The Government of Canada's Main Estimates are divided into three parts:
- Part I provides an overview of the government's spending for the new fiscal year and describes the relationship of the Estimates to the government's Expenditure Plan (as set out in the Budget).
- Part II identifies spending authorities and provides a detailed listing of the budgetary and statutory expenditures for all departments and agencies.
- Part III of the Estimates is split into two documents: departmental Reports on Plans and Priorities and Performance Reports.
- Reports on Plans and Priorities provide information on the plans and priorities of the departments and agencies and how resources entrusted to them will contribute to the achievement of their strategic outcomes.
- Departmental Performance Reports provide information on the results that programs have delivered over several years and on how progress is being made in attaining performance targets.
