The Power of the Purse
Each year, the Minister of Finance makes a statement about the details of the Government’s financial intentions. Known as the “Budget Speech”, this statement sets out the Government’s broad plans and projects for the upcoming year, including the amount of money needed to finance these activities and how this money will be obtained. To raise the money called for in the Budget Speech, the Minister of Finance puts forward “Ways and Means motions”, which are authority for bringing in a taxation bill. The “Business of Supply” refers to the process of estimating expenditures, examining and debating these estimates, and authorizing expenditures. The full package of proposed government expenditures (the Main Estimates) undergoes committee review and debate in the House of Commons and in the Senate. A bill based on the Estimates, known as an appropriation bill, is always considered first by the House of Commons, then in the Senate, before it receives Royal Assent. Other opportunities are also provided by the Standing Orders for discussion and debate on matters related to spending.
http://www.parl.gc.ca/Information/library/inside/work-e.htmHere's a link with fuller info:
http://www2.parl.gc.ca/MarleauMontpetit/DocumentViewer.aspx?DocId=1001&Sec=Ch08&Seq=1&Lang=E