Public Sector Salary Disclosure Act, 1996

1 The purpose of this Act is to assure the public disclosure of the salary and benefits paid in respect of employment in the public sector to employees who are paid a salary of $100,000 or more in a year. 1996, c. 1, Sched. A, s. 1.

2 (1) In this Act, “benefit” means each amount that an employee, (a) is required by subsection 6 (1) of the Income Tax Act (Canada) to include in his or her income from an office or employment, or (b) is required by section 6 of that Act, except subsection 6 (1), (3) or (11), to include in his or her income from an office or employment as a benefit, within the meaning of that Act, or as an amount in respect of a group term life insurance policy; (“avantage”) “employee” includes a director or officer of an employer, and a holder of office elected or appointed under the authority of an Act of Ontario; (“employé”) “employer” means, (a) an employer in the public sector that does not carry on its activities for the purpose of gain or profit to its members or shareholders, and includes the Crown and a body to which a person is elected or appointed under the authority of an Act of Ontario, (b) …

2.1 Repealed: 2016, c. 37, Sched. 18, s. 10. Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 38, s. 1 - 19/11/2015 2016, c. 37, Sched. 18, s. 10 - 08/12/16

3 (1) Not later than March 31 of each year beginning with the year 1996, every employer shall make available for inspection by the public without charge a written record of the amount of salary and benefits paid in the previous year by the employer to or in respect of an employee to whom the employer paid at least $100,000 as salary. 1996, c. 1, Sched. A, s. 3 (1). Contents of record (2) The record shall indicate the year to which the information on it relates, shall list employees alphabetically by surname, and shall show for each employee, (a) the employee’s name as shown on the employer’s payroll records; (b) the office or position last held by the employee with the employer in the year; (c) the amount of salary paid by the employer to the employee in the year; (d) the amount of benefits reported to Revenue Canada, Taxation, under the Income Tax Act (Canada) by the employer for the em…

4 (1) An employer shall promptly furnish a person with a copy of a record or statement that the employer is required to make available under section 3 if the person requests a copy and pays the employer the fee prescribed by the regulations. 1996, c. 1, Sched. A, s. 4 (1). Same (2) Subsection (1) applies even if the request is made after the period referred to in subsection 3 (4) or (6), as the case may be. 1996, c. 1, Sched. A, s. 4 (2); 2004, c. 1, s. 3. Information may be published (3) There is no copyright with regard to a record or statement referred to in section 3, and the information contained in it may be published by any member of the public or disclosed by any ministry of the Crown to whom it is provided pursuant to a regulation made under clause 8 (1) (d). 1996, c. 1, Sched. A, s. 4 (3). Same (4) There is no copyright with regard to a record referred to in subsection 4.1 (4) …

4.1 (1) A minister of the Crown may appoint a public accountant licensed under the Public Accounting Act, 2004 to audit the records of an employer for the purpose of determining the salary and benefits paid to its employees in a calendar year specified by the minister in the appointment. 2012, c. 8, Sched. 50, s. 2. Co-operation by employer (2) An employer shall co-operate fully with the person performing the audit to facilitate the audit. 2012, c. 8, Sched. 50, s. 2. Results submitted to minister (3) The auditor shall submit the results of the audit to the minister who made the appointment under subsection (1) within the time specified by the minister in the appointment. 2012, c. 8, Sched. 50, s. 2. Disclosure of audit results (4) If the results of an audit indicate that the employer paid at least $100,000 as salary in a year to or in respect of an employee, the minister who made the ap…

5 (1) If an employer fails to comply with section 3 or 4 or subsection 4.1 (2), the Management Board of Cabinet may require a ministry of the Crown to withhold part or all of any amount authorized by appropriation of the Legislature or by statute to be paid by the ministry to that employer to fund any activity or program of that employer. 1996, c. 1, Sched. A, s. 5 (1); 2012, c. 8, Sched. 50, s. 3 (1). When amount withheld may be paid (2) Subject to subsection (3), an amount withheld under subsection (1) shall be paid to the employer from whom it is withheld only when the employer complies with section 3 or 4 or subsection 4.1 (2). 1996, c. 1, Sched. A, s. 5 (2); 2012, c. 8, Sched. 50, s. 3 (2). Failure continuing past fiscal year end (3) An employer ceases to be entitled to payment of any amount withheld under subsection (1) if the failure to comply with section 3 or 4 or subsection 4.1…

6 The disclosure of information in accordance with this Act, or in the reasonable belief that the disclosure is required by this Act, shall not be deemed by any court or person, (a) to contravene any Act or regulation enacted or made before or after the coming into force of this Act; or (b) to be in breach of or contrary to any agreement that purports to restrict or prohibit that disclosure regardless of whether the agreement is made before or after the coming into force of this Act. 1996, c. 1, Sched. A, s. 6.

7 (1) The following provisions of this Act prevail over any other Act or regulation unless another Act specifically refers to those provisions and provides otherwise: 1. The requirement under section 3 or 4.1 to disclose information. 2. The right of Management Board of Cabinet under subsections 2 (4) and 5 (1) to require a ministry to withhold payments to an employer. 3. The ceasing of an employer’s entitlement to payment under subsection 5 (3). 1996, c. 1, Sched. A, s. 7 (1); 2012, c. 8, Sched. 50, s. 4. Same (2) The provisions referred to in subsection (1) prevail over any provision in an agreement that provides otherwise. 1996, c. 1, Sched. A, s. 7 (2). Section Amendments with date in force (d/m/y) 2012, c. 8, Sched. 50, s. 4 - 20/06/2012

8 (1) The Lieutenant Governor in Council may make any regulations the Lieutenant Governor in Council considers necessary or advisable to carry out the intent and purpose of this Act, including, without limiting the generality of the foregoing, (a) prescribing a person or organization to be or not to be an employer to whom this Act applies; (b) providing that this Act applies, with necessary modifications, with regard to a specified aggregate amount of salary and benefits for a year in the same way that it applies with regard to a salary of $100,000 for the year and prescribing that aggregate amount of salary and benefits; (c) prescribing methods in addition to or in place of those mentioned in this Act by which information to be made available to the public under this Act may be disclosed, and requiring employers or classes of employers to disclose information by a particular method; (d)…

9 Omitted (provides for coming into force of provisions of this Act). 1996, c. 1, Sched. A, s. 9.

10 Omitted (enacts short title of this Act). 1996, c. 1, Sched. A, s. 10. ______________