Budget governance in Canada: Comparing practices within a federation

Canada is a federal country with 14 governments: federal, provincial and territorial. This article presents the results of a survey of institutional arrangements for budgeting that was conducted in 2010 among representatives of those governments. The pan-Canadian survey draws on an OECD questionnaire used in 2007 as part of the OECD International Budget Practices and Procedures Database. The analysis of sub-national government budget practices gives insights on fiscal federalism as well as the methodology for comparing.