A special operating agency (SOA) is a designation given to a government organization within a department or agency of the Government of Canada, or a provincial government, that has some management flexibility, independence, and separate accountability. Federal SOAs function, without legislation, within a framework agreement approved by their given department's deputy minister, the minister responsible for the agency, and the Treasury Board. They are considered part of the host department and not separate legal entities.[1]
Special operating agencies also exist among some provincial governments in Canada.[2]