8.1.1 The authority for departmental contracts is generally in the legislation constituting the department and conferring certain powers on the minister. This authority is reinforced by the Appropriation Acts passed by Parliament each year which, inter alia, provide funds to carry out the departmental mandate. Subsection 41(1) of the Financial Administration Act provides for the establishment of financial limits above which Governor in Council or Treasury Board approval is required.
8.1.2 The Government Contracts Regulations were approved by the Governor in Council on June 30, 1987, P.C. 1987-1355, on the recommendation of the Treasury Board, pursuant to subsection 41(1) of the Financial Administration Act. These Regulations have been subsequently amended on a number of occasions (see Appendix B for the current text).
8.1.3 The Treasury Board Contracts Directive, which prescribes the dollar levels above which Treasury Board authority is to be obtained, is contained in Appendix C.
8.1.4 All dollar levels in Appendix C are inclusive of all applicable taxes (including GST and HST).