Military Police Complaints Commission of Canada 2026‑27 Departmental Plan

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At a glance

This departmental plan details the Military Police Complaints Commission’s (MPCC) priorities, plans, and associated costs for the upcoming three fiscal years.  

These plans are aligned with the MPCC’s vision, mission, mandate, as well as its organizational context.

Key priorities

The MPCC identified the following key priorities for 2026-27: 

Comprehensive Expenditure Review (CER)

The MPCC does not have planned reductions under the Comprehensive Expenditure Review, as the organization only runs one program, providing oversight to the military police and is already operating with a workload that exceeds its available resources. The organization will, however, respect the spirit of the exercise by doing the following:

This departmental plan reflects these measures.

Highlights for the Military Police Complaints Commission in 2026-27

To effectively fulfill its core responsibility of providing Independent Oversight of the Military Police, the MPCC has developed a comprehensive plan centered on key priorities. These priorities are essential for enhancing the quality and efficiency of its oversight mandate.

The MPCC is committed to delivering an independent, transparent, accessible, and efficient complaint processes through three key initiatives:

  1. Strengthening Transparency and Public Access to Decisions:

    The MPCC will continue to improve the clarity and accessibility of its complaint processes and decisions by refining how decisions are written and communicated. More full-text decisions will be published online to foster greater transparency, consistency, and public trust in the MPCC oversight role.

  2. Modernizing Digital Tools:

    A secure, user-friendly online platform will be introduced for parties in the complaints process to submit and receive documents, improving communication, reducing delays, and enhancing user experience. Features like simplified forms, and mobile access will make the process more efficient and accessible.

  3. Embedding User Feedback:

    Insights from user satisfaction surveys regarding the complaints process will guide continuous improvement efforts, helping to refine processes, communication, and service standards. This ensures the MPCC remains responsive, efficient, and user-focused in delivering its mandate.

The MPCC aims to strengthen workforce capacity and expertise through targeted initiatives that enhance digital skills, promote knowledge sharing, and build long-term organizational stability.

  1. Enhancing Digital Competency:

    The MPCC will expand digital training programs to improve staff proficiency in case management systems, collaboration platforms, and artificial intelligence (AI) tools. This will include hands-on and refresher sessions to boost efficiency, adaptability, and overall digital literacy. This approach will enable us to maximize the effectiveness of existing systems, thereby ensuring optimal value for our financial investment.

  2. Establishing Mentorship and Knowledge Transfer:

    A mentorship and knowledge transfer approach will pair experienced staff with newer employees to facilitate onboarding, share best practices, and preserve critical expertise. This will strengthen succession planning and reduce vulnerability during staff transitions.

  3. Advancing Workforce Stability:

    Through proactive human resources planning, the MPCC will enhance talent acquisition, retention, and succession planning. Key measures include using workforce analytics for early recruitment, promoting diversity in hiring, and supporting retention through professional development and recognition. These efforts aim to ensure a skilled, engaged, and resilient workforce with a focus on agility and a commitment to preserving institutional knowledge.

The MPCC will integrate innovative technologies to enhance operational sustainability, efficiency, and modernization across its processes.

  1. Harnessing AI and Digital Solutions:

    The MPCC will adopt AI and collaborative tools to automate routine tasks, organize documents, and boost productivity, allowing staff to focus on complex, high-value work while maintaining sustainability with limited resources.

  2. Implementing a Modern Case Management System:

    A new case management system will transform how complaints are handled by streamlining workflows, enhancing cross-team coordination, and delivering real-time data to support informed decision-making. Automation of manual tasks will free up employee time for more strategic, high-value work. This system will support better tracking of timelines, outcomes, and workload distribution, while also enhancing transparency and accountability. It will serve as a backbone for data-driven decision-making and performance monitoring.

  3. Launching a Secure Digital Document Platform:

    The MPCC will introduce a secure, user-friendly platform for exchanging documents with parties in the complaints process, improving accessibility, confidentiality, and communication while reducing processing delays.

  4. Exploring AI-Powered Document Processing:

    The MPCC will explore AI-driven solutions to accelerate the intake and review of complaint materials by extracting key data, and flagging inconsistencies — enabling faster, more accurate handling of rising complaint volumes.

In 2026-27, total planned spending (including internal services) for the Military Police Complaints Commission is $6,242,645 and total planned full-time equivalent staff (including internal services) is 32.  

Summary of planned results

The following provides a summary of the results the department plans to achieve in 2026-27 under its main areas of activity, called “core responsibilities.”

Core responsibility 1: Independent Oversight of the Military Police

The following provides a summary of the department’s planned achievements for 2026-27 according to its approved Departmental Results Framework which consists of a department’s core responsibilities, the results it plans to achieve, and the performance indicators that measure progress toward these results.

Departmental results

To support its core responsibility for the Independent Oversight of the military police, the MPCC plans to:

Planned spending: $3,879,607

Planned human resources: 16 FTEs

More information about Independent Oversight of the Military Police can be found in the full plan.

For complete information on Military Police Complaints Commission’s total planned spending and human resources, read the Planned spending and human resources section of the full plan.

From the Institutional Head

Tammy Tremblay, Chairperson

Me Tammy Tremblay, Chairperson

As Chairperson, I am pleased to present the Military Police Complaints Commission of Canada’s (MPCC) 2026-27 Departmental Plan. The report provides Canadians and Parliamentarians with an overview of the essential work we carried out, the priorities we aim to achieve in the coming fiscal year, and the key risks we must manage to meet these objectives.

This year, the MPCC is advancing 3 priorities: (1) delivering an independent, transparent, accessible and efficient complaint process, (2) strengthening workforce capacity and expertise, and (3) integrating innovative technologies to ensure operational sustainability and drive modernization. These initiatives will help us address increasing case volumes and complexity while preserving institutional knowledge and service excellence. A new case management system will also play a central role, streamlining coordination, improving performance tracking and reinforcing accountability across all aspects of our work.

Since its creation in 1998, the legislative framework for independent civilian oversight of the military police has remained largely unchanged. Within this framework, the MPCC continues to face challenges that affect the effective exercise of its oversight mandate. As noted in the 2024 Annual Report, recent interactions with the Canadian Forces Provost Marshal (CFPM) have highlighted difficulties such as limited information sharing, rejection of certain recommendations, and differing views on the scope of our jurisdiction. While these developments do not alter our commitment to independent oversight, they do raise concerns about the long‑term effectiveness of the current legislative framework.

To address these risks, the MPCC has taken proactive steps, including litigation and the drafting of a proposed bill to modernize our legislative framework. Without meaningful reform, there is a risk that oversight could be weakened, eroding accountability and public confidence in military policing.

We also face growing financial pressures. Rising complaint volumes, increased complexity, and the need for specialized personnel continue to strain our limited resources. As the Canadian Forces expands its operations, the MPCC must be equipped with the capacity to respond effectively and maintain service quality.

Despite these challenges, the MPCC remains resolute. We will continue to uphold the values of justice and accountability ensuring that our oversight role remains strong, independent, and responsive to the evolving needs of Canadians.

Finally, I am inspired by the dedication, professionalism, and agility of the MPCC team. Their unwavering commitment to excellence, innovation, and public service is the driving force behind our success. It is thanks to their expertise and integrity that we continue to fulfill our mandate and serve Canadians effectively and with purpose.

Me Tammy Tremblay,MSM, CD, LL.M

Chairperson

Plans to deliver on core responsibilities and internal services

Core responsibilities and internal services

Core responsibility 1: Independent Oversight of the Military Police

In this section

Description

Promotes and ensures the highest standards of conduct of Military Police in the performance of policing duties and discourages interference in any Military Police investigation through independent and impartial reviews, investigations and hearings which result in sound findings and recommendations in response to complaints about or by Military Police members as well as through outreach activities.

Quality of life impacts

The MPCC’s core responsibility contributes to the “Good governance” domain of the Quality of Life Framework for Canada. The indicators specifically supported include:

Confidence in institutions: As an administrative tribunal responsible for providing independent civilian oversight of the military police, building public confidence in the police through the complaints process is at the heart of the MPCC’s mandate.

Freedom from discrimination and unfair treatment and access to fair and equal justice: As an administrative tribunal, our goal is to provide fair and equal access to justice for the public. Complaints received by the MPCC about the military police may deal with subject matters such as discrimination and unfair treatment.

Indicators, results and targets

This section presents details on the department’s indicators, the actual results from the three most recently reported fiscal years, the targets and target dates for Independent Oversight of the Military Police. Details are presented by departmental result.

Table 1: Final Reports provide sound findings and recommendations and are issued in a timely manner.

Tables 1-3 provide a summary of the target and actual results for each indicator associated with the results under the Independent Oversight of Military Police.

Table 1: Final Reports provide sound findings and recommendations and are issued in a timely manner.
Departmental Result Indicators Actual Results 2026–27 Target Date to achieve target
Percentage of Final Decisions unchallenged or upheld upon Judicial Review. 2022-23: 100%
2023-24: 100%
2024-25: 100%
80% March 2027
Percentage of interim reports and jurisdiction decisions in non-public interest cases issued within 18 months from substantial receipt of the information and/or materials relevant to the complaint, excluding the time where a complaint is put in abeyance. 2022-23: 50%
2023-24: 70%
2024-25: 100%
70% March 2027
New - Percentage of decisions regarding extension of time (EoT) requests made within 60 business days. 2022-23: N/A
2023-24: N/A
2024-25: N/A
80% March 2027
New - Percentage of final reports issued in non-public interest cases within 30 business days from the receipt by the Military Police Complaints Commission of all Notices of Action. 2022-23: N/A
2023-24: N/A
2024-25: N/A
85% March 2027

Table 2: Information requests pertaining to complaint files are responded to in a timely manner.

Table 2: Information requests pertaining to complaint files are responded to in a timely manner.
Departmental Result Indicators Actual Results 2026–27 Target Date to achieve target
Percentage of information requests initially responded to within 2 business days. 2022-23: 97%
2023-24: 96%
2024-25: 98%
95% March 2027

Table 3: Military Police and the public have access to current information on the issues addressed by the Military Police Complaints Commission of Canada.

Table 3: Military Police and the public have access to current information on the issues addressed by the Military Police Complaints Commission of Canada.
Departmental Result Indicators Actual Results 2026–27 Target Date to achieve target
Percentage of presentations regarding the Military Police Complaints Commission’s mandate that were received positively. 2022-23: 76%
2023-24: 80%
2024-25: 100%
70% March 2027
Number of outreach activities/presentations given on the complaint processes, the mandate, roles and responsibilities of the Military Police Complaints Commission. 2022-23: 7
2023-24: 10
2024-25: 10
6 March 2027
Percentage of case summaries posted on the Military Police Complaints Commission’s website within 60 business days of Final Report being issued on non-public interest cases. 2021-22: N/A
2022-23: N/A
2023-24: N/A
70% March 2027

Additional information on the detailed results and performance information for the Military Police Complaints Commission’s program inventory is available on GC InfoBase.

Plans to achieve results

The following section describes the planned results for Independent Oversight of the Military Police in 2026-27.

Departmental Results:
Results we plan to achieve

Given the integrated nature of our operations as a micro-organization, each initiative contributes to all departmental results. Therefore, our plans have been consolidated under one overarching heading.

The MPCC continues to experience an unprecedented increase in workload, driven by a significant rise in both the volume and complexity of complaints. This surge has placed considerable pressure on our financial and human resources. Despite these challenges, the MPCC remains committed to delivering a responsive and accessible complaint process that upholds fairness, accountability, and legal compliance while fostering trust and confidence among its users and the Canadian public.

The MPCC will deliver an independent, transparent, accessible and efficient complaints process by:

The MPCC will strengthen workforce capacity and expertise by:

The MPCC will integrate innovative technologies to ensure operational sustainability and drive modernization by:

Gender-based Analysis Plus (GBA Plus)

The MPCC will continue to build on its previous efforts to integrate GBA Plus into its operations. To achieve these objectives, the MPCC will:

Planned resources to achieve results

Table 4: Planned resources to achieve results for the Independent Oversight of the Military Police

Table 4 provides a summary of the planned spending and full-time equivalents required to achieve results.

Table 4: Planned resources to achieve results for the Independent Oversight of the Military Police
Resource Planned

Spending

3,879,607

Full-time equivalents

16

Complete financial and human resources information for the Military Police Complaints Commission’s program inventory is available on GC InfoBase.

Program inventory

Independent Oversight of the Military Police is supported by the following programs:

Additional information related to the program inventory for the Independent Oversight of the Military Police is available on the Results page on GC InfoBase.

Summary of changes to reporting framework since last year

To ensure that performance indicators remain relevant, reliable, and actionable—and effectively drive organizational performance — the MPCC conducted a review of its key performance indicators. As a result, indicators were added, removed, or updated. The rationale for these proposed modifications to our departmental result indicators is outlined below:

Result #1 – Final Reports provide sound findings and recommendations and are issued in a timely manner.

Result #2 – Information requests pertaining to complaint files are responded to in a timely manner.

Result #3 – Military Police and the public have access to current information on the issues addressed by the Military Police Complaints Commission of Canada.

Internal Services

In this section

Description

Internal services are the services that are provided within a department so that it can meet its corporate obligations and deliver its programs. There are 10 categories of internal services:

Plans to achieve results

This section presents the department’s plans to achieve results and meet targets for internal services.

Planned resources to achieve results  

Table 5: Planned resources to achieve results for internal services this year

Table 5 provides a summary of the planned spending and full-time equivalents required to achieve results.

Table 5: Planned resources to achieve results for internal services this year
Resource Planned

Spending

2,363,038

Full-time equivalents

16

Complete financial and human resources information for the Military Police Complaints Commission’s program inventory is available on GC InfoBase.

Planning for contracts awarded to Indigenous businesses

Each year, Government of Canada departments must award at least 5% of the total value of contracts to Indigenous businesses.

The MPCC has consistently surpassed its Indigenous procurement targets year after year. In 2024-2025, 24.57% of our procurement was awarded to Indigenous businesses. This achievement is largely due to our proactive approach to integrating Indigenous suppliers into every new contracting process. Our strategy also prioritizes Indigenous businesses for acquisition card purchases, including office supplies and furniture. Through these efforts, we not only meet, but significantly surpass, the mandatory minimum target of awarding at least 5% of the total value of contracts to Indigenous businesses, as outlined in Appendix E to the Directive on the Management of Procurement.

To further support this initiative, we will continue to follow several key measures:

  1. Regular Reviews: We will continue conducting reviews to monitor our progress and identify areas for improvement.

  2. Close collaboration with Information Technology (IT): We will continue to collaborate closely with IT to ensure Indigenous businesses are considered at the beginning of each requirement. This is the primary area where the MPCC can significantly improve its target.

By integrating these measures, we are not only achieving and exceeding our targets but also contributing to the broader goal of economic reconciliation with Indigenous communities. This approach aligns with the Government of Canada’s commitment to leveraging its spending to support Indigenous businesses, thereby fostering growth and sustainability within these communities.

Table 6: Percentage of contracts planned and awarded to Indigenous businesses

Table 6 presents the current, actual results with forecasted and planned results for the total percentage of contracts the department awarded to Indigenous businesses.  

Percentage of contracts planned and awarded to Indigenous businesses
5% Reporting Field 2024–25 Actual Result 2025–26 Forecasted Result 2026–27 Planned Result
Total percentage of contracts with Indigenous businesses 24.57% > 5% > 5%

Department-wide considerations

United Nations 2030 Agenda for Sustainable Development and the UN Sustainable Development Goals

The MPCC fully supports the commitments outlined in the 2022 to 2026 Federal Sustainable Development Strategy (FSDS) particularly those aimed at enhancing transparency and accountability in sustainable development decision-making. The MPCC contributes to a whole-of-government approach to environmental sustainability and practices.

As part of its commitment to FSDS Greening Government, the MPCC promotes training and awareness initiatives and is actively advancing plans to reduce paper use and transition to electronic processes for information delivery. These efforts align with a broader review of internal guidelines and processes.

The MPCC has also increased its use of virtual meetings and Outreach activities and continues to explore ways to minimize the environmental impact of its operations.

More information on the MPCC’s contributions to Canada’s Federal Implementation Plan on the 2030 Agenda and the FSDS can be found in our Departmental Sustainable Development Strategy.

Artificial Intelligence

To meet growing demands with limited resources, the MPCC plans to research and advance the adoption of AI and other digital and collaborative tools to enhance operational effectiveness. AI can support document organization and automate routine tasks, allowing our team to focus on complex, high-value work. These technologies will help ensure long-term sustainability by increasing productivity without proportionally increasing workload.

By automating repetitive tasks, improving data analysis, and enabling more sophisticated reporting, AI solutions empower the MPCC to focus on higher-value strategic activities and deliver stronger, data-driven insights to Senior Management.

Key risks

This section describes any risks to the achievement of the planned results and how the MPCC will mitigate them.

Mandate Risk

Breakdown of Oversight Authority

The MPCC’s 2024 Annual Report describes a troubling shift — from resistance to outright refusal by the CFPM to cooperate with the MPCC’s oversight mandate. This includes:

If the MPCC cannot access information or compel cooperation, its ability to hold military police accountable is severely compromised. Moreover, this pattern of resistance by the CFPM poses a serious threat to the integrity of civilian independent oversight of the military police. When the MPCC is denied access to information, its recommendations are disregarded, and its jurisdiction is unilaterally constrained, the very mechanisms designed to ensure transparency and accountability within the military police begin to erode. Without full cooperation, the MPCC cannot appropriately fulfill its mandate, leaving complainants without recourse in some cases and undermining public trust in the system meant to safeguard their rights. This shift from resistance to outright refusal signals a dangerous weakening of democratic oversight in a domain where accountability is paramount.

Outdated Legislative Framework

To mitigate these risks, the MPCC has taken proactive steps, including litigating key matters and calling for legislative reform to clarify and strengthen its authority. It has proactively drafted a proposed bill along with a clause-by-clause explanation to provide context, aimed at modernizing its mandate. However, without meaningful reform, the current pattern of non-cooperation risks becoming normalized, setting a dangerous precedent where oversight is optional and accountability is eroded. 

Outdated or unclear legislation poses a critical risk to the MPCC’s ability to operate effectively and fulfill its oversight mandate. When statutory language lacks precision or fails to reflect current realities, it creates ambiguity around jurisdiction, investigative powers, and procedural obligations. This can lead to inconsistent interpretations, legal disputes, and institutional resistance, undermining accountability and delaying justice for complainants. Without timely legislative reform, the MPCC remains vulnerable to operational constraints and erosion of public trust in the military police complaints system.

The consequences of failing to act are profound. If the MPCC remains unable to compel access to critical information, its role as an independent police oversight body is compromised. This not only undermines the credibility of the MPCC itself but also weakens the broader military justice system by allowing misconduct to go unchecked and complaints to be dismissed without proper review. Over time, this could foster a culture of weakened accountability within the military police, diminish public trust in military institutions, and compromise the rights of complainants seeking redress. Reform is not just necessary; it is urgent to preserve the integrity of oversight and uphold the principles of justice within the Canadian Forces.

Organizational Capacity and Sustainability Risk

Operational Risk from Limited Staffing Flexibility

The MPCC’s small size and demanding workload increases the risk of burnout, low morale, operational disruption due to absences, and turnover. Limited internal mobility and lack of role redundancy further constrain flexibility in managing workload fluctuations. With a small team of approximately 30 full-time employees, even minor absences (illness, parental leave, retirement) can significantly disrupt operations. Limited internal mobility and minimal role redundancy further reduce flexibility, making it difficult to reassign tasks or absorb workload fluctuations.

Specialized Expertise and Operational Scalability

The MPCC’s mandate relies on staff with niche expertise in military, criminal and administrative law, investigations, and police oversight. Recruiting and retaining individuals with this rare skill set is challenging, and the loss of even one subject-matter expert can result in significant operational disruption, knowledge gaps, and delays.

This dependency also limits the MPCC’s ability to scale its operations in response to increased complaint volumes or emerging oversight demands. Without expanding the talent pipeline or implementing systems that reduce reliance on individual expertise, the organization remains vulnerable to capacity constraints, jeopardizing its ability to grow sustainably.

Financial Capacity and Resource Pressures

The MPCC faces increasing financial pressure due to rising case volumes, growing complexity, and the need for specialized personnel. As operational demands expand, particularly with the anticipated expansion of the Canadian Forces and military operations announced by the government, current funding levels may be insufficient to maintain service quality, meet strategic objectives, and respond with flexibility to emerging priorities. The organization’s small size limits its ability to absorb financial pressures or reallocate resources internally.

Securing the Future: Navigating Leadership and Succession Risks

Within small teams like the MPCC, individuals are required to be versatile, frequently stepping into varied roles to keep operations running smoothly. When a key person leaves, there may not always be someone internally with the bandwidth or expertise to step into their role. Specialized knowledge is also often concentrated in one or two people, making transitions more fragile. Furthermore, with our limited staff and our high volume of complaints, day-to-day operations must take priority, which makes it challenging to plan succession over the long term. To be clear, the difficulty of planning in small organizations stems not from its importance, but from the challenge of prioritizing, resourcing, and executing plans without compromising core mandate functions.

The Cost of Delayed Technology Adoption

Legacy and Outdated Systems

Reliance on legacy systems across critical functions like human resources, finance, and case management of complaints poses a significant operational risk. These outdated platforms are often incompatible with modern tools and are difficult to maintain. They slow down service delivery, increase error rates, and limit the MPCC's ability to respond to emerging needs. Absent modernization, these systems risk becoming bottlenecks that undermine operational efficiency, transparency, and public confidence in government services.

Delayed adoption of Artificial Intelligence (AI)

 AI offers transformative potential for the Public Service of Canada. However, delayed adoption of AI risks leaving the MPCC behind in a rapidly evolving digital landscape. Without strategic integration, the MPCC may miss opportunities to improve delivery of its mandate and reduce costs.

Planned spending and human resources

This section provides an overview of Military Police Complaints Commission’s planned spending and human resources for the next three fiscal years and of planned spending for 2026-27 with actual spending from previous years.

In this section

Spending

This section presents an overview of the department's planned expenditures from 2023-24 to 2028-29.

Budgetary performance summary

Table 7: Three-year spending summary for core responsibilities and internal services (dollars)

Table 7 presents the Military Police Complaints Commission’s spending over the past three years to carry out its core responsibilities and for internal services. Amounts for the 2025–26 fiscal year are forecasted based on spending to date.

Planned three-year spending on core responsibilities and internal services (dollars)

Core responsibilities and Internal services

2023-2024 Actual Expenditures

2024-25 Actual Expenditures

2025-2026 Forecast Spending

Independent Oversight of the Military Police

3,321,981

3,449,928

4,044,318

Subtotal (s)

3,321,981

3,449,928

4,044,318

Internal services

2,312,301

2,326,740

2,366,803

Total (s)

5,634,282

5,776,668

6,411,121

Analysis of the past three years of spending

The steady rise in actual expenditures is attributable to the increase in both the number and complexity of investigations conducted by the MPCC, including several Public Interest Investigations. The MPCC is also forecasting a sharp increase in 2025-26 due to the launch of a Public Interest Hearing and the costs associated with such hearings.

More financial information from previous years is available on the Finance section of GC Infobase.

Table 8: Planned three-year spending on core responsibilities and internal services (dollars)

Table 8 presents the Military Police Complaints Commission’s planned spending over the next three years by core responsibilities and for internal services.

Planned three-year spending on core responsibilities and internal services (dollars)
Core responsibilities and Internal services 2026-27 Planned Spending 2027-28 Planned Spending 2028-29 Planned Spending

Independent Oversight of the Military Police

3,879,607

3,837,907

3,837,907

Subtotal

3,879,607

3,837,907

3,837,907

Internal services

2,363,038

2,363,038

2,363,038

Total

6,242,645

6,200,945

6,200,945

Analysis of the next three years of spending

Planned spending for the next three years is limited to our reference levels, which have recently been increased to better support the MPCC in fulfilling its mandate.

More detailed financial information on planned spending is available on the Finances section of GC Infobase.

Funding

This section provides an overview of the department's voted and statutory funding for its core responsibilities and for internal services. For further information on funding authorities, consult the Government of Canada budgets and expenditures.

Graph 1: Approved funding (statutory and voted) over a six-year period

Graph 1 summarizes the department's approved voted and statutory funding from 2023-24 to 2028-29.

Graph 1 summarizes the department's approved voted and statutory funding from 2023-24 to 2028-29.

Departmental spending 2023–24 to 2028–29

Text description of graph 1

Departmental spending 2023–24 to 2028–29

Fiscal year 

Total 

Voted 

Statutory 

 2023-24

5,634,282

5,081,060

553,222

 2024-25

5,776,668

5,184,069

592,599

 2025-26

6,411,121

5,841,827

569,294

 2026-27

6,242,645

5,572,620

670,025

 2027-28

6,200,945

5,530,920

670,025

2028-29

6,200,945

5,530,920

670,025

Analysis of statutory and voted funding over a six-year period

The graph above demonstrates the current trend of expenditure increases related to the rise in both the number and complexity of complaints in recent years. The MPCC obtained permanent funding from the Department of National Defence, starting in 2025-26, to expand its resources and ensure it can effectively fulfil its mandate. In 2025-26, the MPCC is also anticipating additional costs related to a Public Interest Hearing scheduled for early 2026.

For further information on the Military Police Complaints Commission’s departmental appropriations, consult the 2026-27 Main Estimates.

Future-oriented condensed statement of operations

The future-oriented condensed statement of operations provides an overview of the Military Police Complaints Commission’s operations for 2025-26 to 2026-27.

Table 9: Future-oriented condensed statement of operations for the year ended March 31, 2027 (dollars)

Table 9 summarizes the expenses and revenues which net to the cost of operations before government funding and transfers for 2025-26 to 2026-27. The forecast and planned amounts in this statement of operations were prepared on an accrual basis. The forecast and planned amounts presented in other sections of the Departmental Plan were prepared on an expenditure basis. Amounts may therefore differ.

Future-oriented condensed statement of operations for the year ended March 31, 2027 (dollars)
Financial information 2025-26 Forecast results 2026-27 Planned results Difference (Planned results minus forecasted)

Total expenses

6,988,626

6,595,881

(392,745)

Total revenues

0

0

0

Net cost of operations before government funding and transfers

6,988,626

6,595,881

(392,745)

Analysis of forecasted and planned results

The MPCC’s 2026-27 planned results reflect amounts we expect to receive through our Main Estimates and do not consider the Operating budget carry-forward that is received during the Supplementary Estimates process or any other funding received during the year. This funding is used to cover additional salary expenses. It is not currently reflected in our planned results for 2026-27, explaining the variance between both years.

A more detailed Future-Oriented Statement of Operations and associated Notes for 2026-27, including a reconciliation of the net cost of operations with the requested authorities, is available on the Military Police Complaints Commission’s website.

Human resources

This section presents an overview of the department’s actual and planned human resources from 2023-24 to 2028-29. 

Table 10: Actual human resources for core responsibilities and internal services

Table 10 shows a summary of human resources, in full-time equivalents, for the Military Police Complaints Commission’s core responsibilities and for its internal services for the previous three fiscal years. Human resources for the 2025–26 fiscal year are forecasted based on year to date. 

Actual human resources for core responsibilities and internal services
Core responsibilities and internal services 2023-24 Actual full-time equivalents 2024-25 Actual full-time equivalents 2025-26 Forecasted full-time equivalents

Independent Oversight of the Military Police

15

14

15

Subtotal

15

14

15

Internal services

16

16

16

Total

31

30

31

Analysis of human resources over the last three years

The MPCC's full-time equivalents count has remained consistent over the last few years, as the MPCC continues to operate near full capacity.

Table 11: Human resources planning summary for core responsibilities and internal services

Table 11 shows information on human resources, in full-time equivalents, for each of the Military Police Complaints Commission’s core responsibilities and for its internal services planned for the next three years.

Human resources planning summary for core responsibilities and internal services
Core responsibilities and internal services 2026-27 Planned full-time equivalents 2027-28 Planned full-time equivalents 2028-29 Planned full-time equivalents

Independent Oversight of the Military Police

16

16

16

Subtotal

16

16

16

Internal services

16

16

16

Total

32

32

32

Analysis of human resources for the next three years

Given the steady increase in the number and complexity of complaints in recent years, the MPCC plans to slightly increase its workforce, to continue to support the efficiency and speed of the complaints handling process.

Federal tax expenditures

The Military Police Complaints Commission’s Departmental Plan does not include information on tax expenditures.

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures.

This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information and references to related federal spending programs as well as evaluations and GBA Plus of tax expenditures.

Corporate information

Departmental profile

Appropriate minister(s): The Honorouble David J. McGuinty, P.C., M.P. Minister of National Defence

Institutional head: Me Tammy Tremblay, MSM, CD, LL.M, Chairperson

Ministerial portfolio: National Defence Portfolio

Enabling instrument(s): National Defence Act, Part IV

Year of incorporation / commencement: 1998

Other: For more information, please visit the MPCC website.

Departmental contact information

Mailing address

270 Albert Street, 10th floor
Ottawa, ON  K1P 5G8
Canada

Contact us to schedule a private consultation.

Telephone: 613-947-5625 or toll-free at 1-800-632-0566

Email: commission@mpcc-cppm.gc.ca

Website(s): mpcc-cppm.gc.ca

Definitions

appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.
budgetary expenditures (dépenses budgétaires)
Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.
core responsibility (responsabilité essentielle)
An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.
Departmental Plan (plan ministériel)
A report on the plans and expected performance of an appropriated department over a 3 year period. Departmental Plans are usually tabled in Parliament each spring.
departmental result (résultat ministériel)
A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.
departmental result indicator (indicateur de résultat ministériel)
A quantitative measure of progress on a departmental result.
departmental results framework (cadre ministériel des résultats)
A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.
Departmental Results Report (rapport sur les résultats ministériels)
A report on a department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.
full-time equivalent (équivalent temps plein)
A measure of the extent to which an employee represents a full person-year charge against a departmental budget. For a particular position, the full-time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.
gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])
Is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.
Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.
government‑ priorities (priorités gouvernementales)
For the purpose of the 2026-27 Departmental Plan, government priorities are the high-level themes outlining the government’s agenda in the 2025 Speech from the Throne.
horizontal initiative (initiative horizontale)
An initiative where two or more federal departments are given funding to pursue a shared outcome, often linked to a government priority.
Indigenous business (entreprise autochtones)
Requirements for verifying Indigenous businesses for the purposes of the departmental result report are available through the Indigenous Services Canada Mandatory minimum 5% Indigenous procurement target website.
non-budgetary expenditures (dépenses non budgétaires)
Non-budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non-statutory authorities in the Estimates and elsewhere. Non-budgetary transactions are those expenditures and receipts related to the government's financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.
performance (rendement)
What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.
performance indicator (indicateur de rendement)
A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of a department, program, policy or initiative respecting expected results.
plan (plan)
The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.
planned spending (dépenses prévues)
For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.
A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.
program (programme)
Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.
program inventory (répertoire des programmes)
Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.
result (résultat)
A consequence attributed, in part, to a department, policy, program or initiative. Results are not within the control of a single department, policy, program or initiative; instead they are within the area of the department’s influence.
statutory expenditures (dépenses législatives)
Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.
target (cible)
A measurable performance or success level that a department, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.
voted expenditures (dépenses votées)
Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.
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