Code of integrity and professional conduct: How we work

Upon request, this directive is available in multiple formats for individuals with a visual impairment (email Multiple.Media@cra-arc.gc.ca).

Board of Management resolution number: 2015-2016-12 (December 17, 2015)

This document (version 1.0) replaces the Code of Ethics and Conduct.

1. The Canada Revenue Agency (CRA) is an Integrity-Based Organization
   • We are federal public servants
   • We are CRA employees
   • CRA mission, vision and values
   • Consequences of misconduct
   • We are committed to fostering a culture of integrity
     • CRA Integrity Framework
     • All leaders: setting the right Tone at the top
2. We Protect Our Integrity
   • Voicing concerns and our duty to report misconduct
     • Reporting wrongdoing
3. We Protect Information
   
   • Privacy and confidentiality of taxpayer information
   • Protection of proprietary information and intellectual property
     • Protecting proprietary information and intellectual property
     • Identifying and marking protected and classified information
     • Complying with official requests for CRA information
     • Providing testimony or information
     • Use of tax information for human resources management
4. We Protect our Assets and property
   
   • CRA and Government of Canada property, assets, valuables and equipment
     • Government issued identification cards
     • Government-owned or leased vehicles
     • Government issued acquisition or travel cards
   • CRA computer systems and electronic networks
     • Limited personal use
     • Working virtually: security considerations and your obligations
5. We Manage and Protect Public Funds
   • Financial management and fraud
   • Penalties for fraud
     • Care of money, assets and property
6. We Protect Our Reputation
   • Duty of loyalty
   • Professional image
   • Client service excellence
     • Dealing with challenging interactions and security incidents
   • Personnel security screening
     • Additional information on personnel security screening
   • Annual affirmation, conflict of interest, post-employment, and gifts
   • Social media
     • Social media, on or off-duty
   • Speaking on behalf of the CRA
     • Additional information: speaking on behalf of the CRA
   • Publicly commenting about the CRA and/or the Government of Canada
   • Off-duty conduct
   • Political activities
     • Engaging in political activities
   • Fundraising and solicitation
     • Additional information on fundraising and solicitation
7. We Foster a Healthy and Respectful Workplace
   • Resolving workplace issues
     • Services that support a healthy and respectful workplace
     • Conflict resolution
     • Employee Assistance Program
   • Collective agreements and terms and conditions of employment
     • List of agreements, and terms and conditions
   • Employee health and safety, and managing security incidents
   • Smoking, consumption of alcohol, and drugs
     • Additional information on smoking, consumption of alcohol and drugs
   • Medication

• Acknowledgements

Appendix A - We are governed by these Laws and Corporate Policy Instruments

Appendix B - Values and Ethics Code for the Public Sector

Version History Table

The Canada Revenue Agency (CRA) is an Integrity-Based Organization

We are federal public servants

The Values and Ethics Code for the Public Sector (VECPS) applies to all CRA employees. It describes the values, and guides the conduct of all federal public servants. The full VECPS, featuring the values of respect for democracy, respect for people, integrity, stewardship, and excellence, forms part of this CRA Code of integrity and professional conduct (Code).

We are CRA employees

Employment at the CRA requires that we become familiar with this Code, the VECPS, and the Directive on conflict of interest, gifts and hospitality, and post-employment, and abide by them – both in letter and in spirit. These terms and conditions of employment support us in doing the right thing.

No code can be all encompassing, and situations may arise that are not addressed specifically in the Code. If you find yourself in a dilemma, or have a question about what to do, or how to act, you do not have to face such situations on your own. Start by reviewing this Code. It links to a number of integrity resources, including relevant laws and policy instruments, as well as a CRA-specific Model for integrity-based decision making. Then discuss the issue with your manager.

CRA mission, vision, and values

We Protect Our Integrity

Access to any CRA or taxpayer information, assets, or property is a privilege, not a right. This access is determined on a need-to-know basis, and can therefore vary even among individuals who work in the same program area, or who perform the same duties. When you are granted a reliability status and/or a security clearance, you accept responsibility for using, handling, processing, protecting, and disposing of sensitive information, assets, or property.

In order to achieve our mandate, taxpayers and benefit recipients must trust that we will protect their private information, and that we carry out our work in the public interest. We must also protect employee information, CRA proprietary information, government property or valuables, and any taxpayer property that is in our possession or control.

We all agree to uphold the public trust when we swear or affirm the Oath or affirmation. This affirmed commitment continues even after an employee leaves the CRA. Our legal obligation to safeguard the confidentiality and integrity of taxpayer information flows from the Income Tax Act, Excise Tax Act, Excise Act, 2001, Privacy Act, and the Access to Information Act.

If the security of CRA information is compromised, it must be reported immediately. For more information, please refer to What is a Security Incident on InfoZone.

Privacy and confidentiality of taxpayer information

We are committed to respecting the privacy and protecting the confidentiality of all information held by the CRA.

The CRA takes steps to prevent, and detect any unauthorized access or unauthorized disclosure of taxpayer information, and we take this responsibility very seriously. You must only access, process, store, modify, or handle taxpayer information for work-related purposes, and in the way specified by the CRA.

Unauthorized access and/or disclosure of taxpayer information by an employee or former employee may be a breach of Section 241 of the Income Tax Act, Section 295 of the Excise Tax Act or Section 211 of the Excise Act, 2001, and the Privacy Act. Accessing and/or disclosing taxpayer information without authorization will attract disciplinary measures up to and including termination of employment, and possible referral to the Royal Canadian Mounted Police (RCMP). It could also result in the reassessment or revocation of your reliability status and security clearance. The Office of the Privacy Commissioner, and the individual whose information was disclosed could be also notified. For more information, go to the Monitoring of Employee Electronic Access to Taxpayer Information Directive.

Protection of proprietary information and intellectual property

You may only access, handle, use, process, modify or store personal or proprietary information required to perform your duties (for example, to conduct an audit, take a collections action, or manage a staffing process) and in the way specified by the CRA (for example, respecting the security designation on the file such as "confidential", or "Protected B").

We work together to protect CRA and government of Canada property. This includes, but is not restricted to, computers (including laptops and other electronic devices), telephones, software, electronic and paper files, documents and data, office equipment and supplies, video equipment, telecommunications devices, ID cards, vehicles, buildings, and other physical premises.

CRA and Government of Canada property, assets, valuables, and equipment

You may only use government owned or leased property, assets, valuables, and equipment for official purposes, unless you have pre-authorization for personal use. If any items are lost, stolen, or damaged, advise your manager right away. Also, if you leave your position, are transferred, reassigned, on a long-term absence (such as a maternity leave), or when a request to do so is made by an authorized person, you must return the property or valuables. Please see the Protection of CRA Employees, Information, and Assets Policy.

We Manage and Protect Public Funds

Canadians trust the CRA to collect, receive, manage, and disburse public funds. This trust is vital to delivering on our objectives as a tax administration. Acts of fraud or mismanagement of public funds can quickly undermine that trust.

Financial management and fraud

Acts of fraud, and/or the mismanagement of public funds, will not be tolerated. Any employee who commits such an act will be subject to administrative measures (for example, reassessment, and/or revocation of reliability status and security clearance) and/or disciplinary measures, up to and including termination of employment. Fraudulent actions that contravene legislation such as the Criminal Code of Canada or the Financial Administration Act can also lead to criminal investigations and prosecution.

Fraud is defined as any intentional act, or intentional omission, by an employee for personal enrichment, or for the enrichment of a third party, through the deliberate misuse or misapplication of CRA resources, revenues, information, assets, or authority.

If you suspect, observe, or detect fraudulent activity, including any offer of a bribe or advantage offered to you or another employee, you must report it. You can report fraud to your direct manager, the anonymous fraud and misuse tip line, or the Internal Affairs and Fraud Control Division.

If you suspect wrongdoing, as defined in the Public Servants Disclosure Protection Act (PSDPA), you have the right to make a protected internal disclosure. For more information, go to Wrongdoing under the PSDPA.

Some examples of fraudulent activities include:

• abuse of authority, including improper or excessive use of your authority to obtain or provide a benefit;
• use of insider knowledge of policies, programs, processes, or systems to obtain or provide an unwarranted benefit;
• making false statements (including, for example, failure to report income) under the Income Tax Act, the Excise Tax Act, the Excise Act, 2001, or any other Act administered by the CRA, resulting in a benefit to which you or another person or entity is not entitled;
• forging or altering CRA documents for personal gain, or the gain of others;
• bribery, including seeking or accepting money or valuable consideration in exchange for an action or decision in favour of the person or entity offering the bribe;
• engaging in conflicts of interest, where an employee has an undisclosed economic or personal interest in a transaction that adversely affects the CRA;
• falsifying attendance, leave, travel time, overtime, and anything else that results in receiving pay for time not worked;
• falsely reporting travel expenses or misuse of taxi chits, acquisition card, designated travel card, and the like;
• cheating on a selection process or examination;
• providing an opportunity or permitting another person to defraud the Crown; and
• failing to report any violation or fraud concerning the Financial Administration Act and its regulations, or any other Act administered by the CRA.

Penalties for fraud

Some cases of fraud against the Crown are indictable offenses. They may lead to criminal charges and carry penalties that include fines and imprisonment.

Fraud is a serious offence and is subject to disciplinary measures up to and including termination of employment.

In addition, the CRA could take administrative measures, such as the recovery of losses resulting from an act of fraud and the reassessment and/or revocation of your reliability status and/or security clearance.

For more information on processes and consequences, please see the Internal Fraud Control Policy, the Internal Investigations into Alleged or Suspected Employee Misconduct Policy, and the Procedures for Addressing Employee Misconduct.

In your role, you may be entrusted with collecting, receiving, managing, or disbursing public funds. These are serious responsibilities.

We Protect Our Reputation

Our conduct, both on and off-duty, plays a critical role in cultivating public trust. An essential part of maintaining that trust is our personal compliance with all laws, including those we administer (such as reporting all income under the Income Tax Act and Excise Tax Act).

We maintain our professional integrity through the way we present ourselves, serve clients, use social media, talk about the CRA, prevent conflicts of interest, and engage in activities like fundraising.

Duty of loyalty

Freedom of expression is a deeply rooted value in our democratic system. It is entrenched in the Canadian Charter of Rights and Freedoms, and all Canadians, including federal public servants, are entitled to this right.

At the same time, we owe a duty of loyalty to the CRA and the Government of Canada. This duty flows from our essential mission to serve in the public interest with impartiality. Employment in the public service requires the acceptance of certain constraints, which should be considered in our day-to-day activities and our off-duty conduct.

Professional image

There are many ways of defining professional image, and it can mean different things to different people. At the CRA, we believe it includes our overall appearance, and our conduct at work. All of our interactions must project professionalism, courtesy, and respect, both with the public, and each other. This includes face-to-face interactions, large or small group meetings, and all written internal and external communications.

Remember that you represent the CRA even if you do not deal directly with the public. You are expected to be clean and well groomed at work, and are responsible for using good judgment in projecting a professional image.

Client service excellence

We share a commitment to provide our clients with courteous, sensitive, and professional service, even in difficult interactions and challenging situations. This includes providing complete, accurate, clear, and timely information. The Taxpayer Bill of Rights outlines the service that Canadians can expect from us.

Personnel security screening

Personnel security screening is a federal government requirement, and is critical to our business. It contributes to the integrity of the CRA by verifying whether individuals are sufficiently reliable and trustworthy to occupy specific positions. It is your responsibility to ensure that you maintain your security status.

Annual affirmation, conflict of interest, post-employment, and gifts

Each year, employees receive a system-generated email reminding them to review their obligations under this Code and the conflict of interest instruments.

You are responsible for ensuring that you do not place yourself in a real, apparent, or potential conflict of interest. A conflict of interest arises when your private interests and/or outside activities impair, or could be perceived to impair, your ability to perform your duties in an objective, loyal, and impartial way. You are also responsible for adhering to the specific CRA requirements concerning the offer and acceptance of gifts, hospitality, and other benefits.

If you have something to disclose, submit a confidential disclosure form to your delegated manager using the My Commitment application in the Employee Self Service Portal (ESS) in the Corporate Administrative System (CAS). Remember that disclosing your private interests and/or outside activities does not necessarily mean that you are in a conflict of interest situation. Your delegated manager will review your information and will make an informed decision.

You must submit a new disclosure:

• any time there is a change to your private interests or outside activities;
• if you are offered, or accept a reportable gift, hospitality or other benefit; or,
• if you accept an offer of employment outside of the CRA (or, as an EC, if you receive an offer of employment outside of the CRA).

If you are thinking about resigning or retiring from the CRA, take time to review your obligations under the Directive on conflict of interest, gifts and hospitality, and post-employment.

For questions, step-by-step instructions about conflict of interest, submitting a confidential disclosure, the annual affirmation, or how to navigate My Commitment, go to KnowHow.

Social media

While there are many positive aspects of social media use, we are public servants, and must therefore be vigilant in our on and off-duty social media presence. It is imperative to use sound judgment in all of your social media interactions.

Speaking on behalf of the CRA

Only media relations specialists and designated spokespersons can speak on behalf of the CRA, or make statements to the media about the CRA.

If you receive an enquiry from print or broadcast (radio, television) media representatives, or through any form of social media, you must refer it to the appropriate media relations specialist

Publicly commenting about the CRA and/or the Government of Canada

Making critical statements about the CRA or the Government of Canada could affect, or be perceived to affect, your ability to perform your official duties in a completely objective manner. This applies whether you make statements directly or through a third party, using any public medium (such as radio, television, newspaper, blog, or any social media platform).The nature of your official duties and the visibility of your position within the CRA are also factors, which can affect the likelihood that your objectivity and impartiality will be questioned.

You should use internal means to bring any criticisms you may have to the attention of CRA management.

Off-duty conduct

Taking on the role of a public servant comes with opportunities as well as responsibilities and constraints. One such constraint is consideration for the public’s perception of both our on and off-duty actions. An employee’s off-duty activities could reflect negatively on the Agency and the Government of Canada, and can affect public confidence and respect. This is especially true when engaging in political activities, outside employment, and social media use.

If you are charged, arrested, or detained under any laws, regulations, federal statutes, or Criminal Code, you must inform your manager without delay. Off-duty conduct is usually a private matter, but it can become work related if it:

• is harmful to the CRA’s reputation (such as personal violations of the laws that the CRA administers);
• renders you unable to perform your duties in a satisfactory manner;
• leads to refusal, reluctance, or inability of other employees to work with you;
• is a violation of the Criminal Code; or
• makes it difficult for the Agency to effectively manage its operations and its workforce

You cannot use your job title or any official identification to influence or obtain any privilege or favour for yourself or others, or to do anything that is illegal, improper or against the best interests of the CRA.

Political activities

Part 7 of the Public Service Employment Act (PSEA) recognizes the right of employees to engage in political activities as long as they maintain the principle of political impartiality of the public service.

Fundraising and solicitation

CRA employees have a long record of raising money for worthy causes. If you are participating in fundraising, you must follow all laws, regulations, and rules.

We Foster a Healthy and Respectful Workplace

We are all responsible for creating a healthy, safe, and respectful workplace, and we all reap the benefits when we do so. When we comply with our terms and conditions of employment and collective agreements, we demonstrate our commitment to work professionally toward our common goals. When we interact with one another in a positive way, we strengthen our culture of integrity. When we comply with official languages and employment equity requirements, and treat one another with consideration and inclusiveness, we value our diversity.

Resolving workplace issues

When we do the right thing, and speak up for what is right, we show that we do not tolerate unacceptable behaviour, including harassment or discrimination. When a workplace issue does arise, we address it as quickly as possible and at the lowest possible level. When we work together to foster a culture of integrity, we ensure the sustainable success of the Agency.

Collective agreements, and terms and conditions of employment

We are all bound by specific conditions of employment. Many of us also belong to an employee organization.

Employee health, and safety, and managing security incidents

When we follow safety and security standards, we help to prevent incidents before they occur. We must all be vigilant in protecting the physical and psychological health and safety, of every employee in the workplace.

All work sites have safety and security standards. It is important that you are aware of, and follow, those standards, to ensure your safety and that of your colleagues. Prevention information on ergonomics and environmental sensitivities is available. These resources help us prevent work place injuries and illnesses, and contribute to the quality of work life for all employees.

If you, or a colleague, have a workplace accident, or if you notice any unsafe or hazardous condition in the workplace, report it to your manager right away. For more information, see the T4009, Hazardous Occurrence Investigation Report, and the CRA Occupational Health and Safety site.

If you experience or become aware of any security incident (such as threats, stalking, assault, or verbal abuse) or any negligent or criminal act, report it to your manager or a security officer immediately.

Your manager will complete a Security Incident Report, (see the Security Incident Reporting and Management Directive and accompanying procedures). For more information, go to the Procedures for resolving incidents of work place violence. The mandatory course "Security - It’s Everyone’s Business" will also provide you with important information.

Smoking, consumption of alcohol, and drugs

Smoking in any indoor or enclosed space under CRA control is prohibited. You are not permitted to consume alcohol (for specific exceptions, please see the Directive on the Management of Expenditures on Events and Hospitality), illegal drugs, or other intoxicants while on duty or while on any premises where the CRA conducts its business.

Medication

Certain over-the-counter or prescribed medication could impair your ability to safely perform some duties of your job, such as the operation of a vehicle, or motorized or mechanized equipment. If you have any medication-related limitations/restrictions, that could affect your safety or the safety of others, inform your manager. More information is available in the Managing Illness and Injury Process Tool – Medical Assessment.

Appendix A

We are governed by these Laws and Corporate Policy Instruments

Charters and laws

Access to Information Act

Canada Revenue Agency Act

Canadian Human Rights Act

Criminal Code

Copyright Act

Excise Act, 2001

Excise Tax Act

Federal Accountability Act

Financial Administration Act

Income Tax Act

Privacy Act

Public Servants Inventions Act

Public Service Employment Act

Public Service Labour Relations Act

Public Servants Disclosure Protection Act

Corporate policy instruments and other resources

Collective agreements and terms and conditions of employment

CRA Integrity Site

CRA media relations directive

Delegation of Human Resources Authorities

Directive on conflict of interest, gifts and hospitality, and post-employment

Directive on Discipline, Procedures for Addressing Employee Misconduct, and Table of Disciplinary Measures

Directive on discrimination and harassment free workplace

Directive on Occupational Health and Safety

Directive on the Management of Expenditures on Events and Hospitality

Identification and Marking of Protected and Classified Information and Assets Directive

Information Management Policy

Integrity Framework

Internal Disclosures Policy and Procedures

Internal Investigations into Alleged or Suspected Employee Misconduct Policy

Monitoring of Employee Electronic Access to Taxpayer Information Directive

Monitoring of the Electronic Networks’ Usage Policy

Oath or Affirmation

Personnel Security Screening Directive

Policy on workplace management

Procedures for Handling Grievances – Labour Relations

Procedures for Resolving Incidents of Work Place Violence

Security Incident Reporting and Management Directive

Sustainable Development Policy

Taxpayer Bill of Rights

The Role of Federal Public Servants

Federal public servants have a fundamental role to play in serving Canadians, their communities and the public interest under the direction of the elected government and in accordance with the law. As professionals whose work is essential to Canada's well-being and the enduring strength of the Canadian democracy, public servants uphold the public trust.

The Constitution of Canada and the principles of responsible government provide the foundation for the role, responsibilities and values of the federal public sector. ^[1] Constitutional conventions of ministerial responsibility prescribe the appropriate relationships among ministers, parliamentarians, public servants ^[2] and the public. A professional and non-partisan federal public sector is integral to our democracy.

The Role of Ministers

Ministers are also responsible for preserving public trust and confidence in the integrity of public sector organizations and for upholding the tradition and practice of a professional non-partisan federal public sector. Furthermore, ministers play a critical role in supporting public servants' responsibility to provide professional and frank advice. ^[3]

Objectives

This Code outlines the values and expected behaviours that guide public servants in all activities related to their professional duties. By committing to these values and adhering to the expected behaviours, public servants strengthen the ethical culture of the public sector and contribute to public confidence in the integrity of all public institutions.

As established by the Treasury Board, this Code fulfills the requirement of section 5 of the Public Servants Disclosure Protection Act (PSDPA). It was developed in consultation with public servants, public sector organizations and bargaining agents. This Code should be read in conjunction with organizational codes of conduct.

Statement of Values

These values are a compass to guide public servants in everything they do. They cannot be considered in isolation from each other as they will often overlap. This Code and respective organizational codes of conduct are important sources of guidance for public servants. Organizations are expected to take steps to integrate these values into their decisions, actions, policies, processes, and systems. Similarly, public servants can expect to be treated in accordance with these values by their organization.

Respect for Democracy

The system of Canadian parliamentary democracy and its institutions are fundamental to serving the public interest. Public servants recognize that elected officials are accountable to Parliament, and ultimately to the Canadian people, and that a non-partisan public sector is essential to our democratic system.

Respect for People

Treating all people with respect, dignity and fairness is fundamental to our relationship with the Canadian public and contributes to a safe and healthy work environment that promotes engagement, openness and transparency. The diversity of our people and the ideas they generate are the source of our innovation.

Integrity

Integrity is the cornerstone of good governance and democracy. By upholding the highest ethical standards, public servants conserve and enhance public confidence in the honesty, fairness and impartiality of the federal public sector.

Stewardship

Federal public servants are entrusted to use and care for public resources responsibly, for both the short term and long term.

Excellence

Excellence in the design and delivery of public sector policy, programs and services is beneficial to every aspect of Canadian public life. Engagement, collaboration, effective teamwork and professional development are all essential to a high-performing organization.

Expected Behaviours

Federal public servants are expected to conduct themselves in accordance with the values of the public sector and these expected behaviours.

1. Respect For Democracy
   Public servants shall uphold the Canadian parliamentary democracy and its institutions by:
   1. Respecting the rule of law and carrying out their duties in accordance with legislation, policies and directives in a non-partisan and impartial manner.
   2. Loyally carrying out the lawful decisions of their leaders and supporting ministers in their accountability to Parliament and Canadians.
   3. Providing decision makers with all the information, analysis and advice they need, always striving to be open, candid and impartial.
2. Respect For People
   Public servants shall respect human dignity and the value of every person by:
   1. Treating every person with respect and fairness.
   2. Valuing diversity and the benefit of combining the unique qualities and strengths inherent in a diverse workforce.
   3. Helping to create and maintain safe and healthy workplaces that are free from harassment and discrimination.
   4. Working together in a spirit of openness, honesty and transparency that encourages engagement, collaboration and respectful communication.
3. Integrity
   Public servants shall serve the public interest by:
   1. Acting at all times with integrity and in a manner that will bear the closest public scrutiny, an obligation that may not be fully satisfied by simply acting within the law.
   2. Never using their official roles to inappropriately obtain an advantage for themselves or to advantage or disadvantage others.
   3. Taking all possible steps to prevent and resolve any real, apparent or potential conflicts of interest between their official responsibilities and their private affairs in favour of the public interest.
   4. Acting in such a way as to maintain their employer's trust.
4. Stewardship
   Public servants shall use resources responsibly by:
   1. Effectively and efficiently using the public money, property and resources managed by them.
   2. Considering the present and long-term effects that their actions have on people and the environment.
   3. Acquiring, preserving and sharing knowledge and information as appropriate.
5. Excellence
   Public servants shall demonstrate professional excellence by:
   1. Providing fair, timely, efficient and effective services that respect Canada's official languages.
   2. Continually improving the quality of policies, programs and services they provide.
   3. Fostering a work environment that promotes teamwork, learning and innovation.

Application

Acceptance of these values and adherence to the expected behaviours is a condition of employment for every public servant in the federal public sector, regardless of their level or position. A breach of these values or behaviours may result in disciplinary measures being taken, up to and including termination of employment.

The PSDPA defines the "public sector" as: (a) the departments named in Schedule I to the Financial Administration Act and the other portions of the federal public administration named in Schedules I.1 to V to that Act; and (b) the Crown corporations and other public bodies set out in Schedule I of the PSDPA. However, "the public sector" does not include the Canadian Forces, the Canadian Security Intelligence Service or the Communications Security Establishment, which are subject to separate requirements under the Act.

The Values and Ethics Code for the Public Sector came into force on April 2, 2012.

Avenues for Resolution

The expected behaviours are not intended to respond to every possible ethical issue that might arise in the course of a public servant's daily work. When ethical issues arise, public servants are encouraged to discuss and resolve these matters with their immediate supervisor. They can also seek advice and support from other appropriate sources within their organization.

Public servants at all levels are expected to resolve issues in a fair and respectful manner and consider informal processes such as dialogue or mediation.

As provided by sections 12 and 13 of the PSDPA, if public servants have information that could indicate a serious breach of this Code, they can bring the matter, in confidence and without fear of reprisal, to the attention of their immediate supervisor, their senior officer for disclosure or the Public Sector Integrity Commissioner.

Senior officers for disclosure are responsible for supporting the chief executive in meeting the requirements of the PSDPA. They help promote a positive environment for disclosing wrongdoing, and deal with disclosures of wrongdoing made by employees of the organization. Further information on the duties and powers of senior officers for disclosure can be found in the attached Appendix.

Members of the public who have reason to believe that a public servant has not acted in accordance with this Code can bring the matter to an organizational point of contact that has been designated for the handling of such concerns or to the Public Sector Integrity Commissioner to disclose a serious breach of this Code.

Duties and Obligations

Public Servants

Public servants are expected to abide by this Code and demonstrate the values of the public sector in their actions and behaviour. Furthermore, public servants must also adhere to the behavioural expectations set out in their respective organizational codes of conduct. If a public servant does not abide by these values and expectations, he or she may be subject to administrative or disciplinary measures up to and including termination of employment.

Public servants who are also managers are in a position of influence and authority that gives them a particular responsibility to exemplify the values of the public sector.

As provided by sections 12 and 13 of the Public Servants Disclosure Protection Act (PSDPA), if public servants have information that could indicate a serious breach of this Code they can bring this matter, in confidence and without fear of reprisal, to the attention of their immediate supervisor, their senior officer for disclosure or the Public Sector Integrity Commissioner.

Chief Executives ^[4]

Chief executives of public sector organizations have specific responsibilities under the PSDPA, including establishing a code of conduct for their organization and an overall responsibility for fostering a positive culture of values and ethics in their organization. They ensure that employees are aware of their obligations under this Code and their specific organizational code of conduct. They also ensure that employees can obtain appropriate advice within their organization on ethical issues, including possible conflicts of interest.

Chief executives ensure that this Code, their organizational code of conduct, and their internal disclosure procedures are implemented effectively in their organization, and that they are regularly monitored and evaluated. Chief executives of Crown corporations may rely on their boards of directors for support in this duty.

Chief executives are responsible for ensuring the non-partisan provision of programs and services by their organizations.

Chief executives are subject to this Code and to the Conflict of Interest Act.

Senior Officers for Disclosures

The senior officer for disclosure helps promote a positive environment for disclosing wrongdoing and deals with disclosures of wrongdoing made by public servants of their organization. Senior officers are responsible for supporting the chief executive in meeting the requirements of the PSDPA.

The senior officer's duties and powers within his or her organization also include the following, in accordance with the internal disclosure procedures established under the PSDPA:

1. Provide information, advice and guidance to public servants regarding the organization's internal disclosure procedures, including the making of disclosures, the conduct of investigations into disclosures, and the handling of disclosures made to supervisors.
2. Receive and record disclosures and review them to establish whether there are sufficient grounds for further action under the PSDPA.
3. Manage investigations into disclosures, including determining whether to deal with a disclosure under the PSDPA, initiate an investigation or cease an investigation.
4. Coordinate handling of a disclosure with the senior officer of another federal public sector organization, if a disclosure or an investigation into a disclosure involves that other organization.
5. Notify the person(s) who made a disclosure in writing of the outcome of any review and/or investigation into the disclosure and on the status of actions taken on the disclosure, as appropriate.
6. Report the findings of investigations, as well as any systemic problems that may give rise to wrongdoing, directly to his or her chief executive, with recommendations for corrective action, if any.

Treasury Board of Canada Secretariat-Office of the Chief Human Resources Officer

In support of the Treasury Board President's responsibilities under section 4 of the PSDPA, the Office of the Chief Human Resources Officer (OCHRO) is responsible for promoting ethical practices in the public sector. ^[5] The OCHRO will work with all relevant partner organizations to implement and promote this Code, and will provide advice to chief executives and designated departmental officials with respect to its interpretation.

The Chief Human Resources Officer may issue directives, standards and guidelines related to this Code.

OCHRO will monitor the implementation of this Code in organizations with a view to assessing whether the stated objectives have been achieved.

Public Service Commission

The Public Service Commission is responsible for conducting staffing investigations and audits to safeguard the integrity of the public service staffing system and administering certain provisions related to political activities to maintain the non-partisanship of the public service in accordance with the Public Service Employment Act.

Footnotes

^1. This Code is intended to clarify the role and expectations of public servants within the framework of Canadian parliamentary democracy as laid out in the Constitution Act and the basic principle of responsible government, which holds that the powers of the Crown are exercised by ministers who are in turn accountable to Parliament.

^2. The Public Servants Disclosure Protection Act (PSDPA) defines "public servant" as every person employed in the public sector (this includes the core public administration, Crown corporations and separate agencies). Every member of the Royal Canadian Mounted Police and every chief executive (including deputy ministers and chief executive officers) are also included in the definition of public servant for the purpose of the PSDPA and this Code.

^3. This text reflects the duties and responsibilities set out in Accountable Government: A Guide for Ministers and Ministers of State, the Conflict of Interest Act, the Lobbying Act and the PSDPA.

^4. "Chief executive" means the deputy head or chief executive officer of any portion of the public sector, or the person who occupies any other similar position, however called, in the public sector (PSDPA, 2005).

^5. Section 4 of the PSDPA assigns this responsibility to the Minister responsible for the Public Service Human Resources Management Agency of Canada (subsequently the Canada Public Service Agency (CPSA)). With the creation of the Office of the Chief Human Resources Officer within Treasury Board of Canada Secretariat on February 6, 2009, the functions of the CPSA were transferred to the OCHRO.

Version History Table

Version #	Change(s)	Reason for change(s)	Area responsible	Major change - Approved by: Minor change - Sign-off by:(name and title)	Approval date	Effective date
1.0	Full revision	5-year review	Human Resources Branch	Board of Management Resolution 2015-2016-12	2015-10-29	2015-12-17

Date modified:

2016-09-20