Appendix C: Canadian Army Appropriations and Expenditures, 1939–1946
(Compiled from Reports of the Auditor General, and Public Accounts of Canada)
| Fiscal Years *(ending 31 March) | Total 1 April 1939-31 March 1946 | |||||||
| Appropriations and Expenditures* | 1939–1940 | 1940–1941 | 1941–1942 | 1942–1943 | 1943–1944 | 1944–1945 | 1945–1946 | |
| Appropriations | $ | $ | $ | $ | $ | $ | $ | $ |
| Total Defence Department Appropriations | 144,409,674 | 681,434,416 | 1,033,528,288 | 1,919,348,020 | 2,674,653,206 | †2,962,926,915 | 2,153,205,505 | 11,569,510,024 |
| Army Appropriations | 78,78,103 | 408,256,969 | 526,816,520 | 1,044,280,504 | 1,337,950,724 | 1,285,089,301 | 959,342,678 | 5,640,484,799 |
| Expenditures | ||||||||
| Total Defence Department Expenditures | 125,679,888 | 647,922,941 | 1,011,451,063 | 1,865,622,613 | 2,629,094,792 | 2,938,376,924 | 2,140,793,565 | 11,358,941,786 |
| Army Expenditures | 74,799,380 | 383,462,039 | 511,410,695 | 1,038,180,774 | 1,328,847,454 | 1,261,799,186 | 949,667,104 | 5,548,166,632 |
| Details of Army Expenditures | ||||||||
| Service Pay ad Allowances | 37,260,278 | 150,235,710 | 238,027,309 | 366,496,403 | 495,142,584 | 509,642,531 | 497,787,701 | 2,294,610,516 |
| Mechanical transport; trucks, etc. (includes operating costs) | 1,633,550 | 53,251,318 | 81,199,552 | 223,971,832 | 173,167,487 | 108,439,409 | 89,677,361 | 731,340,509 |
| Food; Medical and Dental Stores; Clothing; Personal Equipment, etc. | 10,773,165 | 87,160,730 | 84,867,405 | 143,728,381 | 121,511,599 | 80,428,142 | 77,282,235 | 605,751,657 |
| Armament, Ammunition and Bombs | 1,987,016 | 6,369,602 | 21,138,208 | 100,100,749 | 73,431,442 | 46,952,880 | 39,150,928 | 289,130,825 |
| Construction and Repairs; operating expenses of properties | 8,657,013 | 49,686,441 | 37,389,635 | 84,197,916 | 65,714,018 | 34,256,453 | 40,808,754 | 320,710,230 |
| Travel, Transportation, Freight | 2,752,835 | 13,468,247 | 26,839,583 | 48,542,516 | 65,188,976 | 51,620,402 | 62,917,541 | 271,330,120 |
| Signal and Wireless Equipment | 151,119 | 1,076,453 | 3,3587,771 | 19,050,689 | 24,778,584 | 11,118,695 | 8,725,816 | 68,259,127 |
| Advance Payments to United States Treasury (purchases from US Government) | – | – | – | 19,980,000 | 207,570,000 | 7,735,000 | – | 235,285,000 |
| Advance Payments to United Kingdom for maintenance Canadian Army Overseas | – | – | – | – | 65,960,125 | 376,344,262 | 1,651,613 | 443,946,000 |
| Other Expenditures‡ | 11,584,384 | 22,195,538 | 18,591,232 | 32,112,288 | 36,382,639 | 35,721,412 | 131,665,155 | 287,802,648 |
* “Ordinary” plus “War” Appropriations and Expenditures.
†Includes United Kingdom share of cost of British Commonwealth Air Training Plan (written off).
‡Examples of such expenditures are:– Civil Salaries and Wages; Northern Territories and Yukon Radio System; Inspection Board, United Kingdom and Canada; Dominion Arsenals; Censor Services; Dependents Supplementary Grants; Printing, Stationery; Telegrams; Internment Operations; Departmental Administration; Cadet Services; Grants to Military Associations.