On 21 October 2005, the Government announced its commitment to proactively disclose the awarding of grants and contributions over $25,000 as part of its Management Improvement Agenda.

The rules and principles governing government grants and contributions are outlined in the Treasury Board Policy on Transfer Payments. Transfer payments are transfers of money, goods, services or assets made from an appropriation to individuals, organizations or other levels of government, without the federal government directly receiving goods or services in return, but which may require the recipient to provide a report or other information subsequent to receiving payment. These expenditures are reported in the Public Accounts of Canada. The major types of transfer payments are grants, contributions and "other transfer payments".

Included in this category, but not to be reported under proactive disclosure of awards, are:

• transfers to other levels of government such as Equalization payments as well as Canada Health and Social Transfer payments
• grants and contributions reallocated or otherwise redistributed by the recipient to third parties
• information that would normally be withheld under the Access to Information Act and the Privacy Act.

List of grants and contributions