST) due to a prior year adjustment and an upward revision of Alberta's provincial share of the national population in 2025; an increase of $71 million from re-profiling of unspent prior year funds under the Working Together – Shared Health Priorities initiative; and a $94 million net increase in other federal transfers due to re-profiling of unspent funds from the prior year and new funding based on revisions to Alberta's population share. |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Investment income is forecast at $4.6 billion, $1.7 billion higher than budget but $0.2 billion lower than in 2024-25. The increase from budget is mainly due to stronger-than-expected equity market performance, resulting in $1.3 billion higher net income in the Alberta Heritage Savings Trust Fund and $0.3 billion more in endowment funds, along with $0.1 billion of additional income from post-secondary institutions (PSI) through realized gains on long-term investments and increased interest rates.<br>|

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|:---|:---|
| **54** | **Revenue** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; • Revenue from other sources includes net income from government business enterprises (GBEs), premiums, fees and licences, and various other sources. These sources contribute $12.1 billion to the overall revenue forecast for 2025-26, on track with the *Budget 2025* estimate and have decreased by $0.6 billion from 2024-25.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; – GBE net income is forecast at $2.2 billion in 2025-26, $141 million more than in 2024-25, and $178 million more than budget. The increase from budget is primarily due to a $114 million net increase for ATB Financial due to strong loan growth and $70 million increase for Alberta Petroleum Marketing Commission (APMC) as a result of an improved operating results at the Sturgeon Refinery due to higher diesel prices. |
| &nbsp;&nbsp;&nbsp;&nbsp; – Premiums, fees and licences revenue in 2025-26 is forecast at $5.6 billion, $116 million lower than budget but $136 million higher than in 2024-25. The decrease from budget is mainly due to lower PSI fees resulting from enrolment and rate changes, and lower crop producer premiums, partially offset by higher land titles registration levy revenue from strong real estate activity. |
| &nbsp;&nbsp;&nbsp;&nbsp; – Other revenue in 2025-26 is forecast at $4.2 billion, $28 million lower than budget and $904 million lower than in 2024-25. The $28 million variance from budget includes a $144 million decrease in Alberta Investment Management Corporation (AIMCo) cost recovery revenue from clients, due to planned headcount reductions and lower than anticipated third party costs. It also reflects a $105 million reduction in Technology Innovation and Emissions Reduction (TIER) Fund compliance payments, based on the assumption that regulated facilities will minimize costs by using credits to meet their obligations. |
| &nbsp;&nbsp;&nbsp;&nbsp; – These decreases are partially offset by a net $221 million revenue increase: $140 million from a one-time grant repayment related to a decades-old agreement related to the Gas-Over-Bitumen program. The remaining increases reflect a net increase in income from sales, rentals, services, fundraising and donations in the schools, universities, colleges and health entities (the SUCH sector) that is partially offset by decreases in fines and penalties. |
| Non-Renewable Resource Revenue<br>|
| **Non-renewable resource revenue** (NRR) in 2026-27 is estimated at $13.2 billion, 18 per cent of total revenue. This is a $3.1 billion decrease from the $16.3 billion forecast for 2025-26 due to a combination of lower WTI prices and a wider light-heavy differential. NRR is expected to increase to $16.2 billion in 2027-28 and $16.9 billion by 2028-29. WTI is expected to average US$60.50 per barrel (/bbl) in 2026-27, $1.00/bbl lower than in 2025-26, then recover to US$67.50/bbl by 2028-29. |
| The light-heavy differential is anticipated to widen to approximately $13.00/bbl per barrel in 2026-27 and then increase to $14.30/bbl by 2028-29 as heavy crude oil supply increases. |

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| | |
|:---|:---|
| **Revenue \|** Fiscal Plan 2026 – 29 | **55** |

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|:---|:---|
|  | **Bitumen royalties** are estimated at $9.7 billion in 2026-27, a $3 billion decrease from the $12.7 billion forecast for 2025-26, due to widening of the light-heavy differential and overall weakening oil prices. Bitumen royalties are expected to rebound slightly over the forecast period, reaching $12.8 billion in 2028-29.<br>|
|  | **Conventional oil royalties** are estimated at $2.1 billion in 2026-27, a decrease of $0.2 billion from the forecast for 2025-26, as WTI declines further from budget and the differential widens. The royalties are projected to increase to approximately $2.6 billion in 2028-29, as WTI prices improve.<br>|
| <br> The light-heavy differential is<br> forecast to be US$13/bbl in<br> 2026-27, widening to<br> US$14.30/bbl by 2028-29. | **Natural gas and by-product royalties** are estimated at $0.9 billion in 2026-27, $0.2 billion higher than forecast for 2025-26, and are forecast to increase to $1 billion in 2027-28 and to $1.1 billion in 2028-29. This increase is projected as gas prices are anticipated to recover over the years. Gas prices have come under pressure from a subdued AECO benchmark price driven mainly by slower-than-expected LNG Canada ramp-up, regional pipeline constraints, and elevated storage levels.<br>|
|  | ![LOGO](g96450dsp_401.jpg) |

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|:---|:---|
| **56** | **Revenue** \| Fiscal Plan 2026 – 29 |

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| <br> **Oil and Natural Gas Assumptions** | <br> **Oil and Natural Gas Assumptions** | <br> **Oil and Natural Gas Assumptions** | <br> **Oil and Natural Gas Assumptions** | <br> **Oil and Natural Gas Assumptions** | <br> **Oil and Natural Gas Assumptions** | <br> **Oil and Natural Gas Assumptions** |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
| | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp;&nbsp; **Revenue (millions of dollars)** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bitumen royalty | 17167 | 12830 | 12669 | **9688** | 12102 | 12765 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Crude oil royalty | 3037 | 2510 | 2317 | **2120** | 2621 | 2581 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Natural gas / by-products royalties | 1220 | 1228 | 730 | **942** | 1036 | 1057 |
| &nbsp;&nbsp;&nbsp; **Prices** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; West Texas Intermediate (US$/bbl) | 74.34 | 68.00 | 61.50 | **60.50** | 67.00 | 67.50 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Differential (US$/bbl) | 13.06 | 17.10 | 11.20 | **13.00** | 14.10 | 14.30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; WCS @ Hardisty (Cdn$/bbl) | 85.21 | 73.10 | 69.80 | **65.30** | 71.60 | 70.60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ab. Reference Price (Cdn$/GJ) | 1.11 | 2.50 | 1.70 | **3.00** | 3.10 | 3.20 |
| &nbsp;&nbsp;&nbsp; **Production (thousands of barrels / day)** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Conventional | 536 | 519 | 549 | **544** | 541 | 538 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Raw bitumen | 3449 | 3558 | 3569 | **3691** | 3798 | 3844 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Natural gas (billion cubic feet / yr) | 4314 | 4354 | 4427 | **4440** | 4453 | 4467 |
| &nbsp;&nbsp;&nbsp; **Exchange rate** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (US¢/Cdn$) | 71.9 | 69.6 | 72.0 | **73.0** | 74.2 | 75.4 |

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**Bonuses and sales of Crown land leases** are projected to reach $331 million in 2026-27, $75 million lower than the forecast for 2025-26, primarily due to lower prices per hectare for petroleum and natural gas (PNG), partially offset by higher hectares sold. Bonuses and sales of Crown land leases are forecast to increase and expected to reach $359 million in 2028-29, reflecting higher PNG prices per hectare.

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| <br>**Non-Renewable Resource Revenue** | <br>**Non-Renewable Resource Revenue** | <br>**Non-Renewable Resource Revenue** | <br>**Non-Renewable Resource Revenue** | <br>**Non-Renewable Resource Revenue** | <br>**Non-Renewable Resource Revenue** | <br>**Non-Renewable Resource Revenue** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp;&nbsp; Bitumen royalty | 17167 | 12830 | 12669 | **9688** | 12102 | 12765 |
| &nbsp;&nbsp;&nbsp; Crude oil royalty | 3037 | 2510 | 2317 | **2120** | 2621 | 2581 |
| &nbsp;&nbsp;&nbsp; Natural gas & by-products royalty | 1220 | 1228 | 730 | **942** | 1036 | 1057 |
| &nbsp;&nbsp;&nbsp; Bonuses & sales of Crown leases | 385 | 361 | 406 | **331** | 346 | 359 |
| &nbsp;&nbsp;&nbsp; Rentals and fees / coal royalty | 178 | 138 | 163 | **131** | 130 | 129 |
| &nbsp;&nbsp;&nbsp; **Total non-renewable resource revenue** | **21986** | **17067** | **16285** | **13213** | **16234** | **16892** |

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|:---|:---|
| **Revenue \|** Fiscal Plan 2026 – 29 | **57** |

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|:---|:---|
|  | Tax Revenue<br>**Tax revenue** is forecast at $30.5 billion in 2026-27, representing 41 per cent of total revenue, and $1.7 billion higher than the 2025-26 forecast. Personal income tax revenue is set to increase $1.2 billion from 2025-26, while corporate income tax revenue is expected to decrease by $0.1 billion. Other tax revenue, mainly as a result of increased education property tax, is forecast to increase $0.6 billion.<br>Tax revenue is forecast to reach $33.2 billion by 2028-29. This is primarily due to the upward trend in personal income tax revenue, reflecting the anticipated growth in personal and corporate incomes.<br>**Personal income tax** (PIT) revenue is estimated at $15.9 billion in 2026-27, an increase of $1.2 billion from the forecast for 2025-26, and $0.3 billion lower than the *Budget 2025* target. PIT revenue is forecast to grow in line with personal incomes, reaching $17.7 billion in 2028-29.<br>**Corporate income tax** (CIT) revenue is estimated at $7.3 billion in 2026-27, $0.4 billion more than *Budget 2025* target, as stronger revenue in 2025-26 pushed the forecast outlook higher despite ongoing trade policy uncertainty. CIT revenue is expected to grow moderately over the medium term to $7.5 billion in 2027-28 and $7.6 billion in 2028-29.<br>**Education property tax** (EPT) revenue is forecast at $3.6 billion, an increase in 2026-27 from the *Budget 2025* target and forecast. As reflected in *Budget 2025*, EPT will be increased to cover one-third of Education and Childcare's education-related operating expense target, which is increasing 7.2 per cent from the 2025-26 forecast. EPT rates will increase in 2026 to $2.84/$1,000 of equalized assessment for residential/farmland properties and to $4.17/$1,000 of equalized assessment for non-residential properties. In subsequent years, EPT revenue increases to $3.8 billion in 2027-28 and 2028-29 to align with the targeted share of education-related expense.<br>|
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Tax revenue is expected to grow to $33.2 billion by 2028-29. | &nbsp;&nbsp;&nbsp;&nbsp; **Other tax revenue** is forecast at $3.6 billion in 2026-27, $0.2 billion higher than the 2025-26 budget and forecast; the majority of the increase is from fuel tax, insurance tax, and tourism levy. Other tax revenue increases to $4 billion by 2028-29.<br>• Fuel tax is forecast at $1.5 billion for 2026-27 and then increases marginally through to 2028-29. The overall growth in fuel tax is due to population growth and growing economic activity;<br>• Insurance premiums tax revenue is expected to surpass $1 billion in 2026-27 and reach $1.2 billion by 2028-29, which is in line with the long-term trend;<br>• Tourism levy revenue is projected to be $200 million in 2026-27 and then maintain steady revenue growth, reaching $214 million by 2028-29. The increase in 2026-27 reflects the implementation of the 6 per cent tourism levy rate, up from 4 per cent, effective April 1, 2026;<br>|

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|:---|:---|
| **58** | **Revenue** \| Fiscal Plan 2026 – 29 |

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| &nbsp;&nbsp;&nbsp;&nbsp; • Revenue from freehold mineral tax is expected to be $112 million in 2026-27 and then remain stable over the next few years. The increase in 2026-27 is driven primarily by higher freehold oil and gas production;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Tobacco and vaping tax revenue decreases to $385 million in 2026-27 and continues the downward trend over the following two years due to reductions in tobacco consumption while vaping consumption continues to go up;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Cannabis tax revenue is expected to be $229 million in 2026-27, increasing to $236 million by 2028-29 due to population growth.<br>|
| Other tax revenue also includes $102 million from the Data Centre Levy effective 2028-29. *Budget 2026* introduces the new Vehicle Rental Tax, establishing a 6 per cent levy on passenger-vehicle rentals picked up in Alberta with expected implementation date of January 1, 2027. In 2027-28, the first full year of implementation, the tax is expected to raise $36 million.<br>|

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|:---|:---|:---|:---|:---|:---|:---|
|  <br>**Tax Revenue** | <br>**Tax Revenue** | <br>**Tax Revenue** | <br>**Tax Revenue** | <br>**Tax Revenue** | <br>**Tax Revenue** | <br>**Tax Revenue** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Personal income tax | 16120 | 15510 | 14771 | **15933** | 16612 | 17741 |
| &nbsp;&nbsp; Corporate income tax | 8125 | 6764 | 7420 | **7300** | 7472 | 7615 |
| &nbsp;&nbsp; Education property tax | 2797 | 3124 | 3124 | **3592** | 3792 | 3848 |
| &nbsp;&nbsp; Other taxes | 3314 | 3439 | 3479 | **3645** | 3769 | 3972 |
| &nbsp;&nbsp; **Total tax revenue** | **30356** | **28837** | **28794** | **30470** | **31646** | **33177** |

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|:---|:---|
| Federal Transfers<br>|  |
| **Federal transfers** are forecast at $13.7 billion in 2026-27, 18 per cent of total revenue, and $0.1 billion higher than the 2025-26 forecast. Significant changes in 2026-27 include:<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • A $404 million increase in the CHT and a $86 million increase in the CST, driven by Alberta's rising population share as well as the increase to the minimum CHT growth rate to 5 per cent annually until 2027-28;<br>| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Canada Health and Social Transfers are driven by Alberta's rising population share. |
| &nbsp;&nbsp;&nbsp;&nbsp; • A $49 million increase with the one-year extension of Canada-Alberta Canada-wide Early Learning and Child Care Agreement and the Canada-Alberta Early Learning and Child Care Agreement with amendments reflecting changes to existing terms including maintaining child care fees of $15 per day through 2026-27;<br>| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Canada Health and Social Transfers are driven by Alberta's rising population share. |
| &nbsp;&nbsp;&nbsp;&nbsp; • A $41 million increase for the Federal Tariff Workforce Supports initiative which will provide workers in tariff-impacted sectors access training to help maintain current employment or transition to new employment opportunities;<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • A $15 million increase for Criminal Legal Aid which provides personalized legal service plans to low-income Albertans who may otherwise have difficulty getting legal help;<br>|  |

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|:---|:---|
| **Revenue \|** Fiscal Plan 2026 – 29 | **59** |

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| &nbsp;&nbsp;&nbsp;&nbsp; • A net $77 million increase in the Investing in Canada Infrastructure Program (ICIP) for re-profiling infrastructure support to future years from 2025-26 for the Edmonton and Calgary light rail transit projects;<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • These increases are partially offset by a net decrease of $517 million mainly due to a decrease of $367 million as a result of the end of Working Together - Shared Health Priorities, which was a three-year federal-provincial initiative, and a decreases of $37 million from a revision of the eligibility criteria for federal support to First nations students during 2025-26.<br>|
| Federal transfers are expected to increase by approximately $0.1 billion over the subsequent two years, reaching $13.8 billion by 2028-29. The gradual growth is mainly due to expected increases to the CHT and CST driven by population growth. Other increases include: $75 million in federal premiums for agriculture support programs due to rising commodity price premiums, which are partially offset by a $256 million decrease in infrastructure support and other ICIP projects.<br>|

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  <br> **Transfers from Government of Canada** | <br> **Transfers from Government of Canada** | <br> **Transfers from Government of Canada** | <br> **Transfers from Government of Canada** | <br> **Transfers from Government of Canada** | <br> **Transfers from Government of Canada** | <br> **Transfers from Government of Canada** |
|  (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| Canada Health Transfer | 6161 | 6560 | 6633 | **7036** | 7436 | 7759 |
| Canada Social Transfer | 1993 | 2089 | 2113 | **2198** | 2279 | 2361 |
| Transfers to SUCH sector | 676 | 698 | 639 | **699** | 715 | 726 |
| Infrastructure support | 767 | 807 | 838 | **928** | 770 | 514 |
| Agriculture support programs | 507 | 552 | 552 | **551** | 584 | 659 |
| Labour market agreements | 252 | 257 | 262 | **295** | 273 | 253 |
| Early learning child care agreements | 1208 | 1147 | 1197 | **1170** | 1121 | 1121 |
| Other transfers | 1055 | 1194 | 1332 | **837** | 649 | 446 |
| **Total federal transfers** | **12618** | **13305** | **13566** | **13715** | **13826** | **13839** |

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| **60** | **Revenue** \| Fiscal Plan 2026 – 29 |

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| Investment Income<br>|  |
| **Investment income** is forecast at $4.4 billion in 2026-27, a $0.2 billion decrease from 2025-26 forecast, which can be mainly attributed to a decrease in the income of the Alberta Heritage Savings Trust Fund and endowment funds. Continued trade and geopolitical instability continues to pose risks to global economic growth and financial markets, resulting in weaker than expected investment performance. Investment income is projected to decrease and then remain stable around $4.1 billion in 2027-28 and 2028-29. Net investment income from the Heritage and endowment funds are forecast to decline by $0.5 billion over the next three years as market conditions and volatility fluctuate in future years. Income related to local authority loan portfolios will slightly increase over the outlook period, based on the increasing market rates and earned income. | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> The Alberta Heritage Savings<br> Trust Fund continues to retain<br> all of its net investment income. |

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|:---|:---|:---|:---|:---|:---|:---|:---|
| **Fund Assets / Investment Income** | **Fund Assets / Investment Income** | **Fund Assets / Investment Income** | **Fund Assets / Investment Income** | **Fund Assets / Investment Income** | **Fund Assets / Investment Income** | **Fund Assets / Investment Income** | **Fund Assets / Investment Income** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **Assets as at** | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Mar. 31, 2025** | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| Heritage Savings Trust Fund | 24743 | 2053 | 1129 | 2426 | **2377** | 2094 | 2016 |
| Endowment funds <sup>a</sup> | 5283 | 517 | 261 | 596 | **527** | 431 | 408 |
| Loans to local authorities | 13823 | 671 | 577 | 528 | **515** | 600 | 667 |
| Ag. Financial Services Corp. | 2920 | 107 | 149 | 150 | **155** | 162 | 169 |
| SUCH sector | n.a. | 307 | 256 | 255 | **354** | 354 | 354 |
| Other <sup>b</sup> | 4000 | 1147 | 512 | 612 | **429** | 429 | 438 |
| **Total assets / inv. income** | **50769** | **4803** | **2883** | **4568** | **4358** | **4071** | **4052** |

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 <sup>a</sup> Includes Alberta Heritage Foundation for Medical Research Endowment Fund, Alberta Heritage Scholarship Fund and Alberta Heritage Science and Engineering Research Fund.<br> <sup>b</sup> Assets include the cash reserve, pre-borrowing, Alberta Enterprise Corporation and Technology Innovation and Emissions Reduction Fund; investment income includes income from these sources, as well as from student loans and a variety of smaller funds and accounts.<br>

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| Revenue from Other Sources |
| **Revenue from other sources** is forecast at $12.8 billion in 2026-27, an increase of $715 million from the 2025-26 forecast. Other revenue grows steadily and reaches $13.6 billion by 2028-29. |
| **Net income from government business enterprises** is forecast at $2.6 billion in 2026-27, an increase of $427 million from the 2025-26 forecast. Revenue increases a further $138 million over the next two years, to $2.8 billion by 2028-29. |
| Alberta Gaming, Liquor and Cannabis Commission (AGLC) overall net income from gaming and lottery activities, liquor, and cannabis sales remains stable, at $2.4 billion annually between 2025-26 and 2028-29. This stability reflects consistent performance in gaming and lottery operations, steady revenue from liquor sales, and continued maturation of the cannabis retail market. *Budget 2025* introduced ad valorem markup rates on wine, but |

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| **Revenue \|** Fiscal Plan 2026 – 29 | **61** |

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|  | industry feedback highlighted that the approach reduced transparency and created business uncertainty. In response, the government is eliminating the ad valorem model, and instead increase the standard volume-based markup for wine products by $0.58/L. |
|  | The new Alberta iGaming Corporation (AiGC) is responsible for regulating and managing provincially authorized online gambling platforms. The creation of AiGC strengthens digital gaming oversight and improves consumer protections while allowing the province to better capture revenue from the expanding online gambling market. AiGC revenue is forecast at $75 million in 2026-27, increasing to $109 million by 2028-29, reflecting the launch of new digital channels and the modernization of online gambling systems. |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> ATB Financial continues a regular<br> $100 million dividend to be paid<br> to the province, implemented in <br> *Budget 2025*. | ATB Financial net income continues its strong upward trajectory, rising from $399 million in the 2025-26 forecast to $426 million in 2026-27, and increasing further to $539 million by 2028-29. Growth is driven by sustained loan growth, as well as by the positive revenue effects of mortgage renewals at higher interest rates. ATB continues to improve operational efficiency and credit performance, contributing to stable, ongoing increases in net income through 2028-29. The regular dividend to be paid to the Government of Alberta from ATB Financial implemented in 2025-26 continues in *Budget 2026*. |
|  | APMC is forecasting a net loss of $313 million in 2026-27, an improvement of $291 million compared to the projected loss of $604 million in the 2025-26 forecast. This reflects higher production at the Sturgeon Refinery, as the Refinery completed its second major turnaround in 2025-26; losses are expected to moderate to $343 million by 2028-29. |
|  | **Premiums, fees and licences revenue** is forecast at $6 billion in 2026-27, an increase of $0.4 billion from the 2025-26 forecast. Revenue increases a further $0.4 billion over the next two years to $6.4 billion by 2028-29. |
|  | Post-secondary institution tuition fees are estimated at $2.2 billion in 2026-27, an increase of $169 million from the 2025-26 forecast. Revenue is not as strong as previously forecast due to international student tuition revenue decreases related to the changes announced by the Government of Canada in fall 2024 regarding eligible fields of study for post-secondary students. This reduction is partially offset by higher revenue resulting from increases in both domestic student enrolment and tuition rates. Full Load Equivalent enrolment for domestic students is expected to increase by 2.5 per cent in 2026-27. Health and school board fees are expected to increase in 2026-27 and the following years driven by continued school board adjustments reflecting the changes to eligibility revisions for federal support for First Nations students. Motor vehicle licence revenue increases in 2026-27 due to a fee adjustment and remains steady through to 2028-29. Crop, hail and livestock insurance premiums will also rise in 2026-27 and are projected to grow more substantially in the following two years, as Agriculture Financial Services Corporation resets premiums to reflect expected trends in acreage participation, commodity prices, coverage levels, premium rates and cost-sharing. Energy industry levies increase in 2027-28 due to the application of the 7 per cent escalation under |

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| **62** | **Revenue** \| Fiscal Plan 2026 – 29 |

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| the Orphan Well Abandonment Model. Other revenue sources increase over the period, driven by higher payments-in-lieu of taxes from ATB resulting from stronger projected profitability and an increase for public land rents. |
| **Other revenue** is forecast at $4.2 billion in 2026-27, a decrease of $72 million from the forecast for 2025-26. Revenue increases $0.2 billion over the next two years to $4.4 billion by 2028-29. |
| SUCH sector sales, rentals and services revenue is expected to rise to around $1.2 billion in 2026-27, and then increase to $1.3 billion through to 2028-29, supported by slower enrolment growth in both schools and post-secondary institutions. SUCH fundraising, donations, gifts and contributions increase to $1 billion in 2026-27 and then remain constant through to 2028-29. |
| TIER revenue is forecast at $166 million in 2026-27, a decrease of $138 million from the forecast for 2025-26, and then rises to $216 million in 2028-29. The forecast reflects continued high usage of emission performance credits and offsets in the near term, with compliance payments increasing later in the outlook as credit balances diminish. |

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|:---|:---|:---|:---|:---|:---|:---|
| **Revenue from Other Sources** | **Revenue from Other Sources** | **Revenue from Other Sources** | **Revenue from Other Sources** | **Revenue from Other Sources** | **Revenue from Other Sources** | **Revenue from Other Sources** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Net income from GBEs | 2053 | 2016 | 2194 | **2621** | 2709 | 2759 |
| &nbsp;&nbsp; Premiums, fees and licences | 5504 | 5756 | 5640 | **6000** | 6170 | 6424 |
| &nbsp;&nbsp; Other revenue | 5149 | 4273 | 4245 | **4173** | 4259 | 4376 |
| &nbsp;&nbsp; **Total revenue from other sources** | **12706** | **12045** | **12079** | **12794** | **13137** | **13559** |

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|:---|
| Risks |
| Alberta's resource-intensive economy makes it uniquely sensitive to global economic and market conditions. Alberta government revenue is more volatile than the broader economy due to the unpredictability of non-renewable resource revenue and its impact on other sources of revenue, such as corporate and personal income taxes. The volatility of resource and other revenue arises from price impacts on commodities of global supply and demand trends. In addition, investment income affected by fluctuations in global financial markets only adds to the challenge of fiscal planning for the province. |
| The government intends to conduct a broad review to assess what measures are appropriate to support sustainable fiscal planning for Alberta, as significant deficits are projected in *Budget 2026* resulting from an unprecedented combination of challenges. Compounding factors such as ongoing heightened global geopolitical, economic and trade uncertainty, elevated and sustained population growth in recent years, and inflation have limited the government's ability to deliver programs and services within the existing fiscal framework. |

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| **Revenue \|** Fiscal Plan 2026 – 29 | **63** |

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| In order to highlight the risks and volatility, alternative forecast scenarios are included in the Fiscal Plan. Additional low and high scenarios have been developed, outlining the impact on non-renewable resource revenue, income and other taxes on page 42 in the Economic Outlook chapter. |
| Some of the main factors impacting Alberta government revenue and their sensitivities are included below. The sensitivities have increased significantly over the last several years. |
| **Canada-U.S. Trade Relationship and New U.S. Trade Measures** |
| The trade relationship between Canada and U.S. has become strained and remains a major source of risk. As noted in *Budget 2025*, U.S. tariffs and other restrictions weaken demand and disrupt trade flows. Additional U.S. trade actions in 2026 and beyond may affect Alberta's exports and investment climate. |
| **Federal Policies** |
| Federal regulatory actions can affect investment and productivity. Proposed emissions-related measures and other regulations may influence project timing and business decisions. |
| **Global and U.S. Economies** |
| Slowing global growth is a key risk. Weaker global activity can reduce demand for energy and keep prices lower, which affects Alberta's economic prospects and government revenue. Uncertainty in the U.S. economy also affects Alberta, as the U.S. is Alberta's largest trading partner. Slower U.S. growth would reduce export demand and investment. |
| **Energy Prices** |
| Energy prices remain a major driver of Alberta's revenue. Forecasts depend on global economic conditions, refinery and pipeline outages, storage levels, trading activity, OPEC+ decisions, non-OPEC production, geopolitical events, economic sanctions, and weather-related disruptions. Producer investment decisions also influence supply. These factors can change quickly and result in price volatility. |
| **Interest Rates** |
| While interest rates have begun to stabilize in 2025-26, risks remain if inflation persists or global conditions tighten. Typically, higher rates discourage business investment, economic activity and consumer spending, resulting in lower corporate income tax and other revenue for the province. Higher interest rates also impact the government's investment income; while the market value of bonds with lower rates drop as interest rates rise, short term investments benefit. Interest rates also impact indebted households and the government as they pay more in debt servicing costs as rates go up. |

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| **64** | **Revenue** \| Fiscal Plan 2026 – 29 |

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| **Exchange Rates** |
| Movements in the Canadian dollar relative to the U.S. dollar affect Alberta's revenue. A weaker Canadian dollar increases the value of energy exports priced in U.S. dollars. A stronger Canadian dollar reduces export values. Exchange rate fluctuations also affect investment income because Alberta holds foreign assets. |
| **Population Growth Pressures** |
| Strong population growth over the past few years has supported consumer spending, job creation, the supply of highly skilled workers, and increased housing activity. However, strong population growth puts pressure on volume-driven programs, like health care and education, and on infrastructure needs. |

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|:---|:---|:---|
| **Sensitivities to Fiscal Year Assumptions, 2026-27<sup>a</sup>**  | **Sensitivities to Fiscal Year Assumptions, 2026-27<sup>a</sup>**  | **Sensitivities to Fiscal Year Assumptions, 2026-27<sup>a</sup>**  |
| (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **Change** | **Net Impact** |
| &nbsp;&nbsp; Oil price (WTI US$/bbl) | -$1 | -680 |
| &nbsp;&nbsp; Light-heavy oil price differential (US$/bbl) | +$1 | -670 |
| &nbsp;&nbsp; Natural gas price (Cdn$/GJ) | -10¢ | -15 |
| &nbsp;&nbsp; Exchange rate (US¢/Cdn$) | +1¢ | -440 |
| &nbsp;&nbsp; Interest rates | +1% | -442 |
| &nbsp;&nbsp; Primary household income | -1% | -250 |
|  <sup>a</sup> Sensitivities are based on current assumptions of prices and rates, displaying impacts over a 12 month period. They can vary significantly at different price and rate levels. Energy price sensitivities do not include potential impacts of price changes on land lease sales revenue. | <sup>a</sup> Sensitivities are based on current assumptions of prices and rates, displaying impacts over a 12 month period. They can vary significantly at different price and rate levels. Energy price sensitivities do not include potential impacts of price changes on land lease sales revenue. | <sup>a</sup> Sensitivities are based on current assumptions of prices and rates, displaying impacts over a 12 month period. They can vary significantly at different price and rate levels. Energy price sensitivities do not include potential impacts of price changes on land lease sales revenue. |

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With all other *Budget 2026* assumptions remaining equal the WTI price required to balance the budget ranges from $74/bbl in 2026-27 to $77/bbl in 2027-28.

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| **Revenue \|** Fiscal Plan 2026 – 29 | **65** |

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| **BLANK PAGE**<br>| |
| **66** | **Revenue** \| Fiscal Plan 2026 – 29 |

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**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Expense
**67**

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**Table of Contents**

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|  **Expense** | **69** |
|  Focused on Albertans' Priorities | 69 |
|  Expense Highlights | 69 |
|  2025-26 Third Quarter Expense Forecast | 70 |
|  Strengthening Health Care | 72 |
|  Investing in Education | 79 |
|  Support for Vulnerable Albertans | 82 |
|  Keeping Albertans Safe | 85 |
|  Protecting the Environment and Responsibly Managing Our Resources | 87 |
|  Sustaining Alberta's Growth | 90 |
|  Other Ministries | 93 |
|  Public Sector Compensation | 96 |

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Note: Amounts presented in tables may not add to totals due to rounding.

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| **68** | **Expense** \| Fiscal Plan 2026 – 29 |

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Expense

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| Focused on Albertans' Priorities |  |
| Substantial geopolitical and economic uncertainty impacts Alberta's economy and fiscal position due to the nature of our resource-based economy and the influence of international energy and financial markets. Although population growth in Alberta has tapered, the unanticipated magnitude of population increases in 2023 and 2024 is still putting volume-related pressures on education enrolment, mental health and health care services, social support programs and infrastructure. Additionally, in 2025-26 almost all major public sector compensation agreements have now been negotiated with significant fiscal implications.<br>| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> The government resources are focused on core priorities. |
| Alberta's government manages these risks and challenges and evaluates and reviews the efficiency and effectiveness of programs. Over the past fiscal year, the government reviewed programs across all ministries and identified a number of changes that enabled focusing resources on Albertans' core priorities. The government will continue to review programs to support the delivery of effective and efficient services to Albertans. *Budget 2026* implements many of the cost saving initiatives discussed during the 2025-26 process, enabling funding to be re-directed to areas important to Albertans. |  |
| Expense Highlights |  |
| Total expense in 2026-27 is forecast at $83.9 billion, an increase of $4.5 billion or 5.6 per cent from the 2025-26 third quarter forecast. Expense grows to $88.4 billion by 2028-29, or an average of 2.7 per cent per year. Operating expense is estimated at $70.4 billion, 83.9 per cent of total expense. This is an increase of $3.4 billion, or 5 per cent from the 2025-26 third quarter forecast. Operating expense grows to $74.1 billion by 2028-29, rising by $3.7 billion, an average of 2.6 per cent per year. Increases are mainly focused on health and education as Albertans have been clear that is what matters most. The Capital Plan includes $3.7 billion in capital grants in 2026-27, an increase of $325 million from 2025-26. Over the following two years capital grants average $3.2 billion annually. Debt servicing costs are forecast to increase by $491 million in 2026-27 from the 2025-26 third quarter forecast, to $3.4 billion, and then are projected to increase by $1.5 billion by 2028-29, to $4.9 billion. This growth is due to additional borrowing required to meet cash shortfalls of $16.3 billion in 2026-27 and another $27.9 billion over the next two years to 2028-29. | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Total expense in 2026-27 is forecast at $83.9 billion. |
| The annual voted, transferable, unallocated expense contingency has been decreased to $2 billion per year in 2026-27 and the following two years, consistent with the amount that the contingency was prior to 2025-26 when it was boosted to deal with possible tariff impacts and other cost pressures including compensation pressures. | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Contingency has been returned to $2 billion. |

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| **Expense \|** Fiscal Plan 2026 – 29 | **69** |

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|:---|:---|:---|:---|:---|:---|:---|
| ***Budget 2026* – Expense Summary** | ***Budget 2026* – Expense Summary** | ***Budget 2026* – Expense Summary** | ***Budget 2026* – Expense Summary** | ***Budget 2026* – Expense Summary** | ***Budget 2026* – Expense Summary** | ***Budget 2026* – Expense Summary** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating Expense: |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health | 27300 | 27873 | 30286 | **32099** | 33914 | 35456 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education (Kinder - Gr. 12) | 10839 | 11832 | 11906 | **12865** | 12812 | 12980 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Ed. (post-second.) | 6607 | 6635 | 7056 | **7110** | 7292 | 7439 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Social services ministries | 7019 | 7497 | 7381 | **7696** | 7702 | 7515 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other min. / Leg. Assembly | 10259 | 10474 | 10388 | **10627** | 10640 | 10662 |
| &nbsp;&nbsp; Total operating expense | 62025 | 64311 | 67016 | **70398** | 72360 | 74053 |
| &nbsp;&nbsp; Capital grants | 2934 | 3452 | 3347 | **3672** | 3384 | 2923 |
| &nbsp;&nbsp; Amort. / invent. cons. / dispos. | 4446 | 4993 | 4830 | **4853** | 4944 | 5005 |
| &nbsp;&nbsp; Debt servicing costs | 3215 | 2968 | 2922 | **3407** | 4222 | 4863 |
| &nbsp;&nbsp; Pension provisions | (403) | (375) | (196) | **(408)** | (415) | (423) |
| &nbsp;&nbsp; Disaster and emerg. assist. | 1932 |  | 1506 | **-** |  |  |
| &nbsp;&nbsp; Contingency | - | 4000 | - | **2000** | 2000 | 2000 |
| &nbsp;&nbsp; **Total Expense** | **74149** | **79349** | **79426** | **83922** | **86495** | **88422** |

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|  | 2025-26 Third Quarter Expense Forecast |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> $4.1 billion was provided primarily<br> for disaster and emergency<br> expense relating to drought<br> and wildfires in 2025, and for<br> compensation adjustments for<br> public sector employees. | Total expense in 2025-26 is forecast at $79.4 billion, an increase of $77 million from *Budget 2025*. In-year expense increases totaling $4.1 billion was provided primarily for disaster and emergency expense relating to drought and wildfires in 2025, increased demands on the health care system and compensation adjustments for public sector employees. Apart from dedicated revenue-expense and non-cash expense increases, the operating expense increase is fully offset by allocations from the $4 billion budgeted contingency. |
|  | The hot and dry conditions in 2025 led to significant wildfires, requiring $801 million in firefighting, reforestation and other disaster relief support, with $756 million in Forestry and Parks, $39 million in Public Safety and Emergency Services and $5 million in Assisted Living and Social Services. These conditions also hit Alberta's agriculture sector for the fourth time in five years, leading to a $705 million increase in support for agricultural producers, comprising $627 million in indemnity payments and $78 million in income and other support. |
|  | Inventory consumption is forecast to decrease by $183 million, primarily as a result of reclassification of inventory consumption to operating expense. Capital grants have decreased $105 million, mainly due to re-profiling funding into future years based on project progress. Debt servicing costs are $46 million lower as the decrease in the projected deficit has reduced cash and borrowing needs. These decreases are partially offset by an increase of $179 million for pension provisions. |
|  | **2025-26 Operating Expense Highlights** |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Primary and Preventative Health Services' operating expense has increased by $1.1 billion, primarily for $661 million in Physician Compensation and Development, $191 million for drugs and supplemental health benefits,<br>|

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| **70** | **Expense** \| Fiscal Plan 2026 – 29 |

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|  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;$300 million for Primary Care Alberta, and $57 million for the Population and Public Health program. |
| &nbsp;&nbsp;&nbsp;&nbsp; • Hospital and Surgical Health Services' operating expense has increased by $846 million from the estimate in *Budget 2025*, primarily from a $335 million increase for Acute Care Alberta, including $81 million for more surgical procedures under the Acute Care Action Plan, $302 million for Physician Compensation and Development, $151 million for Diagnostic, Therapeutic and Other Patient Services, and $31 million in Emergency Health Services. These increases are partially offset by a decrease of $51 million in the Population and Public Health program.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Advanced Education's operating expense has increased by $421 million from the estimate in *Budget 2025*, primarily due to $126 million for post-secondary compensation, a $126 million reclassification from inventory consumption to operating expense, $82 million for the student loan provision due to an increased default rate, and $77 million in other operating pressures.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Education and Childcare's operating expense has increased by $73 million. Increases of $240 million for teachers' compensation, $25 million for the National School Food Program (with a corresponding increase in federal revenue), and $7 million for other public sector compensation are partially offset by a $110 million lapse mainly from savings related to the labour disruption in October 2025, a $48 million lapse in child care programs and $41 million in transfers to capital grants and capital investment.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Assisted Living and Social Services' operating expense has increased by $259 million from the *Budget 2025* estimate. Again, this is primarily for increased public sector compensation, accounting for $339 million of the increase, $40 million to expand continuing care and $17 million in federally-funded Aging with Dignity supports for seniors to receive home care or access to a care facility in their community. These increases are partially offset by $178 million in lapses due to lower caseload growth in social programs including Employment and Income Support, Assured Income for the Severely Handicapped, Disability Services, and seniors programs.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Mental Health and Addiction's operating expense has increased by $65 million from the *Budget 2025* estimate, mainly due to the impacts of collective bargaining across all programs and adding an additional 30 community-based mental health and addiction beds under the Acute Care Action Plan.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • Public Safety and Emergency Services' operating expense has increased by $59 million from the *Budget 2025* estimates. Increases of $33 million for public sector compensation, $19 million for provincial police support, $9 million for food services in correctional facilities, $8 million funded by federal transfers and other revenue for the G7 Summit, Biological Case Analysis Agreement, Gun and Gang Violence Action Fund and the Victims of Crime Public Safety Fund, and $1 million for Indigenous Police Services, are partially offset by other reductions of $11 million.<br>|

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| **Expense \|** Fiscal Plan 2026 – 29 | **71** |

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|  | &nbsp;&nbsp;&nbsp;&nbsp; • Justice's operating expense has increased by $44 million due to $26 million for public sector compensation, $14 million in increased grants to Legal Aid Alberta and $4 million to support Alberta's 10-year Strategy to End Gender-Based Violence, with the grants and support fully offset by federal funding.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Children and Family Services' third quarter expense forecast has increased by $26 million from the *Budget 2025* estimate, with $22 million for public sector compensation and $7 million in the federally-funded National Action Plan to End Gender-Based Violence.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Jobs, Economy, Trade and Immigration's operating expense forecast has increased by $22 million, reflecting $8 million for public sector compensation, $9 million under the federal Labour Market Transfer Agreements, mainly for Tariff Workforce Supports, $6 million for the Alberta Training Centre of Excellence for Aviation and Aerospace, and $2 million in the federally-funded National Action Plan to End Gender- Based Violence. These increases are partially offset by $3 million transferred to capital investment for enhancements to labour market and economic data systems.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Forestry and Parks' 2025-26 third quarter operating expense is forecast to increase by $16 million, primarily due to $11 million for public sector compensation and $5 million, fully offset by increased revenue, for parks operations, recreational licences and rangeland sustainability.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Energy and Minerals' operating expense has decreased by $82 million, primarily because of a $99 million reduction in marketing and transportation costs of the royalty barrels of oil taken in-kind rather than in cash, partially offset by increases of $8 million for the West Coast Oil Pipeline development, $4 million for public sector compensation, $2 million for Alberta Energy Regulator bad debts expense and $2 million for Keystone XL litigation.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Treasury Board and Finance's 2025-26 third quarter operating expense is $126 million lower than the *Budget 2025* estimate, primarily driven by a $189 million reduction in Alberta Investment Management Corporation management fees and a $6 million decrease in financial sector regulation and policy activity. These are partially offset by increases of $28 million for public sector compensation, $13 million for interest payments on corporate income tax refunds, $9 million for motor vehicle accident claims, and $3 million for pre-1992 pension payments to teachers, including risk management claims and legal costs.<br>|
|  | Strengthening Health Care |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Four provincial health agencies<br> have been established in the key<br> areas of the refocus: Acute Care<br> Alberta, Primary Care Alberta,<br> Recovery Alberta and Assisted<br> Living Alberta. | Significant progress has been made on the plans to refocus Alberta's health care system. Four provincial health agencies - Acute Care Alberta, Primary Care Alberta, Assisted Living Alberta and Recovery Alberta: Mental Health and Addiction Services - have been established in the key areas of the refocus. Acute Care Alberta and Primary Care Alberta will be overseen by the newly established Ministries of Hospital and Surgical Health Services and Primary |

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| **72** | **Expense** \| Fiscal Plan 2026 – 29 |

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|:---|:---|
| and Preventative Health Services, respectively. Recovery Alberta and Assisted Living Alberta remain under Mental Health and Addiction and Assisted Living and Social Services. |  |
| The transformation is intended to increase accountability, enable innovation, and drive improvements. Each ministry provides policy direction, funding oversight, and accountability for its sector, while the corresponding provincial health agency and contracted providers deliver services on the ground. Numbers in *Budget 2026* have been restated comparably to reflect ministry responsibilities. Under the newly established Acute Care Action Plan, initiatives have been identified within each of the health sector ministries to provide immediate intervention to stabilize the system while supporting short- and long-term planning and capacity growth. Alberta's government is making targeted investments with *Budget 2026* that will benefit patients: |  |
| &nbsp;&nbsp;&nbsp;&nbsp; • Funding to deliver 50,000 additional surgical procedures over the next three years by leveraging chartered surgical facilities to expand operating room capacity and reduce surgical wait times.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • Targeted investments at the Royal Alexandra Hospital to enhance triage, speed up patient flow and move patients more efficiently through the system.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • Continued funding of $26 million for 30 psychiatric beds and 60 community-based mental health and addiction beds (of which 30 will be added in 2026-27). Another $1.7 million is being provided to two civil societies to support Albertans in crisis - experiencing overdose or substance disorder - to receive timely support and relieve emergency department congestion.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • Strengthening comprehensive access to continuing care, including medical and non-medical supports, home care, community care and social services.<br>|  |
| *Budget 2026* reflects the financial impacts of the health system transformation, including the transition of Alberta Precision Laboratories to a new governance model, the establishment of Health Shared Services as a new provincial corporation to centralize shared corporate health services and the realignment of responsibilities. |  |
| The new shared services corporation will bring together functions such as information technology, finance, human resources and other support services under one organization, reducing duplication, enhancing coordination and improving the use of resources across agencies. Streamlining these administrative and operational functions strengthens system integration, improves accountability, supports consistent provincial standards and enables health organizations to focus more on delivering high-quality care to Albertans. | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Streamlining administrative and operational functions strengthens system integration, improves accountability, supports consistent provincial standards and enables health organizations to focus more fully on delivering high-quality care to Albertans. |

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| | |
|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **73** |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Health Sector** | **Health Sector** | **Health Sector** | **Health Sector** | **Health Sector** | **Health Sector** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Total Health expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 12157 | 13002 | **13832** | 14601 | 15098 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 11182 | 12244 | **12653** | 13313 | 14067 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 1794 | 1876 | **2043** | 2089 | 2096 |
| &nbsp;&nbsp; Assisted Living and Social Services\* | 5047 | 5385 | **5881** | 6246 | 6558 |
| &nbsp;&nbsp; **Total Expense** | **30180** | **32508** | **34409** | **36249** | **37819** |

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| | |
|:---|:---|
|  | \* Expense for health function within Assisted Living and Social Services. |
|  | **Hospital and Surgical Health Services** |
| <br> Hospital and Surgical Health<br> Services delivers acute care<br> services to Albertans including<br> hospital care, surgical procedures,<br> emergency services, cancer care,<br> and organ and tissue donation and<br> transplantation. | Hospital and Surgical Health Services (HSHS) delivers acute care services to Albertans including hospital care, surgical procedures, emergency services, cancer care, and organ and tissue donation and transplantation. In addition, the department performs capital planning for the health care system to serve Albertans now and in the future.<br>HSHS total expense is estimated at $13.8 billion in 2026-27, an increase of $830 million from the 2025-26 third quarter forecast, and then grows another $1.3 billion to $15.1 billion by 2028-29, an average increase of 5.1 per cent per year, primarily due to Acute Care Alberta pressures, expansion of diagnostic and laboratory services and work to speed up access to high-quality care. |
|  | Acute Care Alberta is responsible for commissioning and contracting the acute care services that are delivered by four provincial health corporations: Alberta Health Services, Cancer Care Alberta, Emergency Health Services and Give Life Alberta. Together, these organizations improve the accountability and coordination of acute care services, and give Albertans access to high-quality care, when and where they need it. Acute Care Alberta also contracts service providers including Covenant Health and chartered surgical facilities. |
|  | Emergency Health Services expense is increasing to $804 million in 2026-27 and the following two years for improved ambulance deployment, and rural staffing. Investment in IT solutions is being undertaken to improve forecasting of coverage needs and to reduce ambulance offloading delays in hospital emergency departments. |
|  | To further address surgical waitlists and prioritize those waiting longer than clinically recommended timelines, $525 million has been added to increase the number of surgeries performed over the next three years by 50,000. |
|  | Cancer Care Alberta's budget has been increased by $223 million over the next three years to expand the cancer care workforce and clinical capacity, improve and expand access to cancer care support services and increase spaces at the Cross Cancer Institute. |

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| | |
|:---|:---|
| **74** | **Expense** \| Fiscal Plan 2026 – 29 |

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Efforts to grow system capacity include increased funding of $91 million over the next three years for expanding capacity in emergency departments and operating rooms, increasing the anesthesia and surgical workforce, freeing-up spaces through Alternate Level of Care length of patient stays, increasing the use of out-of-operating room procedures, and building virtual pathways with new space, equipment, staffing, medical supplies, and IT investments.<br>

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Hospital and Surgical Health Services** | **Ministry of Hospital and Surgical Health Services** | **Ministry of Hospital and Surgical Health Services** | **Ministry of Hospital and Surgical Health Services** | **Ministry of Hospital and Surgical Health Services** | **Ministry of Hospital and Surgical Health Services** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 19 | 20 | **31** | 31 | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Acute Care | 4567 | 4902 | **5973** | 6339 | 6681 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physician Compensation and Development | 1008 | 1310 | **1002** | 1012 | 1032 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic, Therapeutic and Other Patient Services | 1805 | 1956 | **2014** | 2186 | 2238 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support Services | 1771 | 1827 | **1675** | 1777 | 1826 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Emergency Health Services | 763 | 794 | **804** | 839 | 854 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administration | 336 | 346 | **330** | 355 | 372 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 380 | 388 | **406** | 423 | 437 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | 75 | 24 | **95** | 61 | 65 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Home Care | 2 | 4 | **6** | 10 | 12 |
| &nbsp;&nbsp; Total operating expense | 10724 | 11570 | **12336** | 13034 | 13548 |
| &nbsp;&nbsp; Amortization / loss on disposals | 181 | 180 | **183** | 183 | 166 |
| &nbsp;&nbsp; Inventory consumption | 1252 | 1252 | **1314** | 1384 | 1384 |
| &nbsp;&nbsp; **Total Expense** | **12157** | **13002** | **13832** | **14601** | **15098** |

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| | |
|:---|:---|
| **Primary and Preventative Health Services** |  |
| Primary and Preventative Health Services (PPHS) is responsible for Alberta's primary care system, supporting community-based health services, administering major health benefit programs, and working to provide Albertans with access to high-quality care close to home and supporting population health. *Budget 2026* initiatives follow through on commitments to improve access to family physicians and nurse practitioners, modernize primary care delivery, expand culturally appropriate care, and support the health needs of underserved, rural, and Indigenous communities. | <br>Primary and Preventative Health Services is focused on improving access to care, supporting<br> population health, and<br> contributing to government's<br> long-term fiscal sustainability. |
| PPHS' total expense in 2026-27 is $12.7 billion, an increase of $409 million from 2025-26 third quarter forecast. This consists of $12.3 billion in operating expense, $225 million in inventory consumption, and $165 million in amortization. Total expense increases by $1.4 billion, or an average of 5.6 per cent per year, to $14.1 billion by 2028-29, primarily due to increases for Physician Compensation and Development, and drug costs. |  |
| PPHS faces several significant pressures. The Physician Compensation and Development budget has increased by $427 million from the third quarter forecast. Rapid growth in physician services reflects higher service volumes, increased patient complexity and rate adjustments. Demand for high-cost drugs and rare-disease therapies continues, and use of community pharmacy services |  |

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| | |
|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **75** |

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| |
|:---|
| continues to rise with Alberta's pharmacists' broad scope of practice. PPHS is focused on supporting Albertans through significant system transformation. Funding allocations include support for recent collective bargaining agreements. These pressures are compounded in other demand-driven programs, such as out-of-province care, outpatient drugs and supplemental benefits. |
| Alberta's government is investing $87 million over the next three years to expand the role of nurse practitioners as part of the solution to strengthen primary health care and give Albertans greater access to the care they need. Nurse practitioners help to improve access to health care for unattached patients and strengthen the team-based care approach across Alberta. |
| Growth in drugs and supplemental health benefits expense continues in 2026-27, with the budget increasing to $2.2 billion. Rising drug costs, growing claim volumes, expanded pharmacy-delivered services, and higher use among seniors, vulnerable Albertans, and low-income households continue, with uptake of high-cost therapies and rare-disease medications, are also key drivers. |
| Funding for primary care and community health is increasing to support expanded service models and improve accessibility in diverse communities. |
| PPHS is also advancing Indigenous health through initiatives such as the Indigenous Patient Navigator Grant Program, the Indigenous Innovation Fund, and the development of Indigenous Cultural Competency tools aimed at reducing barriers and improving care experiences. Investments in Phase 2 of the Modernizing Alberta's Primary Health Care System initiative support the stabilization of primary care pathways, while prevention initiatives targeting sexually transmitted and blood-borne infections will reduce long-term system pressures. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Primary and Preventative Health Services** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 58 | 61 | **60** | 61 | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | 1297 | 1597 | **1569** | 1638 | 1665 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Physician Comp. and Development | 5855 | 6516 | **6942** | 7371 | 7935 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Drugs and Supp. Health Benefits | 2014 | 2205 | **2242** | 2413 | 2542 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Population and Public Health | 36 | 94 | **103** | 104 | 104 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Health | 15 | 15 | **16** | 16 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health System Services and Supports | 1187 | 1075 | **1178** | 1191 | 1214 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 192 | 192 | **151** | 151 | 151 |
| &nbsp;&nbsp; Total operating expense | 10654 | 11756 | **12263** | 12946 | 13688 |
| &nbsp;&nbsp; Amortization / loss on disposals | 165 | 165 | **165** | 165 | 165 |
| &nbsp;&nbsp; Inventory consumption | 363 | 324 | **225** | 202 | 213 |
| &nbsp;&nbsp; **Total Expense** | **11182** | **12244** | **12653** | **13313** | **14067** |

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| | |
|:---|:---|
| **76** | **Expense** \| Fiscal Plan 2026 – 29 |

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| | |
|:---|:---|
| **Mental Health and Addiction** |  |
| Mental Health and Addiction is building a comprehensive, recovery-oriented system of care – the Alberta Recovery Model. The Model provides individuals struggling with mental health challenges and addiction access to evidence-based services and support to pursue recovery, through a comprehensive range of integrated, community-based services including prevention, early intervention, treatment and recovery services. |  |
| Total expense in 2026-27 is $2 billion, an increase of $167 million or 8.9 per cent from the 2025-26 third quarter forecast. This increase is primarily due to implementing the *Compassionate Intervention Act* and Acute Care Action Plan, growth in Recovery Alberta services, operating recovery communities, and for collective bargaining. Total expense in 2026-27 comprises $2 billion in operating expense, $1 million in amortization expense, $20 million in capital grants and $19 million in inventory consumption. Total expense increases by $53 million to $2.1 billion by 2028-29, a 2.6 per cent increase. |  |
| Community Care and Treatment Services' budget is $823 million, including $33 million for compassionate intervention in Recovery Alberta. The *Compassionate Intervention Act*, passed in 2025, establishes a framework for individuals who are likely to cause substantial harm to themselves or others due to their substance use or addiction to be given a commission-directed treatment order, thus providing necessary treatment to protect their and others' lives. Compassionate intervention should also reduce demand on emergency departments and in acute care. As a result, Hospital and Continuing Care Services will see an initial increase of $59 million in 2026-27 compared to the 2025-26 third quarter forecast, followed by gradual decreases in the following two years as compassionate intervention expands across the province. | <br>Community Care and<br> Treatment Services budget is<br> $823 million, including $33 million<br> for compassionate intervention in<br> Recovery Alberta. |
| *Budget 2026* also includes $264 million in 2026-27 to support the Continuum of Care, which provides a variety of programming from prevention and early intervention to supports for recovery communities and CASA Houses, with $53 million to operate nine recovery communities across the province providing holistic rehabilitation supports for Albertans pursuing recovery. Five of these are Indigenous recovery communities that will become operational this year, bringing culturally safe and live-in addiction treatment to Indigenous people in Alberta and communities disproportionately impacted by addiction. In addition, $22 million is provided in 2026-27 to operate CASA House facilities in partnership with CASA Mental Health in key locations across the province to provide live-in and day programs and access for youth to critical supports they need to improve their well-being. | <br>Five Indigenous recovery<br> communities will become<br> operational this year, bringing<br> culturally safe and live-in addiction<br> treatment to Indigenous people<br> in Alberta and communities<br> disproportionately impacted<br> by addiction. |
| Capital grants include $20 million to support the relocation of the existing CASA House from Sherwood Park to Edmonton and build three new facilities in Fort McMurray, Calgary and Medicine Hat. This is the third year of the capital grant commitment of $75 million initiated in 2023 and will quadruple the number of beds in Alberta to about 80, enabling treatment of more than 300 young Albertans every year. |  |

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| | |
|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **77** |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Mental Health and Addiction** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 15 | 15 | **15** | 15 | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Care and Treatment Services | 691 | 719 | **823** | 889 | 903 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Continuing Care | 386 | 440 | **499** | 493 | 482 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic and Therapeutic Services | 116 | 124 | **126** | 128 | 126 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research and Education | 4 | 4 | **4** | 4 | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information Technology | 42 | 42 | **48** | 50 | 51 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canadian Centre of Recovery Excellence | 9 | 9 | **9** | 9 | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; System Oversight | 5 | 5 | **5** | 5 | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuum of Care | 194 | 168 | **264** | 258 | 258 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program and Facility Support | 203 | 203 | **209** | 218 | 223 |
| &nbsp;&nbsp; Total operating expense | 1665 | 1730 | **2002** | 2068 | 2075 |
| &nbsp;&nbsp; Amortization |  | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Capital grants | 112 | 127 | **20** |  |  |
| &nbsp;&nbsp; Inventory consumption | 18 | 19 | **19** | 20 | 20 |
| &nbsp;&nbsp; **Total Expense** | **1794** | **1876** | **2043** | **2089** | **2096** |

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|:---|:---|
|  | **Assisted Living and Social Services (Health Initiatives)** |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> By addressing long-standing<br> system bottlenecks and providing<br> Alternate Level of Care pathways,<br> the Assisted Living Framework<br> is freeing up hospital beds, and<br> helping to reduce wait times. | Assisted Living Alberta (ALA) is the new provincial health agency overseen by the Ministry of Assisted Living and Social Services that provides continuing care services. The ministry's focus is on making available the full continuum of care, from assisted living and home and community care to housing and wraparound social services. ALA operating expense is $5.2 billion in 2026-27, an increase of $251 million or 5.1 per cent from 2025-26, and grows a further $313 million by 2028-29, to support growing demand. |
|  | The new Assisted Living Framework was announced in December 2025, with four key pillars: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Support aging in place.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Connect patients to the right care.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Modernize funding and foster innovation.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • Build for the future.<br>|
|  | By addressing long-standing system bottlenecks and providing Alternate Level of Care pathways, the Assisted Living Framework is freeing up hospital beds, and helping to reduce wait times, and getting Albertans the right care in the right place, at the right time. |
|  | ALA supports continuing care and assisted living services for seniors, including $152 million for continuing care initiatives and $146 million for continuing care capacity and alternate level of care initiatives to help patients transition from hospital to appropriate continuing care settings and mitigate capacity pressures in hospitals. Since September 2025, these efforts have reduced the number of patients in Alberta hospitals who do not need care delivered in hospitals, by more than 20 per cent. |

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|:---|:---|
| **78** | **Expense** \| Fiscal Plan 2026 – 29 |

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| | |
|:---|:---|
| Investing in Education |  |
| **Education and Childcare** |  |
| Education and Childcare provides leadership, direction and oversight in the delivery of student-centered early childhood services to Grade 12 education, and is responsible for delivering access to safe, affordable, and high-quality child care. Education and Childcare is committed to strengthening the education system by hiring more teachers and support staff, improving classroom conditions and opening more schools. The Ministry is also working with the federal government to develop an Alberta-designed child care system. |  |
| Education and Childcare's total expense in 2026-27 is $13.5 billion, an increase of $963 million or 7.7 per cent from 2025-26, and increases by $114 million to $13.6 billion by 2028-29, a 0.8 per cent increase. |  |
| Child care expense is $2.1 billion in 2026-27, an increase of $237 million from 2025-26, mainly due to a $218 million increase in provincial funding. Funding decreases by $653 million to $1.5 billion in 2028-29. The decrease is due to the ongoing negotiations of a long-term federal childcare agreement. |  |
| Education system operating expense is $10.8 billion in 2026-27, an increase of $722 million or 7.2 per cent from the 2025-26 forecast, and expense then increases by $768 million, or an average of 3.5 per cent per year, to $11.5 billion by 2028-29. Funding supports projected enrolment growth, the teachers' compensation settlement including additional teachers, initiatives dealing with class size and complexity, and other emerging needs.<br>Enrolment growth is funded with increases of nearly $560 million over the next three years to allow school authorities to hire the teachers they need to keep up. | <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Education system operating<br> expense is $10.8 billion in<br> 2026-27, which supports projected<br> enrolment growth, the teachers'<br> compensation settlement including<br> additional teachers, initiatives<br> dealing with class size and<br> complexity, and other<br> emerging needs. |
| Students with specialized learning needs require additional support. $1.8 billion has been budgeted in 2026-27, an increase of $86.5 million from 2025-26, for students through Specialized Learning Supports, Program Unit Funding, English as an Additional Language, Refugee Students, and First Nations, Métis and Inuit students. |  |
| The Class Size and Complexity Cabinet Committee was created in October 2025. It is engaging with school boards, community leaders and education experts to use data to set criteria for allocating targeted resources and developing strategies to address class size and complexity. The Committee is also looking to develop a new inclusive education policy framework to support teachers in responding to the growing complexity in classrooms.<br>Funding for class size and complexity is $355 million in 2026-27 and $1.4 billion over 2026-27 to 2028-29, and this supports hiring 1,500 more education assistants and 3,000 more teachers over the next three years. |  |
| In December 2025, Alberta secured a one-year extension to the Early Learning and Child Care agreements with the federal government. *Budget 2026* includes $2.1 billion for child care, which includes Alberta's contribution of $962 million. This maintains child care costs at $15 per day. Alberta continues negotiations with the federal government on a new long-term child care agreement. |  |

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|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **79** |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Education and Childcare Table** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 7 | 7 | **8** | 8 | 8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Instruction: Early Childhood to Gr. 12 | 7664 | 7505 | **8392** | 8925 | 9054 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operations and Maintenance | 806 | 846 | **843** | 875 | 878 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student Transportation | 534 | 500 | **505** | 504 | 509 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; School Facilities | 8 | 8 | **6** | 6 | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Governance and System Admin. | 285 | 300 | **304** | 310 | 314 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Program Support Services | 119 | 202 | **201** | 201 | 201 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accred. Indep. Sch. / Early Child. Oper. | 461 | 461 | **496** | 528 | 554 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Care | 1950 | 1873 | **2110** | 1457 | 1457 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour Disruption Payments |  | 204 | **—** |  |  |
| &nbsp;&nbsp; Total operating expense | 11832 | 11906 | **12865** | 12812 | 12980 |
| &nbsp;&nbsp; Capital grants | 19 | 43 | **40** | 26 | 31 |
| &nbsp;&nbsp; Amortization / loss on disposals | 505 | 522 | **530** | 531 | 532 |
| &nbsp;&nbsp; Debt servicing costs | 42 | 42 | **40** | 44 | 47 |
| &nbsp;&nbsp; **Total Expense** | **12399** | **12513** | **13476** | **13413** | **13590** |

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| |
|:---|
| **Advanced Education** |
| Advanced Education is responsible for Alberta's adult learning system, which includes publicly funded Post-Secondary Institutions (PSIs), independent academic institutions, private career colleges, First Nations colleges, community adult learning providers, and apprenticeship education delivered through employer worksites. Advanced Education works to deliver an accessible, affordable and well-coordinated system, supporting high-quality learning, skills development and labour-market responsiveness. |
| Total expense in 2026-27 is $7.7 billion, an increase of $63 million or 0.8 per cent from the 2025-26 third quarter forecast. Operating expense is $7.1 billion in 2026-27, an increase of $55 million or 0.8 per cent from 2025-26, primarily for more seats to address apprenticeship and other high-demand occupation needs, and volume and inflationary pressures, partially offset by lower forecast amortization and student aid expense, the latter due to policy changes. Most of the operating expense, $6.5 billion, is managed by the institutions, with the department providing $2.7 billion in grants to them and the remaining $3.8 billion, or approximately 60 per cent, funded from own-source revenue, such as tuition, fees and federal transfers. |
| Demand for apprenticeship seats remains high with registered apprentices in skilled trades reaching a record of more than 78,000. A total of $96 million is committed in 2026-27 through the Apprenticeship Learning Grant to support increased demand for apprenticeship seat capacity. |
| Since 2022, Advanced Education has provided $312.5 million to increase enrolment in high demand programs in key economic sectors through Targeted Enrollment Expansion (TEE) initiatives, creating nearly 15,000 new spaces in programs related to health, technology, business and nursing by the end of 2025-26. A further $353 million over three years in continued support for |

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| | |
|:---|:---|
| **80** | **Expense** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| existing TEE initiatives ensures there will be more graduates with the education and skills that employers are looking for to support continued growth of Alberta's economy. |
| With *Budget 2026*, $148 million over three years will be invested in new TEE initiatives, including funding for new seats in graduate and undergraduate engineering programs, as well as in programs supporting critical workforce needs in health care and education. More spaces for health care aides, nursing programs and nurse practitioners, among others, will be funded to support expansion of the health workforce. In education and child care, additional spaces will be funded for early childhood assistants and teachers' assistants. At full implementation, these new TEE initiatives are expected to add over 4,000 new spaces in post-secondary institutions across the province. *Budget 2026* also includes $83 million over three years to support doubling enrolment at the University of Calgary Faculty of Veterinary Medicine by 2028-29, creating more opportunities for Alberta students and helping to ensure Albertans will have access to high-quality veterinary services. |
| The base operating grants provided to PSIs have been increased to address compensation pressures from collective bargaining, so Alberta PSIs remain competitive in attracting and retaining talented staff and educators. |
| The Expert Panel on Post-Secondary Institution Funding and Alberta's Competitiveness has made recommendations on funding, tuition and student aid, international students, governance, institutional autonomy, red tape, institutional neutrality and diversity, equity and inclusion initiatives. The most significant recommendation from the panel is the development of a new funding model, intended to target resources where there is labour market need. |
| The recommendations are currently under review. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Advanced Education** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 14 | 15 | **16** | 17 | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-secondary Operations | 6021 | 6368 | **6456** | 6634 | 6778 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Support for Adult Learning | 69 | 73 | **71** | 70 | 70 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student Aid | 377 | 454 | **393** | 412 | 422 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regulated Professions | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apprenticeship | 47 | 40 | **49** | 48 | 48 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foundational Learning | 105 | 105 | **124** | 110 | 104 |
| &nbsp;&nbsp; Total operating expense | 6635 | 7056 | **7110** | 7291 | 7439 |
| &nbsp;&nbsp; Amortization / loss on disposals | 573 | 560 | **556** | 562 | 574 |
| &nbsp;&nbsp; Inventory consumption | 203 | 58 | **72** | 74 | 75 |
| &nbsp;&nbsp; Pension provisions | (49) | (85) | **(86)** | (88) | (88) |
| &nbsp;&nbsp; **Total Expense** | **7363** | **7590** | **7652** | **7839** | **8000** |

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| | |
|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **81** |

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|:---|
| Support for Vulnerable Albertans |
| **Children and Family Services** |
| Children and Family Services supports children, youth and families. This includes programs for youth transitioning to adulthood and investments in community groups who work to prevent and address family and sexual violence and abuse. |
| Children and Family Services' budget focuses on what matters most to Albertans, by prioritizing core, legislated and frontline services to protect children and youth while targeting available resources where they make the greatest impact. |
| Total expense is estimated at $1.7 billion in 2026-27, an increase of $63 million, or 3.9 per cent from the 2025-26 third quarter forecast. |
| The Alberta Child and Family Benefit is budgeted at $405 million in 2026-27, an increase of $30 million, or 8 per cent from 2025-26 reflecting population growth, a 2 per cent escalator to benefit rates, and higher phase-out income thresholds. Expense grows by $40 million to $415 million by 2028-29. The program supports affordability for families while encouraging attachment to the labour force. |
| Child intervention services are delivered to protect children and youth from abuse and neglect, and include home-based care (kinship and foster care), facility-based care (community group and campus-based), private guardianship, and adoption. Child intervention funding increases by $31 million to over $1 billion in 2026-27, primarily to support public sector compensation and to implement the new Child Intervention Practitioner classification. Funding increases for contracted agencies will help manage inflating operating costs, strengthen placement capacity, and respond to increasing case complexity as more children and youth experience mental health, addiction, and behavioural challenges. |
| Funding for women's shelters is $62 million, providing emergency accommodation, safety planning, outreach, and support services for women and children fleeing family violence. Federal funding of $7 million in each of 2025-26 and 2026-27 was allocated to gender-based violence prevention grants and women's shelters. |

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| | |
|:---|:---|
| **82** | **Expense** \| Fiscal Plan 2026 – 29 |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Children and Family Services** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 6 | 7 | **7** | 7 | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child Intervention | 957 | 973 | **1004** | 1001 | 1001 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Early Intervention Services | 158 | 159 | **163** | 167 | 167 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prev. of Family and Sexual Violence | 88 | 96 | **93** | 91 | 91 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Partnerships | 11 | 11 | **12** | 12 | 12 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Child and Family Benefit | 375 | 375 | **405** | 415 | 415 |
| &nbsp;&nbsp; Total operating expense | 1595 | 1621 | **1684** | 1693 | 1693 |
| &nbsp;&nbsp; Capital grants | - | - | **1** | 2 | 2 |
| &nbsp;&nbsp; **Total Expense** | **1595** | **1621** | **1685** | **1695** | **1695** |

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| |
|:---|
| **Assisted Living and Social Services** |
| Assisted Living and Social Services supports the safety and well-being of seniors, people with disabilities, and vulnerable Albertans facing homelessness or in need of temporary help. This includes career and employment programs, supports for people with disabilities, income support, affordable housing, homelessness support, community supports, public guardian and trustee services, and continuing care, and Assisted Living Alberta which launched in 2025-26. Total expense in 2026-27 is $12.2 billion, an increase of $693 million, or 6 per cent from the 2025-26 third quarter forecast. Non-health related services account for $6.4 billion of total expense, an increase of $197 million from 2025-26 in anticipation of projected caseload growth. Health-related assisted living and continuing care services account for $5.9 billion of total expense, an increase of $495 million from 2025-26, primarily due to compensation increases within Assisted Living Alberta. |
| On July 1, 2026, the new Alberta Disability Assistance Program (ADAP) will start and disability income assistance applicants will be assessed for both ADAP and Assured Income for the Severely Handicapped (AISH) and placed in the program best suited to their unique situation. Albertans on ADAP will have access to the resources and tools they need to gain skills and work to their full potential, while those permanently unable to work will continue to receive the same benefits under AISH. |
| The maximum ADAP benefit rate will be set at $1,740 per month. Clients who transition from AISH to ADAP will receive a transition benefit of $200 per month, maintaining the maximum total benefit at the same level as AISH until December 31, 2027. As with AISH, ADAP benefit rates will be subject to the Alberta escalator policy annually, and former ADAP clients will continue to receive ongoing health benefits until age 65, regardless of employment income. |
| In 2026-27, a legislated maximum duration of six months will be implemented for all Income Support Expected to Work clients who are not meeting program obligations, with exemptions where appropriate. This change is expected to save $44 million in 2026-27, with savings to increase to $177 million by 2028-29. Increased investment in employment services and more intensive |

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| | |
|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **83** |

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| |
|:---|
| case management support will help clients re-attach to the labour market and achieve financial independence. Employment and Income Support operating expense is estimated at $1.2 billion in 2026-27, an increase of $43 million or 3.7 per cent from 2025-26. |
| The Persons with Developmental Disabilities (PDD) program supports adults with developmental disabilities to live as independently as possible in their communities. Assisted Living and Social Services, engaging with the sector, is addressing the cost drivers facing PDD, achieving value-for-money in service delivery, and promoting transparency and consistency of prices for services across the province, that could potentially save up to $223 million by 2028-29. Operating expense for Disability Services is $1.8 billion in 2026-27. |
| Effective July 1, 2026, the start of the 2026-27 benefit year, seniors' income thresholds for the Alberta Seniors Benefit will be reduced by 9 per cent, along with corresponding reductions for Special Needs Assistance for Seniors, and the grant component of the Seniors Home Adaptation and Repair Program thresholds, resulting in estimated savings of $23 million in 2026-27 and $31 million in 2027-28 and beyond. Alberta is tied for the highest income thresholds in financial assistance programs for seniors in Canada. |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Assisted Living and Social Services** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 39 | 39 | **49** | 53 | 51 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employment and Income Support | 1255 | 1169 | **1212** | 1122 | 1087 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Income Assistance | 1641 | 1662 | **1698** | 1713 | 1647 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability Services | 1710 | 1662 | **1751** | 1768 | 1647 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Homeless and Housing Supports Services | 220 | 238 | **227** | 227 | 227 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Supports and Family Safety | 130 | 115 | **131** | 131 | 131 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Seniors Services | 32 | 34 | **34** | 35 | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Seniors Benefit | 540 | 505 | **553** | 587 | 631 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Housing | 13 | 15 | **15** | 16 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Guardian and Trustee Services | 29 | 31 | **33** | 34 | 34 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care | 283 | 264 | **282** | 368 | 615 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Social Housing Corporation | 292 | 292 | **308** | 323 | 314 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living Alberta | 4547 | 4966 | **5217** | 5498 | 5529 |
| &nbsp;&nbsp; Total operating expense | 10732 | 10991 | **11510** | 11875 | 11967 |
| &nbsp;&nbsp; Capital grants | 476 | 450 | **628** | 715 | 725 |
| &nbsp;&nbsp; Amortization / loss on disposals | 57 | 61 | **61** | 61 | 61 |
| &nbsp;&nbsp; Inventory consumption | 33 | 33 | **33** | 33 | 33 |
| &nbsp;&nbsp; Disaster and emergency | - | 5 | **-** | - | - |
| &nbsp;&nbsp; **Total Expense** | **11298** | **11540** | **12233** | **12685** | **12787** |

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| | |
|:---|:---|
| **84** | **Expense** \| Fiscal Plan 2026 – 29 |

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|:---|
| Keeping Albertans Safe<br>|
| **Public Safety and Emergency Services**<br>|
| Public Safety and Emergency Services is responsible for keeping Alberta communities safe and secure and assists with disaster and emergency preparations and activities. Total expense in 2026-27 is $1.5 billion, an increase of $60 million, or 4 per cent from the 2025-26 third quarter forecast. |
| Increases include $37 million for public sector compensation, $39 million for police support, $5 million for the expansion of the Police Review Commission, $3 million for combatting human trafficking, and a $16 million capital grant for the Safety Campus in the City of Beaumont. These increases are partially offset by a $39 million reduction from 2025-26 disaster and emergency expense which does not continue in 2026-27. Total expense grows by a further $8 million by 2028-29, mainly due to Alberta Sheriffs Police Service (ASPS) funding. |
| Public Security operating expense is $866 million in 2026-27, an increase of $39 million from 2025-26, driven mainly by investments in law enforcement across the province. This includes $24 million for the continued implementation of the ASPS and the establishment of a provincial DNA lab. The ASPS will augment and support police throughout Alberta, complement existing services, and advance the framework for delivering full community policing in smaller and rural communities. Work continues on the legislative and operating requirements to stand up the service. The new provincial DNA lab will streamline investigations, expand exhibit testing capacity, and reduce costs for the province and municipalities. |
| Correctional Services operating expense is $397 million in 2026-27, an increase of $34 million from 2025-26. This includes additional funding to expand Alberta's electronic monitoring program, which supports community safety by providing 24/7 supervision of high-risk and repeat offenders. It also continues to provide for adults and youth under correctional authority to be safely and securely held in custody within 10 provincial correctional facilities or supervised in the community, and facilitates rehabilitative and educational programs for individuals in custody. |
| The Alberta Emergency Management Agency operating expense is $91 million in 2026-27, $5 million higher than 2025-26 forecast, primarily for efforts to reduce disaster risk, public education, and grants for specialty teams in emergency management. This will improve access to critical emergency management supports, continue building resilient and prepared communities, and meet the growing demand for consistent, responsive and effective emergency management support to municipalities across Alberta. |
| The newly formed Police Review Commission has an operating expense of $26 million in 2026-27. Launched in December 2025, it represents a significant shift in Alberta's approach to addressing complaints about the conduct of police officers. As an independent, civilian-led commission, it replaces the previous system of police investigating police with a centralized body responsible for receiving, investigating and resolving conduct complaints. |

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| | |
|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **85** |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Public Safety and Emergency Services** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 10 | 11 | **12** | 13 | 13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Security | 795 | 828 | **866** | 877 | 883 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Correctional Services | 347 | 364 | **397** | 405 | 405 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Emergency Mgmt. Agency | 84 | 86 | **91** | 92 | 92 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support, Integrated Init. | 14 | 15 | **19** | 19 | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Police Review Commission | 22 | 22 | **26** | 27 | 27 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Civil Forfeiture Fund |  | 5 | **6** | 6 | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Victims of Crime, Public Safety Fund | 39 | 40 | **40** | 40 | 40 |
| &nbsp;&nbsp; Total operating expense | 1312 | 1371 | **1458** | 1478 | 1485 |
| &nbsp;&nbsp; Capital grants | 8 | 8 | **20** | 23 | 1 |
| &nbsp;&nbsp; Amortization / loss on disposals | 29 | 29 | **29** | 29 | 29 |
| &nbsp;&nbsp; Inventory consumption | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Disaster and emergency | - | 39 | **-** | - | - |
| &nbsp;&nbsp; **Total Expense** | **1350** | **1449** | **1509** | **1531** | **1517** |

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|:---|
| **Justice** |
| Justice works to provide Albertans access to a fair and efficient justice system where the rule of law is upheld. Total expense is $773 million in 2026-27, up $22 million, or 2.9 per cent from the 2025-26 forecast. The increase is mainly a result of $19 million for public sector compensation and $3 million for Legal Aid Alberta. Total expense decreases by $15 million, to $758 million by 2028-29, reflecting a $21 million reduction in federal funding for legal aid services and the Gender-Based Violence Strategy. There is also $6 million in program review and workforce optimization savings, partially offset by an increase of $12 million for public sector compensation. |
| Operating expense for Court and Justice Services in 2026-27 is $288 million, an increase of $2 million from the 2025-26 forecast, to address higher volumes of court cases and to improve capacity to hear criminal and family matters in a timely manner. |
| The Alberta Crown Prosecution Service's operating expense is $163 million in 2026-27, an increase of $9 million from the 2025-26 forecast, addressing the need for specialized prosecution services to detain and effectively prosecute violent criminals and gang members. |
| Operating expense for Administrative Law Programs increases by $4 million to $39 million in 2026-27, growing to $43 million in 2028-29, to establish the new Strategy and Policy branch to enhance legislative and policy capacity, strengthen system efficiency, reduce pressure on the courts and support the transition of traffic fines to SafeRoads. |
| Government is committed to a strengthened justice system, which provides Albertans with affordable and efficient access to justice, including timely legal help when necessary. The department will provide Legal Aid Alberta with a grant of $105 million in 2026-27 so vulnerable Albertans continue to have access to the high-quality legal counsel and services they need. |

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|:---|:---|
| **86** | **Expense** \| Fiscal Plan 2026 – 29 |

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Ministry of Justice** |  |  |  |  |  |
| (millions of dollars) |  |  |  |  |  |
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Operating expense: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ministry Support Services | 14 | 15 | **16** | 17 | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services | 276 | 286 | **288** | 291 | 291 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legal Services | 76 | 80 | **83** | 85 | 85 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Crown Prosecution Service | 147 | 155 | **163** | 160 | 160 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategy, Support, Integrated Init. | 152 | 172 | **176** | 155 | 155 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Administrative Law | 34 | 36 | **39** | 43 | 43 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Human Rights Educ. / Multicult. Fund | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Total operating expense | 700 | 744 | **766** | 751 | 751 |
| &nbsp;&nbsp; Amortization / loss on disposals | 7 | 7 | **7** | 7 | 7 |
| &nbsp;&nbsp; **Total Expense** | **707** | **751** | **773** | **758** | **758** |

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|:---|
| Protecting the Environment and Responsibly Managing Our Resources |
| **Environment and Protected Areas** |
| Environment and Protected Areas is responsible for conserving Alberta's diverse landscapes and biodiversity, supporting emissions reductions through innovation and technology, and protecting Alberta's long-term environmental and economic prosperity. Total expense in 2026-27 is $484 million, a decrease of $61 million from the 2025–26 third quarter forecast of $545 million. The decrease is primarily from a reduction in Technology Innovation and Emissions Reduction Fund (TIER) expense, and a reduction in both operating and capital grants. Total expense increases by $9 million to $493 million by 2028-29, a 2 per cent increase. 2026-27 operating expense of $427 million is a decrease of $56 million, or 12 per cent from the 2025-26 third quarter forecast. |
| Alberta continues to protect the competitiveness of our industries and drive investments in clean technology with the TIER Regulation. The Regulation applies to large industrial emitters and voluntarily participating facilities such as smaller oil and gas operations, with close to 600 regulated facilities covering about 60 per cent of Alberta's total carbon emissions. As a compliance option, regulated industry can pay into TIER if they do not meet emissions targets and if they opt not to use emissions reduction credits. |
| TIER spending of $434 million between 2026-27 and 2028-29 supports a suite of initiatives to reduce emissions, support clean technology development and help Albertans adapt to climate change. Starting in 2026-27, "direct investment" amendments will allow companies to meet their TIER obligations by investing directly into on-site emissions reduction technologies, providing more flexibility for industry to modernize their infrastructure. As of May 2025, the TIER price was frozen at $95 per tonne, a move intended to maintain industrial competitiveness. |

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|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **87** |

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|:---|
| *Budget 2026* includes funding of $404 million over the next three years from the TIER Fund for Emissions Management. This provides support for technology developments in a range of priority areas, including: methane emission reductions, drilling innovations and industrial emissions reductions. This includes funding that will increase the economic competitiveness and environmental sustainability of Alberta's commercial and industrial sectors. |
| Alberta's government, in partnership with the federal government and the forestry industry, coordinates the restoration of critical caribou ranges for the long-term survival of the species. To accelerate this work, Alberta launched a massive habitat restoration initiative in 2025, supported by over $83 million in dedicated funding, of which $14.9 million annually is committed over the next three years. |
| Alberta's government coordinates the conservation of ecologically sensitive areas by partnering with non-profit organizations and landowners to conserve natural landscapes through the Land Stewardship Fund which delivers two grant programs, Private Land Conservation Program (PLCP) and Ecosystem Services Grant Pilot Program (ESGP). These grant programs have $5 million in combined annual funding over each of the next three years. The PLCP offers conservation easements for set periods, such as 50 years, rather than requiring perpetual commitments, making participation more accessible for Alberta's farmers and ranchers. The ESGP provides grant funding to nonprofit organizations, non-governmental organizations and municipalities to deliver ecosystem services programs for landowner payments for the conservation of natural landscapes. Ecosystem services are the benefits that Albertans will receive from nature. |
| **Forestry and Parks** |
| Forestry and Parks protects our forests, preserves provincial parks, enables public land access, manages sustainable rangelands and grazing leases, supports sustainable hunting and fishing programs and promotes environmentally responsible wood products. |
| Total expense in 2026-27 is $421 million, a decrease of $761 million or 64.4 per cent from the 2025-26 third quarter forecast. The decrease is primarily due to $756 million in 2025-26 disaster and emergency expense which does not continue in 2026-27. Total expense decreases by $10 million to $411 million by 2028-29, a 2.5 per cent decrease. 2026-27 operating expense is $380 million, a decrease of $4 million or 1 per cent from the 2025-26 third quarter forecast. This is due to savings of $14 million in 2026-27 through reductions in programs such as the provincial grazing reserves and hunting and angling conservation grants, partially offset by $10 million in increases related to public sector compensation and budget transfers from other ministries. |
| In 2025 Alberta experienced another active wildfire season, with an above-average number of wildfires (1225) burning slightly more area than the five-year average, at more than 681,000 hectares. Alberta Wildfire was prepared for wildfire season by its official start on March 1 with firefighters, equipment and aircraft in place for any early activity. The season saw the successful use |

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|:---|:---|
| **88** | **Expense** \| Fiscal Plan 2026 – 29 |

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|:---|
| of innovations such as night vision-enabled helicopters and hoist crews to support wildfire response in a variety of challenging conditions. In addition to more than 1,200 Alberta firefighters and support staff, the province once again received more than a thousand additional firefighters and specialist help from across Canada and around the world. Alberta also deployed firefighters to Manitoba and California to help their fight large-scale wildfires. |
| Alberta continues planning for the 2026 wildfire season by hiring firefighters and support workers and ensuring contracts are in place for equipment, aircraft and contracted workers. |
| **Energy and Minerals** |
| Energy and Minerals manages Alberta's non-renewable resources so that they are developed responsibly and bring value to Albertans as the resource owners. Alberta's subsurface resources include the fourth-largest proven oil reserves in the world, significant natural gas and coal resources, geothermal heat, pore space and metallic and industrial minerals. |
| Total expense in 2026-27 is $894 million, a decrease of $133 million or 13 per cent from the 2025-26 third quarter forecast, primarily from a $189 million reprofile in capital grants in the Alberta Petrochemical Incentive Program and the Carbon Capture and Storage Program. This is partially offset by increases of $26 million in estimated costs for marketing and transporting crude oil barrels received as royalties in-kind rather than in cash, $22 million for Alberta Energy Regulator and Orphan Well Association operations offset by industry levies, and $5 million for litigation. |
| Total expense increases by $137 million to $1 billion by 2028-29, a 15 per cent increase from 2026-27. 2026-27 operating expense of $865 million is an increase of $55 million, or 7 per cent from the 2025-26 third quarter forecast. |
| Energy and Minerals has introduced a modernized mineral regulatory framework and enacted the *Mineral Resource Development Act* to enable the Alberta Energy Regulator as the lifecycle minerals regulator. This change enables the government to support new resource opportunities like lithium, uranium, vanadium, nickel, potash and rare-earth minerals alongside existing mineral operations. |
| *Budget 2026* includes a $7 million expense to support a pre-feasibility study of a bitumen pipeline to the west coast of British Columbia. The Memorandum of Understanding between the Government of Canada and Alberta, designating the pipeline project as one in the national interest, and boosting its significance to the Federal Major Projects Office under the *Building Canada Act*, is a strategic opportunity to renew dialogue, attract investment and expand the vision of Canada as an energy superpower. |

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|:---|:---|
| **Expense \|** Fiscal Plan 2026 – 29 | **89** |

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| |
|:---|
| The Alberta Energy Regulator's expense is $283 million in 2026-27, an increase of $11 million from 2025-26, mainly for additional mineral strategy projects, staffing costs, contractual escalators and inflation across technology platforms, cybersecurity tooling, facilities, utilities, and essential professional services. |
| Orphan Well Association expense is $155 million in 2026-27, an increase of $10 million from 2025-26 third quarter forecast. Expense increases by $11 million and then $12 million in the following two years, reaching $177 million in 2028-29, all funded by increases to the Orphan Fund Levy, to continue progress on addressing orphaned and inactive oil and gas sites. |
| Sustaining Alberta's Growth |
| **Executive Council** |
| Executive Council supports the Premier, Cabinet, and ministries in advancing Alberta's priorities nationally and globally. Communications and Public Engagement delivers centralized communications, engagement and marketing support for all government departments. |
| Operating expense is $104 million in 2026-27, an increase of $4 million or 4 per cent from 2025-26, primarily for public sector compensation. |
| **Jobs, Economy, Trade and Immigration** |
| Jobs, Economy, Trade and Immigration works to enhance Alberta's competitive advantage through programs geared to developing a skilled workforce attracting investment, increasing trade, promoting safe, fair and healthy workplaces and fostering inclusive, multicultural communities. |
| Total expense in 2026-27 is $422 million, a decrease of $38 million or 8 per cent from the 2025-26 forecast, primarily from a $35 million reduction to the Film and Television Tax Credit, one-time funding of $27 million in 2025-26 to support the Alberta Training Centre of Excellence for Aviation and Aerospace, $10 million with the conclusion of the Alberta is Calling Moving Bonus, and reductions of $2 million in Ethnocultural Grants and $2 million for the Invest Alberta Corporation. These decreases are partially offset by increases of $14 million for employer and youth focused workforce initiatives, $13 million for the Investment and Growth Fund, $6 million for public sector compensation, $2 million for the Appeals Commission's Advisory Office and $2 million for the Heroes' Fund. |
| Total expense decreases by $22 million to $399 million by 2028-29, or 5 per cent, mainly due to the conclusion of the federal labour market agreement for Tariff Workforce Supports and the Coal Workforce Transition Program. In 2026-27, $149 million in operating expense is allocated to support investment attraction, foster regional economic development and enhance internal and international trade. This includes $60 million for the Film and Television Tax Credit, $28 million for the Investment and Growth Fund, and $15 million for the Invest Alberta Corporation. |

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| **90** | **Expense** \| Fiscal Plan 2026 – 29 |

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| Programs designed to meet Alberta's evolving labour market needs include workforce development, training and upskilling initiatives, and the attraction, support and retention of skilled immigrants through investments of $115 million in workforce strategies and $16 million for economic immigration programs and services. |
| Workplace safety is supported through $81 million for labour relations, occupational health and safety and employment standards, while $20 million is allocated to support multicultural and newcomer supports and anti-racism initiatives to help Albertans from diverse backgrounds achieve their full potential. |
| **Agriculture and Irrigation** |
| Agriculture and Irrigation supports the growth, diversification and long-term sustainability of Alberta's agriculture, agri-food sector and water resource management. |
| Total expense in 2026-27 is $963 million, a decrease of $741 million or 43 per cent from the 2025-26 third quarter forecast, primarily due to $705 million in disaster and emergency expense that does not continue in 2026-27. The remaining decreases of $36 million include $20 million in reduced Moisture Deficiency Insurance, $11 million in lower bad debt provisions and $4 million transferred to capital investment for software development. Total expense decreases by $47 million to $916 million by 2028-29, a 4.8 per cent decrease, due to decreases of $55 million in capital grants, $6 million in reinsurance costs and $1 million in amortization, partially offset by increases of $13 million for support to agricultural producers and $2 million for public sector compensation. 2026-27 operating expense is $828 million, a decrease of $40 million or 4.6 per cent from 2025-26. |
| The 2025-26 disaster expense of $705 million consists primarily of $619 million in crop insurance indemnities from last year's drought conditions. Agriculture disaster and emergency assistance has averaged $978 million per year over the last ten years, reaching as high as $2.9 billion in 2021-22. |
| Agriculture support and insurance programs delivered by the Agriculture Financial Services Corporation are estimated at $605 million in 2026-27, a decrease of $25 million from 2025-26. This is due in part to lower insurance costs due to changes in actuarial methodologies, changes in reinsurance rates, growing fund balances and decreasing commodity prices. |
| **Tourism and Sport** |
| Tourism and Sport fosters growth and diversification of Alberta's tourism and sport sectors by partnering with various internal and external stakeholders to position Alberta as a leading tourist destination, grow Alberta's amateur sport system, and attract major sport events. |
| Total expense in 2026-27 is $127 million, a decrease of $8.4 million or 6.2 per cent from 2025-26 third quarter forecast, primarily due to a decrease in capital grants from one-time funding for the Strathmore Event Centre. |

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| **Expense \|** Fiscal Plan 2026 – 29 | **91** |

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| **Indigenous Relations** |
| Indigenous Relations works with Indigenous communities, other levels of government, industry and other stakeholders to support strong, vibrant Indigenous communities and people fully participating in Alberta's prosperity. |
| Total expense in 2026-27 is $268 million, an increase of $11 million or 4.5 per cent from the 2025-26 third quarter forecast. Increases from 2025-26 include $12 million in iGaming revenue and $8 million of on-reserve casino gaming revenue transferred to the First Nations Development Fund (FNDF) as per FNDF agreements. The $20 million will be allocated to First Nations' social, economic and community development projects. Since 2006, over $2 billion in on-reserve gaming revenue has funded approximately 5,000 community-based projects. The Fund is projected to receive $179 million in 2026-27, increasing to $184 million by 2028-29. Funding from iGaming revenue is expected to be $12 million in 2026-27, increasing to nearly $17 million by 2028-29. |
| These increases are partially offset by a decrease of $6 million in capital grants due to project completion in 2025-26, and a decrease of $4 million in the Metis Settlements Appeal Tribunal program due to one-time funding in 2025-26. |
| **Affordability and Utilities** |
| Affordability and Utilities works to modernize Alberta's utility systems, striking a balance between affordability, reliability and sustainability. Operating expense for 2026-27 increases by $7 million or 5 per cent from 2025-26. The Renewable Electricity Program is forecast to decrease by $14 million in 2026-27 based on higher electricity prices which means lower payments to operators. |
| Work to reform Alberta's utilities sector continues, including implementation of the Restructured Energy Market, other regulatory reforms supporting Alberta's data centre strategy, and development of a provincial nuclear roadmap. |
| Alberta's electricity demand is projected to double by 2050. Alberta's government is contemplating how nuclear energy, particularly small modular reactors, could help to offer reliable, 24/7 baseload power that complements intermittent renewable generation. In 2026-27 the government has budgeted $530,000 to engage with Albertans, Indigenous communities, organizations, technical experts and other stakeholders on collaborative, informed planning for potential future nuclear projects. |
| *Budget 2026* includes saving of $2.3 million from the Rate of Last Resort surcharge. The education and engagement campaign funded by the surcharge have led more Albertans to shift from volatile default rates to competitive plans, improving long-term affordability for consumers. |

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| **92** | **Expense** \| Fiscal Plan 2026 – 29 |

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| Other Ministries |
| **Arts, Culture and Status of Women** |
| Arts, Culture and Status of Women supports artists and arts organizations, works to strengthen the non-profit sector and grow cultural industries, works to advance gender equality and end gender-based violence, and operates museums, heritage sites and the Jubilee Auditoria. Total expense is $199 million in 2026-27, a decrease of $24 million from the 2025-26 third quarter forecast, primarily due to decreases of $26 million in capital grants, including returning the Community Facility Enhancement Program to $25 million following a temporary three-year increase. These are partially offset by an increase of $3.5 million in funding to the Alberta Foundation for the Arts. |
| Total expense increases by $38 million to $237 million by 2028-29, or by 19 per cent from 2026-27, primarily from increased capital grants of $32 million for the Arts Commons (Werklund Centre) and Olympic Plaza Transformation in Calgary, $12 million for Contemporary Calgary – Centennial Planetarium Transformation, and $4.5 million for the Alberta Foundation for the Arts. These are partially offset by a net decrease of $11 million in federally-funded programs and other capital grants. |
| **Municipal Affairs** |
| Municipal Affairs supports Alberta municipalities by providing governance frameworks, funding programs, managing public services in Special Areas, providing administrative services to improvement districts and oversight mechanisms that enable safe, viable, and sustainable local governments. Municipal Affairs administers grant programs, supports infrastructure investment and oversees the Safety Codes Council. |
| Total expense in 2026-27 is $1.4 billion, a decrease of $18 million or 1 per cent from 2025-26. Decreases of $24 million in Local Government Fiscal Framework and Alberta Community Partnership grants, $16 million in federally-funded capital programs, $15 million from the conclusion of the Calgary Event Centre project, and $3 million for the Jasper revenue stabilization payment in 2025-26, are partially offset by a $20 million increase for grants in place of taxes, to restore the grants to 100 per cent of the eligible tax amount, $13 million for the Edmonton Event Park, and a net $7 million for public sector compensation, Safety Codes Council and an assessment model review. |
| Total expense increases by $110 million to $1.5 billion by 2028–29, representing an 8 per cent increase, primarily due to a $96 million increase in Local Government Fiscal Framework capital grants, $13 million for the final year of the Edmonton Event Park project, $11 million in federally-funded capital grants, and $4 million for growth in the grants in place of taxes program, slightly offset by a $14 million reduction as the federal Investing in Canada Infrastructure Program ends in 2026-27. |

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| **Expense \|** Fiscal Plan 2026 – 29 | **93** |

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| **Transportation and Economic Corridors** |
| Transportation and Economic Corridors is responsible for development and maintenance of Alberta's transportation network and water management infrastructure, and for safety standards, compliance and training. |
| Total expense in 2026-27 is $3.1 billion, an increase of $463 million or 18 per cent from the 2025-26 third quarter forecast, mainly due to a $446 million increase in capital grants, primarily for the Edmonton and Calgary light rail transit projects, a $40 million increase in amortization expense based on current and forecast capital assets and $6 million for public sector compensation. These are partially offset by decreases of $24 million primarily due to commercial driver training grants ending and $4 million in lower debt servicing costs related to public-private partnerships as a larger share of payments are going to the principal resulting in decreasing interest. Total expense decreases by $640 million to $2.5 billion by 2028-29, primarily as a result of a $734 million decline in capital grants, mainly due to anticipated construction progress and completion of municipal infrastructure projects funded by the federal government and provincial funding for municipal projects for water infrastructure and transit and transportation, as well as $8 million in lower debt servicing costs, and $4 million from the conclusion of the Airport Gateway strategy. These are partially offset by an increase of $105 million in amortization. |
| **Infrastructure** |
| Infrastructure builds and maintains public infrastructure, provides innovative and responsible solutions to support planning and delivery of public infrastructure for effective and accessible programs and services, and administers accommodation for government. |
| Total expense in 2026-27 is $961 million, an increase of $54 million or 6 per cent from 2025-26, primarily from a $30 million increase to demolish the former Royal Alberta Museum, $10 million for the Edmonton Downtown and Coliseum site improvements, $10 million for increased amortization expense based in current and forecast assets, and $5 million for public sector compensation. Total expense decreases by $44 million to $918 million by 2028-29 primarily from finishing the demolition of the former Royal Alberta Museum, closing the Swan Hills Treatment Centre, a continued decline in amortization, conclusion of one-time expense in 2026-27 and lower inventory consumption expense, partially offset by a net $11 million in increases for the Edmonton Downtown project and public sector compensation. |
| **Service Alberta and Red Tape Reduction** |
| Service Alberta and Red Tape Reduction supports other ministries in efficient and modernized delivery of programs and services, is responsible for consumer and registry services, including the land titles system, and for liquor, gaming, and cannabis regulation and administration. Total expense in 2026-27 is $206 million, an increase of $10 million from the 2025-26 third quarter forecast, with increases of $5 million for public sector compensation, |

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| **94** | **Expense** \| Fiscal Plan 2026 – 29 |

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| $4 million for registries modernization, $2 million for the flow-through of revenue earned at horse race facilities to Horse Racing Alberta, $2 million for health care card modernization, $1 million for the new Condominium Dispute Resolution Tribunal, and $1 million to address the payment card industry compliance standards, partially offset by $5 million in various savings initiatives. |
| Total expense decreases by $2 million, to $204 million by 2028-29, with a decrease of $6 million due to the conclusion of temporary staff hired to address the Land Titles backlog partially offset by increases of $2 million in public sector compensation and $2 million for flowing-through gaming revenue to Horse Racing Alberta and Airport Entertainment Centres. |
| **Technology and Innovation** |
| Technology and Innovation fosters economic diversification by partnering with innovators, entrepreneurs, and businesses, funds research and emerging technologies, and enhances productivity and effectiveness through modernizing government processes and information management. |
| Total expense in 2026-27 is $1.1 billion, up $97 million or 10 per cent from the 2025-26 third quarter forecast, with increase of $80 million for the Broadband Strategy, $40 million for modernizing government technology including the Digital Regulatory Assurance and Bridge Management Systems, $25 million for the Innovation Employment Grant, and $11 million for public sector compensation. These increases are partially offset by reductions of $26 million from the completion of Alberta Technology Innovation Strategy initiatives and other grants, $28 million in savings from contract retendering and hiring employees rather than utilizing high-cost contracts and $5 million in decreased amortization expense. |
| Total expense decreases by $198 million to $904 million by 2028-29, mainly due to a $183 million decrease from the completion of Broadband Strategy funding and $15 million in savings primarily from contract retendering and contractor-to-employee conversions. |
| **Treasury Board and Finance** |
| Treasury Board and Finance is responsible for financial and human resources management in government, and provides policy and regulatory oversight for the financial securities, insurance and pension sectors. |
| Excluding contingency, total expense in 2026-27 is $5.1 billion, an increase of $321 million from the 2025-26 third quarter forecast. This is due to increases of $490 million in debt servicing costs and $55 million in operating expense, partially offset by a $211 million decrease in non-cash pension provisions. 2026-27 total expense consists of $2.1 billion in operating expense, $12 million in amortization, $3.3 billion in debt servicing, and a negative $322 million pension provisions expense to recognize a decrease in pension plan unfunded liabilities. Total expense increases by $1.5 billion to $6.5 billion by 2028-29, a 29 per cent increase, driven primarily by debt servicing costs. |

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| **Expense \|** Fiscal Plan 2026 – 29 | **95** |

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| The new Care First auto insurance system will launch on January 1, 2027. The system will ensure Albertans injured in motor vehicle accidents have access to enhanced treatment and recovery benefits without litigation. Additional funding of $10 million is provided in 2026-27 to support continued technology development and implementation, fully offset by revenue collected from insurers. This additional funding decreases by 2028-29 with the full implementation of the new insurance model. |
| As noted previously, the 2025-26 $4 billion contingency has been fully allocated to other categories of expense and other ministries. In 2026-27, the contingency is being reduced to $2 billion as the impacts of collective bargaining have been included in ministry targets. |
| Public Sector Compensation |
| Alberta's rapidly growing population increases demand on public services such as health care, education, and other core services delivered directly by government. Collective bargaining agreements with employment unions across the province were negotiated and ratified in 2025-26 resulting in cost of living increases of three per cent per year, market adjustments and other monetary provisions to address workforce attraction and retention in a competitive market. Ratified agreements include those for the Alberta Teachers' Association, the Alberta Union of Provincial Employees in government departments and several health unions – United Nurses of Alberta, Professional Association of Resident Physicians of Alberta, Health Sciences Association of Alberta, auxiliary nurses and oncologists. Additional collective agreements remain in negotiation, but amounts for anticipated outcomes have been included in |
| *Budget 2026*. New funding for public sector compensation related to the actual and anticipated agreement outcomes included in *Budget 2026* is $3.7 billion in 2026-27, $4.1 billion in 2027-28 and $4.9 billion in 2028-29. |
| In line with the government's commitment to improve classroom size and complexity issues in the province, and to address pressures resulting from the province's growing population, increases in public sector compensation over the next three years also include the financial impact of hiring 3,000 new teachers and 1,500 education assistants. |
| As a result, total public sector compensation is increasing over the next three years to provide needed public services to Albertans. |

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| **96** | **Expense** \| Fiscal Plan 2026 – 29 |

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| **Compensation for Alberta's Public Sector** | **Compensation for Alberta's Public Sector** | **Compensation for Alberta's Public Sector** | **Compensation for Alberta's Public Sector** | **Compensation for Alberta's Public Sector** | **Compensation for Alberta's Public Sector** | **Compensation for Alberta's Public Sector** |
| (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) | (millions of dollars) |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp;&nbsp; Health entities | 10619 | 10453 | 10970 | **12569** | 13297 | 13426 |
| &nbsp;&nbsp;&nbsp; School jurisdictions | 6969 | 7537 | 7484 | **8335** | 8846 | 8975 |
| &nbsp;&nbsp;&nbsp; Post-secondary institutions | 4007 | 4155 | 4242 | **4381** | 4494 | 4590 |
| &nbsp;&nbsp;&nbsp; Alberta public service (depts.) | 3278 | 3331 | 3645 | **3883** | 3952 | 3927 |
| &nbsp;&nbsp;&nbsp; Other government agencies | 842 | 1023 | 1002 | **1063** | 1110 | 1152 |
| &nbsp;&nbsp;&nbsp; Total employee compensation | 25716 | 26498 | 27343 | **30231** | 31700 | 32069 |
| &nbsp;&nbsp;&nbsp; Physician comp. and develop.<sup>a</sup>  | 6965 | 6659 | 7620 | **7739** | 8175 | 8756 |
| &nbsp;&nbsp;&nbsp; **Total** | **32681** | **33157** | **34963** | **37970** | **39875** | **40825** |
|  <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. | <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. | <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. | <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. | <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. | <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. | <br> <sup>a</sup> Excludes non-compensation expense included in the Ministry of Primary and Preventative Health Services' and Ministry Hospital and Surgical Health Services' operating expense on page 75 and 76. |

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| **Expense \|** Fiscal Plan 2026 – 29 | **97** |

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**BLANK PAGE** 

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| **98** | **Expense** \| Fiscal Plan 2026 – 29 |

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**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Capital Plan
**99**

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**Table of Contents**

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|  **2026 Capital Plan** | **101** |
|  Focused On Vital Infrastructure | 101 |
|  Protecting Quality Health Care | 102 |
|  Expanding Educational Infrastructure | 103 |
|  Municipal Infrastructure Support | 104 |
|  Family, Social Supports and Housing | 105 |
|  Roads and Bridges | 106 |
|  Skills for Jobs | 106 |
|  Capital Maintenance and Renewal | 107 |
|  Streamlining Service Delivery | 108 |
|  Public Safety and Emergency Infrastructure | 108 |
|  Agriculture, Natural Resources and Business Development | 108 |
|  Arts, Sports and Recreation | 109 |
|  Schools, Universities, Colleges and Health Entities (SUCH Sector) | 110 |
|  2025-26 Forecast | 110 |
|  Capital Planning | 111 |
|  Capital Plan Details | 112 |

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Note: Amounts presented in tables may not add to totals due to rounding.

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| **100** | **Capital Plan \|** Fiscal Plan 2026–29 |

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| 2026 Capital Plan |
| Focused On Vital Infrastructure |
| The *Budget 2026* Capital Plan focuses on building communities and maintaining important public infrastructure that supports families and businesses. The government is investing to expand capacity in the education and health care systems, support skills development and training, build roads and bridges to support economic activity and spur private investment and growth. |
| The 2026 Capital Plan allocates $28.3 billion over the next three years, a $2.2 billion increase from *Budget 2025,* and provides funding for public infrastructure facing capacity pressures, including schools and health care facilities. The funding also supports investments in Alberta's growth, enabling opportunities for private sector participation and supporting over 31,000 direct jobs and 14,500 indirect jobs annually through 2028-29. |
| The highlights of the 2026 Capital Plan over the next three years include: |
| &nbsp;&nbsp;&nbsp;&nbsp; • $4.9 billion for health infrastructure, $1.3 billion more than *Budget 2025*, to build a health care system that supports the growing needs of both rural and urban communities in Alberta.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $3.3 billion for education infrastructure (Kindergarten to Grade 12), an increase of $712 million from *Budget 2025*. This investment supports planning, design, and construction of about 160 school projects, as part of the government's commitment to create more than 200,000 new and modernized student spaces by 2032.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $7.1 billion in municipal infrastructure support, including $2.4 billion for light rail transit (LRT) projects in Edmonton and Calgary and $443 million for municipal water and wastewater grant programs.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $4.2 billion, an increase of $454 million from *Budget 2025*, in Capital Maintenance Renewal (CMR) for preserving and maintaining existing capital assets such as roads and bridges, health facilities, schools, post-secondary institutions (PSIs), other government facilities and information technology.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $1.1 billion for social infrastructure supports, including affordable housing, lodges, and Indigenous housing.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $2.7 billion, an increase of $180 million from *Budget 2025*, for highway twinning, expansion and other projects for Alberta's network of provincially owned roads and bridges.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $785 million for the development, expansion and modernization of PSIs that facilitate skills development.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $504 million to support public safety and emergency preparedness and response.<br>|

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| **Capital Plan \|**Fiscal Plan 2026–29 | **101** |

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| Alberta's three-year Capital Plan consists of 12 envelopes across various program functions. Health care and education infrastructure together account for 29 per cent of the Capital Plan. The government continues to support municipal infrastructure, which accounts for 25 per cent of the Capital Plan.<br>***Budget 2026* – Capital Plan Envelopes**<br> (millions of dollars)<br>![LOGO](g96450dsp447.jpg)  |
| Protecting Quality Health Care |
| The government is refocusing the health care system to provide care where and when Albertans need it. *Budget 2026* supports these efforts by allocating $4.9 billion over three years to alleviate pressures in hospitals and emergency rooms, provide continuing care spaces, and expand access to mental health and addiction recovery spaces. |
| Investments that create additional capacity in the near term include $63 million for developing shelled and vacant spaces in existing hospitals, and $39 million for urgent care centres to reduce pressures in emergency rooms. |
| Funding is also allocated to continue planning for larger projects and facilities that will significantly expand health care capacity, including $7 million for planning the In-Patient Towers at Grey Nuns and Misericordia Community Hospitals, $5 million to support the Royal Alexandra Hospital Redevelopment Planning, and $38 million for the Stollery Children's Hospital. |
| Funding in *Budget 2026* continues to support major health projects that are underway including: $1 billion for the Red Deer Regional Hospital Centre Redevelopment, $923 million for the Continuing Care Capital Program, |

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| **102** | **Capital Plan** \| Fiscal Plan 2026–29 |

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| $330 million for the Medical Device Reprocessing Upgrades Program, $319 million for Compassionate Intervention Centres, and $284 million for the Alberta Surgical Initiative Capital Program. |  |
| Highlights of other health care projects and initiatives in *Budget 2026* include: |  |
| &nbsp;&nbsp;&nbsp;&nbsp; • $280 million over the next three years, including $149 million in new funding, for the Diagnostic Imaging Enhancement Program. The program modernizes and expands Alberta's diagnostic imaging and cancer care capacity by replacing end-of-life equipment, introducing advanced technologies, and increasing system capacity to meet rising demand.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • $74 million over the next three years for the Cardston Health Centre Replacement project. The new hospital will replace one of Alberta's oldest hospitals (built in 1959) and provide health services to the Town of Cardston, the Blood Tribe Reserve and other nearby communities.<br>| <br>The Cardston Health Centre<br> Replacement project supports the<br> delivery of rural health care. |
| &nbsp;&nbsp;&nbsp;&nbsp; <br> • $60 million for the Laboratory Services Enhancement Program to upgrade laboratory diagnostic equipment, expand capacity and add artificial intelligence integration technology to improve patient services.<br>| <br>The Cardston Health Centre<br> Replacement project supports the<br> delivery of rural health care. |
| &nbsp;&nbsp;&nbsp;&nbsp; • $59 million over the next three years towards a $445 million total investment for developing a catheterization laboratory at the Chinook Regional Hospital, and enhancing intensive care unit (ICU) capacity at the Medicine Hat Regional Hospital and Chinook Regional Hospital in Lethbridge.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • $60 million over the next two years, including $50 million in new funding, for the Rural Hospital Enhancement Program to address building conditions and increase capacity in rural health facilities across the province.<br>|  |
| Expanding Educational Infrastructure |  |
| This government is committed to increasing school capacity across the province through building new schools, modernizing or replacing existing schools, and expanding existing schools with modular classrooms. The Schools Now program, launched in September 2024, accelerates school construction projects, expands modular classrooms and supports educational choice through capital support for public charter schools. | <br>Including new school projects<br> approved in *Budget 2026,*<br> there are 160 school projects<br> underway, with 30 school<br> projects under construction. |
| <br> *Budget 2026* allocates $3.3 billion over three years for Kindergarten to Grade 12 schools, an increase of $712 million from *Budget 2025*. Highlight of *Budget 2026* funding includes: | <br>Including new school projects<br> approved in *Budget 2026,*<br> there are 160 school projects<br> underway, with 30 school<br> projects under construction. |
| &nbsp;&nbsp;&nbsp;&nbsp; • $600 million over the next three years for the Modular Classroom Program to add approximately 17,000 new spaces to address immediate enrolment needs.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • $110 million, including $44 million in new funding, to support the planning and design of 30 new school projects and the replacement and modernization of an additional 10 schools, including a charter school. These projects will create about 30,000 new and modernized spaces across the province.<br>|  |

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| **Capital Plan**\| Fiscal Plan 2026–29 | **103** |

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| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Including CMR funding and school<br> boards self-financed contributions,<br> the total funding allocated<br> towards expanding educational<br> infrastructure is $4.1 billion. | &nbsp;&nbsp;&nbsp;&nbsp; • $90 million in capital funding for independent schools to support the government's commitment to expanding choice in education for Alberta families.<br>|
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Including CMR funding and school<br> boards self-financed contributions,<br> the total funding allocated<br> towards expanding educational<br> infrastructure is $4.1 billion. | The Government of Alberta is committed to developing 200,000 student spaces by 2032 and approved additional funding in 2025-26 for projects that advanced from planning to design to construction. In 2025-26, over 11,000 student spaces will be created, including from 14 new or renovated schools and modular classrooms. |
|  | <br>**Annual New Student Spaces Projection**<br>![LOGO](g96450dsp449.jpg)  |
|  | Municipal Infrastructure Support |
|  | The province provides substantial funding that enables municipalities to advance essential infrastructure projects. *Budget 2026* allocates $7.1 billion over the next three years, or 25 per cent of the total Capital Plan, toward Municipal Infrastructure Support. |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> The LGFF allocation for<br> 2028-29 will be published<br> at the time of the 2026-27 First<br> Quarter Fiscal Update. | This funding includes $3.9 billion over the next three years for municipal community infrastructure projects and programs, including the Local Government Fiscal Framework (LGFF). The LGFF provides funding to municipalities to help them advance their local priorities. |
|  | *Budget 2026* also invests in new strategic municipal projects, including:<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • $39 million over the next three years for site servicing to accommodate development of the Innovation Park in Beaumont, including a training facility to be developed by the Alberta Motor Transport Association.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • $66 million over two years starting in 2027-28 to replace the Smith Bridge that spans the Athabasca River in the Municipal District of Lesser Slave River. The new bridge will meet current standards and accommodate over-height loads. This project will improve access for local industries and residents in the Slave Lake region.<br>|

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| **104** | **Capital Plan** \| Fiscal Plan 2026–29 |

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| The Capital Plan includes $2.8 billion over the next three years for municipal transportation projects and programs, such as the Strategic Transportation Infrastructure Program that supports small and medium-sized municipalities to build or repair transportation assets, extend their useful life or enhance safety. The government also continues to invest in light rail transit projects in Calgary and Edmonton with $2.4 billion in provincial and federal funding.<br>The Capital Plan allocates $443 million over the next three years for supporting small and mid-sized municipalities to build or enhance water and wastewater infrastructure.<br>| <br>The Alberta government continues<br> to support major projects<br> underway, such as Edmonton<br> and Calgary LRTs, Calgary<br> River District, Event Centre and<br> Community Rink, and Edmonton<br> Downtown and Coliseum<br> Site Improvements. |
| **Trend of Municipal Infrastructure Support** |  |
| (millions of dollars)<br>![LOGO](g96450dsp450.jpg)  |  |
| Family, Social Supports and Housing |  |
| &nbsp;&nbsp;&nbsp;&nbsp; *Budget 2026* allocates $1.1 billion over the next three years to enhance affordable housing and social supports across the province. Combined with CMR funding, Family, Social Supports and Housing has nearly $1.3 billion in funding. Key initiatives include:<br>• $768 million for the Affordable Housing Partnership Program to support the goal of creating 13,000 affordable housing units.<br>• $150 million for the Lodge Modernization Program to build and modernize seniors' lodges.<br>• $75 million for the Indigenous Housing Capital Program to construct, purchase, or redevelop housing for Indigenous peoples.<br>• $2.2 million starting in 2028-29 towards replacement of four group homes for children and youth in care.<br>• $4 million over the next three years in new funding to upgrade women's shelters in Alberta.<br>| <br>Stronger Foundations is Alberta's<br> 10-year strategy to improve and<br> expand affordable housing. Since<br> the launch in 2021, this program<br> has supported the construction of<br> 6,856 new affordable housing units. |

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| **Capital Plan**\| Fiscal Plan 2026–29 | **105** |

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|:---|:---|
|  | Roads and Bridges |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Including CMR funding, the total<br> capital funding allocated to roads<br> and bridges is $4.6 billion over<br> three years. | Roads and bridges are key infrastructure assets that enable economic growth. The network of roads and bridges connects municipalities and communities throughout Alberta, supports jobs and improves the safe and efficient flow of industrial, commercial and passenger traffic. *Budget 2026* allocates $2.7 billion over the next three years to develop provincially owned roadways. |
|  | *Budget 2026* includes funding for the following projects: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • $152 million for Highway 3 Twinning (Seven Persons to Medicine Hat) improving access to industrial and agricultural centres throughout Southern Alberta.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • $50 million for replacing the Highway 33 Bridge over the Athabasca River, near Fort Assiniboine.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • $193 million, includes $40 million in new funding, for the design of road networks within Multiple Engineering Projects including:<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; – Highway 16 Six to Eight Lane Conversion (Spruce Grove to West of Edmonton) |
|  | &nbsp;&nbsp;&nbsp;&nbsp; – Highway 40 Twinning Canfor Road to Township Road 700 (Grande Prairie region) |
|  | &nbsp;&nbsp;&nbsp;&nbsp; – Highway 63 Twinning (Grasslands to Edmonton) |
|  | Some of the transportation projects currently underway in northern Alberta include: $116 million for Highway 60 Capital Improvements, $106 million for Highway 63 Twinning North of Fort McMurray, just south of Mildred Lake to Peter Lougheed bridge on the Athabasca river, and $81 million for Highway 40 Grade Widening between Grande Cache and Hinton. |
|  | In central and southern Alberta, some of the transportation projects currently underway include: $279 million for Highway 11 Twinning from Red Deer west to Rocky Mountain House, $266 million for Deerfoot Trail Upgrades, $146 million for Highway 2 Balzac Interchange Replacement, and $65 million for Highway 1A Upgrades near Stoney First Nation. |
|  | Skills for Jobs |
| <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Including capital projects, CMR<br> funding and post-secondary<br> self-financed contributions, the<br> total funding supporting Skills for<br> Jobs is $1.8 billion over the next<br> three years. | &nbsp;&nbsp;&nbsp;&nbsp; Investing in post-secondary facilities will support expanding student capacity and developing a skilled workforce. The government's investment of $785 million over the next three years for PSI projects supports the growing demand for skilled professionals and strengthen Alberta's workforce.<br>*Budget 2026* includes the following investments:<br>• $384 million over three years towards a $560 million total investment for the NAIT Advanced Skills Centre. This project is designed to address Alberta's growing demand for skilled trades and technology professionals by adding 5,500 learning spaces.<br>• $160 million for the development of the Multi-Disciplinary Hub at the University of Calgary for enhancing research and expanding capacity in science-related programs.<br>|

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|:---|:---|
| **106** | **Capital Plan** \| Fiscal Plan 2026–29 |

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| &nbsp;&nbsp;&nbsp;&nbsp; • $35 million for the development of the University of Lethbridge's Rural Medical Teaching School.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • $7 million for the Lakeland College – Beef Yard Upgrade and Expansion Horse Pen Relocation. The project will expand agricultural education training spaces at the Vermilion campus.<br>|  |
| &nbsp;&nbsp;&nbsp;&nbsp; • $5 million to support planning for the health care program expansion at Bow Valley College and $2 million for planning the Centre for Community Wellness at Medicine Hat College, providing modern and integrated learning spaces.<br>|  |
| Capital Maintenance and Renewal |  |
| *Budget 2026* includes $4.2 billion over the next three years, 15 per cent of the total Capital Plan, for Capital Maintenance and Renewal. Proactive investment in capital maintenance is essential to preserving the condition and functionality of existing assets, helps to extend their lifespan, minimizes the risk of emergency repairs, and reduces the long-term need for new construction. | <br>The annual growth in CMR<br> investment reflects the<br> government's commitment to<br> supporting provincial<br> infrastructure needs. |
| <br>***Budget 2026* CMR Allocations** |  |
| (millions of dollars)<br>![LOGO](g96450dsp452.jpg)  |  |

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|:---|:---|
| **Capital Plan**\| Fiscal Plan 2026–29 | **107** |

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|:---|
| Streamlining Service Delivery |
| Alberta's government is working to streamline how services are delivered, cutting red tape and investing $1.2 billion over three years in information technology and modernization of government systems and databases that serve Albertans. The Capital Plan includes funding to support the implementation of Care First auto insurance in Alberta. The digital platform will enable data sharing and coordination between care providers and insurers to monitor health outcomes and provide more timely and responsive service to those receiving care. |
| Other initiatives include $71 million for government's systems modernization to provide a more secure and agile digital environment. Ongoing projects include $183 million for the Alberta Broadband Strategy to provide more Alberta households access to higher speed internet, $97 million for registry system modernization and $84 million for health-related information technology projects. |
| Public Safety and Emergency Infrastructure |
| *Budget 2026* allocates $504 million over three years to support projects and programs to protect Albertans. This includes $103 million for flood mitigation projects and $38 million for wildfire management projects. |
| The government has successfully completed the procurement of five waterbombers. These waterbombers will add to the government's wildfire management capabilities and help better protect our communities. Delivery of these aircrafts is expected to begin in early 2031. Funding for the waterbombers will be shown in future capital plans. |
| *Budget 2026* Capital Plan allocates $344 million over three years for justice, enforcement and correctional facilities, including: |
| &nbsp;&nbsp;&nbsp;&nbsp; • $124 million for developing a new facility for the Office of the Chief Medical Examiner in Edmonton.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $67 million for the Court of Appeal facility in Calgary.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $5 million for the Provincial Forensic DNA Laboratory. This new, provincially operated facility will accelerate forensic biology case processing, enhance public safety and help improve the efficiency of Alberta's justice system.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $9 million to establish permanent offices for the Police Review Commission in Edmonton and Calgary to support the provision of responsive and independent police oversight.<br>|

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|:---|:---|
| **108** | **Capital Plan** \| Fiscal Plan 2026–29 |

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|:---|
| Agriculture, Natural Resources and Business Development |
| *Budget 2026* allocates $585 million over three years to support Alberta's agricultural sector and promote business development. This includes $80 million in a joint investment with irrigation districts and the Canada Infrastructure Bank to expand irrigated areas, and $57 million to rehabilitate existing irrigation infrastructure. |
| *Budget 2026* includes $9 million for the Cooperative Seed Processors Program to support Alberta's farmer-run seed processing facilities to upgrade aging infrastructure, equipment and technology. |
| Stewardship of Alberta's natural environment requires mitigating harm or damage to the ecosystem. The 2026 Capital Plan provides $39 million in funding to repair water course crossings that are important to the recovery of fish species, including native trout species-at-risk and Arctic grayling. The 2026 Capital Plan also includes $5 million to construct a permanent roadside pull-out for the Cold Lake watercraft inspection station that will enhance road safety and compliance with the *Fisheries (Alberta) Act*. |
| The Alberta Petrochemicals Incentive Program supports the Natural Gas Vision and Strategy by attracting investment and advancing Alberta's position as a global petrochemical producer. To date, Alberta's government has committed $647 million to five major projects representing over $9.1 billion in private-sector investment across petrochemicals, hydrogen, and synthetic fuels. The 2026 Capital Plan allocates $87 million for three projects over the next three years. |
| Arts, Sports and Recreation |
| Arts, Sports and Recreation infrastructure improves quality of life for Albertans and supports tourism. The 2026 Capital Plan allocates $268 million over the next three years to projects that help make Alberta a welcoming and attractive province: |
| &nbsp;&nbsp;&nbsp;&nbsp; • $75 million over three years for the Community Facility Enhancement Program, which supports the development or renewal of small and mid-sized projects such as indoor and outdoor hockey arenas and rinks, community pools, indoor turf centres, pickleball courts, sports fields and other recreational facilities.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $40 million over three years for the New Campgrounds Development program, supporting Alberta's plan to build new campsites.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $59 million for the Arts Commons (Werklund Centre) and Olympic Plaza Transformation in Calgary. This project will help address the growing demand for cultural and artistic venues in Calgary, creating space for world- class productions and fostering community engagement.<br>|

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|:---|:---|
| **Capital Plan \|**Fiscal Plan 2026–29 | **109** |

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|:---|
| Schools, Universities, Colleges and Health Entities (SUCH Sector) |
| The SUCH sector including school boards, universities, colleges and health entities receive funding directly from sources other than the Alberta government, such as the federal government, donations or tuition fees. Funding from these sources are spent on capital assets and are included in the 2026 Capital Plan. Over the next three years, the SUCH sector self-financed investment will contribute $1.7 billion in funding to various projects. |
| 2025-26 Forecast |
| Capital spending in 2025-26 is forecast to be $8.7 billion, $48 million higher than originally estimated in *Budget 2025*. Changes are primarily due to the re-profiling of various projects to align with their progress, as well as increases related to school projects and self-funded projects supported by PSIs' own- source revenue. Re-profiling of project cash flows is necessary to align funding with the expected project timelines. Key variances in 2025-26 include: |
| &nbsp;&nbsp;&nbsp;&nbsp; • $399 million increase in SUCH sector projects primarily in PSIs.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $67 million increase in school projects resulting from additional funding provided for schools that advanced to construction.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • $35 million increase in support for child care primarily funded from the Early Learning and Child Care Infrastructure Fund, a federal program.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • These increases are offset largely by the following decreases:<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; – $197 million from re-profiling cash flows to future years on various health projects, including continuing care facilities, surgical initiatives, and rural health facilities due to timing and revised cash flow projections. |
| &nbsp;&nbsp;&nbsp;&nbsp; – $169 million from re-profiling various municipal infrastructure projects, including light rail transit, the Calgary River District and Event Centre, and the Terwillegar Expansion, to future years. |
| &nbsp;&nbsp;&nbsp;&nbsp; – $96 million for various projects in the Highway Twinning, Widening, and Expansion program. |

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| **110** | **Capital Plan** \| Fiscal Plan 2026–29 |

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| Capital Planning |  |
| The Government of Alberta is committed to transparency and rigorous decision-making in the capital planning process. The *Infrastructure Accountability Act* establishes a governance framework for developing the annual Capital Plan. |  |
| Based on rapid population growth in recent years, Alberta continues to experience substantial pressures on our infrastructure, particularly in the education and health care sectors. Planning and design are underway for about 100 school projects and several health care facilities, including Stollery Children's Hospital, new in-patient towers, Royal Alexandra Hospital redevelopment, Alberta Children's Hospital expansion, urgent care centres, mental and addiction facilities and continuing care facilities. A near-to mid-term outlook suggests that significant capital investment will be required to implement these projects as they proceed through the approval process. |  |
| The government evaluates projects as they progress through planning for consideration in future capital plans. The evaluation also includes considerations of fiscal capacity and alternative financing approaches to help deliver public infrastructure.<br>Ministry specific project or program funding can be found at the Government of Alberta budget website at alberta.ca/budget-documents (2026-29 Capital Plan details by Ministry). | <br>Some notable examples of<br> projects supported with alternative<br> financing approaches include ring<br> roads in Calgary and Edmonton,<br> schools, and water/wastewater infrastructure, collectively valued at<br> almost $8.5 billion. |

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|:---|:---|
| **Capital Plan \|**Fiscal Plan 2026–29 | **111** |

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Capital Plan Details

**Capital Plan Details** 

(millions of dollars)

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** | **3-Year** |
| | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** | **Total** |
|  **<u>Protect Quality Health Care</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Health Care Projects** | **1065** | **880** | **1340** | **1804** | **1580** | **4724** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Kidney Care (Calgary) | 1 |  | 3 | 15 | 18 | 36 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Surgical Initiative Capital Program | 84 | 48 | 68 | 90 | 125 | 284 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Beaverlodge Health Centre Replacement | 8 | 14 | 11 | 170 |  | 181 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bethany Continuing Care Centre (Calgary) |  | 18 | 60 | 15 |  | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bridgeland Riverside Continuing Care Centre (Calgary) | 40 | 31 | 27 | 25 |  | 52 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Calgary Radiopharmaceutical Centre | 20 | 11 | 30 | 27 | 7 | 64 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cardston Health Centre Replacement | 1 | 1 | 5 | 25 | 44 | 74 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CASA Expansion | 47 | 26 | 20 |  |  | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Central Drug Production Facility (Calgary) | 6 | 8 | 12 | 21 | 57 | 91 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chinook Regional Hospital - Renal Dialysis (Lethbridge) | 7 | 11 | 4 | 4 | 2 | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Compassionate Intervention Centres | 29 | 15 | 17 | 158 | 143 | 319 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care Capital Program | 178 | 99 | 233 | 314 | 375 | 923 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Develop Shelled and Vacant Spaces | 5 |  | 12 | 51 |  | 63 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diagnostic Imaging Enhancement Program | 56 | 95 | 94 | 94 | 92 | 280 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EMS Vehicles Capital Program | 20 | 20 | 20 | 20 |  | 40 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foothills Medical Centre Neonatal Intensive Care Unit (Calgary) | 22 | 4 | 15 | 17 | 25 | 58 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gene Zwozdesky Centre at Norwood (Edmonton) | 35 | 17 | 51 | 13 |  | 64 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Genetics and Genomics Lab Relocation (Edmonton) | 1 | 1 | 9 | 21 | 5 | 35 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Good Samaritan Society Continuing Care (Edmonton) |  |  | 50 | 13 |  | 63 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health System Capacity - Intensive Care Unit Expansions | 6 | 13 | 8 | 5 |  | 13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; La Crete Maternity and Community Health Centre | 54 | 7 | 34 | 41 |  | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laboratory Services Enhancement Program |  |  | 20 | 20 | 20 | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Medical Device Reprocessing Upgrades Program | 33 | 24 | 98 | 116 | 116 | 330 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Medical Equipment Replacement and Upgrade Program | 30 | 30 | 30 | 30 | 30 | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; National Association of Pharmacy Regulatory Authorities Capital Program | 14 | 37 | 32 | 16 | 3 | 52 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Health Facilities Projects | 98 | 41 | 42 | 10 |  | 52 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Recovery Communities | 85 | 102 | 22 | 18 | 42 | 82 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Red Deer Interim Cardiac Catheterization Lab | 9 | 3 | 10 | 8 |  | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Red Deer Regional Hospital Centre Redevelopment | 129 | 105 | 239 | 382 | 415 | 1036 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rural Health Facilities Revitalization Program | 25 | 79 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rural Hospital Enhancement Program | 5 | 5 | 25 | 35 |  | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; South Zone Cardiac and ICU Capacity | 1 | 1 | 14 | 15 | 30 | 59 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; University of Alberta Hospital Brain Centre - Neurosciences Intensive Care Unit (Edmonton) | 15 | 16 | 23 | 14 | 29 | 65 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Planning and Design** | **29** | **17** | **54** | **59** | **16** | **129** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In-Patient Towers at Grey Nuns and Misericordia Community Hospitals (Edmonton) | 1 | 2 | 4 | 3 |  | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction Facilities Planning | 3 | 2 | 1 |  |  | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; North Calgary / Airdrie Regional Health Centre | 1 | 1 | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Proposed Health Capital Initiatives Planning | 11 | 3 | 2 | 17 |  | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary Care | 5 | 5 | 5 | 10 |  | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research and Innovative Care Centre and Inpatient Expansion at Alberta Children's Hospital (Calgary) | 1 | 1 |  | 1 |  | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Royal Alexandra Hospital Redevelopment |  |  | 5 |  |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stollery Children's Hospital (Edmonton) | 1 | 2 | 19 | 8 | 11 | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strathcona Community Hospital Expansion | 1 | 1 | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Urgent Care Centres | 5 | 1 | 14 | 20 | 5 | 39 |
|  **Total Protect Quality Health Care** | **1094** | **897** | **1395** | **1863** | **1596** | **4854** |

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| **112** | **Capital Plan** \| Fiscal Plan 2026– 29 |

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**Capital Plan Details, continued** 

(millions of dollars)

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|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2025-26** | **2025-26** | **2026-27** | **2026-27** | **2027-28** | **2027-28** | **2028-29** | **2028-29** | **3-Year** | **3-Year** | |
| | **Budget** | **Budget** | **Forecast** | **Forecast** | **Estimate** | **Estimate** | **Target** | **Target** | **Target** | **Target** | **Total** | **Total** | |
|  **<u>Expanding Educational Infrastructure</u>** |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Collegiates and Charter School Expansion |  | 57 |  | 66 |  | 45 |  | 1 |  |  |  | 46 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Independent School Capital |  |  |  | 1 |  | 35 |  | 25 |  | 30 |  | 90 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Previously Announced School Projects (Prior to Schools Now) |  | 695 |  | 706 |  | 1102 |  | 933 |  | 452 |  | 2487 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Schools Now |  | 83 |  | 128 |  | 233 |  | 244 |  | 232 |  | 710 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Educational Choice (Charter)* | | *10* | | *9* | | *4* | | *12* | | *20* | | *36* | |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Creating New Spaces (New and Addition)* | | *19* | | *17* | | *25* | | *30* | | *12* | | *66* | |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Modernize Existing Spaces (Replacement and Modernization)* | | *4* | | *5* | | *4* | | *2* | | *1* | | *7* | |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Modular Classroom Program* | | *50* | | *98* | | *200* | | *200* | | *200* | | *600* | |
|  **Total Renewing Educational Infrastructure** |  | **834** |  | **901** |  | **1415** |  | **1202** |  | **715** |  | **3332** |  |
|  **<u>Municipal Infrastructure Support</u>** |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Municipal Community Infrastructure Projects and Programs** |  | **1266** |  | **1221** |  | **1223** |  | **1361** |  | **1274** |  | **3858** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Calgary River District, Event Centre and Community Rink |  | 97 |  | 40 |  | 79 |  | 94 |  | 29 |  | 202 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canada Community – Building Fund |  | 276 |  | 281 |  | 276 |  | 287 |  | 287 |  | 851 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Designated Industrial Zone Pilot Project |  | 18 |  | 18 |  | 10 |  | 10 |  | 10 |  | 30 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Edmonton Downtown and Coliseum Site Improvements |  | 6 |  | 6 |  | 30 |  | 70 |  | 53 |  | 152 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investing in Canada Infrastructure Program (ICIP) Projects |  | 48 |  | 56 |  | 27 |  | 3 |  |  |  | 31 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Local Government Fiscal Framework |  | 820 |  | 820 |  | 800 |  | 895 |  | 895 |  | 2590 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; New Building Canada – Small Communities Fund |  |  |  |  |  |  |  | 1 |  |  |  | 1 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Municipal Transportation Projects and Programs** |  | **959** |  | **837** |  | **1188** |  | **954** |  | **650** |  | **2793** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; City of Beaumont Innovation Park |  |  |  |  |  | 16 |  | 21 |  | 1 |  | 39 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cooking Lake Airport |  |  |  |  |  | 4 |  |  |  |  |  | 4 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; County of Warner Border Road |  |  |  | 8 |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Edmonton and Calgary LRT (Provincial and Federal) |  | 772 |  | 707 |  | 1036 |  | 750 |  | 564 |  | 2350 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fox Lake Access Improvement |  | 6 |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; GreenTRIP |  | 3 |  | 3 |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; McKinley Bridge Replacement |  |  |  | 1 |  | 5 |  |  |  |  |  | 5 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; O'Chiese Road Improvements |  | 5 |  |  |  | 3 |  | 5 |  |  |  | 8 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ray Gibbon Drive Upgrade Project |  | 25 |  | 18 |  | 11 |  | 3 |  | 3 |  | 17 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Red Deer Regional Airport Expansion |  | 4 |  | 8 |  | 3 |  |  |  |  |  | 3 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Smith Bridge Replacement |  |  |  |  |  |  |  | 30 |  | 36 |  | 66 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strategic Transportation Infrastructure Program |  | 33 |  | 35 |  | 29 |  | 50 |  | 25 |  | 105 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Terwillegar Expansion |  | 54 |  | 13 |  | 33 |  | 46 |  | 20 |  | 99 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Traffic Safety Fund |  | 1 |  | 1 |  | 2 |  | 10 |  |  |  | 12 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Yellowhead Trail |  | 51 |  | 44 |  | 45 |  | 38 |  |  |  | 83 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; YYC Rail Connection |  | 6 |  | 1 |  | 1 |  | 1 |  | 1 |  | 4 |  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Municipal Water and Wastewater Grant Programs** |  | **121** |  | **118** |  | **198** |  | **194** |  | **51** |  | **443** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Airdrie Wastewater Treatment Plant |  |  |  | 1 |  | 14 |  | 15 |  | 20 |  | 49 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital Region Wastewater Treatment |  | 10 |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; First Nations Water Tie-In Program |  | 8 |  | 9 |  | 15 |  | 27 |  |  |  | 42 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Water and Wastewater Program |  | 45 |  | 53 |  | 64 |  | 69 |  | 16 |  | 148 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Regional Water/Wastewater Projects - Water for Life |  | 51 |  | 55 |  | 98 |  | 83 |  | 15 |  | 196 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sundre Waste Water Treatment Plant |  | 8 |  | - |  | 8 |  | - |  | - |  | 8 |  |
|  **Total Municipal Infrastructure Support** |  | **2345** |  | **2176** |  | **2609** |  | **2509** |  | **1976** |  | **7094** |  |

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| | |
|:---|:---|
| **Capital Plan \|** Fiscal Plan 2026– 29 | **113** |

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------

**Capital Plan Details, continued** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** | **3-Year** |
| | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** | **Total** |
|  **<u>Family, Social Supports and Housing</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordable and Specialized Housing | 10 | 15 | 11 | 16 |  | 26 |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordable Housing Partnership Program | 157 | 182 | 204 | 293 | 270 | 768 |
| &nbsp;&nbsp;&nbsp;&nbsp; Affordable Housing Strategy | 38 | 38 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Children and Family Support | 10 | 45 | 1 | 3 |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp; Family and Community Housing Development and Renewal | 1 | 1 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Group Home Replacement |  |  |  |  | 2 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp; Indigenous Housing Capital Program | 42 | 42 | 25 | 25 | 25 | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp; Lodge Modernization Program | 50 | 50 | 50 | 50 | 50 | 150 |
| &nbsp;&nbsp;&nbsp;&nbsp; Pine Grove Manor | 16 | 6 | 14 |  |  | 14 |
| &nbsp;&nbsp;&nbsp;&nbsp; Seniors Housing Development and Renewal |  | 4 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Women's Shelters |  |  | 1 | 2 | 2 | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp; Yellowhead Youth Centre (Edmonton) | 12 | 13 | 12 | 12 | 10 | 34 |
|  **Total Family, Social Supports and Housing** | **336** | **396** | **318** | **401** | **359** | **1078** |
|  **<u>Roads and Bridges</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Bridge Bundle | 5 | 21 | 27 | 25 | 25 | 77 |
| &nbsp;&nbsp;&nbsp;&nbsp; Deerfoot Trail Upgrades (Calgary) | 197 | 255 | 168 | 98 |  | 266 |
| &nbsp;&nbsp;&nbsp;&nbsp; Edmonton / Calgary Ring Roads | 20 | 32 | 43 | 15 |  | 58 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 11 Twinning from Red Deer west to Rocky Mountain House | 50 | 22 | 62 | 121 | 96 | 279 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 16A and Range Road 20 Intersection | 11 | 2 | 20 |  |  | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 19 (East and West ends) | 6 | 6 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 1A Upgrade (Stoney First Nation) | 1 | 1 | 8 | 23 | 34 | 65 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 2 Balzac Interchange Replacement | 1 | 2 | 40 | 51 | 55 | 146 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 201 Bow River Bridge on SE Stoney Trail | 8 | 7 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 3 Twinning (From Taber to Burdett) | 91 | 59 | 61 |  |  | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 3 Twinning (Seven Persons to Medicine Hat) |  |  | 72 | 20 | 60 | 152 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 33 Bridge over Athabasca River |  |  | 23 | 23 | 4 | 50 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 40 Grade Widening between Grande Cache and Hinton | 26 | 3 | 47 | 21 | 13 | 81 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 40 Twinning south of Grande Prairie | 4 | 1 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 60 Capital Improvements | 31 | 8 | 40 | 23 | 53 | 116 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 63 Twinning North of Fort McMurray | 35 | 7 | 47 | 49 | 10 | 106 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway 881 Safety and Roadway Improvements | 45 | 4 | 51 | 44 | 43 | 138 |
| &nbsp;&nbsp;&nbsp;&nbsp; Highway Twinning, Widening and Expansion | 163 | 190 | 160 | 328 | 173 | 661 |
| &nbsp;&nbsp;&nbsp;&nbsp; La Crete Bridge | 4 | 1 | 2 | 10 | 93 | 105 |
| &nbsp;&nbsp;&nbsp;&nbsp; Multiple Engineering Projects | 87 | 74 | 81 | 69 | 43 | 193 |
| &nbsp;&nbsp;&nbsp;&nbsp; QEII and 40th Avenue Interim Ramp (near Airdrie) | 9 | 11 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Vinca Bridge Replacement | 9 | 2 | 21 | 68 | 8 | 97 |
|  **Total Roads and Bridges** | **802** | **707** | **974** | **988** | **709** | **2670** |

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|:---|:---|
| **114** | **Capital Plan \|** Fiscal Plan 2026– 29 |

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------

**Capital Plan Details, continued** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** | **3-Year** |
| | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** | **Total** |
|  **<u>Skills for Jobs</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Bow Valley College Expansion |  |  | 5 |  |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp; ICIP Projects |  | 2 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Keyano College – Labs Classrooms Upgrades (Fort McMurray) | 2 | 2 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Lakeland College – Beef Yard Upgrade and Expansion Horse Pen Relocation |  |  | 7 |  |  | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp; MacEwan University – School of Business (Edmonton) | 20 | 20 | 45 | 45 |  | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp; Medicine Hat College – Centre for Community Wellness |  |  | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp; Mount Royal University – Repurposing Existing Facilities (Calgary) | 10 | 10 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; NAIT – Advanced Skills Centre (Edmonton) | 20 | 20 | 52 | 130 | 203 | 384 |
| &nbsp;&nbsp;&nbsp;&nbsp; NorQuest College - Edmonton Campus Expansion | 4 | 4 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Northwestern Polytechnic - Skilled Trades Expansion (Grande Prairie) | 1 | 1 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Olds College - WJ Elliot Expansion and Renovation | 25 | 25 | 25 |  |  | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp; Red Deer Polytechnic – CIM-TAC East Campus Expansion | 5 | 5 | 5 |  |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp; SAIT – Campus Centre Redevelopment (Calgary) | 30 | 30 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Trades and Apprenticeship Promotional Plan (TAPP) - Trades Exploration Centre | 1 |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; University of Alberta – Biological Sciences Centre (Edmonton) | 30 | 30 | 53 | 17 |  | 70 |
| &nbsp;&nbsp;&nbsp;&nbsp; University of Alberta – Upgrading Campus Saint-Jean to Foster Transdisciplinary, Inclusion and Innovation (Edmonton) | 2 | 2 | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp; University of Calgary – Multidisciplinary Hub | 15 | 15 | 40 | 70 | 50 | 160 |
| &nbsp;&nbsp;&nbsp;&nbsp; University of Lethbridge – Rural Medical Teaching School | 5 | 5 | 17 | 17 | - | 35 |
|  **Total Skills for Jobs** | **170** | **171** | **253** | **279** | **253** | **785** |
|  **<u>Capital Maintenance and Renewal</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Agriculture, Environment, Forestry and Parks | 74 | 66 | 71 | 72 | 75 | 219 |
| &nbsp;&nbsp;&nbsp;&nbsp; Government-Owned Facilities | 111 | 106 | 109 | 114 | 118 | 341 |
| &nbsp;&nbsp;&nbsp;&nbsp; Health Facilities | 161 | 164 | 166 | 179 | 186 | 531 |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 27 | 27 | 28 | 30 | 31 | 89 |
| &nbsp;&nbsp;&nbsp;&nbsp; Post-Secondary Facilities | 144 | 144 | 154 | 161 | 168 | 483 |
| &nbsp;&nbsp;&nbsp;&nbsp; Roads and Bridges | 608 | 563 | 632 | 655 | 683 | 1970 |
| &nbsp;&nbsp;&nbsp;&nbsp; School Facilities | 127 | 128 | 135 | 140 | 146 | 421 |
| &nbsp;&nbsp;&nbsp;&nbsp; Seniors Facilities and Housing | 42 | 49 | 52 | 54 | 56 | 162 |
|  **Total Capital Maintenance and Renewal** | **1293** | **1247** | **1347** | **1404** | **1463** | **4215** |

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| | |
|:---|:---|
| **Capital Plan \|** Fiscal Plan 2026– 29 | **115** |

---

------

**Capital Plan Details, continued** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** | **3-Year** |
| | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** | **Total** |
|  **<u>Streamlining Service Delivery</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Broadband Strategy | 106 | 103 | 183 |  |  | 183 |
| &nbsp;&nbsp;&nbsp;&nbsp; Digital Accelerator Program | 53 | 35 | 48 | 8 | 4 | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp; Family Support for Children Disabilities Payment System | 1 | 1 | 1 | 1 |  | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp; Government Accommodation | 55 | 62 | 55 | 65 | 53 | 173 |
| &nbsp;&nbsp;&nbsp;&nbsp; Government Facilities | 21 | 6 | 19 | 17 | 25 | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp; Government Vehicle Fleet | 13 | 13 | 13 | 13 | 13 | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp; Health IT Systems Development | 28 | 41 | 28 | 28 | 28 | 84 |
| &nbsp;&nbsp;&nbsp;&nbsp; iGaming | 10 | 5 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Information Technology and Other Capital | 73 | 114 | 107 | 73 | 67 | 246 |
| &nbsp;&nbsp;&nbsp;&nbsp; Justice Information and Technology System Projects | 14 | 18 | 17 | 8 | 7 | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp; Land Purchases and Transfers | 19 | 9 | 19 | 18 | 8 | 45 |
| &nbsp;&nbsp;&nbsp;&nbsp; Mainframe Modernization | 6 | 6 | 9 | 7 | 3 | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction Digital Infrastructure | 20 | 8 | 20 | 6 |  | 27 |
| &nbsp;&nbsp;&nbsp;&nbsp; Modernization of Registry Systems | 45 | 38 | 50 | 38 | 10 | 97 |
| &nbsp;&nbsp;&nbsp;&nbsp; One Information Management and Technology (IMT) Enterprise Priorities | 49 | 49 | 35 | 35 | 35 | 104 |
| &nbsp;&nbsp;&nbsp;&nbsp; Systems Modernization |  |  | 17 | 29 | 26 | 71 |
| &nbsp;&nbsp;&nbsp;&nbsp; Water Vessel Fleet Replacement Program | 2 | 2 | 1 | - | - | 1 |
|  **Total Streamlining Service Delivery** | **513** | **510** | **621** | **345** | **278** | **1245** |
|  **<u>Public Safety and Emergency Infrastructure</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Justice, Enforcement and Correctional Facilities** | **74** | **60** | **80** | **129** | **135** | **344** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Border Security Initiative | 15 | 5 | 9 | 11 |  | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CCTV Upgrades - Calgary Correctional Centre and Remand Centre | 15 | 9 | 7 |  |  | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court of Appeal (Calgary) | 1 | 1 | 2 | 19 | 45 | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Police Service Buildings | 8 | 8 | 4 | 1 |  | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Justice and Correctional Facilities Planning and Upgrades | 28 | 27 | 24 | 4 |  | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Medical Examiner - Equipment Purchases | 3 | 4 | 4 |  |  | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Medical Examiner (Calgary) | 2 | 2 | 10 | 29 | 28 | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Office of the Chief Medical Examiner (Edmonton) |  |  | 5 | 59 | 61 | 124 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Police Review Commission Office Space |  | 2 | 8 | 1 |  | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provincial Forensic DNA Laboratory |  |  | 5 |  |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Red Deer Justice Centre | 2 | 2 | 2 | 5 |  | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp; **Public Safety and Emergency Infrastructure** | **8** | **10** | **7** | **5** | **6** | **19** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta First Responders Radio Communications System | 2 | 3 | 2 | 2 | 2 | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Critical Environmental Monitoring and Science Investment | 5 | 5 | 5 | 3 | 4 | 12 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disaster Recovery Program Redesign |  | 2 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Flood Mitigation Projects** | **80** | **96** | **53** | **25** | **25** | **103** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ghost Reservoir | 6 | 6 | 6 |  |  | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Renewed Flood and Drought Mitigation | 25 | 25 | 25 | 25 | 25 | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Springbank - Off-Stream Reservoir (SR1) | 42 | 60 | 20 |  |  | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Flood Mitigation Projects | 6 | 5 | 3 |  |  | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp; **Wildfire Management** | **20** | **20** | **21** | **9** | **9** | **38** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Wildfire Enhancement | 11 | 11 | 11 |  |  | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Wildfire Facility Upgrade Program | 6 | 7 | 6 | 6 | 6 | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Wildfire Management Readiness | 2 | 2 | 4 | 2 | 2 | 8 |
|  **Total Public Safety and Emergency Infrastructure** | **181** | **185** | **161** | **168** | **174** | **504** |

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|:---|:---|
| **116** | **Capital Plan \|** Fiscal Plan 2026– 29 |

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------

**Capital Plan Details, continued** 

(millions of dollars)

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** | **3-Year** |
| | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** | **Total** |
|  **<u>Agriculture, Natural Resources and Business Development</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Agriculture and Irrigation Development** | **89** | **95** | **88** | **38** | **30** | **156** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agricultural Societies Infrastructure Revitalization | 3 | 3 | 3 | 3 | 3 | 8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Sector Strategy - Irrigation Projects | 55 | 55 | 61 | 13 | 6 | 80 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cooperative Seed Processors Program |  |  | 3 | 3 | 3 | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Irrigation Projects | 13 | 19 | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Irrigation Rehabilitation Program | 19 | 19 | 19 | 19 | 19 | 57 |
| &nbsp;&nbsp;&nbsp;&nbsp; **Business and Industry Development** | **235** | **247** | **20** | **32** | **75** | **128** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aboriginal Business Investment Fund | 10 | 10 | 8 | 8 | 8 | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aerospace Sector Development |  | 21 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Petrochemical Incentive Program | 181 | 177 | 7 | 18 | 62 | 87 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carbon Capture and Storage Initiative | 36 | 28 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Business and Industry Development Projects | 1 | 4 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rural Utilities Grant Program | 6 | 6 | 5 | 5 | 5 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp; **Fish and Wildlife** | **22** | **6** | **21** | **29** | **1** | **51** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aquatic Invasive Species - Cold Lake Permanent Inspection Station |  |  |  | 5 |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fish and Wildlife Management | 2 | 2 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ICIP Projects |  | 1 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Raven Creek Brood Trout Station | 20 | 3 | 21 | 24 | 1 | 46 |
| &nbsp;&nbsp;&nbsp;&nbsp; **Natural Resources Management** | **72** | **91** | **108** | **72** | **70** | **250** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Water Storage Assessment Program | 1 |  | 3 | 2 |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land Purchase and Management | 10 | 30 | 30 | 10 | 10 | 50 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Agriculture and Natural Resources Facilities and Equipment | 1 | 1 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Feasibility Study | 2 | 3 | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water Management Infrastructure | 59 | 52 | 65 | 49 | 40 | 154 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Watercourse Crossing Program | - | 5 | 8 | 11 | 20 | 39 |
|  **Total Agriculture, Natural Resources and Business Development** | **418** | **439** | **237** | **170** | **178** | **585** |

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| | |
|:---|:---|
| **Capital Plan \|** Fiscal Plan 2026– 29 | **117** |

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**Capital Plan Details, continued** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** | **3-Year** |
| | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** | **Total** |
|  **<u>Arts, Sports and Recreation</u>** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Provincial Parks and Crown Land Development** | **16** | **11** | **26** | **39** | **18** | **83** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Big Island Provincial Park |  |  | 5 | 1 |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Crown Land Trails | 8 | 6 | 7 | 11 | 4 | 21 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kananaskis Area Trail Upgrades | 2 |  | 1 | 4 |  | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; New Campgrounds Development | 2 | 1 | 13 | 14 | 12 | 40 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Parks and Land Development | 2 | 4 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks Lower Athabasca Regional Plan Implementation | 1 |  |  | 4 | 1 | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Parks South Saskatchewan Regional Plan Implementation | 1 |  |  | 6 | 1 | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Arts, Sports and Recreation Projects** | **82** | **94** | **49** | **63** | **74** | **186** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Active Communities Initiative | 10 | 10 | 9 | 9 |  | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts Commons (Werklund Centre) and Olympic Plaza Transformation | 3 | 3 | 4 | 19 | 36 | 59 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canmore Nordic Centre Infrastructure Upgrades | 4 | 10 | 1 |  |  | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Facility Enhancement Program | 50 | 50 | 25 | 25 | 25 | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contemporary Calgary - Centennial Planetarium Transformation |  |  |  | 4 | 12 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Glenbow Revitalization (Calgary) |  | 2 | 2 |  |  | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ICIP Projects |  | 2 | 2 | 1 | 1 | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Sports and Recreation Projects | 2 | 3 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Strathmore Event Centre | 5 | 5 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Telus Spark – World Class Gallery Development (Calgary) | 2 | 2 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Winspear Centre's Phase 3 (Edmonton) | 5 | 7 | 6 | 5 | - | 11 |
|  **Total Arts, Sports and Recreation** | **98** | **105** | **75** | **102** | **92** | **268** |
|  **Schools, Universities, Colleges, Health Entities (SUCH Sector)** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 187 | 579 | 187 | 187 | 187 | 561 |
| &nbsp;&nbsp;&nbsp;&nbsp; Education | 101 | 106 | 114 | 111 | 102 | 327 |
| &nbsp;&nbsp;&nbsp;&nbsp; Health Entities | 255 | 255 | 255 | 259 | 259 | 774 |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 11 | 13 | 9 | 9 | 9 | 26 |
|  **Total Schools, Universities, Colleges, Health Entities (SUCH Sector)** | **554** | **953** | **564** | **566** | **557** | **1688** |
|  **Total Capital Plan – Fully Consolidated Basis** | **8639** | **8687** | **9969** | **9998** | **8349** | **28316** |

---

---

| | |
|:---|:---|
| **118** | **Capital Plan** \| Fiscal Plan 2026– 29 |

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**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Tax Plan
**119**

------

**Table of Contents**

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| | |
|:---|:---|
|  **Tax Plan** | **121** |
|  Introduction | 121 |
|  *Budget 2026* Measures | 122 |
|  Other Measures | 124 |
|  Tax Competitiveness | 125 |
|  **Annex** | **126** |
|  Tax Revenue, 2026-27 | 127 |
|  Tax Revenue Sources, 2026-27 | 128 |
|  Tax Expenditure Estimates, 2026 | 129 |
|  Non-Refundable Tax Credits | 130 |
|  Personal Income Tax Brackets | 130 |
|  Alberta Child and Family Benefit Program Parameters | 130 |
|  Interprovincial Tax Comparison, 2026 | 131 |
|  Major Provincial Tax Rates, 2026 | 132 |

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| | |
|:---|:---|
| **120** | **Tax Plan** \| Fiscal Plan 2026 – 29 |

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| | |
|:---|:---|
| Tax Plan<br>Introduction<br>|  |
| Alberta's competitive tax environment allows Albertans and Alberta businesses to keep more of their hard-earned dollars, attracts investment and skilled labour and encourages job creation. With low personal and corporate income taxes and no sales tax, taxpayers in Alberta generally pay lower taxes than taxpayers in other provinces. In 2026-27, Albertans and Alberta businesses would pay at least $16.9 billion less in taxes than they would if Alberta had the same tax system as any other province. | <br>Alberta has a tax advantage of at least $16.9 billion compared to other provinces. |

---

**Alberta's Tax Advantage, 2026-27** 

($ billions)

![LOGO](g96450dsp0466.jpg)

***Source:*** Alberta Treasury Board and Finance

\* This graph shows the total additional provincial tax that individuals and businesses would pay if Alberta had the same tax system as other provinces. This information reflects tax rates for other provinces known as of February 2, 2026. This comparison includes personal and corporate income tax, sales tax, fuel tax, tobacco tax, health premium, payroll tax, liquor tax and markups, land transfer tax and other minor taxes. 

The competitiveness of our tax system remains a core focus of government. However, Alberta is facing a challenging fiscal situation. Lower oil prices are expected to reduce non-renewable resource revenue over the short and medium term and other revenue is not sufficient to cover this shortfall.

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| | |
|:---|:---|
| **Tax Plan \|**Fiscal Plan 2026 – 29 | **121** |

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| | |
|:---|:---|
|  | Government recently introduced a levy on large scale data centres to ensure that these investments contribute to the province's finances. *Budget 2026* introduces several other tax measures in part to help address the fiscal situation, while ensuring that our tax system remains competitive with other jurisdictions, including: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • The introduction of a tax on vehicle rentals.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • An increase to the tourism levy rate.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • The consolidation of the caregiver and infirm dependant credits into a new Alberta Caregiver Credit.<br>|
|  | &nbsp;&nbsp;&nbsp;&nbsp; • The fulfilment of the *Budget 2025* commitment to have one-third of education operating costs funded by the education property tax.<br>|
|  | Budget 2026 Measures |
|  | **Vehicle Rental Tax** |
|  | *Budget 2026* introduces a tax on vehicle rentals in Alberta. The new tax will be a stable source of revenue and generate revenue from visitors to Alberta. The tax will apply to passenger vehicles – vehicles designed primarily for the transportation of people that seat eight or fewer passengers. Vehicles under long term leases, as well as non-passenger vehicles such as cargo vans, moving trucks and similar types of vehicles, will be excluded from the tax. |
|  | The tax will be set at six per cent of the price of the vehicle rental, excluding the federal Goods and Services Tax. Itemized charges for insurance and fuel will also be excluded from the tax, as other provincial taxes already apply to those charges. |
|  | The tax is expected to come into effect on January 1, 2027, with additional details to be provided when legislation is introduced in fall 2026. In 2027-28, the first full year of implementation, the tax is expected to result in $36 million in additional revenue. |
|  | **Tourism Levy** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>The vehicle rental tax and the<br> tourism levy rate increase will help<br> to generate revenue from visitors<br> to the province. | The tourism levy applies to the price of short-term accommodation (e.g. hotels, motels and inns) in Alberta. The levy provides a stable and predictable source of revenue that helps fund government programs and services, including support for developing the province's tourism sector. Unlike personal and corporate income taxes, which only apply to Alberta residents and businesses, the levy generates revenue from visitors to Alberta as well as from residents. |
|  | *Budget 2026* increases the tourism levy rate from four per cent to six per cent effective April 1, 2026. In 2026-27, the increase to the tourism levy rate is expected to result in $66 million in additional revenue. |

---

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| | |
|:---|:---|
| **122** | **Tax Plan** \| Fiscal Plan 2026 – 29 |

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**Provincial Tax Rates on Temporary Accommodation** 

(%)

![LOGO](g96450dsp468.jpg)

\* Tax rates on temporary accommodation known as February 2, 2026.

\* Different rates based on region or municipality are not included in rates shown.

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| | |
|:---|:---|
| **New Alberta Caregiver Credit** |  |
| Caregivers in Alberta are currently able to claim one of either the caregiver credit or the infirm dependent credit. Effective for the 2027 and subsequent tax years, these non-refundable tax credits will be replaced with a new non-refundable Alberta Caregiver Credit. The consolidation of these two credits will better target provincial supports to family members who provide care to infirm individuals and align the eligibility of the provincial credit with that of the Canada Caregiver Credit. |  |
| The Alberta Caregiver Credit will be available to Albertans who care for an eligible adult relative who is dependent on the caregiver because of a mental or physical infirmity. Unlike the current credits, the Alberta Caregiver Credit will be available to individuals caring for an infirm spouse. Individuals will not be able to claim the new credit in respect of non-infirm senior parents or grandparents who reside with them. |  |
| The Alberta Caregiver Credit will be based on the structure of the current caregiver credit, which has a maximum amount of $13,180 in 2026, representing tax savings of $1,054. A partial credit is available when the dependant's income is between $20,956 and $34,136. These amounts will be adjusted by the Alberta escalator for the 2027 and subsequent taxation years. |  |
| This change is expected to reduce tax expenditures by about $12 million in the first full year of implementation. |  |
| **Education Property Tax** |  |
| Alberta's education property tax remains an important component of provincial education funding, providing stable support for public education. Revenue from the tax helps fund the day-to-day operation of schools – including teacher salaries, learning materials and other classroom-related costs. The tax is collected by municipalities on behalf of the province alongside municipal property taxes and is calculated based on assessed property values. | <br>The education property tax will cover 33.4 per cent of education operating costs in 2026-27. |

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| | |
|:---|:---|
| **Tax Plan \|**Fiscal Plan 2026 – 29 | **123** |

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| |
|:---|
| In *Budget 2025*, government committed to increasing the education property tax over two years to cover one-third of education operating expense. To fulfil this commitment, education property tax rates will rise in 2026-27 from $2.72 to $2.84 per $1,000 of equalized assessment for residential and farmland properties, and from $4.00 to $4.17 per $1,000 of equalized assessment for non-residential properties. These rate changes, combined with assessment growth and continued development, are projected to increase the education property tax requisition from $3.1 billion in 2025-26 to $3.6 billion in 2026-27. |
| In 2026-27, the education property tax will fund 33.4 per cent of education operating costs, increasing funding from the historically low levels of less than 30 per cent in 2023-24 and 2024-25. |
| <br>**Education Operating Cost Funding Source Breakdown, 2002-03 to 2026-27** |
| ![LOGO](g96450dsp469.jpg) |
| ***Sources:*** Alberta Municipal Affairs and Alberta Treasury Board and Finance |
| **Other Measures** |
| As part of Alberta's data centre strategy, amendments to the *Alberta Corporate Tax Act* in fall 2025 implemented the new data centre levy framework. This framework is intended to ensure that Alberta receives revenue from large-scale data centres by imposing a levy on the value of their computing equipment. The levy is also fully deductible against a data centre's corporate income taxes, minimizing impacts on competitiveness. Rates for the levy are as high as two per cent, with lower rates available to data centres that minimize the impact on Alberta's power grid by providing their own power solutions. |
| Government intends to introduce amendments in the upcoming legislative session to clarify that a data centre's levy rate will be calculated based on actual power consumption and that power not drawn from the broader grid will be eligible for a zero per cent rate. |

---

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| | |
|:---|:---|
| **124** | **Tax Plan** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| <br> Tax Competitiveness |
| **Personal Taxes** |
| Albertans generally pay lower taxes than residents in other provinces. This advantage stems from Alberta's low personal income taxes and the absence of a provincial sales tax, payroll tax, or health premium. For example, a family with two children earning $90,000 would pay over $1,400 more provincial tax in British Columbia and nearly $4,600 more in Ontario than they would in Alberta. A similar family earning $125,000 would pay over $2,300 more in British Columbia and nearly $6,000 more in Ontario. |
|  <br>**Alberta's Personal Tax Advantage, 2026**<br> ($ thousands)<br>![LOGO](g96450dsp470.jpg) <br>***Source:*** Alberta Treasury Board and Finance<br> \* Assumes a single income family with two children, with RRSP/RPP contributions of $9,000, $12,500 and $25,000 for the families with incomes of $90,000, $125,000 and $250,000, respectively. Includes personal income tax, sales tax, health premium, payroll tax and fuel tax. |
| **Corporate taxes** |
| Alberta continues to maintain a competitive corporate income tax environment, which is critical to attracting and retaining investment. At eight per cent, Alberta's general corporate income tax rate is 30 per cent lower than the next lowest province and Alberta's combined federal-provincial general corporate tax rate is lower than the combined federal-state rate of 43 U.S. jurisdictions.<br>|

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| | |
|:---|:---|
| **Tax Plan \|**Fiscal Plan 2026 – 29 | **125** |

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## Annex

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| | |
|:---|:---|
| **126** | **Tax Plan** \| Fiscal Plan 2026 – 29 |

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------

**Tax Revenue, 2026-27** 

(millions of dollars)

![LOGO](g96450dsp471.jpg)

Total Tax Revenue: $30,470 million

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| | |
|:---|:---|
| **Tax Plan** \| Fiscal Plan 2026 – 29 | **127** |

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| | | |
|:---|:---|:---|
| **Tax Revenue Sources, 2026-27** |  |  |
| (millions of dollars) |  |  |
| &nbsp;&nbsp; **Tax** | **Total Revenue** | **Rate** |
| &nbsp;&nbsp;&nbsp;&nbsp;**1. Personal Income Tax** | **15933** | multiple rates |
| &nbsp;&nbsp;&nbsp;&nbsp;**2. Corporate Income Tax** | **7300** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General | 6956 | 8.0% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Small business | 344 | 2.0% |
| &nbsp;&nbsp;&nbsp;&nbsp;**3. Education Property Tax** | **3592** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Residential/farmland property | 2435 | $2.84 / $1,000 of assessment |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-residential property | 1157 | $4.17 / $1,000 of assessment |
| &nbsp;&nbsp;&nbsp;&nbsp;**4. Fuel Tax** | **1450** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gasoline<sup>a</sup> | 859 | 13 ¢/litre |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diesel<sup>a</sup> | 544 | 13 ¢/litre |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Locomotive | 25 | 6.5 ¢/litre |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aviation | 11 | 1.5 ¢/litre |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Electric vehicles | 8 | $200 per EV |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Propane | 3 | 9.4 ¢/litre |
| &nbsp;&nbsp;&nbsp;&nbsp;**5. Insurance Tax** | **1070** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Life, accident, sickness | 262 | 3.0% of premium |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other | 808 | 4.0% of premium |
| &nbsp;&nbsp;&nbsp;&nbsp;**6. Tobacco Tax** | **334** | $60/carton |
| &nbsp;&nbsp;&nbsp;&nbsp;**7. Cannabis Tax** | **229** | multiple rates |
| &nbsp;&nbsp;&nbsp;&nbsp;**8. Tourism Levy** | **200** | 6.0% |
| &nbsp;&nbsp;&nbsp;&nbsp;**9. Land Titles Registration Levy** | **192** | $5 per $5,000 of value |
| &nbsp;&nbsp;&nbsp;&nbsp;**10. Freehold Mineral Rights Tax** | **112** | multiple rates |
| &nbsp;&nbsp;&nbsp;&nbsp;**11. Vaping Tax** | **51** | multiple rates |
| &nbsp;&nbsp;&nbsp;&nbsp;**12. Vehicle Rental Tax<sup>b</sup>** | **7** | 6.0% |

---

\* Numbers may not add to total due to rounding. 

<sup>a</sup> Fuel tax rates on gasoline and diesel are determined quarterly based on average oil prices. Fuel tax rates are estimated to be 13 cents per litre for 2026-27 based on the oil price forecast.

<sup>b</sup> Tax is expected to come into effect on January 1, 2027.

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| | |
|:---|:---|
| **128** | **Tax Plan** \| Fiscal Plan 2026 – 29 |

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| | |
|:---|:---|
|  <br> **Tax Expenditure Estimates, 2026** |  |
| (millions of dollars) |  |
| &nbsp;&nbsp; **Personal Income Tax** |  |
| &nbsp;&nbsp; Federal Measures Paralleled by Alberta |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Workers' compensation payments exemption | 45.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Social assistance payments exemption | 10.3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Union and professional dues deduction | 56.1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Child care expense deduction | 42.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Flow-through share deduction | 12.1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital gains inclusion rate (50%) | 624.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lifetime capital gains exemption | 171.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Security options deduction | 79.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Northern residents deduction | 39.7 |
| &nbsp;&nbsp; Provincial Measures |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic personal amount | 5071.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Spousal amount | 278.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Eligible dependant amount | 106.9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age amount | 135.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension income amount | 56.9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Caregiver amount | 27.3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability amount | 94.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability amount transferred from a dependant | 83.3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest paid on student loans | 3.6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amounts transferred from a spouse or common-law partner | 27.7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Medical expenses | 95.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Donations and gifts | 484.3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Political contributions | 6.4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Supplemental amount | 5.8 |
| &nbsp;&nbsp; **Corporate Income Tax** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Small business rate | 1032.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Donations and gifts | 27.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agri-processing Investment Tax Credit (APITC) | 43.1 |
| &nbsp;&nbsp; **Fuel Tax** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax Exempt Fuel User program (marked fuel for off-road use) | 173.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Farm Fuel Benefit (marked fuel) | 59.2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reduced rate for locomotive fuel | 24.8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption for aviation fuel used on international flights | 5.6 |
| &nbsp;&nbsp; **Education Property Tax** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Community Revitalization Levy | 24.7 |
| &nbsp;&nbsp; **Transfers Through the Tax Systema** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Innovation Employment Grant (IEG) | 125.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Child and Family Benefit (ACFB) | 405.0 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Film and Television Tax Credit (FTTC) | 60.0 |

---

\* Due to interactions between tax expenditures, they cannot generally be added together to determine the fiscal impacts of concurrently eliminating multiple tax expenditures.

\* Personal income tax and education property tax expenditures are reported on a calendar year basis. The remaining expenditures are estimated on a fiscal year (2026-27) basis.

<sup>a</sup> Transfers through the tax system are reported in ministries' operating expense. The amount for the ACFB is reported by Children and Family Services, the amount for the IEG is reported by Technology and Innovation, and the amount for the FTTC is reported by Jobs, Economy, Trade and Immigration. 

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| | |
|:---|:---|
| **Tax Plan \|** Fiscal Plan 2026 – 29 | **129** |

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| | | | | |
|:---|:---|:---|:---|:---|
| <br> **Non-Refundable Tax Credits** |  |  |  |  |
| (dollars) |  |  |  |  |
|  | **2025** | **2025** | **2026** | **2026** |
|  | **Maximum Amount** | **Reduction in Alberta Tax** | **Maximum Amount** | **Reduction in Alberta Tax** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic personal amount | 22323 | 1786 | 22769 | 1822 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Spousal amount | 22323 | 1786 | 22769 | 1822 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Eligible dependant amount | 22323 | 1786 | 22769 | 1822 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Age amount | 6221 | 498 | 6345 | 508 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infirm dependant amount | 12922 | 1034 | 13180 | 1054 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CPP contributions | 3183 | 255 | 3519 | 282 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; EI premiums | 1077 | 86 | 1123 | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension income amount | 1719 | 138 | 1753 | 140 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability amount | 17219 | 1378 | 17563 | 1405 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disability supplement | 12922 | 1034 | 13180 | 1054 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Adoption expenses | 19354 | 1548 | 19741 | 1579 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Medical expenses | Variable | Variable | Variable | Variable |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Medical expenses (other dependants) | Variable | Variable | Variable | Variable |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Caregiver amount | 12922 | 1034 | 13180 | 1054 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest on student loans | Variable | Variable | Variable | Variable |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Donations and gifts |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; first $200 | 200 | 120 | 200 | 120 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; over $200 | 75% of income | Variable | 75% of income | Variable |

---

\* In general, credit amounts are multiplied by 8% to arrive at the reduction in Alberta tax. In the case of donations and gifts, the credit rate for the first $200 of donations is 60% and the credit rate for total donations over $200 is 21%. 

\* Credit amounts have increased by 2% from 2025 due to the Alberta escalator. 

**Personal Income Tax Brackets** 

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| | | |
|:---|:---|:---|
| **Tax Rate** | **2025** | **2026** |
| &nbsp;&nbsp; 8% | Up to $60,000 | Up to $61,200 |
| &nbsp;&nbsp; 10% | $60,000.01 to $151,234 | $61,200.01 to $154,259 |
| &nbsp;&nbsp; 12% | $151,234.01 to $181,481 | $154,259.01 to $185,111 |
| &nbsp;&nbsp; 13% | $181,481.01 to $241,974 | $185,111.01 to $246,813 |
| &nbsp;&nbsp; 14% | $241,974.01 to $362,961 | $246,813.01 to $370,220 |
| &nbsp;&nbsp; 15% | $362,961.01 and up | $370,220.01 and up |

---

\* Bracket thresholds have increased by 2% from 2025 due to the Alberta escalator. 

**Alberta Child and Family Benefit Program Parameters** 

(dollars)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **July 2025 - June 2026** | **July 2025 - June 2026** | **July 2026 - June 2027** | **July 2026 - June 2027** |
| **Program Parameters** | **Base Component** | **Working Component** | **Base Component** | **Working Component** |
| &nbsp;&nbsp; **Benefit amounts** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 child | 1499 | 767 | 1529 | 782 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2 children | 2248 | 1465 | 2293 | 1494 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 children | 2997 | 1883 | 3057 | 1920 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4 or more children | 3746 | 2021 | 3821 | 2061 |
| &nbsp;&nbsp; **Income phase-out threshold** | 27565 | 46191 | 28116 | 47115 |

---

\* Working component benefits are phased in on family working income. Base component and working component benefits are both phased out on family net income.

\* Benefit amounts and phase-out thresholds have increased by 2% from 2025 due to the Alberta escalator. 

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| **130** | **Tax Plan** \| Fiscal Plan 2026 – 29 |

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| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** | <br> **Interprovincial Tax Comparison, 2026** |
| (dollars) | (dollars) | (dollars) | (dollars) | (dollars) | (dollars) | (dollars) | (dollars) | (dollars) | (dollars) | (dollars) |
|  | **AB** | **BC** | **SK** | **MB** | **ON** | **QC** | **NB** | **NS** | **PE** | **NL** |
| &nbsp;&nbsp;&nbsp; **Employment Income of $45,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $45,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $45,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $45,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $45,000 – One Income Couple with Two Children** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Provincial income tax | **(1729)** | (1408) | (1686) | 955 | (3173) | (7138) | 631 | 2346 | 1498 | 850 |
| &nbsp;&nbsp;&nbsp; Provincial sales tax | **-** | 1012 | 1060 | 1665 | 902 | 1132 | 2016 | 2346 | 2445 | 2046 |
| &nbsp;&nbsp;&nbsp; Health premium | **-** |  |  |  | 450 |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Payroll tax | **-** | 550 |  | 377 | 553 | 1313 |  |  |  | 318 |
| &nbsp;&nbsp;&nbsp; Fuel tax | **260** | 290 | 300 | 250 | 180 | 384 | 217 | 310 | 169 | 255 |
| &nbsp;&nbsp;&nbsp; **Total** | **(1469)** | 444 | (326) | 3247 | (1088) | (4309) | 2864 | 5002 | 4112 | 3469 |
| &nbsp;&nbsp;&nbsp; **Alberta Tax Advantage** |  | 1913 | 1143 | 4716 | 381 | (2840) | 4333 | 6471 | 5581 | 4938 |
| &nbsp;&nbsp;&nbsp; **Employment Income of $90,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $90,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $90,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $90,000 – One Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $90,000 – One Income Couple with Two Children** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Provincial income tax | **2749** | 1762 | 1580 | 5473 | 3178 | 419 | 5942 | 7704 | 6668 | 6720 |
| &nbsp;&nbsp;&nbsp; Provincial sales tax | **-** | 1267 | 1327 | 2078 | 2367 | 3445 | 3233 | 2928 | 3290 | 3288 |
| &nbsp;&nbsp;&nbsp; Health premium | **-** |  |  |  | 750 |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Payroll tax | **-** | 1100 |  | 754 | 1107 | 2625 |  |  |  | 636 |
| &nbsp;&nbsp;&nbsp; Fuel tax | **260** | 290 | 300 | 250 | 180 | 384 | 217 | 310 | 169 | 255 |
| &nbsp;&nbsp;&nbsp; **Total** | **3009** | 4419 | 3207 | 8555 | 7582 | 6873 | 9392 | 10942 | 10127 | 10899 |
| &nbsp;&nbsp;&nbsp; **Alberta Tax Advantage** |  | 1410 | 198 | 5546 | 4573 | 3864 | 6383 | 7933 | 7118 | 7890 |
| &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $125,000 – Two Income Couple with Two Children** |
| &nbsp;&nbsp;&nbsp; Provincial income tax | **4752** | 3381 | 4353 | 7647 | 4385 | 4949 | 7717 | 9989 | 8629 | 8240 |
| &nbsp;&nbsp;&nbsp; Provincial sales tax | **-** | 1591 | 1651 | 2622 | 3019 | 4291 | 4126 | 3738 | 4200 | 4214 |
| &nbsp;&nbsp;&nbsp; Health premium | **-** |  |  |  | 1050 |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Payroll tax | **-** | 1527 |  | 1047 | 1537 | 3646 |  |  |  | 884 |
| &nbsp;&nbsp;&nbsp; Fuel tax | **455** | 508 | 525 | 438 | 315 | 672 | 380 | 543 | 296 | 446 |
| &nbsp;&nbsp;&nbsp; **Total** | **5207** | 7007 | 6529 | 11754 | 10306 | 13558 | 12223 | 14270 | 13125 | 13784 |
| &nbsp;&nbsp;&nbsp; **Alberta Tax Advantage** |  | 1800 | 1322 | 6547 | 5099 | 8351 | 7016 | 9063 | 7918 | 8577 |
| &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** | &nbsp;&nbsp;&nbsp; **Employment Income of $250,000 – Two Income Couple with Two Children** |
| &nbsp;&nbsp;&nbsp; Provincial income tax | **15441** | 13825 | 18411 | 23272 | 16133 | 24875 | 23300 | 28340 | 26491 | 24744 |
| &nbsp;&nbsp;&nbsp; Provincial sales tax | **-** | 2664 | 2754 | 4387 | 5165 | 7332 | 6978 | 6286 | 7048 | 7108 |
| &nbsp;&nbsp;&nbsp; Health premium | **-** |  |  |  | 1500 |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Payroll tax | **-** | 3054 |  | 2093 | 3074 | 7292 |  |  |  | 1767 |
| &nbsp;&nbsp;&nbsp; Fuel tax | **455** | 508 | 525 | 438 | 315 | 672 | 380 | 543 | 296 | 446 |
| &nbsp;&nbsp;&nbsp; **Total** | **15896** | 20051 | 21690 | 30190 | 26187 | 40171 | 30658 | 35169 | 33835 | 34065 |
| &nbsp;&nbsp;&nbsp; **Alberta Tax Advantage** |  | 4155 | 5794 | 14294 | 10291 | 24275 | 14762 | 19273 | 17939 | 18169 |

---

Calculations are based on other provinces' tax parameters known as of February 2, 2026.

\* Health premiums are assumed to be fully borne by individuals. In provinces that impose payroll taxes, 75% is assumed to be borne by employees and 25% by employers. 

\* Fuel tax is based on estimated consumption of 2,000 litres of gasoline per year for one-income families and 3,500 litres of gasoline for two-income families.

\* Fuel tax rates are prorated based on known relief measures.

\* RRSP/RPP contributions of $0, $9,000, $12,500 and $25,000 are included in the calculation of personal income tax for the families with incomes of $45,000, $90,000, $125,000 and $250,000, respectively. 

\* For two-income families, income and RRSP/RPP contributions are split 60/40 between the couple.

\* The children are assumed to be 6 and 12 years old.

---

| | |
|:---|:---|
| **Tax Plan \|** Fiscal Plan 2026 – 29 | **131** |

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** | <br> **Major Provincial Tax Rates, 2026** |
| | | **AB** | **BC** | **SK** | **MB** | **ON** | **QC** | **NB** | **NS** | **PE** | **NL** |
| &nbsp;&nbsp; **Personal Income Tax** | &nbsp;&nbsp; **Personal Income Tax** |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statutory rate range |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; lowest rate | (%) | 8.00 | 5.06 | 10.50 | 10.80 | 5.05 | 14.00<sup>a</sup> | 9.40 | 8.79 | 9.50 | 8.70 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; highest rate | (%) | 15.00 | 20.50 | 14.50 | 17.40 | 13.16 | 25.75<sup>a</sup> | 19.50 | 21.00 | 19.00 | 21.80 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Surtax | (%) |  |  |  |  | 20/36<sup>b</sup> |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Combined federal-provincial |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; top marginal rate<sup>c</sup> | (%) | 48.00 | 53.50 | 47.50 | 50.40 | 53.53 | 53.31 | 52.50 | 54.00 | 52.00 | 54.80 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Personal amount | ($) | 22769 | 13216 | 20381 | 15780 | 12989 | 18952 | 13664 | 11932 | 15000 | 11188 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Spousal amount | (max.$) | 22769 | 11317 | 20381 | 9134 | 11029 | 18952<sup>d</sup> | 10709 | 11932 | 12740 | 9142 |
| &nbsp;&nbsp; **Corporate Income Tax** | &nbsp;&nbsp; **Corporate Income Tax** |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General rate | (%) | 8 | 12 | 12 | 12 | 11.5 | 11.5 | 14 | 14 | 15 | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; M&P rate | (%) | 8 | 12 | 10 | 12 | 10 | 11.5 | 14 | 14 | 15 | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Small business |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; rate | (%) | 2 | 2 | 1 | 0 | 3.2 | 3.2 | 2.5 | 1.5 | 1 | 2.5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; threshold | ($000) | 500 | 500 | 600 | 500 | 500 | 500 | 500 | 700 | 600 | 500 |
| &nbsp;&nbsp; **Capital Tax** |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial institutions | (max.%) |  |  | 4 | 6 |  |  | 5 | 4 | 5 | 6 |
| &nbsp;&nbsp; **Sales Tax** | (%) |  | 7 | 6 | 7 | 8 | 9.975 | 10 | 9 | 10 | 10 |
| &nbsp;&nbsp; **Taxes on Gasoline** | (¢/litre) | 13.00<sup>e</sup> | 14.50<sup>f</sup> | 15.00 | 12.50 | 9.00g | 19.20<sup>f,g</sup> | 10.87<sup>g</sup> | 15.50<sup>g</sup> | 8.47<sup>g</sup> | 7.50<sup>g,h</sup> |
| &nbsp;&nbsp; **Tobacco Tax** | ($/carton) | 60.00 | 65.00g | 58.00<sup>g</sup> | 60.00<sup>g</sup> | 36.95<sup>g</sup> | 41.80 | 51.04<sup>g</sup> | 59.04<sup>g</sup> | 60.00<sup>g</sup> | 65.00<sup>g</sup> |
| &nbsp;&nbsp; **Payroll Tax** | (max.%) | - | 1.95 | - | 2.15 | 1.95 | 4.26 | - | - | - | 2.00 |

---

Other provinces' rates and amounts known as of February 2, 2026.

<sup>a</sup> Quebec residents receive an abatement of 16.5% of basic federal tax because of the province's decision to opt out of federal cash transfers in support of provincial programs. 

<sup>b</sup> Ontario levies a two-tiered surtax, collecting 20% of basic tax in excess of $5,818 and an additional 36% of basic tax in excess of $7,446. 

<sup>c</sup> The top federal personal income tax rate is 33%, except in Quebec where the top federal rate is 27.56% because of the federal abatement. 

<sup>d</sup> After accounting for non-refundable tax credits in the calculation of the individual's income tax, unused tax credits may be transferred from one spouse to another.

<sup>e</sup> Alberta fuel tax rates are determined quarterly based on average oil prices.

<sup>f</sup> Different rates based on region are not included in the rate shown, such as 18.5 ¢/litre in the greater Vancouver area or the 3 ¢/litre increase in the Montreal area.

<sup>g</sup> These provinces apply their PST or the provincial portion of their HST on the retail price of the good inclusive of excise taxes.

<sup>h</sup> Newfoundland and Labrador temporarily reduced its gasoline tax rate to 7.5 ¢/litre. It is set to return to 14.5 ¢/litre on April 1, 2026.

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| | |
|:---|:---|
| **132** | Tax Plan \| Fiscal Plan 2026 – 29 |

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**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Debt and Savings
**133**

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**Table of Contents**

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| | |
|:---|:---|
|  **Debt and Savings** | **135** |
|  Provincial Debt | 135 |
|  Taxpayer Supported Debt and Net Debt Projections | 136 |
|  Debt Servicing Costs | 139 |
|  Debt Retirement Account | 140 |
|  Savings | 141 |

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| | |
|:---|:---|
| **134** | **Debt and Savings** \| Fiscal Plan 2026 – 29 |

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Debt and Savings

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| | |
|:---|:---|
| Alberta leverages its financial strength through the prudent use of debt, combined with an investment strategy focused on long-term savings growth. A province shaped by volatile resource revenues, Alberta employs disciplined borrowing to fund capital investments and maintain fiscal stability. Alberta's approach blends careful risk management, strategic access to global financial markets, and a commitment to minimizing its debt obligations. This approach has allowed Alberta to save for future generations while meeting its current financial obligations and maintaining the lowest net debt-to-GDP ratio of all Canadian provinces.<br>| <br>**Composition of Alberta Debt**<br> March 31, 2025<br>![LOGO](g96450dsp480a.jpg) <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>**Composition of Alberta Debt** <br> March 31, 2025<br> ![LOGO](g96450dsp480b.jpg)  |
| Provincial Debt<br>| <br>**Composition of Alberta Debt**<br> March 31, 2025<br>![LOGO](g96450dsp480a.jpg) <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>**Composition of Alberta Debt** <br> March 31, 2025<br> ![LOGO](g96450dsp480b.jpg)  |
| The province borrows money for a number of reasons: to support annual program and capital spending, to manage short-term fluctuations in cash needs, to maintain a cash reserve, to refinance maturing debt, and to lend money to various provincial corporations and local authorities.<br>| <br>**Composition of Alberta Debt**<br> March 31, 2025<br>![LOGO](g96450dsp480a.jpg) <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>**Composition of Alberta Debt** <br> March 31, 2025<br> ![LOGO](g96450dsp480b.jpg)  |
| On March 31, 2025, Alberta's government had $111.1 billion in total debt outstanding. This amount includes all debt issued by the province of Alberta, money borrowed directly by the former Alberta Capital Finance Authority prior to 2021 for local authorities, and public-private partnership (P3) contracts. Of the total, $8.4 billion is used to lend to government-business enterprises (or GBEs). GBEs' debt is reported on their respective financial statements and is not reported on the government's financial statements. The remainder of $102.7 billion is shown in the Consolidated Statement of Financial Position, comprising of $85.4 billion in taxpayer-supported debt and $17.3 billion in self-supported debt.<br>| <br>**Composition of Alberta Debt**<br> March 31, 2025<br>![LOGO](g96450dsp480a.jpg) <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>**Composition of Alberta Debt** <br> March 31, 2025<br> ![LOGO](g96450dsp480b.jpg)  |
| With sizeable and growing debt, the government aims to minimize risk related to interest costs, refinancing, and liquidity. This is accomplished through several key strategies. A presence in multiple global markets is maintained to ensure continuous access to funding. This action allows the province to reduce interest costs and enhance liquidity. Spreading out debt maturities over time ensures that the amount of debt maturing in any single year is minimized, which further reduces refinancing costs. Interest rate risk is managed through the term structure and composition of the debt portfolio. Liquidity risk is the risk that the province does not have access to sufficient cash for its immediate needs. This risk is addressed by holding a sufficient amount of cash to meet expected near-term cash flows at all times, which also helps to avoid issuing debt in unfavourable market conditions.<br>| <br>**Composition of Alberta Debt**<br> March 31, 2025<br>![LOGO](g96450dsp480a.jpg) <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>**Composition of Alberta Debt** <br> March 31, 2025<br> ![LOGO](g96450dsp480b.jpg)  |
| Short-term debt is issued for two purposes: to manage fluctuating short-term cash flows and to provide exposure to floating interest rates. Floating interest rate debt provides flexibility for debt management during times of rising or volatile rates and may reduce overall interest costs. Long-term debt is raised in Canadian and global capital markets by issuing bonds into primary markets. |  |

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| | |
|:---|:---|
| **Debt and Savings \|** Fiscal Plan 2026 – 29 | **135** |

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| |
|:---|
| Investors in these bonds include pension funds, insurance companies, banks, central banks, and other institutional investment managers.<br>|
| The province primarily issues long-term bullet bonds, meaning that payments before the maturity of the bond are interest-only payments, leaving the principal to be repaid or refinanced on the bond's maturity date. Bullet bonds are the standard debt instruments employed by Canadian government issuers for the predictable, long-term cash flows they create. The province uses this type of long-term debt for most of its financing requirements, as the term to maturity of these liabilities more closely aligns with the longer lifespan of assets such as capital projects.<br>|
| The province maintains access to multiple markets across the globe to ensure continuous access to funding at the lowest possible cost of funds. Alberta's primary source of funding is the Canadian provincial bond market; however, the province will raise long-term debt in foreign markets when it is more cost-effective to do so or when Canadian markets are difficult to access. The province takes on no currency-related risks when issuing debt in foreign currencies, by hedging the debt back to Canadian dollars.<br>|
| During the fiscal years 2030-31, 2048-49, and 2050-51 the province faces significant refinancing requirements. These stem from a combination of elevated borrowing due to prior deficits and borrowing directly related to the COVID-19 pandemic. |
| <br>**Long-Term Debt Maturities** |
| March 31, 2026 |
| (billions of dollars)<br>![LOGO](g96450dsp481.jpg)  |
| Taxpayer Supported Debt and |
| Net Debt Projections |
| Taxpayer-supported debt outstanding is estimated at $92.1 billion at the end of 2025-26 and $108.9 billion at the end of 2026-27. These estimates are $9.3 billion and $18.7 billion higher, respectively, than those presented in *Budget 2025*. The upward revisions largely reflect the impact of sizeable deficits, as well as higher cash requirements for capital spending, and cash required by government entities. |

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| | |
|:---|:---|
| **136** | **Debt and Savings** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| <br>**Taxpayer Supported Debt**<br> (billions of dollars)<br>![LOGO](g96450dsp482a.jpg)  |
| Net financial debt is a key credit metric on which the province is evaluated by investors and credit rating agencies. It represents the amount of debt on the province's balance sheet that is not offset by financial assets. Net financial debt is forecast to be $39.7 billion at the end of 2025-26 and $51.4 billion at the end of 2026-27. |
| <br>**Net Debt**<br> (millions of dollars)<br>![LOGO](g96450dsp482b.jpg)  |
| Similarly, the net debt-to-GDP ratio is an important measure for investors purchasing Alberta bonds. A lower net debt-to-GDP ratio is associated with lower risk for investors. Alberta's net debt-to-GDP ratio was 7.2 per cent in 2024-25, the lowest among the provinces in that year. The ratio is forecast to be 8.3 per cent in 2025-26 and estimated at 10.5 per cent in 2026-27. |

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| | |
|:---|:---|
| **Debt and Savings \|** Fiscal Plan 2026 – 29 | **137** |

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<br>**Net Debt to GDP**<br>![LOGO](g96450dsp483a.jpg) <br>

**Net Debt to GDP Provinces**![LOGO](g96450dsp483b.jpg)

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| | |
|:---|:---|
| **138** | **Debt and Savings** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| Debt Servicing Costs |
| Consolidated debt servicing costs are forecast to be $2.9 billion in 2025-26 and $3.4 billion in 2026-27. Debt servicing costs on taxpayer supported debt are projected to be $2.3 billion in 2025-26 and $2.8 billion in 2026-27. The year-over-year increase in the debt servicing costs is driven by higher projected borrowing levels and rising interest rates. |
| <br>**Debt Servicing Costs** |
| (millions of dollars)<br>![LOGO](g96450dsp484.jpg)  |
| Debt Buy-Back Program |
| Buying back Alberta bonds and subsequently cancelling them prior to maturity allows the province to manage its refinancing obligations. Bonds are re-purchased from investors in open markets and canceled, eliminating the debt from the province's balance sheet. The goal of the program is to optimize the management of cash when large debt issues mature to take advantage of opportunities to purchase bonds on a cost-effective basis relative to the province's cost to borrow. Fiscal year-to-date, the province has purchased $924 million of Alberta bonds (in 2024/2025 these purchases totaled $564 million). |

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| | |
|:---|:---|
| **Debt and Savings \|** Fiscal Plan 2026 – 29 | **139** |

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| |
|:---|
| Debt Retirement Account |
| Since 2023-24, the province has proactively borrowed in advance of its immediate cash needs to ensure a seamless and cost-effective refinancing process for its larger bond maturities. Funds raised are held in a designated Debt Retirement Account (DRA), which invests in high-quality fixed-income securities that offset upcoming debt maturities. This approach ensures the province can repay debt as it matures. The use of the DRA ensures that the province maximizes flexibility to issue debt when market conditions are most favorable, to avoid periods of higher-cost borrowing. This strategy will continue to be an essential tool in managing upcoming periods with a high concentration of debt maturities. Additionally, any increases in debt servicing costs incurred through this approach will largely be offset by the investment income earned through the DRA assets. |

---

**Borrowing Requirements** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| | **2024-25**<br> **Actual** | **2025-26**<br> **Budget** | **2025-26**<br> **Forecast** | **2026-27**<br> **Target** | **2027-28**<br> **Target** | **2028-29**<br> **Target** |
| &nbsp;&nbsp; Taxpayer supported debt | 7376 | 9651 | 13675 | 18721 | 21273 | 17919 |
| &nbsp;&nbsp; Self supported debt\*\* | 320 | 270 | 150 | 416 | 385 | 543 |
| &nbsp;&nbsp; Government business enterprises | 659 | 1486 | 2109 | 1798 | 915 | 180 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Subtotal borrowing requirements | 8355 | 11407 | 15933 | 20935 | 22573 | 18642 |
| &nbsp;&nbsp; Borrowing for future debt requirement | - | - | - |  |  |  |
| &nbsp;&nbsp; **Total borrowing requirements** | **8355** | **11407** | **15933** | **20935** | **22573** | **18642** |

---

\*\* Debt incurred to lend to Agriculture Financial Services Corporation and debt incurred to make loans to local authorities

**Borrowing Sources** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
| &nbsp;&nbsp; Money market (net change) | -1884 | 2281 | 3886 | 5234 | 4515 | 3728 |
| &nbsp;&nbsp; Long-term debt | 10239 | 9126 | 12047 | 15701 | 18058 | 14914 |
| &nbsp;&nbsp; **Tota** | **8355** | **11407** | **15933** | **20935** | **22573** | **18642** |

---

**Annual Debt Maturities** 

(millions of dollars)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **2024-25** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
| &nbsp;&nbsp; Long Term | 5821 | 12634 | 5033 | 7320 | 4984 |
| &nbsp;&nbsp; Short Term | 10514 | 4735 | 5934 | - | - |
| &nbsp;&nbsp; **Total** | **16335** | **17369** | **10967** | **7320** | **4984** |

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|:---|:---|
| **140** | **Debt and Savings** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| Savings |
| **Investing in Alberta's Future** |
| This government is taking decisive action to transform Alberta's resource wealth into permanent financial assets through strategic savings and endowment funds. These funds will stabilize provincial revenues and strengthen the economy over time, while advancing technical and academic achievement in Alberta. |
| <br>**Heritage Fund Value by Fiscal Period** |
| (billions of dollars)<br>![LOGO](g96450dsp486.jpg)  |
| **Alberta Heritage Savings Trust Fund** |
| The Alberta Heritage Savings Trust Fund (Heritage Fund) serves as the province's long-term savings account. Created in 1976, the fund was designed to collect and save a portion of non-renewable resource revenues earned by the province, as these will inevitably decline. |
| Pursuant to the *Alberta Heritage Savings Trust Fund Act*, the Heritage Fund operates under a formal policy framework that ensures growth of assets through prudent investment and risk management. The fund has grown by more than 70 per cent since 2021-22, supported by favorable market conditions, new government contributions and investment earnings growth. As of December 31, 2025, the Heritage Fund's fair value reached a record $31.9 billion and delivered a five-year annualized return of 8.8 per cent, net of fees. |
| Historically, most of the Heritage Fund's earnings were transferred into the General Revenue Fund to pay for public services and provincial infrastructure. While this provided immediate fiscal relief and helped keep taxes low, it constrained the fund's ability to grow, and so government has ended this practice. Since its inception, the Heritage Fund has generated $53.6 billion in accumulated net income, with only $10.7 billion being retained by the fund. |

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|:---|:---|
| **Debt and Savings \|** Fiscal Plan 2026 – 29 | **141** |

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|:---|
| **Revitalizing Heritage Fund Growth** |
| Alberta's government has taken the following measures to further build and strengthen the Heritage Fund: |
| &nbsp;&nbsp;&nbsp;&nbsp; • **Income retention:** Current legislation allows the Heritage Fund to keep 100 per cent of its net annual earnings for reinvestment, which inflation- proofs the fund and further accelerates its growth. Since the legislation took effect in 2022-23, the Heritage Fund has retained more than $5.6 billion of net earnings.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • **New investment:** Under Alberta's fiscal framework, $2.8 billion of surplus cash from the 2024-25 fiscal year has been added to the Heritage Fund in 2025-26. Since 2022-23, the fund has received $5.6 billion in new deposits.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • **Targeted growth by 2050:** The Heritage Fund is on track to grow to $35 billion by 2027, a key milestone toward the long-term goal of $250 billion by 2050 set by government. A strategic roadmap (released January 2025) details a renewed approach to Heritage Fund asset allocation, management and governance, and serves as the blueprint for the next twenty-five years of fund expansion.<br>|
| <br>**Heritage Fund Growth to 2050** |
| (billions of dollars)<br>![LOGO](g96450dsp487.jpg)  |
| **Alberta's Heritage Endowment Funds** |
| In addition to the Heritage Fund, the provincial government has directed savings to three dedicated endowments worth more than $6.2 billion as of December 31, 2025. |
| These endowments support priorities that benefit the province and improve the quality of life for Albertans: |
| &nbsp;&nbsp;&nbsp;&nbsp; • The Alberta Heritage Foundation for Medical Research Endowment Fund supports community-based research and health initiatives, driving advancements in medical technologies to improve health care outcomes globally.<br>|

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|:---|:---|
| **142** | **Debt and Savings** \| Fiscal Plan 2026 – 29 |

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| |
|:---|
| <br>**Endowments: Investing in People and the Economy** |
| (billions of dollars)<br>![LOGO](g96450dsp488.jpg)  |
| &nbsp;&nbsp;&nbsp;&nbsp; • The Alberta Heritage Science and Engineering Research Endowment Fund fuels innovation in science and engineering, helping transition local research and development into market-ready, commercial success to support Alberta's global competitiveness in technical sectors.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • The Alberta Heritage Scholarship Fund provides scholarships and bursaries to over 22,000 post-secondary students annually, helping the next generation of Alberta leaders and professionals gain the skills necessary for their future careers.<br>|
| Collectively, these endowments inject over $135 million into Alberta's economy each year, with more than $4 billion disbursed since inception. The three endowments are invested using asset mixes similar to that of the Heritage Fund, with annual disbursements capped at 4.5 per cent of rolling three-year average market values to ensure funding sustainability. |
| **Heritage Fund Opportunities Corporation** |
| To further support the long-term growth of the Heritage Fund and other provincial endowments, Alberta's government established the Heritage Fund Opportunities Corporation (HFOC). Through authority delegated by the Minister of Finance, HFOC introduces a sophisticated asset-owner model for the professional stewardship of these financial savings. While the core objectives of the Heritage Fund and endowments remain unchanged, HFOC provides the specialized oversight and investment knowledge required to navigate today's complex global financial environment. By developing the right people, processes and systems necessary for disciplined capital management, HFOC strengthens the province's capacity to deliver superior, risk-adjusted returns on its invested assets. |

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|:---|:---|
| **Debt and Savings \|** Fiscal Plan 2026 – 29 | **143** |

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|:---|
| HFOC is led by a professional and highly qualified board of directors responsible for setting strategic direction, and the board operates at arm's-length from government. This independence means that all investment decisions are made strictly on the basis of sound financial principles and proven technical expertise. |
| The organization's governance framework reinforces clear roles and responsibilities and is built on: |
| &nbsp;&nbsp;&nbsp;&nbsp; • **Stewardship:** The HFOC board acts as the dedicated, long-term fiduciary for all Heritage Fund and endowment assets.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • **Accountability:** The HFOC board defines the investment strategies for the assets it oversees and is held responsible for performance outcomes.<br>|
| &nbsp;&nbsp;&nbsp;&nbsp; • **Transparency:** HFOC is committed to providing clear, comprehensive and regular public reporting.<br>|
| With a mandate to prioritize growth over decades, HFOC is modernizing the investment policies of the Heritage Fund and other endowments to create an optimal global asset mix that achieves the best risk-adjusted returns possible. To support this mission, HFOC is building an experienced leadership team and enhancing portfolio construction through effective active management. While HFOC will continue to collaborate with Alberta Investment Management Corporation (AIMCo) to efficiently scale investments, it maintains the strategic flexibility to engage additional external managers or develop its own internal teams. This adaptable approach allows HFOC to leverage global diversification and new opportunities to accelerate asset growth, provided that operational feasibility and prudent governance support such decisions. Throughout these efforts, HFOC will remain committed to maintaining a strict cost discipline and rigorous focus on performance. |
| **Securing Alberta's Prosperity** |
| The creation of HFOC is a pivotal step in transforming Alberta's finite natural resources into enduring provincial wealth. With a principled approach and robust governance, HFOC ensures that the Heritage Fund and other provincial endowments remain stable, substantial and positioned for significant future growth. Through improved portfolio management and continued funding support for research, innovation and education, Alberta's government is strengthening the economy and improving the lives of Albertans today, while securing the province's fiscal stability for generations to come. |

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|:---|:---|
| **144** | **Debt and Savings** \| Fiscal Plan 2026 – 29 |

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**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Tables
**145**

------

**Table of Contents**

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| | |
|:---|:---|
|  Summary Statement of Operations | 147 |
|  Summary Statement of Financial Position | 147 |
|  Schedule 1: Consolidated Fiscal Summary | 148 |
|  Schedule 2: Statement of Financial Position | 149 |
|  Schedule 3: Statement of Operations | 150 |
|  Schedule 4: Revenue | 151 |
|  Schedule 5: Operating Expense | 152 |
|  Schedule 6: Capital Amortization | 153 |
|  Schedule 7: Inventory Consumption | 153 |
|  Schedule 8: Inventory Acquisition | 153 |
|  Schedule 9: Debt Servicing Costs | 154 |
|  Schedule 10: Disaster and Emergency Assistance | 154 |
|  Schedule 11: Pension Liabilities <sup>a</sup> | 154 |
|  Schedule 12: Cash Adjustments <sup>a</sup> | 155 |
|  Schedule 13: Capital Plan <sup>a</sup> | 156 |
|  Schedule 14: Capital Grants | 156 |
|  Schedule 15: Capital Investment <sup>a</sup> | 157 |
|  Schedule 16: Capital Assets | 157 |
|  Schedule 17: Capital Plan Funding Sources | 158 |
|  Schedule 18: Annual Debt Maturities | 158 |
|  Schedule 19: Borrowing Requirements | 158 |
|  Schedule 20: Borrowing Sources <sup>a</sup> | 158 |
|  Schedule 21: Changes to Fees | 159 |
|  Schedule 22: Full-Time Equivalents <sup>a</sup> | 160 |
|  Schedule 23: Expense by Object <sup>a</sup> | 161 |
|  Schedule 24: Expense by Function <sup>a</sup> | 162 |
|  Schedule 25: Historical Fiscal Summary, 2014-15 to 2028-29<sup>a</sup> | 163 |

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Note: Amounts presented in tables may not add to totals due to rounding.

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|:---|:---|
| **146** | **Tables** \| Fiscal Plan 2026 – 29 |

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**Summary Statement of Operations** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; **Revenue** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tax revenue | 30356 | 28837 | 28794 | **30470** | 31646 | 33177 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-renewable resource revenue | 21986 | 17067 | 16285 | **13213** | 16234 | 16892 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal transfers | 12618 | 13305 | 13566 | **13715** | 13826 | 13839 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment income | 4803 | 2883 | 4568 | **4358** | 4071 | 4052 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other | 12706 | 12045 | 12079 | **12794** | 13137 | 13559 |
| &nbsp;&nbsp; **Total revenue** | 82469 | 74138 | 75292 | **74550** | 78914 | 81518 |
| &nbsp;&nbsp; **Expense** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expense | 62025 | 64311 | 67016 | **70398** | 72360 | 74053 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital grants | 2934 | 3452 | 3347 | **3672** | 3384 | 2923 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization / inventory consumption / loss on disposals | 4446 | 4993 | 4830 | **4853** | 4944 | 5005 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs | 3215 | 2968 | 2922 | **3407** | 4222 | 4863 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension provisions | (403) | (375) | (196) | **(408)** | (415) | (423) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disaster and emergency assistance | 1932 | - | 1506 | **-** | - | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingency (forecast unallocated) | - | 4000 | - | **2000** | 2000 | 2000 |
| &nbsp;&nbsp; **Total expense** | **74149** | **79349** | **79426** | **83922** | **86495** | **88422** |
| &nbsp;&nbsp; **Surplus / (deficit)** | **8320** | **(5211)** | **(4134)** | **(9373)** | **(7581)** | **(6904)** |

---

**Summary Statement of Financial Position** 

(millions of dollars)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **At March 31** | **At March 31** | **At March 31** | **At March 31** | **At March 31** |
| | **2025<br>Actual** | **2026<br>Forecast** | **2027<br>Estimate** | **2028<br>Target** | **2029<br>Target** |
| &nbsp;&nbsp; Financial assets | 97935 | 84095 | **88169** | 93795 | 98565 |
| &nbsp;&nbsp; Liabilities | 132272 | 123793 | **139532** | 155217 | 168315 |
| &nbsp;&nbsp; **Net financial assets / (debt)** | **(34337)** | **(39699)** | **(51363)** | **(61422)** | **(69750)** |
| &nbsp;&nbsp; Capital / Other non-financial assets | 62925 | 64200 | **66383** | 68834 | 70204 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred capital contributions | (4080) | (4127) | **(4018)** | (3991) | (3937) |
| &nbsp;&nbsp; **Net assets** | **24508** | **20374** | **11002** | **3421** | **(3483)** |
| &nbsp;&nbsp; Net assets at the beginning of the year | 12649 | 20966 | **16832** | 7460 | (121) |
| &nbsp;&nbsp; Surplus / (Deficit) | 8320 | (4134) | **(9373)** | (7581) | (6904) |
| &nbsp;&nbsp; Adjustment to net assets <sup>a</sup> | (3) | - | **-** | - | - |
| &nbsp;&nbsp; **Net - Operating assets at end of year** | **20966** | **16832** | **7460** | **(121)** | **(7025)** |
| &nbsp;&nbsp; Accumulated remeasurement gains / losses at the beginning of the year | 3542 | 3542 | **3542** | 3542 | 3542 |
| &nbsp;&nbsp; Adjustments to remeasurement gains and losses |  |  | **-** |  |  |
| &nbsp;&nbsp; **Net assets at end of year** | **24508** | **20374** | **11002** | **3421** | **(3483)** |
| &nbsp;&nbsp; **Net debt to GDP** | **-7.2%** | **-8.3%** | **-10.5%** | **-11.8%** | **-12.9%** |

---

<sup>a</sup> Includes adjustments to net assets as reported in the annual consolidated financial statements.

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|:---|:---|
| **Tables \|** Fiscal Plan 2026 – 29 | **147** |

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**Schedule 1: Consolidated Fiscal Summary** 

(millions of dollars)

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| | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **2024-25** | **2024-25** | **2025-26** | **2025-26** | **2025-26** | **2025-26** | **2026-27** | **2026-27** | **2027-28** | **2027-28** | **2028-29** | **2028-29** |
| &nbsp;&nbsp; **Statement of Operations** | &nbsp;&nbsp; **Statement of Operations** | **Actual** | **Actual** | **Budget<sup>a</sup>** | **Budget<sup>a</sup>** | **Forecast** | **Forecast** | **Estimate** | **Estimate** | **Target** | **Target** | **Target** | **Target** |
|  **1 Total revenue** | **1 Total revenue** |  | **82469** |  | **74138** |  | **75292** |  | **74550** |  | **78914** |  | **81518** |
|  **Expense** | **Expense** |  |  |  |  |  |  |  |  |  |  |  |  |
| 2 | Operating expense |  | 62025 |  | 64311 |  | 67016 |  | **70398** |  | 72360 |  | 74053 |
| 3 | % change from prior year | | *6.7* | | *3.7* | | *8.0* | **** | ***5.0*** | | *2.8* | | *2.3* |
| 4 | Capital grants |  | 2934 |  | 3452 |  | 3347 |  | **3672** |  | 3384 |  | 2923 |
| 5 | Amortization / inventory consumption / loss on disposals |  | 4446 |  | 4993 |  | 4830 |  | **4853** |  | 4944 |  | 5005 |
| 6 | Taxpayer-supported debt servicing costs |  | 2437 |  | 2348 |  | 2343 |  | **2838** |  | 3571 |  | 4147 |
| 7 | Self-supported debt servicing costs |  | 777 |  | 620 |  | 579 |  | **568** |  | 651 |  | 716 |
| 8 | Pension provisions |  | (403) |  | (375) |  | (196) |  | **(408** |  | (415) |  | (423) |
| 9 | Disaster and emergency assistance |  | 1932 |  | - |  | 1506 |  | **-** |  | - |  | - |
| **10** | **Expense before contingency** |  | 74149 |  | 75349 |  | 79426 |  | **81922** |  | 84495 |  | 86422 |
| 11 | Contingency (forecast unallocated) |  | - |  | 4000 |  | - |  | **2000** |  | 2000 |  | 2000 |
|  **12 Total expense** | **12 Total expense** |  | **74149** |  | **79349** |  | **79426** |  | **83922** |  | **86495** |  | **88422** |
|  **13 Surplus / (deficit)** | **13 Surplus / (deficit)** |  | **8320** |  | **(5211** |  | **(4134** |  | **(9373** |  | **(7581** |  | **(6904** |
|  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Capital Plan** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Capital Plan** |  |  |  |  |  |  |  |  |  |  |  |  |
| 14 | Capital grants |  | 2934 |  | 3452 |  | 3347 |  | **3672** |  | 3384 |  | 2923 |
| 15 | Capital investment |  | 4309 |  | 5187 |  | 5340 |  | **6297** |  | 6614 |  | 5426 |
|  **16 Total capital plan** | **16 Total capital plan** |  | **7243** |  | **8639** |  | **8687** |  | **9969** |  | **9998** |  | **8349** |
|  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash Adjustments / Borrowing Requirements** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash Adjustments / Borrowing Requirements** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash Adjustments / Borrowing Requirements** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash Adjustments / Borrowing Requirements** |  |  |  | **At March 31** | **At March 31** | **At March 31** |  |  |  |  |
|  **17 Cash at start of year / Alberta Fund** | **17 Cash at start of year / Alberta Fund** |  | 3667 |  | 2167 |  | 5142 |  | **-** |  | **-** |  | **-** |
| 18 | Alberta Fund allocation - Heritage Fund |  | (2000) |  | (1084) |  | (2843) |  | **-** |  |  |  |  |
|  **19 Surplus / (deficit)** | **19 Surplus / (deficit)** |  | 8320 |  | (5211) |  | (4134) |  | **(9373** |  | (7581) |  | (6904) |
|  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash adjustments (for details, see table on page 157)** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cash adjustments (for details, see table on page 157)** |  |  |  |  |  |  |  |  |  |  |  |  |
| 20 | Retained income of funds and agencies |  | (2111) |  | (1949) |  | (3011) |  | **(4069** |  | (3885) |  | (3907) |
| 21 | Other cash adjustments |  | (632) |  | 533 |  | 118 |  | **(32** |  | (26) |  | (187) |
| 22 | Capital cash adjustments |  | (2203) |  | (1915) |  | (1798) |  | **(2931** |  | (3320) |  | (2295) |
| 23 | ATB Financial dividend |  | 100 |  | 100 |  | 100 |  | **100** |  | 100 |  | 100 |
| 24 | **Surplus cash (cash at start of year + surplus +/- net cash adjustments) / Heritage Fund <sup>b</sup>** |  | **5142** |  | **(7357** |  | **(6425** |  | **(16304** |  | **(14713** |  | **(13193** |
| 25 | Less: Taxpayer-supported debt repayment |  | (2571) |  |  |  |  |  | **-** |  |  |  |  |
| 26 | Less: Allocation to Alberta Fund |  | (2571) |  |  |  |  |  | **-** |  |  |  |  |
| 27 | Direct borrowing required |  | - |  | 7357 |  | 6425 |  | **16304** |  | 14713 |  | 13193 |
| **28** | **Cash at end of year** |  | **-** |  | **-** |  | - |  | **-** |  | **-** |  | **-** |
|  | **Taxpayer-supported Liabilities / Borrowing** | **Taxpayer-supported Liabilities / Borrowing** | **Taxpayer-supported Liabilities / Borrowing** | **Taxpayer-supported Liabilities / Borrowing** | **Taxpayer-supported Liabilities / Borrowing** | **At March 31** | **At March 31** | **At March 31** | **At March 31** |  |  |  |  |
|  | **Liabilities for capital projects** |  |  |  |  |  |  |  |  |  |  |  |  |
| 29 | Opening balance |  | 47594 |  | 47506 |  | 50560 |  | **56970** |  | 64374 |  | 71999 |
| 30 | Alternative financing (P3s – public-private partnerships) |  | 4 |  | 3 |  | 68 |  | **116** |  | 16 |  |  |
| 31 | P3 principal repayments |  | (125) |  | (130) |  | (84) |  | **(91** |  | (96) |  | (102) |
| 32 | Net borrowing / principal repay. / amort. issue costs |  | 3088 |  | 494 |  | 6425 |  | **7379** |  | 7705 |  | 6651 |
| **33** | **Total liabilities for capital projects** |  | **50560** |  | **47873** |  | **56970** |  | **64374** |  | **71999** |  | **78549** |
|  | **Borrowing for the fiscal plan** |  |  |  |  |  |  |  |  |  |  |  |  |
| 34 | Opening balance |  | 34214 |  | 34220 |  | 34665 |  | **35116** |  | 44492 |  | 51951 |
| 35 | Net borrowing / principal repay. / amort. issue costs |  | 451 |  | 446 |  | 451 |  | **9376** |  | 7458 |  | 6992 |
| **36** | **Total borrowing for the fiscal plan / other** |  | **34665** |  | **34666** |  | **35116** |  | **44492** |  | **51951** |  | **58943** |
| **37** | **Total taxpayer-supported debt - capital projects / fiscal plan** |  | **85225** |  | **82539** |  | **92086** |  | **108867** |  | **123950** |  | **137492** |

---

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|:---|:---|
| **148** | **Tables** \| Fiscal Plan 2026 – 29 |

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**Schedule 2: Statement of Financial Position** 

(millions of dollars)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **At March 31** | **At March 31** | **At March 31** | **At March 31** | **At March 31** |
| | **2025<br>Actual** | **2026<br>Forecast** | **2027**<br> **Estimate** | **2028**<br> **Target** | **2029<br>Target** |
| **Financial assets** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Savings Trust Fund | 24743 | 29857 | **32082** | 34022 | 35880 |
| &nbsp;&nbsp;&nbsp;&nbsp; Endowment funds: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Foundation for Medical Research | 2370 | 2618 | **2838** | 3017 | 3187 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Science and Engineering Research | 1374 | 1520 | **1646** | 1748 | 1842 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Scholarship | 1539 | 1702 | **1843** | 1954 | 2059 |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Enterprise Corporation | 323 | 319 | **315** | 311 | 306 |
| &nbsp;&nbsp;&nbsp;&nbsp; General Revenue Fund - surplus cash | 2571 |  | **-** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; General Revenue Fund - debt retirement | 9952 | 1926 | **-** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Alberta Fund | 2571 |  | **-** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Self-supporting lending organizations / activities: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans to local authorities | 13823 | 15073 | **15932** | 16642 | 17295 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Financial Services Corporation | 2920 | 3247 | **4439** | 5789 | 7327 |
| &nbsp;&nbsp;&nbsp;&nbsp; Equity in commercial enterprises: ATB / AGLC / APMC / CUDGCo / Bal. Pool / PSIs | 735 | 638 | **853** | 1123 | 1421 |
| &nbsp;&nbsp;&nbsp;&nbsp; Student loans | 4936 | 5077 | **5265** | 5441 | 5646 |
| &nbsp;&nbsp;&nbsp;&nbsp; Technology Innovation and Emissions Reduction Fund | 1106 | 1157 | **1173** | 1194 | 1223 |
| &nbsp;&nbsp;&nbsp;&nbsp; Other financial assets (including SUCH sector / Alberta Innovates Corp.) | 28972 | 20961 | **21783** | 22555 | 22377 |
| **Total financial assets** | **97935** | **84095** | **88169** | **93795** | **98565** |
| **Liabilities** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Taxpayer-supported debt: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Direct borrowing for the Capital Plan | 48045 | 54471 | **61849** | 69555 | 76206 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alternative financing (P3s - public-private partnerships - Capital Plan) | 2515 | 2500 | **2525** | 2444 | 2343 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt issued to reduce pre-1992 Teachers' Pension Plan unfunded liability | 451 | 451 | **451** | 451 | 451 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Direct borrowing for the Fiscal Plan | 34214 | 34665 | **44041** | 51500 | 58492 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total taxpayer-supported debt  | 85225 | 92086 | **108867** | 123950 | 137492 |
| &nbsp;&nbsp;&nbsp;&nbsp; Self-supporting lending organization / activities debt: |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt issued for loans to local authorities | 13823 | 15073 | **15932** | 16642 | 17295 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Financial Services Corporation | 3434 | 3672 | **3907** | 3947 | 4072 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total taxpayer and self-supported debt  | 102482 | 110832 | **128705** | 144538 | 158859 |
| &nbsp;&nbsp;&nbsp;&nbsp; Coal phase-out liabilities | 514 | 432 | **353** | 269 | 182 |
| &nbsp;&nbsp;&nbsp;&nbsp; Pension liabilities | 7504 | 7292 | **6884** | 6469 | 6046 |
| &nbsp;&nbsp;&nbsp;&nbsp; Asset retirement obligations | 2579 | 2579 | **2567** | 2554 | 2542 |
| &nbsp;&nbsp;&nbsp;&nbsp; Other liabilities (including SUCH sector / Alberta Innovates Corp.) | 19193 | 2659 | **1023** | 1387 | 687 |
| **Total liabilities** | **132272** | **123793** | **139532** | **155217** | **168315** |
| **Net financial assets / (debt)** | **(34337)** | **(39699)** | **(51363)** | **(61422)** | **(69750)** |
| **Capital / other non-financial assets** | 62925 | 64200 | **66383** | 68834 | 70204 |
| &nbsp;&nbsp;&nbsp;&nbsp; Spent deferred capital contributions | (4080) | (4127) | **(4018)** | (3991) | (3937) |
| **Net assets** | **24508** | **20374** | **11002** | **3421** | **(3483)** |
| &nbsp;&nbsp;&nbsp;&nbsp; Net assets / (liabilities) - statement of operations | 20966 | 16832 | **7460** | (121) | (7025) |
| &nbsp;&nbsp;&nbsp;&nbsp; Accumulated remeasurement gains | 3542 | 3542 | **3542** | 3542 | 3542 |
| &nbsp;&nbsp; **Change in net assets - statement of operations (before adjustments)** | **8317** | **(4134)** | **(9373)** | **(7581)** | **(6904)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Net financial debt / GDP (calendar year, nominal)** | **-7.2%** | **-8.3%** | **-10.5%** | **-11.8%** | **-12.9%** |

---

---

| | |
|:---|:---|
| **Tables \|** Fiscal Plan 2026 – 29 | **149** |

---

------

**Schedule 3: Statement of Operations** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; **Revenue** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Personal income tax | 16120 | 15510 | 14771 | **15933** | 16612 | 17741 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate income tax | 8125 | 6764 | 7420 | **7300** | 7472 | 7615 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other taxes | 6111 | 6563 | 6603 | **7237** | 7562 | 7821 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-renewable resource revenue | 21986 | 17067 | 16285 | **13213** | 16234 | 16892 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transfers from Government of Canada | 12618 | 13305 | 13566 | **13715** | 13826 | 13839 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment income | 4803 | 2883 | 4568 | **4358** | 4071 | 4052 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net income from govt. business enterprises | 2053 | 2016 | 2194 | **2621** | 2709 | 2759 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Premiums, fees and licences | 5504 | 5756 | 5640 | **6000** | 6170 | 6424 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other | 5149 | 4273 | 4245 | **4173** | 4259 | 4376 |
| &nbsp;&nbsp; **Total revenue** | **82469** | **74138** | **75292** | **74550** | **78914** | **81518** |
| &nbsp;&nbsp; **Expense** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 7204 | 7411 | 7674 | **7738** | 7928 | 8088 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 133 | 168 | 148 | **153** | 153 | 153 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 1988 | 984 | 1704 | **963** | 906 | 916 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 238 | 226 | 223 | **199** | 218 | 237 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 10282 | 11298 | 11540 | **12233** | 12685 | 12787 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 1515 | 1595 | 1621 | **1685** | 1695 | 1695 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 11417 | 12357 | 12471 | **13436** | 13369 | 13543 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 1400 | 1122 | 1028 | **894** | 968 | 1031 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 440 | 565 | 545 | **484** | 481 | 493 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Council | 84 | 96 | 100 | **104** | 106 | 106 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 1089 | 409 | 1182 | **421** | 416 | 411 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 11491 | 12157 | 13002 | **13832** | 14601 | 15098 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 235 | 238 | 256 | **268** | 268 | 273 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 690 | 921 | 907 | **961** | 932 | 918 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 364 | 416 | 460 | **422** | 412 | 399 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Justice | 690 | 707 | 751 | **773** | 758 | 758 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 1706 | 1794 | 1876 | **2043** | 2089 | 2096 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 1287 | 1388 | 1404 | **1386** | 1506 | 1497 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 11649 | 11182 | 12244 | **12653** | 13313 | 14067 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 1446 | 1350 | 1449 | **1509** | 1531 | 1517 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 181 | 186 | 196 | **206** | 203 | 204 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 890 | 1010 | 1005 | **1103** | 908 | 904 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 134 | 133 | 135 | **127** | 136 | 112 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 2516 | 2681 | 2532 | **2998** | 2801 | 2366 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 2123 | 2199 | 2073 | **2115** | 2090 | 2124 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legislative Assembly | 144 | 164 | 172 | **216** | 218 | 189 |
| &nbsp;&nbsp; **Total program expense** | **71337** | **72756** | **76700** | **78923** | **80688** | **81982** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Debt servicing costs | 3215 | 2968 | 2922 | **3407** | 4222 | 4863 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension provisions | (403) | (375) | (196) | **(408)** | (415) | (423) |
| &nbsp;&nbsp; **Expense before contingency** | **74149** | **75349** | **79426** | **81922** | **84495** | **86422** |
| &nbsp;&nbsp; **Surplus / (deficit) before contingency** | **8320** | **(1211)** | **(4134)** | **(7373)** | **(5581)** | **(4904)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingency (forecast unallocated) | - | 4000 | - | **2000** | 2000 | 2000 |
| &nbsp;&nbsp; **Total expense** | **74149** | **79349** | **79426** | **83922** | **86495** | **88422** |
| &nbsp;&nbsp; **Surplus / (deficit)** | **8320** | **(5211)** | **(4134)** | **(9373)** | **(7581)** | **(6904)** |
| &nbsp;&nbsp; **Beginning net assets (+ adjustments)** | **16187** | **24508** | **24508** | **20374** | **11002** | **3421** |
| &nbsp;&nbsp; **Net assets at end of year** | **24508** | **19297** | **20374** | **11002** | **3421** | **(3483)** |

---

---

| | |
|:---|:---|
| **150** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 4: Revenue** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; **Income taxes** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Personal income tax | 16120 | 15510 | 14771 | **15933** | 16612 | 17741 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate income tax | 8125 | 6764 | 7420 | **7300** | 7472 | 7615 |
|  | **24245** | **22274** | **22191** | **23233** | **24084** | **25356** |
| &nbsp;&nbsp; **Other taxes** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education property tax | 2797 | 3124 | 3124 | **3592** | 3792 | 3848 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fuel tax / electric vehicle tax | 1431 | 1438 | 1426 | **1450** | 1480 | 1512 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tobacco / vaping tax | 414 | 420 | 406 | **385** | 355 | 325 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insurance tax | 914 | 972 | 984 | **1060** | 1142 | 1232 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cannabis tax | 232 | 215 | 225 | **229** | 232 | 236 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism levy | 126 | 122 | 138 | **200** | 207 | 214 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other taxes | 197 | 272 | 299 | **321** | 353 | 453 |
|  | **6111** | **6563** | **6603** | **7237** | **7562** | **7821** |
| &nbsp;&nbsp; **Non-renewable resource revenue** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bitumen royalty | 17167 | 12830 | 12669 | **9688** | 12102 | 12765 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Crude oil royalty | 3037 | 2510 | 2317 | **2120** | 2621 | 2581 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Natural gas and by-products royalty | 1220 | 1228 | 730 | **942** | 1036 | 1057 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonuses and sales of Crown leases | 385 | 361 | 406 | **331** | 346 | 359 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rentals and fees / coal royalty | 178 | 138 | 163 | **131** | 130 | 129 |
|  | **21986** | **17067** | **16285** | **13213** | **16234** | **16892** |
| &nbsp;&nbsp; **Transfers from Government of Canada** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canada Health Transfer | 6161 | 6560 | 6633 | **7036** | 7436 | 7759 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canada Social Transfer | 1993 | 2089 | 2113 | **2198** | 2279 | 2361 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Direct transfers to SUCH sector / Alberta Innovates Corporation | 676 | 698 | 639 | **699** | 715 | 726 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure support | 767 | 807 | 838 | **928** | 770 | 514 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture support programs | 507 | 552 | 552 | **551** | 584 | 659 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Labour market agreements | 252 | 257 | 262 | **295** | 273 | 253 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Early learning child care agreements | 1208 | 1147 | 1197 | **1170** | 1121 | 1121 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other federal transfers | 1055 | 1194 | 1332 | **837** | 649 | 446 |
|  | **12618** | **13305** | **13566** | **13715** | **13826** | **13839** |
| &nbsp;&nbsp; **Investment income** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Savings Trust Fund | 2053 | 1129 | 2426 | **2377** | 2094 | 2016 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Endowment funds | 517 | 261 | 596 | **527** | 431 | 408 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income from local authority loans | 671 | 577 | 528 | **515** | 600 | 667 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Financial Services Corporation | 107 | 149 | 150 | **155** | 162 | 169 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other (includes SUCH sector) | 1454 | 768 | 867 | **783** | 784 | 792 |
|  | **4803** | **2883** | **4568** | **4358** | **4071** | **4052** |
| &nbsp;&nbsp; **Net Income from government business enterprises** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGLC – Gaming / lottery | 1486 | 1540 | 1542 | **1577** | 1605 | 1635 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGLC – Liquor and cannabis | 777 | 792 | 790 | **772** | 759 | 742 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ATB Financial | 348 | 285 | 399 | **426** | 489 | 539 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Balancing Pool | 50 | 57 | 56 | **66** | 56 | 58 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other (CUDGCo / APMC / AiGC / PSIs) | (608) | (659) | (593) | **(219)** | (200) | (214) |
|  | **2053** | **2016** | **2194** | **2621** | **2709** | **2759** |
| &nbsp;&nbsp; **Premiums, fees and licences** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Post-secondary institution tuition fees | 2058 | 2133 | 1992 | **2162** | 2230 | 2274 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health / school board fees and charges | 872 | 1050 | 1056 | **1064** | 1057 | 1117 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor vehicle licences | 603 | 634 | 629 | **663** | 664 | 664 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Crop, hail and livestock insurance premiums | 639 | 674 | 641 | **667** | 731 | 799 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy industry levies | 409 | 429 | 431 | **453** | 476 | 498 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other (includes land titles revenue) | 923 | 836 | 891 | **991** | 1012 | 1071 |
|  | **5504** | **5756** | **5640** | **6000** | **6170** | **6424** |
| &nbsp;&nbsp; **Other** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector sales, rentals and services | 1144 | 1142 | 1164 | **1188** | 1259 | 1293 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector fundraising, donations, gifts, and contributions | 828 | 825 | 913 | **1019** | 1040 | 1048 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AIMCo investment management charges | 918 | 988 | 844 | **867** | 855 | 882 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fines and penalties | 222 | 186 | 144 | **167** | 167 | 167 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Refunds of expense | 423 | 171 | 183 | **179** | 174 | 174 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Innovation and Emissions Reduction Fund | 172 | 409 | 304 | **166** | 185 | 216 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Miscellaneous | 1443 | 553 | 694 | **588** | 579 | 595 |
|  | **5149** | **4273** | **4245** | **4173** | **4259** | **4376** |
| &nbsp;&nbsp; **Total revenue** | **82469** | **74138** | **75292** | **74550** | **78914** | **81518** |

---

---

| | |
|:---|:---|
| **Tables \|** Fiscal Plan 2026 – 29 | **151** |

---

------

**Schedule 5: Operating Expense** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Advanced Education | 6607 | 6635 | 7056 | **7110** | 7292 | 7439 |
| &nbsp;&nbsp; Affordability and Utilities | 125 | 160 | 140 | **146** | 146 | 146 |
| &nbsp;&nbsp; Agriculture and Irrigation | 833 | 860 | 868 | **828** | 815 | 838 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 140 | 157 | 150 | **152** | 156 | 156 |
| &nbsp;&nbsp; Assisted Living and Social Services | 9903 | 10732 | 10991 | **11510** | 11875 | 11967 |
| &nbsp;&nbsp; Children and Family Services | 1515 | 1595 | 1621 | **1684** | 1693 | 1693 |
| &nbsp;&nbsp; Education and Childcare | 10839 | 11832 | 11906 | **12865** | 12812 | 12980 |
| &nbsp;&nbsp; Energy and Minerals | 1223 | 892 | 810 | **865** | 938 | 956 |
| &nbsp;&nbsp; Environment and Protected Areas | 394 | 509 | 483 | **427** | 437 | 449 |
| &nbsp;&nbsp; Executive Council | 84 | 96 | 100 | **104** | 106 | 106 |
| &nbsp;&nbsp; Forestry and Parks | 359 | 367 | 383 | **380** | 373 | 368 |
| &nbsp;&nbsp; Hospital and Surgical Health Services | 9983 | 10724 | 11570 | **12336** | 13034 | 13548 |
| &nbsp;&nbsp; Indigenous Relations | 222 | 228 | 242 | **259** | 259 | 265 |
| &nbsp;&nbsp; Infrastructure | 467 | 491 | 476 | **510** | 485 | 475 |
| &nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 363 | 415 | 437 | **421** | 410 | 398 |
| &nbsp;&nbsp; Justice | 683 | 700 | 744 | **766** | 751 | 751 |
| &nbsp;&nbsp; Mental Health and Addiction | 1597 | 1665 | 1730 | **2002** | 2068 | 2075 |
| &nbsp;&nbsp; Municipal Affairs | 228 | 258 | 261 | **281** | 286 | 285 |
| &nbsp;&nbsp; Primary and Preventative Health Services | 11322 | 10654 | 11756 | **12263** | 12946 | 13688 |
| &nbsp;&nbsp; Public Safety and Emergency Services | 1259 | 1312 | 1371 | **1458** | 1478 | 1485 |
| &nbsp;&nbsp; Service Alberta and Red Tape Reduction | 160 | 162 | 172 | **183** | 179 | 181 |
| &nbsp;&nbsp; Technology and Innovation | 775 | 833 | 828 | **848** | 836 | 833 |
| &nbsp;&nbsp; Tourism and Sport | 124 | 118 | 120 | **118** | 127 | 112 |
| &nbsp;&nbsp; Transportation and Economic Corridors | 576 | 580 | 585 | **565** | 565 | 561 |
| &nbsp;&nbsp; Treasury Board and Finance | 2100 | 2174 | 2048 | **2103** | 2076 | 2111 |
| &nbsp;&nbsp; Legislative Assembly | 144 | 161 | 169 | **213** | 215 | 186 |
| &nbsp;&nbsp; **Total operating expense** | **62025** | **64311** | **67016** | **70398** | **72360** | **74053** |

---

---

| | |
|:---|:---|
| **152** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 6: Capital Amortization** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| (millions of dollars) | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Advanced Education | 539 | 573 | 560 | **556** | 562 | 574 |
| &nbsp;&nbsp; Affordability and Utilities | 1 | 2 | 2 | **2** | 2 | 2 |
| &nbsp;&nbsp; Agriculture and Irrigation | 29 | 40 | 45 | **50** | 53 | 48 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 7 | 7 | 7 | **7** | 7 | 7 |
| &nbsp;&nbsp; Assisted Living and Social Services | 71 | 57 | 61 | **61** | 61 | 61 |
| &nbsp;&nbsp; Education and Childcare | 542 | 505 | 522 | **530** | 531 | 532 |
| &nbsp;&nbsp; Energy and Minerals | 12 | 13 | 13 | **13** | 13 | 13 |
| &nbsp;&nbsp; Environment and Protected Areas | 2 | 4 | 4 | **4** | 4 | 4 |
| &nbsp;&nbsp; Forestry and Parks | 28 | 40 | 40 | **40** | 41 | 41 |
| &nbsp;&nbsp; Hospital and Surgical Health Services | 417 | 181 | 180 | **183** | 183 | 166 |
| &nbsp;&nbsp; Infrastructure | 170 | 425 | 425 | **435** | 412 | 418 |
| &nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 1 | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Justice | 7 | 7 | 7 | **7** | 7 | 7 |
| &nbsp;&nbsp; Mental Health and Addiction | 1 |  | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Primary and Preventative Health Services | 155 | 165 | 165 | **165** | 165 | 165 |
| &nbsp;&nbsp; Public Safety and Emergency Services | 28 | 29 | 29 | **29** | 29 | 29 |
| &nbsp;&nbsp; Service Alberta and Red Tape Reduction | 17 | 18 | 18 | **18** | 18 | 18 |
| &nbsp;&nbsp; Technology and Innovation | 67 | 70 | 75 | **71** | 72 | 71 |
| &nbsp;&nbsp; Transportation and Economic Corridors | 848 | 884 | 884 | **925** | 978 | 1029 |
| &nbsp;&nbsp; Treasury Board and Finance | 23 | 24 | 24 | **12** | 14 | 13 |
| &nbsp;&nbsp; Legislative Assembly | 1 | 3 | 3 | **3** | 3 | 3 |
| &nbsp;&nbsp; **Total amortization expense** | **2968** | **3048** | **3067** | **3113** | **3157** | **3205** |
|  **Schedule 7: Inventory Consumption** |  |  |  |  |  |  |
| (millions of dollars) | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Advanced Education | 54 | 203 | 58 | **72** | 74 | 75 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 1 | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Assisted Living and Social Services | 33 | 33 | 33 | **33** | 33 | 33 |
| &nbsp;&nbsp; Education and Childcare | 24 |  |  | **-** |  |  |
| &nbsp;&nbsp; Forestry and Parks |  | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Hospital and Surgical Health Services | 1081 | 1252 | 1252 | **1314** | 1384 | 1384 |
| &nbsp;&nbsp; Infrastructure | 1 | 2 | 2 | **2** |  |  |
| &nbsp;&nbsp; Mental Health and Addiction | 16 | 18 | 19 | **19** | 20 | 20 |
| &nbsp;&nbsp; Primary and Preventative Health Services | 173 | 363 | 324 | **225** | 202 | 213 |
| &nbsp;&nbsp; Public Safety and Emergency Services |  | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Service Alberta and Red Tape Reduction | 4 | 6 | 6 | **6** | 6 | 6 |
| &nbsp;&nbsp; Transportation and Economic Corridors | 62 | 66 | 66 | **66** | 66 | 66 |
| &nbsp;&nbsp; **Total inventory consumption expense** | **1448** | **1945** | **1763** | **1740** | **1788** | **1800** |
|  **Schedule 8: Inventory Acquisition** |  |  |  |  |  |  |
| (millions of dollars) | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Advanced Education | 48 | 197 | 53 | **67** | 68 | 70 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 1 | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Assisted Living and Social Services | 33 | 33 | 33 | **33** | 33 | 33 |
| &nbsp;&nbsp; Education and Childcare | 25 |  |  | **-** |  |  |
| &nbsp;&nbsp; Forestry and Parks | 2 | 1 | 1 | **1** | 1 | 1 |
| &nbsp;&nbsp; Hospital and Surgical Health Services | 700 | 1252 | 1252 | **1314** | 1384 | 1384 |
| &nbsp;&nbsp; Infrastructure | 1 | 2 | 2 | **2** |  |  |
| &nbsp;&nbsp; Mental Health and Addiction | 16 | 18 | 19 | **19** | 20 | 20 |
| &nbsp;&nbsp; Primary and Preventative Health Services | 562 | 241 | 202 | **227** | 202 | 203 |
| &nbsp;&nbsp; Service Alberta and Red Tape Reduction | 3 | 6 | 6 | **6** | 6 | 6 |
| &nbsp;&nbsp; Transportation and Economic Corridors | 61 | 66 | 66 | **66** | 66 | 66 |
| &nbsp;&nbsp; **Total inventory acquisition** | **1451** | **1817** | **1634** | **1735** | **1781** | **1784** |

---

---

| | |
|:---|:---|
| **Tables** \| Fiscal Plan 2026 – 29 | **153** |

---

------

**Schedule 9: Debt Servicing Costs** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; **Taxpayer-supported general debt servicing costs** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare – school boards | 10 | 9 | 9 | **9** | 9 | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance | 991 | 954 | 952 | **1170** | 1488 | 1740 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total** | **1001** | **963** | **961** | **1179** | **1497** | **1748** |
| &nbsp;&nbsp; **Taxpayer-supported capital plan debt servicing costs** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare – Alberta schools alternative procurement P3s | 33 | 33 | 33 | **32** | 35 | 38 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors – ring road P3s | 115 | 112 | 112 | **108** | 105 | 100 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance – direct borrowing | 1288 | 1240 | 1237 | **1520** | 1934 | 2260 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total** | **1436** | **1385** | **1382** | **1660** | **2074** | **2399** |
| &nbsp;&nbsp; **Total taxpayer-supported debt servicing costs** | **2437** | **2348** | **2343** | **2838** | **3571** | **4147** |
| &nbsp;&nbsp; **Self-supported debt servicing costs** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance – loans to local authorities | 671 | 523 | 483 | **468** | 537 | 590 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance – Ag. Financial Services Corp. | 106 | 97 | 96 | **100** | 114 | 126 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total self-supported debt servicing costs** | **777** | **620** | **579** | **568** | **651** | **716** |
| &nbsp;&nbsp; **Total debt servicing costs** | **3215** | **2968** | **2922** | **3407** | **4222** | **4863** |
|  **Schedule 10: Disaster and Emergency Assistance** |  |  |  |  |  |  |
|  (millions of dollars) |  |  |  |  |  |  |
|  | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Agriculture and Irrigation - agriculture support | 1039 |  | 705 | **-** |  |  |
| &nbsp;&nbsp; Assisted Living and Social Services - wildfire supports | 14 |  | 5 | **-** |  |  |
| &nbsp;&nbsp; Forestry and Parks – wildfire fighting | 702 |  | 756 | **-** |  |  |
| &nbsp;&nbsp; Municipal Affairs - wildfire support | 19 |  |  | **-** |  |  |
| &nbsp;&nbsp; Public Safety and Emergency Services – wildfire / flood support | 158 |  | 39 | **-** |  |  |
| &nbsp;&nbsp; Total disaster and emergency assistance expense | 1932 | - | 1506 | **-** | - | - |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  **Schedule 11: Pension Liabilities <sup>a</sup>** |  |  |  |  |  |
| (millions of dollars) | **At March 31** | **At March 31** | **At March 31** | **At March 31** | **At March 31** |
|  | **2025** | **2026** | **2027** | **2028** | **2029** |
|  | **Actual** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Teachers' Pension Plan (pre-1992) | 6696 | 6624 | **6344** | 6061 | 5775 |
| &nbsp;&nbsp; Public Service Management Pension Plan (pre-1992; closed) <sup>b</sup> | 335 | 307 | **278** | 249 | 218 |
| &nbsp;&nbsp; Universities Academic Pension Plan (pre-1992) | 203 | 201 | **199** | 195 | 192 |
| &nbsp;&nbsp; Special Forces Pension Plan (pre-1992) | 61 | 55 | **48** | 40 | 29 |
| &nbsp;&nbsp; Members of the Legislative Assembly Pension Plan (closed) <sup>b</sup> | 30 | 28 | **26** | 24 | 21 |
| &nbsp;&nbsp; Public Service Supplementary Retirement Plan | 24 | 23 | **21** | 20 | 19 |
| &nbsp;&nbsp; SUCH sector – Universities Academic / Supp. Exec. Retirement Plans | 155 | 54 | **(32)** | (120) | (208) |
| &nbsp;&nbsp; **Total pension liabilities** | **7504** | **7292** | **6884** | **6469** | **6046** |
| &nbsp;&nbsp; **Annual non-cash change in pension liabilities** | **(403)** | **(196)** | **(408)** | **(415)** | **(423)** |

---

<sup>a</sup> This schedule excludes the Local Authorities Pension Plan, the Public Service Pension Plan and the Management Employees Pension Plan, which are fully funded and to which the government has no outstanding or additional obligation.

<sup>b</sup> Membership closed and pensionable service no longer being accrued.

---

| | |
|:---|:---|
| **154** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 12: Cash Adjustments <sup>a</sup>** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; **Retained income of funds and agencies** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Heritage Savings Trust Fund | (1871) | (988) | (2271) | **(2225)** | (1940) | (1859) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ATB Financial | (348) | (285) | (399) | **(426)** | (489) | (539) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture Financial Services Corporation | 46 | (1054) | (328) | **(1192)** | (1350) | (1539) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage Foundation for Medical Research Endowment Fund | (169) | (100) | (248) | **(221)** | (179) | (169) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage Science and Engineering Research Endowment Fund | (86) | (56) | (146) | **(127)** | (102) | (94) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Heritage Scholarship Fund | (79) | (66) | (163) | **(141)** | (112) | (105) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Social Housing Corporation | 7 | 13 | 43 | **(10)** | 6 | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Credit Union Deposit Guarantee Corporation | (17) | (15) | (18) | **(19)** | (19) | (20) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Petroleum Marketing Commission | 616 | 674 | 604 | **313** | 314 | 343 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Innovation and Emissions Reduction Fund | (89) |  | (51) | **(17)** | (21) | (29) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Balancing Pool | (50) | (57) | (56) | **(66)** | (56) | (58) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other | (72) | (14) | 21 | **59** | 61 | 71 |
| &nbsp;&nbsp; **Total retained income of funds and agencies** | **(2111)** | **(1949)** | **(3011)** | **(4069)** | **(3885)** | **(3907)** |
| &nbsp;&nbsp; **Other cash adjustments** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector own-source revenue | (6805) | (6243) | (6433) | **(6479)** | (6698) | (6800) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector own-source expense | 7075 | 7328 | 6561 | **7425** | 7548 | 7621 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net deferred capital contribution cash adjustment | 4 | (72) | (13) | **(69)** | (87) | (114) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy royalties (difference between accrued revenue & cash) | 552 | (37) | 434 | **107** | 307 | 323 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Student loans | (296) | (317) | (141) | **(189)** | (176) | (205) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other cash adjustments | (733) | (427) | (311) | **(414)** | (502) | (595) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Disaster assistance revenue / expense | (1) | 566 | 98 | **-** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pension provisions (non-cash expense) | (403) | (375) | (196) | **(408)** | (415) | (423) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory acquisition (excluding SUCH sector; non-cash expense) | (205) | (199) | (199) | **(224)** | (198) | (199) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventory consumption (excluding SUCH sector; non-cash expense) | 180 | 308 | 318 | **219** | 194 | 205 |
| &nbsp;&nbsp; **Total other cash adjustments** | **(632)** | **533** | **118** | **(32)** | **(26)** | **(187)** |
| &nbsp;&nbsp; **Capital cash adjustments** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital investment (excluding SUCH sector self-financed) | (3437) | (4013) | (4449) | **(5784)** | (6099) | (4920) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash requirement adjustment |  | 800 | 869 | **997** | 1000 | 835 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current principal repayments (P3s – public-private partnerships) | (74) | (103) | (84) | **(91)** | (96) | (102) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alternative financing (P3s – public-private partnerships) | 4 |  | 68 | **116** | 16 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortization (excluding SUCH sector; non-cash expense) | 1305 | 1402 | 1798 | **1832** | 1860 | 1892 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Book value of asset disposals (net non-cash expense / revenue) | - | - | - | **-** | - | - |
| &nbsp;&nbsp; **Total capital cash adjustments** | **(2203)** | **(1915)** | **(1798)** | **(2931)** | **(3320)** | **(2295)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ATB Financial dividend | 100 | 100 | 100 | 100 | 100 | 100 |
| &nbsp;&nbsp; **Total cash adjustments** | **(4845)** | **(3230)** | **(4591)** | **(6932)** | **(7132)** | **(6289)** |

---

<sup>a</sup> Negative cash adjustments are a cash requirement; positive cash adjustments are a cash source.

---

| | |
|:---|:---|
| **Tables** \| Fiscal Plan 2026 – 29 | **155** |

---

------

**Schedule 13: Capital Plan <sup>a</sup>** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| (millions of dollars) | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Advanced Education | 663 | 501 | 895 | **595** | 627 | 607 |
| &nbsp;&nbsp; Affordability and Utilities | 7 | 8 | 8 | **7** | 8 | 8 |
| &nbsp;&nbsp; Agriculture and Irrigation | 107 | 99 | 116 | **104** | 52 | 45 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 91 | 63 | 67 | **41** | 56 | 76 |
| &nbsp;&nbsp; Assisted Living and Social Services | 307 | 532 | 508 | **694** | 767 | 779 |
| &nbsp;&nbsp; Children and Family Services | 4 | 1 | 7 | **3** | 4 | 4 |
| &nbsp;&nbsp; Education and Childcare | 834 | 1056 | 1145 | **1636** | 1412 | 932 |
| &nbsp;&nbsp; Energy and Minerals | 185 | 232 | 222 | **37** | 38 | 77 |
| &nbsp;&nbsp; Environment and Protected Areas | 51 | 75 | 76 | **69** | 57 | 51 |
| &nbsp;&nbsp; Forestry and Parks | 113 | 129 | 122 | **147** | 154 | 123 |
| &nbsp;&nbsp; Hospital and Surgical Health Services | 742 | 422 | 571 | **446** | 597 | 387 |
| &nbsp;&nbsp; Indigenous Relations | 14 | 10 | 14 | **8** | 8 | 8 |
| &nbsp;&nbsp; Infrastructure | 289 | 1076 | 797 | **1322** | 1788 | 1671 |
| &nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 5 | 3 | 27 | **5** | 2 | 2 |
| &nbsp;&nbsp; Justice | 11 | 18 | 23 | **30** | 17 | 16 |
| &nbsp;&nbsp; Mental Health and Addiction | 97 | 129 | 128 | **27** |  |  |
| &nbsp;&nbsp; Municipal Affairs | 1040 | 1131 | 1144 | **1105** | 1220 | 1213 |
| &nbsp;&nbsp; Primary and Preventative Health Services | 14 | 22 | 35 | **42** | 42 | 42 |
| &nbsp;&nbsp; Public Safety and Emergency Services | 11 | 31 | 35 | **32** | 28 | 6 |
| &nbsp;&nbsp; Service Alberta and Red Tape Reduction | 40 | 72 | 61 | **68** | 55 | 27 |
| &nbsp;&nbsp; Technology and Innovation | 174 | 282 | 256 | **352** | 118 | 100 |
| &nbsp;&nbsp; Tourism and Sport | 10 | 15 | 15 | **9** | 9 |  |
| &nbsp;&nbsp; Transportation and Economic Corridors | 2421 | 2718 | 2398 | **3166** | 2925 | 2162 |
| &nbsp;&nbsp; Treasury Board and Finance | 12 | 9 | 12 | **20** | 12 | 10 |
| &nbsp;&nbsp; Legislative Assembly | 2 | 4 | 4 | **4** | 1 | 1 |
| &nbsp;&nbsp; **Total capital plan** | **7243** | **8639** | **8687** | **9969** | **9998** | **8349** |

---

<sup>a</sup> The Capital Plan comprises capital grants included in expense plus capital investment in government-owned assets not included in expense. Capital investment adds to government capital assets, and those assets are depreciated over time through amortization expense included in total expense. 

**Schedule 14: Capital Grants** 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| (millions of dollars) | **2024-25** | **2025-26** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
|  | **Actual** | **Budget** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp; Affordability and Utilities | 6 | 6 | 6 | **5** | 5 | 5 |
| &nbsp;&nbsp; Agriculture and Irrigation | 87 | 85 | 85 | **85** | 38 | 30 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 90 | 61 | 65 | **38** | 54 | 74 |
| &nbsp;&nbsp; Assisted Living and Social Services | 262 | 476 | 450 | **628** | 715 | 725 |
| &nbsp;&nbsp; Children and Family Services |  |  |  | **1** | 2 | 2 |
| &nbsp;&nbsp; Education and Childcare | 12 | 19 | 43 | **40** | 26 | 31 |
| &nbsp;&nbsp; Energy and Minerals | 165 | 217 | 205 | **17** | 18 | 62 |
| &nbsp;&nbsp; Environment and Protected Areas | 44 | 52 | 58 | **53** | 40 | 40 |
| &nbsp;&nbsp; Forestry and Parks |  | 1 | 1 | **1** | 1 |  |
| &nbsp;&nbsp; Indigenous Relations | 13 | 10 | 14 | **8** | 8 | 8 |
| &nbsp;&nbsp; Infrastructure | 35 | 4 | 5 | **15** | 35 | 24 |
| &nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 1 |  | 21 | **-** |  |  |
| &nbsp;&nbsp; Mental Health and Addiction | 91 | 112 | 127 | **20** |  |  |
| &nbsp;&nbsp; Municipal Affairs | 1039 | 1129 | 1143 | **1105** | 1219 | 1211 |
| &nbsp;&nbsp; Public Safety and Emergency Services | 1 | 8 | 8 | **20** | 23 | 1 |
| &nbsp;&nbsp; Technology and Innovation | 48 | 106 | 103 | **183** |  |  |
| &nbsp;&nbsp; Tourism and Sport | 10 | 15 | 15 | **9** | 9 |  |
| &nbsp;&nbsp; Transportation and Economic Corridors | 1030 | 1151 | 996 | **1443** | 1192 | 709 |
| &nbsp;&nbsp; Treasury Board and Finance | - | - | 1 | **-** | - | - |
| &nbsp;&nbsp; **Total capital grants** | **2934** | **3452** | **3347** | **3672** | **3384** | **2923** |

---

---

| | |
|:---|:---|
| **156** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 15: Capital Investment <sup>a</sup>** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Advanced Education | 663 | 501 | 895 | **595** | 627 | 607 |
| &nbsp;&nbsp; Affordability and Utilities | 1 | 1 | 1 | **1** | 3 | 3 |
| &nbsp;&nbsp; Agriculture and Irrigation | 20 | 14 | 31 | **18** | 15 | 15 |
| &nbsp;&nbsp; Arts, Culture and Status of Women | 1 | 2 | 2 | **2** | 2 | 2 |
| &nbsp;&nbsp; Assisted Living and Social Services | 45 | 56 | 58 | **65** | 52 | 54 |
| &nbsp;&nbsp; Children and Family Services | 4 | 1 | 7 | **2** | 2 | 2 |
| &nbsp;&nbsp; Education and Childcare | 822 | 1036 | 1102 | **1595** | 1387 | 902 |
| &nbsp;&nbsp; Energy and Minerals | 20 | 15 | 16 | **21** | 20 | 15 |
| &nbsp;&nbsp; Environment and Protected Areas | 6 | 23 | 18 | **17** | 17 | 10 |
| &nbsp;&nbsp; Forestry and Parks | 113 | 128 | 121 | **147** | 153 | 123 |
| &nbsp;&nbsp; Hospital and Surgical Health Services | 742 | 422 | 571 | **446** | 597 | 387 |
| &nbsp;&nbsp; Indigenous Relations | 1 |  |  | **-** |  |  |
| &nbsp;&nbsp; Infrastructure | 254 | 1072 | 792 | **1307** | 1753 | 1647 |
| &nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 4 | 3 | 6 | **5** | 2 | 2 |
| &nbsp;&nbsp; Justice | 11 | 18 | 23 | **30** | 17 | 16 |
| &nbsp;&nbsp; Mental Health and Addiction | 6 | 17 | 2 | **7** |  |  |
| &nbsp;&nbsp; Municipal Affairs |  | 2 | 1 | **1** | 1 | 2 |
| &nbsp;&nbsp; Primary and Preventative Health Services | 14 | 22 | 35 | **42** | 42 | 42 |
| &nbsp;&nbsp; Public Safety and Emergency Services | 10 | 23 | 27 | **12** | 5 | 5 |
| &nbsp;&nbsp; Service Alberta and Red Tape Reduction | 40 | 72 | 61 | **68** | 55 | 27 |
| &nbsp;&nbsp; Technology and Innovation | 126 | 176 | 154 | **169** | 118 | 100 |
| &nbsp;&nbsp; Transportation and Economic Corridors | 1391 | 1567 | 1402 | **1723** | 1733 | 1453 |
| &nbsp;&nbsp; Treasury Board and Finance | 12 | 9 | 12 | **20** | 12 | 10 |
| &nbsp;&nbsp; Legislative Assembly | 2 | 4 | 4 | **4** | 1 | 1 |
| &nbsp;&nbsp; **Total capital investment** | **4309** | **5187** | **5340** | **6297** | **6614** | **5426** |

---

<sup>a</sup> Capital investment is not included in expense. Rather, the assets are added to government capital assets and depreciated over time through amortization expense.

**Schedule 16: Capital Assets** 

(millions of dollars)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **At March 31** | **At March 31** | **At March 31** | **At March 31** | **At March 31** |
| | **2025**<br> **Actual** | **2026**<br> **Forecast** | **2027**<br> **Estimate** | **2028**<br> **Target** | **2029**<br> **Target** |
| &nbsp;&nbsp; Net book value at start of the year | 60371 | 61708 | **63112** | 65299 | 67757 |
| &nbsp;&nbsp; Additions (capital investment) | 4309 | 5340 | **6297** | 6614 | 5426 |
| &nbsp;&nbsp; Cash requirement adjustment |  | (869) | **(997)** | (1000) | (835) |
| &nbsp;&nbsp; Amortization | (2968) | (3067) | **(3113)** | (3157) | (3205) |
| &nbsp;&nbsp; Net book value of capital asset disposals / adjustments | (4) | - | **-** | - | - |
| &nbsp;&nbsp; **Net book value at end of year** | **61708** | **63112** | **65299** | **67757** | **69143** |
| &nbsp;&nbsp; Prepaid | 631 | 631 | **631** | 631 | 631 |
| &nbsp;&nbsp; Inventory, purchased intangibles and other | 586 | 457 | **453** | 446 | 430 |
| &nbsp;&nbsp; **Total capital and inventory assets** | **62925** | **64200** | **66383** | **68834** | **70204** |

---

---

| | |
|:---|:---|
| **Tables \|**Fiscal Plan 2026 – 29 | **157** |

---

------

**Schedule 17: Capital Plan Funding Sources** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Capital Plan, less | 7243 | 8639 | 8687 | **9969** | 9998 | 8349 |
| &nbsp;&nbsp; Non-cash adjustments | 273 | 40 | (81) | **13** | 19 | (45) |
| &nbsp;&nbsp; Cash requirement adjustment | - | (800) | (869) | **(997)** | (1000) | (835) |
| &nbsp;&nbsp; Capital Plan funding requirements | **7517** | **7879** | **7737** | **8985** | **9017** | **7469** |
| &nbsp;&nbsp; Source of funding: |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash received / assets donated / book value of disposals | 754 | 780 | 901 | **915** | 722 | 252 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retained income of funds and agencies | 34 | 35 | 36 | **63** | 59 | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SUCH sector self-financed | 872 | 487 | 891 | **513** | 515 | 506 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology Innovation and Emissions Reduction Fund | 18 | 40 | 36 | **-** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alternative financing (P3s – public-private partnerships) | 4 |  | 68 | **116** | 16 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General revenue fund cash / direct borrowing | 5836 | 6537 | 5805 | **7379** | 7705 | 6651 |
| &nbsp;&nbsp; **Total capital plan funding sources** | **7517** | **7879** | **7737** | **8985** | **9017** | **7469** |

---

**Schedule 18: Annual Debt Maturities** 

(millions of dollars)

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | **2024-25** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
| &nbsp;&nbsp; Long-term debt maturities | 5821 | 12634 | **5033** | 7320 | 4984 |
| &nbsp;&nbsp; Short-term debt maturities | 10514 | 4735 | **5934** | - | - |
| &nbsp;&nbsp; **Total annual debt maturities** | **16335** | **17369** | **10967** | **7320** | **4984** |

---

**Schedule 19: Borrowing Requirements** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Taxpayer-supported debt | 7376 | 9651 | 13674 | **18721** | 21273 | 17919 |
| &nbsp;&nbsp; Self-supported debt<sup>a</sup> | 320 | 270 | 150 | **416** | 385 | 543 |
| &nbsp;&nbsp; Government business enterprises | 659 | 1486 | 2109 | **1798** | 915 | 180 |
| &nbsp;&nbsp; **Total borrowing requirements** | **8355** | **11407** | **15933** | **20935** | **22573** | **18642** |

---

<sup>a</sup> Debt incurred to lend to Agriculture Financial Services Corporation and debt incurred to make loans to local authorities.

**Schedule 20: Borrowing Sources <sup>a</sup>** 

(millions of dollars)

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | | **2025-26** | **2025-26** | | | |
| | **2024-25**<br>**Actual** | **Budget** | **Forecast** | **2026-27**<br>**Estimate** | **2027-28**<br>**Target** | **2028-29**<br>**Target** |
| &nbsp;&nbsp; Money market (net change) | (1884) | 2281 | 3886 | **5234** | 4515 | 3728 |
| &nbsp;&nbsp; Term debt | 10239 | 9126 | 12047 | **15701** | 18058 | 14914 |
| &nbsp;&nbsp; **Total borrowing sources** | **8355** | **11407** | **15933** | **20935** | **22573** | **18642** |

---

<sup>a</sup> Forecast and maturities numbers include new requirements and maturing debt (money market and long-term debt).

---

| | |
|:---|:---|
| **158** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 21: Changes to Fees** 

---

| | | |
|:---|:---|:---|
| | **2025-26** | **2026-27** |
| &nbsp;&nbsp; **Advanced Education** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apprenticeship Education Program | $35 | $150 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade Qualifier | $60 | $150 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Blue Seal | $50 | $150 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Red Seal |  | $150 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Entrance Exam |  | $150 |
| &nbsp;&nbsp; **Arts, Culture and Status of Women** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jubilee Auditoria Facility Ticket Fee | $3 | $4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Admission Fees for Provincial Historical Sites | $9 - $50 | $11 - $55 |
| &nbsp;&nbsp; **Assisted Living and Social Services** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Continuing Care Homes - Resident Daily Charges |  | 2% increase across |
|  |  | resident daily charges |
| &nbsp;&nbsp; **Environment and Protected Areas** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Air Photo Library Fees | $17 | $25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Water and Waste Water Operator Certificates | $130 | $156 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *Other Environmental Protection and Enhancement Act and Water Act* | $15 - $30000 | $27 - $45000 |
| &nbsp;&nbsp; **Forestry and Parks** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Grazing Lease Rental Rate Increase - Zone 1 & 2<sup>a</sup> | $6.07 - $8.70 / AUM | $6.97 - $9.94 / AUM |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Land Rental Rates - Various | Various | up to 65% increase |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Land Rental Rates - Aerodrome Rental Rent | $2.30/Acre | $230/Acre |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Land Rental Rates - Commercial / Industrial Work Camp Rental Rate | Various | up to 65% increase |
| &nbsp;&nbsp; **Jobs, Economy, Trade and Immigration** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Alberta Advantage Immigration Program - Expression of Interest Fee |  | $135 |
| &nbsp;&nbsp; **Justice** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Excessive Speed, Racing and Stunting Fines | Various | 30% to 50% increases |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commissioner of Oath Civil Court Documents Fees |  | $25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Immediate Roadside Sanctions Late Payment Charges |  | $20 or 20% of balance |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Court and Justice Services Document Authentication Fees | $10 | $20 |
| &nbsp;&nbsp; **Service Alberta and Red Tape Reduction** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Residential Tenancy Dispute Resolution Service | $75 | $100 - $150 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land Titles and Surveys Resubmission Fee |  | $25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Land Titles Fees | $2 - $30 | $5 - $75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate Registries Fees | $5 - $283 | 3% increase |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Licensing and Registration Fees for Business and Charities | $168 - $2000 | 33% increase |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Motor Vehicle Fees | $15 - $80 | $20 - $90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class 1 and 3 Vehicle Registration Fees<sup>b</sup> | $40.69 - $1,804.67 | $45.58 - $2,021.23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Class 2 Vehicle Registration Fees<sup>b</sup> | $49.81 - $82.24 | $59.78 - $98.69 |
| &nbsp;&nbsp; **Transportation and Economic Corridors** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Safety Fitness Certificate Fees<sup>b</sup> | $166 | $186 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commercial Examiner Fees<sup>b</sup> | $150 | $168 |

---

<sup>a</sup> A Grazing Lease Rental Rate "AUM" is Animal Unit Month

<sup>b</sup> Effective September 1, 2026

---

| | |
|:---|:---|
| **Tables** \| Fiscal Plan 2026 – 29 | **159** |

---

------

**Schedule 22: Full-Time Equivalents <sup>a</sup>** 

---

| | | | |
|:---|:---|:---|:---|
| | **2025-26<br>Budget** | **2026-27<br>Estimate** | **Change** |
| &nbsp;&nbsp; **Departments** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education | 534 | **523** | (11) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities | 126 | **129** | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 636 | **637** | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 460 | **453** | (7) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 3225 | **3223** | (2) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Children and Family Services | 2734 | **2735** | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare | 925 | **927** | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals | 482 | **487** | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas | 1043 | **1020** | (23) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Council - Department | 191 | **193** | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive Council - Communications and Public Engagement | 288 | **288** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Forestry and Parks | 2106 | **2084** | (22) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 253 | **276** | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations | 175 | **175** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Infrastructure | 869 | **926** | 57 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 1192 | **1215** | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Justice | 3575 | **3556** | (19) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction | 186 | **216** | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs | 441 | **441** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 948 | **1443** | 495 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 3511 | **3636** | 125 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 993 | **900** | (93) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation | 1309 | **1423** | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport | 62 | **62** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 696 | **695** | (1) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance - Department | 672 | **692** | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance - Public Service Commission | 692 | **692** | - |
| &nbsp;&nbsp; **Departments** | **28324** | **29047** | **723** |
| &nbsp;&nbsp; **Agencies / SUCH sector / other operationally-independent entities** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advanced Education - Post-secondary institutions | 33741 | **34151** | 410 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Affordability and Utilities - Alberta Utilities Commission | 132 | **132** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Agriculture and Irrigation - Agriculture Financial Services Corporation | 570 | **570** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assisted Living and Social Services - Assisted Living Alberta | 10930 | **10930** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Education and Childcare - School boards (including Francophone / charter) |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Certificated Staff | 39434 | **41034** | 1600 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-certificated Staff | 27926 | **28726** | 800 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy and Minerals - Alberta Energy Regulator | 1102 | **1102** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Environment and Protected Areas - Natural Resources Conservation Board | 34 | **34** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services - Acute Care Alberta | 51473 | **53321** | 1848 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Indigenous Relations - Alberta Indigenous Opportunities Corporation | 22 | **22** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration - Invest Alberta Corporation | 50 | **50** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction - Canadian Centre of Recovery Excellence | 40 | **50** | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mental Health and Addiction - Recovery Alberta | 8190 | **9284** | 1094 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Municipal Affairs - Safety Codes Council | 60 | **60** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services - Health Quality Alberta | 45 | **45** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services - Health Shared Services | 10070 | **10070** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primary and Preventative Health Services - Primary Care Alberta | 9607 | **9607** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services - Alberta Sheriffs Police Services | 1226 | **1267** | 41 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services - Civil Forfeiture Fund |  | **10** | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Public Safety and Emergency Services - Victims of Crime and Public Safety Fund | 54 | **54** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation - Alberta Enterprise Corporation | 13 | **13** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Innovation - Alberta Innovates Corporation | 604 | **608** | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tourism and Sport - Travel Alberta Corporation | 80 | **80** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance - Alberta Insurance Council | 41 | **47** | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance - Alberta Investment Management Corporation | 723 | **723** |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance - Alberta Pensions Services Corporation | 375 | **379** | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treasury Board and Finance - Alberta Securities Commission | 280 | **289** | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Legislative Assembly | 782 | **795** | 13 |
| &nbsp;&nbsp; **Agencies / SUCH sector / other operationally-independent entities** | **197604** | **203453** | **5849** |
| &nbsp;&nbsp; **Total full-time equivalents** | **225928** | **232500** | **6572** |

---

a 2025-26 numbers have been restated on the 2026-27 basis, incorporating ministry re-organizations, and for updated information where applicable.

---

| | |
|:---|:---|
| **160** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 23: Expense by Object <sup>a</sup>** 

(millions of dollars)

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | ![LOGO](g96450dsp506a.jpg) | ![LOGO](g96450dsp506b.jpg) | ![LOGO](g96450dsp506c.jpg) | ![LOGO](g96450dsp506d.jpg) | ![LOGO](g96450dsp506e.jpg) | ![LOGO](g96450dsp506f.jpg) | ![LOGO](g96450dsp506g.jpg) | ![LOGO](g96450dsp506h.jpg) | ![LOGO](g96450dsp506i.jpg) | ![LOGO](g96450dsp506j.jpg) |
| &nbsp;&nbsp;&nbsp; Legislative Assembly | 114 | 84 |  |  | 3 |  |  |  | 15 | **216** |
| &nbsp;&nbsp;&nbsp; Advanced Education | 4446 | 1785 | 702 |  | 556 | 72 | (86) |  | 178 | **7652** |
| &nbsp;&nbsp;&nbsp; Affordability and Utilities | 47 | 85 | 3 | 5 | 2 |  |  |  | 11 | **153** |
| &nbsp;&nbsp;&nbsp; Agriculture and Irrigation | 152 | 561 | 111 | 85 | 50 |  |  |  | 3 | **963** |
| &nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women | 60 | 26 | 65 | 38 | 7 | 1 |  |  | 2 | **199** |
| &nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 2222 | 4912 | 4376 | 628 | 61 | 33 |  |  |  | **12233** |
| &nbsp;&nbsp;&nbsp; Children and Family Services | 365 | 692 | 627 | 1 |  |  |  |  |  | **1685** |
| &nbsp;&nbsp;&nbsp; Education and Childcare | 8474 | 1795 | 2596 | 40 | 530 |  |  | 40 |  | **13476** |
| &nbsp;&nbsp;&nbsp; Energy and Minerals | 267 | 597 | 1 | 17 | 13 |  |  |  |  | **894** |
| &nbsp;&nbsp;&nbsp; Environment and Protected Areas | 152 | 105 | 170 | 53 | 4 |  |  |  |  | **484** |
| &nbsp;&nbsp;&nbsp; Executive Council | 74 | 28 | 2 |  |  |  |  |  |  | **104** |
| &nbsp;&nbsp;&nbsp; Forestry and Parks | 219 | 141 | 19 | 1 | 40 | 1 |  |  |  | **421** |
| &nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 7272 | 4709 | 355 |  | 183 | 1314 |  |  |  | **13832** |
| &nbsp;&nbsp;&nbsp; Indigenous Relations | 31 | 8 | 221 | 8 |  |  |  |  |  | **268** |
| &nbsp;&nbsp;&nbsp; Infrastructure | 77 | 421 |  | 15 | 435 | 2 |  |  | 12 | **961** |
| &nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration | 182 | 74 | 165 |  | 1 |  |  |  |  | **422** |
| &nbsp;&nbsp;&nbsp; Justice | 576 | 72 | 113 |  | 7 |  |  |  | 6 | **773** |
| &nbsp;&nbsp;&nbsp; Mental Health and Addiction | 1184 | 578 | 240 | 20 | 1 | 19 |  |  |  | **2043** |
| &nbsp;&nbsp;&nbsp; Municipal Affairs | 70 | 31 | 181 | 1105 |  |  |  |  |  | **1386** |
| &nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 2642 | (102) | 9721 |  | 165 | 225 |  |  | 2 | **12653** |
| &nbsp;&nbsp;&nbsp; Public Safety and Emergency Services | 589 | 596 | 273 | 20 | 29 | 1 |  |  |  | **1509** |
| &nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction | 103 | 30 | 49 |  | 18 | 6 |  |  | 1 | **206** |
| &nbsp;&nbsp;&nbsp; Technology and Innovation | 261 | 392 | 195 | 183 | 71 |  |  |  | 1 | **1103** |
| &nbsp;&nbsp;&nbsp; Tourism and Sport | 19 | 41 | 58 | 9 |  |  |  |  |  | **127** |
| &nbsp;&nbsp;&nbsp; Transportation and Economic Corridors | 72 | 484 |  | 1443 | 925 | 66 |  | 108 | 9 | **3106** |
| &nbsp;&nbsp;&nbsp; Treasury Board and Finance | 564 | 905 | 562 |  | 12 |  | (322) | 3258 | 72 | **5051** |
| &nbsp;&nbsp;&nbsp; Contingency (voted and included in TBF) | - | - | - | - | - | - | - | - | 2000 | **2000** |
| &nbsp;&nbsp;&nbsp; **Total 2026-27 expense** | **30231** | **19050** | **20804** | **3672** | **3113** | **1740** | **(408)** | **3407** | **2313** | **83922** |

---

<sup>a</sup> Total expense includes a provision of $2,000 million in contingency for disaster / emergency expense needs (voted and included in Treasury Board and Finance). 

---

| | |
|:---|:---|
| **Tables** \| Fiscal Plan 2026 – 29 | **161** |

---

------

**Schedule 24: Expense by Function <sup>a</sup>** 

(millions of dollars)

---

| | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | ![LOGO](g96450dsp507a.jpg) | ![LOGO](g96450dsp507b.jpg) | ![LOGO](g96450dsp507c.jpg) | ![LOGO](g96450dsp507d.jpg) | ![LOGO](g96450dsp507e.jpg) | ![LOGO](g96450dsp507f.jpg) | ![LOGO](g96450dsp507g.jpg) | ![LOGO](g96450dsp507h.jpg) | ![LOGO](g96450dsp507i.jpg) | ![LOGO](g96450dsp507j.jpg) | ![LOGO](g96450dsp507k.jpg) | ![LOGO](g96450dsp507l.jpg) | ![LOGO](g96450dsp506j.jpg) |
| &nbsp;&nbsp;&nbsp; Legislative Assembly |  |  | 18 |  |  |  |  |  |  |  | 198 |  | **216** |
| &nbsp;&nbsp;&nbsp; Advanced Education |  | 7737 |  | 1 |  |  |  |  |  |  | (86) |  | **7652** |
| &nbsp;&nbsp;&nbsp; Affordability and Utilities |  |  |  | 21 | 11 | 36 |  | 79 |  |  | 7 |  | **153** |
| &nbsp;&nbsp;&nbsp; Agriculture and Irrigation |  |  |  | 897 |  |  |  | 66 |  |  |  |  | **963** |
| &nbsp;&nbsp;&nbsp; Arts, Culture and Status of Women |  |  |  | 14 |  |  |  |  | 185 |  |  |  | **199** |
| &nbsp;&nbsp;&nbsp; Assisted Living and Social Services | 5881 | 243 | 5446 |  |  |  |  |  |  | 663 |  |  | **12233** |
| &nbsp;&nbsp;&nbsp; Children and Family Services |  |  | 1685 |  |  |  |  |  |  |  |  |  | **1685** |
| &nbsp;&nbsp;&nbsp; Education and Childcare |  | 11311 | 2125 |  |  |  |  |  |  |  |  | 40 | **13476** |
| &nbsp;&nbsp;&nbsp; Energy and Minerals |  |  |  | 711 |  |  |  | 155 |  |  | 29 |  | **894** |
| &nbsp;&nbsp;&nbsp; Environment and Protected Areas |  |  |  | 125 |  |  |  | 358 |  |  |  |  | **484** |
| &nbsp;&nbsp;&nbsp; Executive Council |  |  |  |  |  |  |  |  |  |  | 104 |  | **104** |
| &nbsp;&nbsp;&nbsp; Forestry and Parks |  |  |  | 120 | 168 |  |  | 2 | 132 |  |  |  | **421** |
| &nbsp;&nbsp;&nbsp; Hospital and Surgical Health Services | 13832 |  |  |  |  |  |  |  |  |  |  |  | **13832** |
| &nbsp;&nbsp;&nbsp; Indigenous Relations |  |  |  | 8 |  |  | 259 |  |  |  |  |  | **268** |
| &nbsp;&nbsp;&nbsp; Infrastructure | 242 | 4 |  |  |  | 3 |  | 54 |  |  | 658 |  | **961** |
| &nbsp;&nbsp;&nbsp; Jobs, Economy, Trade and Immigration |  | 93 |  | 219 | 111 |  |  |  |  |  |  |  | **422** |
| &nbsp;&nbsp;&nbsp; Justice |  |  | 105 |  | 669 |  |  |  |  |  |  |  | **773** |
| &nbsp;&nbsp;&nbsp; Mental Health and Addiction | 2043 |  |  |  |  |  |  |  |  |  |  |  | **2043** |
| &nbsp;&nbsp;&nbsp; Municipal Affairs |  |  |  |  | 36 |  | 1221 |  | 54 |  | 75 |  | **1386** |
| &nbsp;&nbsp;&nbsp; Primary and Preventative Health Services | 12653 |  |  |  |  |  |  |  |  |  |  |  | **12653** |
| &nbsp;&nbsp;&nbsp; Public Safety and Emergency Services |  |  | 40 |  | 1469 |  |  |  |  |  |  |  | **1509** |
| &nbsp;&nbsp;&nbsp; Service Alberta and Red Tape Reduction |  |  |  | 49 | 113 |  |  |  | 1 |  | 44 |  | **206** |
| &nbsp;&nbsp;&nbsp; Technology and Innovation | 48 |  |  | 268 |  |  |  |  |  |  | 787 |  | **1103** |
| &nbsp;&nbsp;&nbsp; Tourism and Sport |  |  |  | 79 |  |  |  |  | 47 |  |  |  | **127** |
| &nbsp;&nbsp;&nbsp; Transportation and Economic Corridors |  |  |  |  | 36 | 2953 |  | 9 |  |  |  | 108 | **3106** |
| &nbsp;&nbsp;&nbsp; Treasury Board and Finance |  |  |  |  |  |  |  |  |  |  | 1793 | 3258 | **5051** |
| &nbsp;&nbsp;&nbsp; Contingency (voted and included in TBF) | - | - | - | - | 2000 | - | - | - | - | - | - | - | **2000** |
| &nbsp;&nbsp;&nbsp; **Total 2026-27 expense** | **34699** | **19388** | **9418** | **2512** | **4612** | **2991** | **1481** | **723** | **419** | **663** | **3609** | **3407** | **83922** |

---

<sup>a</sup> Total expense includes a provision of $2,000 million in contingency for disaster / emergency expense needs (voted and included in Treasury Board and Finance). 

---

| | |
|:---|:---|
| **162** | **Tables** \| Fiscal Plan 2026 – 29 |

---

------

**Schedule 25: Historical Fiscal Summary, 2014-15 to 2028-29<sup>a</sup>** 

(millions of dollars)

---

| | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **1** | **2** | **3** | **4** | **5** | **6** | **7** | **8** | **9** | **10** | **11** | **12** | **13** | **14** | **15** |
|  | **2014-15** | **2015-16** | **2016-17** | **2017-18** | **2018-19** | **2019-20** | **2020-21** | **2021-22** | **2022-23** | **2023-24** | **2024-25** | **2025-26** | **2026-27** | **2027-28** | **2028-29** |
| **Statement of<br>Operations** |  |  |  |  |  |  |  |  |  |  | **Actual** | **Forecast** | **Estimate** | **Target** | **Target** |
| &nbsp;&nbsp;&nbsp; **Revenue** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; 1 Personal income tax | 11042 | 11357 | 10763 | 10775 | 11874 | 11244 | 11257 | 13335 | 13925 | 15160 | 16120 | 14771 | 15933 | 16612 | 17741 |
| &nbsp;&nbsp;&nbsp; 2 Corporate income tax | 5796 | 4195 | 3769 | 3448 | 4871 | 4107 | 3037 | 4718 | 8167 | 7044 | 8125 | 7420 | 7300 | 7472 | 7615 |
| &nbsp;&nbsp;&nbsp; 3 Other tax revenue | 4598 | 5168 | 5649 | 6538 | 6833 | 5747 | 5285 | 5453 | 4432 | 4543 | 6111 | 6603 | 7237 | 7562 | 7821 |
| &nbsp;&nbsp;&nbsp; 4 Resource revenue | 8948 | 2789 | 3097 | 4980 | 5429 | 5937 | 3091 | 16170 | 25242 | 19287 | 21986 | 16285 | 13213 | 16234 | 16892 |
| &nbsp;&nbsp;&nbsp; 5 Investment income | 3113 | 2544 | 3698 | 3126 | 2349 | 2828 | 2643 | 3579 | 1334 | 4587 | 4803 | 4568 | 4358 | 4071 | 4052 |
| &nbsp;&nbsp;&nbsp; 6 Premiums, fees and licences | 3564 | 3574 | 3701 | 3839 | 3911 | 3929 | 4021 | 4520 | 4672 | 5565 | 5504 | 5640 | 6000 | 6170 | 6424 |
| &nbsp;&nbsp;&nbsp; 7 Other own-source revenue | 6438 | 5850 | 3637 | 6983 | 6292 | 3360 | 3272 | 8952 | 7008 | 6216 | 7202 | 6439 | 6794 | 6967 | 7135 |
| &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;8 Total own-source revenue | 43499 | 35477 | 34314 | 39689 | 41559 | 37152 | 32605 | 56727 | 64780 | 62402 | 69851 | 61726 | 60835 | 65088 | 67680 |
| &nbsp;&nbsp;&nbsp; 9 Federal transfers | 5982 | 7142 | 7979 | 7606 | 8013 | 9072 | 10532 | 11595 | 11363 | 12336 | 12618 | 13566 | 13715 | 13826 | 13839 |
| &nbsp;&nbsp;&nbsp; **10 Total Revenue** | **49481** | **42619** | **42293** | **47295** | **49572** | **46224** | **43137** | **68322** | **76143** | **74738** | **82469** | **75292** | **74550** | **78914** | **81518** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Expense by Function** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; 11 Health | 19366 | 20115 | 20687 | 21239 | 21921 | 22408 | 23984 | 25143 | 25486 | 27447 | 29560 | 32794 | 34699 | 36534 | 38104 |
| &nbsp;&nbsp;&nbsp; 12 Basic / advanced education | 13103 | 13673 | 14110 | 14471 | 14848 | 14971 | 14134 | 14308 | 15220 | 16359 | 17197 | 18478 | 19388 | 20188 | 20513 |
| &nbsp;&nbsp;&nbsp; 13 Social services | 4548 | 4752 | 5198 | 5592 | 5867 | 6203 | 5919 | 5992 | 7222 | 8035 | 8462 | 8999 | 9418 | 8701 | 8522 |
| &nbsp;&nbsp;&nbsp; 14 Other program expense | 11031 | 10375 | 12607 | 13189 | 11866 | 12893 | 13858 | 16688 | 13766 | 15835 | 16118 | 16429 | 17418 | 17264 | 16842 |
| &nbsp;&nbsp;&nbsp; 15 Total program expense | 48048 | 48915 | 52602 | 54491 | 54502 | 56475 | 57895 | 62131 | 61694 | 67676 | 71337 | 76700 | 80923 | 82688 | 83982 |
| &nbsp;&nbsp;&nbsp; 16 Debt servicing costs | 722 | 776 | 1018 | 1420 | 1971 | 2235 | 2486 | 2641 | 2829 | 3149 | 3215 | 2922 | 3407 | 4222 | 4863 |
| &nbsp;&nbsp;&nbsp; 17 Pension provisions | (404) | (630) | (543) | (593) | (190) | (334) | (282) | (365) | (21) | (372) | (403) | (196) | (408) | (415) | (423) |
| &nbsp;&nbsp;&nbsp; **18 Total Expense** | **48366** | **49061** | **53077** | **55318** | **56283** | **58376** | **60099** | **64407** | **64502** | **70453** | **74149** | **79426** | **83922** | **86495** | **88422** |
| &nbsp;&nbsp;&nbsp; **19 Surplus / (Deficit)** | **1115** | **(6442)** | **(10784)** | **(8023)** | **(6711)** | **(12152)** | **(16962)** | **3915** | **11641** | **4285** | **8320** | **(4134)** | **(9373)** | **(7581)** | **(6904)** |
| &nbsp;&nbsp;&nbsp; **Capital Plan** | **6181** | **6558** | **6578** | **9021** | **6057** | **5545** | **6896** | **6622** | **5633** | **6300** | **7243** | **8687** | **9969** | **9998** | **8349** |
| &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** | &nbsp;&nbsp;&nbsp; **Statement of Financial Position (at March 31)** |  |  |  |  |
| &nbsp;&nbsp;&nbsp; 20 Heritage / endowment funds | 18860 | 19262 | 19836 | 20306 | 20700 | 20670 | 21090 | 22176 | 23920 | 26158 | 30349 | 36016 | 38724 | 41052 | 43274 |
| &nbsp;&nbsp;&nbsp; 21 Contingency Account | 6529 | 3625 | 2299 | 1661 | 6342 |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; 22 Other financial assets | 40688 | 40990 | 44152 | 49010 | 48701 | 55711 | 56996 | 55950 | 55570 | 60731 | 67586 | 48079 | 49445 | 52744 | 55290 |
| &nbsp;&nbsp;&nbsp; 23 Taxpayer-supported Capital Plan liabilities | (11922) | (19040) | (23769) | (29339) | (33597) | (37188) | (42733) | (47529) | (45525) | (47594) | (50560) | (56970) | (64374) | (71999) | (78549) |
| &nbsp;&nbsp;&nbsp; 24 Taxpayer-supported general / pre-1992 TPP debt | (1053) | (1024) | (10751) | (19227) | (29060) | (36954) | (50303) | (45595) | (33763) | (34241) | (34665) | (35116) | (44492) | (51951) | (58943) |
| &nbsp;&nbsp;&nbsp; 25 Self-supported debt | (16592) | (17373) | (17822) | (17848) | (18134) | (18066) | (18398) | (17028) | (17596) | (17715) | (17257) | (18745) | (19839) | (20589) | (21367) |
| &nbsp;&nbsp;&nbsp; 26 **Total Debt <sup>b</sup>** | **(29567)** | **(37437)** | **(52342)** | **(66414)** | **(80791)** | **(92208)** | **(111434)** | **(110152)** | **(96884)** | **(99550)** | **(102482)** | **(110832)** | **(128705)** | **(144538)** | **(158859)** |
| &nbsp;&nbsp;&nbsp; 27 Pension liabilities | (11196) | (10566) | (10023) | (9430) | (9252) | (8918) | (8636) | (8287) | (8272) | (7904) | (7504) | (7292) | (6884) | (6469) | (6046) |
| &nbsp;&nbsp;&nbsp; 28 Other liabilities | (12260) | (11955) | (12823) | (14477) | (13177) | (15399) | (17853) | (18680) | (19948) | (20799) | (22286) | (5670) | (3943) | (4210) | (3410) |
| &nbsp;&nbsp;&nbsp; 29 Net Financial Assets / (Debt) | **13054** | **3919** | **(8901)** | **(19344)** | **(27477)** | **(40144)** | **(59837)** | **(58993)** | **(45614)** | **(41364)** | **(34337)** | **(39699)** | **(51363)** | **(61422)** | **(69750)** |
| &nbsp;&nbsp;&nbsp; 30 Capital / non-financial assets | 42197 | 44623 | 46622 | 49015 | 50744 | 51570 | 54076 | 55745 | 56928 | 57551 | 58845 | 60073 | 62365 | 64843 | 66267 |
| &nbsp;&nbsp;&nbsp; 31 Net Assets | **55251** | **48542** | **37721** | **29671** | **23267** | **11426** | **(5761)** | **(3248)** | **11314** | **16187** | **24508** | **20374** | **11002** | **3421** | **(3483)** |
| &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** | &nbsp;&nbsp;&nbsp; **Energy prices and exchange rate** |  |  |  |  |
| &nbsp;&nbsp;&nbsp; 32 Oil price (WTI US$/bbl) | 80.48 | 45.00 | 47.93 | 53.69 | 62.77 | 54.85 | 42.32 | 77.03 | 89.69 | 77.83 | 74.34 | 61.50 | 60.50 | 67.00 | 67.50 |
| &nbsp;&nbsp;&nbsp; 33 Heavy oil price (WCS @ Hardisty; Cdn$/bbl) | 70.78 | 40.86 | 44.67 | 50.38 | 51.65 | 53.14 | 41.42 | 79.63 | 90.62 | 81.67 | 85.21 | 69.80 | 65.30 | 71.60 | 70.60 |
| &nbsp;&nbsp;&nbsp; 34 Natural gas price (ARP; Cdn$/GJ) | 3.51 | 2.21 | 2.01 | 1.82 | 1.34 | 1.39 | 2.10 | 3.48 | 4.63 | 2.07 | 1.11 | 1.70 | 3.00 | 3.10 | 3.20 |
| &nbsp;&nbsp;&nbsp; 35 Exchange rate (US¢/Cdn$) | 88.00 | 76.50 | 76.20 | 78.00 | 76.30 | 75.20 | 75.70 | 79.80 | 75.60 | 74.20 | 71.90 | 72.00 | 73.00 | 74.20 | 75.40 |

---

<sup>a</sup> Numbers are not strictly comparable due to numerous accounting policy changes over time; expense by function numbers have been re-classified in certain years following re-organizations and other adjustments.

<sup>b</sup> Does not include capital lease liabilities, or debt issued on behalf of government business enterprises which is reported on a net equity basis in Other Financial Assets.

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|:---|:---|
| **Tables** \| Fiscal Plan 2026 – 29 | **163** |

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**BLANK PAGE** 

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|:---|:---|
| **164** | **Tables** \| Fiscal Plan 2026 – 29 |

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**BUDGET 2026** 

GOVERNMENT OF ALBERTA \| 2026–29

## Fiscal Plan

## Response to the

## Auditor General of Alberta
• March 2025

• July 2025

• November 2025

• December 2025

**165**

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**Table of Contents**

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| | |
|:---|:---|
| **March 2025** | 167 |
| **July 2025** | 169 |
| **November 2025** | 171 |
| **December 2025** | 172 |

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| | |
|:---|:---|
| **166** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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Response to the Auditor General – March 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following is the recommendation in the Auditor General's report titled – *Report on Post-secondary Institutions 2024* – *March 2025* and the government's response to the recommendation.

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATION** | **GOVERNMENT'S RESPONSE** |
| **Alberta Advanced Education – Bow Valley College** |  |
| *Improve purchasing processes* |  |
| We recommend that Bow Valley College improve its purchasing policy and consistently apply it to all contracts. | **Accepted**. Bow Valley College's purchasing policy is currently being updated. Updates to the policy will include research on post-secondary institutions' best practices, Indigenous purchases and international recruitment agent contracts.  |
|  | Work related to sole-sourced contracts has been completed. A new template was created and is being completed for all sole-sourced contracts. |
|  | This recommendation is expected to be fully implemented by Spring 2026.<br>|

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| | |
|:---|:---|
| **Response to the Auditor General** \| Fiscal Plan 2026–29 | **167** |

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Response to the Auditor General – March 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General's report titled – *School Authority Compliance with Annual Reporting Requirements – March 2025* and the government's response to each of them.

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Education and Childcare** |  |
| *Improve the execution of the annual report assessment process* |  |
| We recommend that the Department of Education and Childcare improve the consistent application of its school authorities annual report compliance assessment process. | **Accepted**. The Department of Education and Childcare has begun to enhance and improve existing processes to ensure the consistent application of the department's school authority annual report compliance assessment process. |
|  | This recommendation is expected to be implemented during the 2026-27 fiscal year. |
| *Improve the execution of the annual report assessment process* |  |
| We recommend that the Department of Education and Childcare improve the consistent application of its processes to ensure that school authorities correct annual reporting non-compliance. | **Accepted**. The Department of Education and Childcare has begun to address the consistent application of its processes to ensure that school authorities correct annual reporting non-compliance, including enhancing communications to school authorities to ensure meeting the Assurance Framework expectations and requirements. |
|  | This recommentation is expected to be implemented during the 2026-27 fiscal year.<br>|

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| | |
|:---|:---|
| **168** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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Response to the Auditor General – July 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following is the recommendation in the Auditor General's report titled – *Systems to Deliver Child and Family Services to Indigenous Children in Alberta Assessment of Implementation – July 2025* and the government's response to the recommendation.

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATION** | **GOVERNMENT'S RESPONSE** |
| **Alberta Children and Family Services** |  |
| *Enhance early support services – improve reporting on effectiveness of early support services - Repeated* |  |
| We again recommend that the Department of Children and Family Services report to the public regularly on the effectiveness of early support services. | **Accepted**. The Department of Children and Family Services continues to make progress on collecting information to report on effectiveness and has developed a standardized participant survey to measure outcomes for families receiving early support services through the Family Resource Network (FRN) program. Full rollout began in September 2025 and data collection is underway across all FRNs. |
|  | Additional work analyzing provincial data to establish baseline measures and performance targets for key performance indicators (KPIs) is expected to be completed by May 2026. Public reporting of these KPIs will be included in the 2025-26 Annual Report, ensuring transparent and outcome-focused reporting on program effectiveness.<br>|

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| | |
|:---|:---|
| **Response to the Auditor General** \| Fiscal Plan 2026–29 | **169** |

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Response to the Auditor General – July 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General's report titled – *Child Care Subsidy and Grants Program – July 2025* and the government's response to each of them*.*

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Education and Childcare** |  |
| *Verify accuracy of child care operator claims* |  |
| We recommend that the Department of Education and Childcare implement processes to verify the accuracy of child care operator claims for the Child Care Subsidy and Grants Program. | **Accepted.** The Department of Education and Childcare has begun to implement technological controls and develop processes to assist in verifying the accuracy of childcare operator claims and reduce the risk of error. |
|  | This recommendation is expected to be implemented during the 2028-29 fiscal year. |
| *Verify child care operators use program funding as required* |  |
| We recommend that the Department of Education and Childcare implement processes to verify that child care operators use the funding as required to reduce parent fees and to pay educators their wage top-up funding. | **Accepted.** The Department of Education and Childcare has begun to develop processes and build technology solutions to assist in verifying that childcare operators use the funding as required to reduce parent fees and pay educators their wage top-up funding. |
|  | This recommendation is expected to be implemented during the 2028-29 fiscal year.<br>|

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| | |
|:---|:---|
| **170** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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Response to the Auditor General – November 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General's report titled – *An Examination of Community Laboratory Services (Contract with DynaLIFE) – November 2025* and the government's response to each of them.

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Hospital and Surgical Health Services and Alberta Primary and Preventative Health Services** |  |
| *Follow procurement processes* |  |
| We recommend that the Department of Hospital and Surgical Health Services and the Department of Primary and Preventative Health Services ensure their own procurement processes, and those of their reporting entities, are followed, specifically that an analysis is conducted and retained to support the expenditure of public money prior to proceeding with major procurements. | &nbsp;&nbsp;&nbsp;&nbsp; **Accepted.** The Department of Hospital and Surgical Health Services, and the Department of Primary and Preventative Health Services have made progress on ensuring procurement processes are followed.<br>Additional work is underway to:<br>• ensure similar measures and safeguards are documented and managed in the Provincial Health Corporations and Public Health Agencies; and<br>• enhance the process on conducting and retaining analysis to support the expenditure of public money prior to proceeding with major procurements. <br>|
|  | This recommendation is expected to be implemented by the end of December 2026. |
| *Improve records management processes* |  |
| We recommend that the Department of Hospital and Surgical Health Services and the Department of Primary and Preventative Health Services ensure their records management processes document all key decisions, directions, and recommendations – including who made them and rationale. The departments should ensure the same standards are met for their various reporting entities. | **Accepted.** The Department of Hospital and Surgical Health Services, and the Department of Primary and Preventative Health Services have processes in place to ensure all records management documentation demonstrates all key decisions, directions, and recommendations – including who made them and rationale – within the departments. |
|  | Additional work is currently underway to ensure similar measures and safeguards are documented and managed in the provincial health corporations and public health agencies. |
|  | This recommendation is expected to be implemented by the end of December 2026.<br>|

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| | |
|:---|:---|
| **Response to the Auditor General** \| Fiscal Plan 2026–29 | **171** |

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Response to the Auditor General – December 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General's report titled – *Accessibility to Post-secondary Education – December 2025* and the government's response to each of them*.*

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Advanced Education** |  |
| *Improve processes to analyze post-secondary accessibility measures* |  |
| We recommend that the Department of Advanced Education improve its processes to measure and analyze the post-secondary sector accessibility results to assess progress, to identify lessons learned, and to inform future decisions. | **Accepted.** The Department of Advanced Education will clarify the outcomes related to post-secondary accessibility based on the Post-secondary Learning Act definition of access. Additionally, the department will improve measurement of results by enhancing existing processes to monitor and report on accessibility indicators. |
|  | This recommendation is expected to be implemented during the 2026-27 fiscal year. |
| *Improve post-secondary sector accessibility reporting* |  |
| We recommend that the Department of Advanced Education improve its processes to report – internally and externally – on progress toward its desired outcomes on making post-secondary education accessible to all Albertans. | **Accepted.** The Department of Advanced Education will strengthen existing assessment and reporting processes (internal and external) to explicitly link the impact of individual initiatives to broader accessibility outcomes defined by the department. |
|  | Improvement in internal and external reporting will coincide with work towards the recommendation to improve measurement.<br>This recommendation is expected to be implemented during the 2026-27 fiscal year.<br>|

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| | |
|:---|:---|
| **172** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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Response to the Auditor General – December 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following is the recommendation in the Auditor General's report titled – *AHS Public Performance Reporting – December 2025* and the government's response to the recommendation.

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Hospital and Surgical Health Services – Acute Care Alberta** |  |
| *Develop policy and procedure and resolve control weaknesses* |  |
| We recommend that Acute Care Alberta formalize its public performance reporting processes as written policy and procedures, and ensure these procedures resolve process weaknesses noted at Alberta Health Services. | **Accepted.** Acute Care Alberta was established in 2025-26 and is in the process of documenting public performance reporting processes as written policy and procedures.<br>This recommendation is expected to be fully implemented by August 2026. |

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| | |
|:---|:---|
| **Response to the Auditor General** \| Fiscal Plan 2026–29 | **173** |

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Response to the Auditor General – December 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General's report titled – *AHS Public Performance Reporting – December 2025* and the government's response to each of them*.*

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Primary and Preventative Health Services** |  |
| *Implement a provincial healthcare system performance reporting framework* |  |
| We recommend that the Department of Primary and Preventative Health Services implement an authoritative framework for all provincial healthcare system performance reporting to the public. | **Accepted.** The Department of Primary and Preventative Health Services is committed to publishing clear, accessible, and accurate information about health system performance. This includes public-facing reports and dashboards that offer timely data on key metrics such as wait times, service volumes, and outcomes. |
|  | Since April 2023, steps have been taken to improve the consistency, frequency, and clarity of public performance reporting. Notably, the development of a health system dashboard, in collaboration with ministries and provincial agencies, will provide Albertans with direct access to system-wide indicators. The dashboard, to be available on Alberta.ca, will include metrics such as Emergency Medical Services' response times, surgical wait times, and primary care access. Over time, it will expand to include additional topics like assisted living, mental health, and addiction services. |
|  | Ministries are also working to develop specific performance frameworks and measures for their health sectors. Reporting on these frameworks will provide performance information of the entire health system. |
|  | This recommendation is expected to be implemented during the 2026-27 fiscal year.<br>|

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| | |
|:---|:---|
| **174** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Primary and Preventative Health Services** |  |
| *Update and clarify the 2005 accountability documents guidelines* |  |
| &nbsp;&nbsp;&nbsp;&nbsp; We recommend that the Department of Primary and Preventative Health Services update and replace the 2005 *Guide to Health Authority Accountability Documents* to clarify:<br>• legislative requirements<br>• minimum public reporting standards<br>• roles and responsibilities<br>• which performance reporting frameworks and other guidance are to be followed<br>and ensure that its guidance applies to all public performance reporting from organizations in the provincial healthcare system. | **Accepted.** The Department of Primary and Preventative Health Services is leading the development of a health system integration framework to ensure effective system integration and adherence to public reporting standards. As part of the system governance work, health sectors will develop performance frameworks to ensure metrics are met for their health services sectors. Reporting requirements for the health system will also be outlined in the integration framework. The framework will also outline health system roles and responsibilities.<br>Work is currently underway with final implementation expected to take place during the 2026-27 fiscal year. |
| &nbsp;&nbsp;&nbsp;&nbsp; We recommend that the Department of Primary and Preventative Health Services update and replace the 2005 *Guide to Health Authority Accountability Documents* to clarify:<br>• legislative requirements<br>• minimum public reporting standards<br>• roles and responsibilities<br>• which performance reporting frameworks and other guidance are to be followed<br>and ensure that its guidance applies to all public performance reporting from organizations in the provincial healthcare system. | **Accepted.** The Department of Primary and Preventative Health Services is leading the development of a health system integration framework to ensure effective system integration and adherence to public reporting standards. As part of the system governance work, health sectors will develop performance frameworks to ensure metrics are met for their health services sectors. Reporting requirements for the health system will also be outlined in the integration framework. The framework will also outline health system roles and responsibilities.<br>Work is currently underway with final implementation expected to take place during the 2026-27 fiscal year. |
| *Ensure provincial health entities have policies and procedures aligned with provincial guidance* |  |
| We recommend that the Department of Primary and Preventative Health Services ensure that all publicly funded healthcare organizations develop policies and procedures for public performance reporting, and that those polices are aligned with provincial frameworks and guidelines. | **Accepted.** Provincial health agencies and corporations have adopted existing policies and procedures of the AHS Regional Health Authority, which includes policies related to public reporting.<br>The Department of Primary and Preventative Health Services will work with health-sector departments and provincial health agencies to update these policies and ensure alignment with provincial frameworks and guidelines.<br>This recommendation is expected to be implemented during the 2026-27 fiscal year. |
| *Maintain mandatory legal registers for provincial healthcare entities* |  |
| We recommend that the Department of Primary and Preventative Health Services ensure that all entities in the provincial healthcare system maintain up-to-date legal registers of applicable laws and regulations. | **Accepted.** The Department of Primary and Preventative Health Services will instruct Health Shared Services to lead this work, working with provincial health agencies and provincial health corporations and their legal teams to maintain up-to-date legal registers of applicable laws and regulations. |
|  | This recommendation is expected to be implemented during the 2026-27 fiscal year.<br>|

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| | |
|:---|:---|
| **Response to the Auditor General** \| Fiscal Plan 2026–29 | **175** |

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Primary and Preventative Health Services** |  |
| *Improve corporate records management* |  |
| We recommend that the Department of Primary and Preventative Health Services direct all health system entities to develop systems to identify and retain relevant corporate and organizational records for an appropriate time. This system should include records of key people after their term with their respective organizations. | **Accepted.** The Department of Primary and Preventative Health Services will direct health system entities to establish systems to identify and retain relevant corporate records in alignment with the Records Management Regulation and will establish appropriate ministry oversight of these health system entities. |
|  | This recommendation is expected to be implemented during the 2026-27 fiscal year.<br>|

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| | |
|:---|:---|
| **176** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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Response to the Auditor General – December 2025

The Auditor General reports on the scope and findings of the work carried out by the Office of the Auditor General. The following are the recommendations in the Auditor General's report titled – *Audit of the 2024-25 Consolidated Financial Statements of the Province of Alberta and Annual Summary of Ministry Audit Work* and the government's response to each of them.

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| | |
|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Municipal Affairs** |  |
| *Improve financial statement preparation processes for improvement districts* |  |
| We recommend that the Department of Municipal Affairs improve its processes to ensure the timeliness and quality of the improvement districts' financial statements. | **Accepted.** The Department of Municipal Affairs has prepared an implementation plan to improve processes to ensure the timeliness and quality of the improvement districts' financial statements. |
|  | This recommendation is expected to be implemented by June 2026. |
| **Alberta Public Safety and Emergency Services** |  |
| *Meet reporting requirements for activities under the Civil Forfeiture Act* |  |
| We recommend that the Department of Public Safety and Emergency Services ensure activities under the *Civil Forfeiture Act* are appropriately recorded, and meet public sector accounting standards and reporting requirements. | **Accepted.** The Department of Public Safety and Emergency Services has started work to correct the accounting treatment deficiency, including aligning accounting and financial reporting systems. |
|  | This recommendation is expected to be implemented during the 2025-26 fiscal year.<br>|

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|:---|:---|
| **Response to the Auditor General** \| Fiscal Plan 2026–29 | **177** |

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|:---|:---|
| <br> **AUDITOR GENERAL'S RECOMMENDATIONS** | **GOVERNMENT'S RESPONSE** |
| **Alberta Public Safety and Emergency Services** |  |
| *Improve financial information preparation and reporting processes - Repeated* |  |
| We again recommend that the Department of Public Safety and Emergency Services improve its financial information preparation and reporting processes by enhancing its quality control and review activities. | **Accepted.** The Department of Public Safety and Emergency Services will ensure required financial information is submitted within established timelines and in compliance with accounting standards by: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • strengthening supporting documentation;<br>• expanding staff training; and<br>• building capacity within existing resources.<br>|
|  | This recommendation is expected to be implemented during the 2025-26 fiscal year. |
| **Alberta Technology and Innovation – Alberta Innovates** |  |
| *Improve information technology controls* |  |
| We recommend that Alberta Innovates improve its IT controls over IT risk management, oversight of IT service providers, and user access. | **Accepted.** Alberta Innovates is developing an Information Technology Control Framework guided by the National Institute of Standards and Technology Cybersecurity Framework to: |
|  | &nbsp;&nbsp;&nbsp;&nbsp; • strengthen IT risk management;<br>• oversight of service providers; and<br>• user access.<br>|
|  | Additional work is underway to finalize supporting standards and procedures that will provide evidence that the required controls are in place and operating as intended. |
|  | This recommendation is expected to be implemented during the 2026-27 fiscal year.<br>|

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|:---|:---|
| **178** | **Response to the Auditor General** \| Fiscal Plan 2026–29 |

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