: Preparing Your Report for the Year 2013
Public Sector Salary Disclosure Act
Guide

Table of Contents

Introduction

Important Reminder

Definition of "Salary"

Reporting Requirements
Reporting Deadlines
Reporting Requirements for Organizations Subject to the French Language Services Act

Quick Guide to Public Sector Salary Disclosure

Section 1: Is My Organization Covered Under the PSSDA?

1.1 Public Sector Organizations Specifically Listed as "Employers" in the Act
1.2 Organizations Considered as "Employers" if They Meet the Funding Condition
1.3 Organizations Excluded from the Act
1.4 The Funding Condition
1.5 Statement That Organization Does Not Meet Funding Condition

Section 2: How Do I Know if My Organization Has Any Employees Whose Salary Should be Disclosed?

2.1 Salaries Reported on T4 Slips

2.1.1 Employees Receiving T4 slips
2.1.2 Calculation of the “Salary Paid”
2.1.3 Difference Between Salary Rate and Salary Paid

2.2 Remuneration Paid as Per Diems/Retainers

2.2.1 Individuals Receiving Per Diems/Retainers
2.2.2 Calculation of the “Salary Paid”
2.2.3 Remuneration Paid vs. Remuneration Earned

2.3 No Employee Salaries to Disclose

Section 3: How Does My Organization Disclose the Employees Earning $100,000 or More?

3.1 Record of Employees’ 2013 Salaries and Benefits
3.2 How to Complete the Excel Template
3.3 Attestation to the Record of Employees’ 2013 Salaries and Benefits

Section 4: Organizations Subject to the French Language Services Act

Section 5: What Should I Do With My Reporting Documents?

5.1 Submit the Reporting Documents to the Funding Ministry
5.2 Make the Record or Statement Available on the Premises of Your Head Office

Section 6: What Are My Responsibilities as an Employer With Employees Seconded to a Ministry?

6.1 Complete Your Salary Disclosure as Explained in Section 3
6.2 Identify Your Employees that Were Seconded to Ministries
6.3 Submit Secondment Information to the Ministry to Which the Employee is Seconded
6.4 Include the Seconded Employee’s Information in Your Organization’s Disclosure Record

Section 7: What Are My Other Responsibilities as an Employer Under PSSDA?

7.1 Inform Your Employees
7.2 Answering Questions on the Components of the Salary Paid or Taxable Benefits
7.3 Privacy of Individuals and Personal Information
7.4 Penalties For Not Making the Required Disclosure
7.5 Deadline for Disclosure
7.6 Salary Disclosure in Annual Reports

List of Contacts

Introduction

The Public Sector Salary Disclosure Act, 1996 (PSSDA) was passed to make Ontario's public sector more open and accountable to taxpayers. The PSSDA requires organizations that receive public funding from the Province of Ontario to disclose annually the names, positions, salaries and total taxable benefits of employees paid $100,000 or more in a calendar year.

The PSSDA covers the Government of Ontario, crown agencies, municipalities, hospitals, boards of public health, school boards, universities, colleges, Hydro One, Ontario Power Generation, and other public sector employers who receive a significant level of funding from the Province.

Key Dates in 2014 for Reporting of 2013 Salaries

Date Requirement
March 7, 2014 Deadline for all organizations to submit their records or statements to their funding ministries.
March 31, 2014 Organizations must make their records or statements public by the end of March each year.  (The release date for 2014 is still to be confirmed.)

The purpose of this guide is to:

  1. Help employers determine if they are covered under the PSSDA.
  2. Explain what to disclose, how salaries and total taxable benefits are calculated and how to prepare the disclosure report.
  3. Explain how to comply with the legislative requirements.

If you have any questions after reading this guide, please contact your responsible ministry. A list of contacts, phone numbers and e-mail addresses is available at the end of the guide.

Additional information can also be found at the Public Sector Salary Disclosure section of the Ministry of Finance website: www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

The Public Sector Salary Disclosure Act, 1996 and the related Regulations are available on the Ontario E-Laws website www.e-laws.gov.on.ca.

Important Reminder

Definition of "Salary"

The definition of “salary” in the PSSDA was amended last year (Regulation 385/12) and includes per diems and/or retainers paid by an organization to an individual who is a director or holder of office elected or appointed under the authority of an Act of Ontario.

Organizations subject to the PSSDA are required to report their employees receiving per diems and/or retainers, if the remuneration is $100,000 or more.  In these cases, the employees’ remuneration will be reported as salaries for reporting disclosure purposes.

Please refer to Section 2 for more information.

The Public Sector Salary Disclosure Act, 1996 and the related regulations are available on the Ontario E-Laws website: www.e-laws.gov.on.ca.

Reporting Requirements

All organizations are required to submit to their funding ministry one of the following three records: 

  1. Prepare and make available to the public the salary records for your employees who were paid a "salary" of $100,000 or more in the calendar year (refer to Section 3 for more information on how to complete this form).

    OR
  2. If you have no employees’ salaries to disclose, you must prepare and submit the “Statement of No Employee Salaries to Disclose.”  You need to consider all your employees, including directors or holders of office elected or appointed under the authority of an Act of Ontario, when preparing this statement (refer to Section 2.3 for more information on how to complete this form).

    OR
  3. If you do not meet the funding condition, you must prepare and submit the “Statement That Organization Does Not Meet Funding Condition.”  If your organization has only directors or holders of office elected or appointed under the authority of an Act of Ontario, you must still prepare and submit this statement (refer to Section 1.5 for more information on how to complete this form).

Reporting Deadlines

The Public Sector Salary Disclosure Act (Regulation 85/96) requires:

  • all employers subject to the PSSDA to submit their disclosure records to their funding ministries by the fifth business day of March each year. This year it is March 7, 2014;
  • employers subject to the PSSDA, other than the Crown, with an employee seconded to a ministry to provide by the fifth business day of March each year, the disclosure record in respect of that employee to the ministry where the employee is seconded.  These employers will also report these employees on their own disclosure records.
    • The ministry the employee is seconded to is required to disclose the employee’s name, position title at the ministry, name of the employer, and the salary and taxable benefits the employer is reporting.
    • Please refer to Section 6 for more detailed instructions on reporting employees seconded to ministries.

Reporting Requirements for Organizations Subject to the French Language Services Act

To meet the requirements of the French Language Services Act, organizations subject to the PSSDA that have salaries to report, and that are also subject to the French Language Services Act, must ensure that the organization name and employees’ job titles are also reported in French. 

Organizations that do not have salaries to disclose or that do not meet the funding condition, must ensure that the corresponding Statement of No Employee Salaries to Disclose or Statement That Organization Does Not Meet Funding Condition is submitted also in French.

All reporting templates are available in a bilingual format.  Organizations are responsible for their translations.  Please refer to Section 4 for more information.

Quick Guide to Public Sector Salary Disclosure

Quick Guide flow chart - accessible text below

Accessible text version of flowchart diagram above:

  1. Is this a private-sector “for-profit” organization?
    • If yes - Not covered by act; no action needed.
    • If no - Proceed to question 2.
  2. Is this organization or type of organization named specifically in the act or regulations?
    • If yes - Proceed to question 6.
    • If no - Proceed to question 3.
  3. Did this organization get at least $1 million during the year from the Province?
    • If yes - Proceed to question 6.
    • If no - Proceed to question 4.
  4. Did this organization get at least $120,000 during the year from the Province?
    • If yes - Proceed to question 5.
    • If no - Not covered by act; no action needed.
  5. Did funding from the Province account for 10 per cent or more of revenues?
    • If yes - Proceed to question 6.
    • If no - Not covered by act; submit Statement That Organization Does Not Meet Funding Condition to funding ministries.
  6. Did this organization pay anyone a salary* of $100,000 or more last year?
    • If yes - Organization must provide a record of names, positions, salaries and taxable benefits of employees paid $100,000 or more (Record of Employees’ 2013 Salaries and Benefits) along with the Attestation to the Record of Employees’ 2013 Salaries and Benefits to funding ministries by fifth business day of March.  Must make a copy of the record available to the public by March 31. Proceed to question 7.
    • If no - Organization must provide to funding ministries by the fifth business day of March the Statement of No Employee Salaries to Disclose. Must make a copy of the statement available to the public by March 31.
  7. Did this organization have any employees seconded to Ontario provincial ministries who earned $100,000 or more?
    • If yes - Organization must submit by the fifth business day of March the supplementary Record of Employees’ 2013 Salaries and Benefits—Employees Seconded to Ministries to that ministry.

* Note: The definition of “salary” includes per diems and/or retainers paid to employees.

Section 1: Is My Organization Covered Under the PSSDA?

This section explains which organizations are covered and the funding condition.

1.1 Public Sector Organizations Specifically Listed as "Employers" in the Act

All these organizations are covered under the PSSDA:

  • The Crown in Right of Ontario (the Provincial Government)
  • Municipalities
  • School boards
  • Universities
  • Colleges of applied arts and technology
  • Post-secondary institutions in Ontario, the enrolments of which are counted for purposes of calculating annual operating grants entitlements
  • Hospitals (as defined in the Public Hospitals Act, Private Hospitals Act and Community Psychiatric Hospitals Act)
  • Boards of health
  • Agencies established by the Province of Ontario
  • Authorities, boards, commissions, corporations, offices and organizations where a majority of the directors, members or officers are appointed under the authority of the Lieutenant Governor in Council by Order in Council
  • Office of the Lieutenant Governor in Council, Office of the Assembly, members of the Assembly and offices of persons appointed on an address of the Assembly
  • Hydro One Inc., Ontario Power Generation Inc. and each of their subsidiaries.

1.2 Organizations Considered as "Employers" if They Meet the Funding Condition

Some organizations are covered only if they received a significant amount of funding from the Province during the calendar year:

  • A local board of a municipality
  • Corporations, with share capital, where at least 90 per cent of the issued shares are owned or held by any of the organizations listed above and every wholly-owned subsidiary thereof
  • Corporations without share capital, the majority of whose members, directors or officers are appointed or chosen by any of the organizations listed above and every wholly-owned subsidiary thereof
  • Not-for-profit organizations receiving funding from the Province.

1.3 Organizations Excluded from the Act

The following organizations are not covered under the act:

  • Organizations that carry on their activities for the purpose of gain or profit to their members or shareholders
  • Not-for-profit organizations, local boards of a municipality, corporations owned or controlled by the public sector organizations listed above (in Section 1.1), if they do not meet the funding condition.

1.4 The Funding Condition

Some organizations (such as not-for-profit organizations, local boards of municipalities, and corporations owned or controlled by the public sector organizations listed in the PSSDA) are covered if they received funding from the Province as detailed below.

Generally, funding refers to transfer payments. A transfer payment is a transfer of money to an organization for which the Province does not:

  • receive goods or services directly in return, as would occur in a purchase or sale transaction;
  • expect to be repaid in the future, as would be expected in the case of a loan; or
  • expect a financial return, as would be expected in the case of an investment.

The major types of transfer payments are shared cost agreements and grants.

Funding received from the
Province of Ontario in 2013 calendar year
Requirements under the PSSDA
Under $120,000 The organization is not covered under the PSSDA and does not have to disclose.
At least $120,000 but under $1 million

The organization is covered under the PSSDA if the funding represents 10 per cent or more of the organization's gross revenues for the calendar year. In that case, the organization must disclose.

If the funding represents less than 10 per cent of the organization's gross revenues for the calendar year, the organization is not required to disclose. Submit a Statement That Organization Does Not Meet Funding Condition to your funding ministries.  The form is available on the Ministry of Finance website:
www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

$1 million and more Organization is covered under the PSSDA and must disclose.
Total funding An organization may receive funding from more than one ministry. Ultimately, it is the responsibility of the organization to determine whether it meets the funding criteria since the act refers to total funding from the Province, not just from one ministry.

1.5 Statement That Organization Does Not Meet Funding Condition

Organizations that are subject to the funding condition and that received at least $120,000 but less than $1 million in funding from the Government of Ontario where the amount received was less than ten per cent of their gross revenues are asked to submit a Statement That Organization Does Not Meet Funding Condition.  These organizations must submit the Statement by March 7, 2014 to all the ministries from whom they received funding. 

This form is available on the Ministry of Finance website at:  www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

Example:

The example below is a fictional situation and the sample statement has been provided for illustrative purposes only.

Organization 123 is an organization that meets clause (c), (g), (h) or (k) of the definition of public sector.  In 2013, it received $250,000 from the Government of Ontario.  However, this amount made up less than 10 per cent of its gross revenues.  Therefore it does not meet the funding condition and is not captured by the PSSDA.

It will complete and submit the Statement That Organization Does Not Meet Funding Condition to all its funding ministries.

Sample Record of Statement

STATEMENT THAT ORGANIZATION DOES NOT MEET FUNDING CONDITION

DÉCLARATION SELON LAQUELLE L’ORGANISATION NE RESPECTE PAS LA
CONDITION RELATIVE À L’AIDE FINANCIÈRE

_____Organization 123_____

(Name of Organization / nom de l’organisation)

This organization is subject to the funding condition in subsection 2(2) of the Public Sector Salary Disclosure Act, 1996, (“the act”).

To the best of my knowledge and belief, in the 2013 calendar year, this organization received at least $120,000 but less than $1 million in funding from the Government of Ontario, and the total amount received from the Government of Ontario equaled less than ten per cent of this organization’s gross revenues for the 2013 calendar year.  As a result, this organization does not meet the funding condition as defined in subsection 2(2) of the act.

L’organisation susmentionnée est assujettie à la condition relative à l’aide financière précisée au paragraphe 2 (2) de la Loi de 1996 sur la divulgation des traitements dans le secteur public (la « loi »).

À ma connaissance, au cours de l’année civile 2013, l’organisation susmentionnée a reçu au moins 120 000 $, mais moins de 1 000 000 $ du gouvernement de l’Ontario sous forme d’aide financière. Le montant total de l’aide financière reçue du gouvernement de l’Ontario était inférieur à 10 pour 100 des revenus bruts de l’organisation pour l’année civile 2013. En conséquence, l’organisation susmentionnée ne satisfait pas à la condition relative à l’aide financière précisée au paragraphe 2 (2) de la loi.

John Doe___________                                                    Chief Executive Officer___
Name / Nom                                                                Position Title / Poste
(Highest Ranking Officer)
(dirigeant / dirigeante de l’organisation qui occupe le rang le plus élevé)

(signature)___________                                                  March 7, 2014__________
Signature / Signature                                                   Date / Date

If your organization meets clause (c), (g), (h) or (k) of the definition of public sector, then you must fill out this form. If your organization does not meet any of those clauses, then you do not need to fill out this form.

Refer to Section 1.4 of the guide Preparing Your Report for the Year 2013, Public Sector Salary Disclosure Act for more information on the funding condition.

Si votre organisation satisfait à l’alinéa c), g), h) ou k) de la définition du terme « secteur public », vous devez remplir la présente formule. Si elle ne satisfait à aucun de ces alinéas, vous n’avez pas besoin alors de remplir la formule.

Pour un complément d’information sur la condition relative à l’aide financière, consulter la section 1.4 du guide intitulé « Préparation du rapport de 2013 aux fins de la Loi de 1996 sur la divulgation des traitements dans le secteur public ».


Section 2: How Do I Know if My Organization Has Any Employees Whose Salary Should be Disclosed?

This section explains how to identify the employees captured by the PSSDA and how to calculate their salary paid. Ultimately, it is the organization that will know if it has to either disclose employee salaries or complete a Statement of No Employee Salaries to Disclose.

An “employee” is a director or officer of an employer, or a holder of office elected or appointed under the authority of an Act of Ontario. 

For the purposes of the PSSDA, organizations may have two types of individuals to disclose:

  • Employees receiving salaries, as reported on T4 slips; and
  • Individuals receiving remuneration in the form of per diems or retainers.

Note:  If an organization has paid an individual a per diem and/or retainer in the 2013 calendar year, as well as issued a T4 for 2013, all amounts must be included when calculating the “salary paid.”

2.1 SALARIES REPORTED ON T4 SLIPS

2.1.1 Employees Receiving T4 Slips

Everyone to whom your organization issues a T4 slip is considered an employee.

Employees on secondment or temporary assignment are considered employees of the organization that issued their T4.

2.1.2 Calculation of the “Salary Paid”

When an employee's salary is at least $100,000, an organization is required to disclose the salary amount and the value of taxable benefits.  The $100,000 salary cut-off does not include taxable benefits.  To calculate the salary paid and taxable benefits, use the amounts in specific boxes on the T4 slip as shown below.

Salary Calculation

Salary Paid = (Box 14 of T4 slip)  -  (Boxes 30+32+34+36+38+40 of T4 slip)
  Amounts reported in boxes 66, 67, 68 and 69 of the T4 continue to be exempt from the Salary Calculation.

For information on what is reported in the T4 boxes, please visit the Canada Revenue Agency website:
www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/rtrns/t4/slps/cmpltng-eng.html

Example:

Box 14 of T4 slip = $101,000.00
Sum of boxes 30+32+34+36+38+40 of T4 slip = $1,200.00

Salary Paid $101,000.00 − $1,200.00
= $99,800.00

This employee is not reported because the salary paid is less than $100,000.00.

2.1.3 Difference Between Salary Rate and Salary Paid

The salary paid on the T4 slip may not be the same as the salary rate for the position, or the salary earned in 2013. There may be differences due to payments such as retroactive pay, grievances prior to 2013, etc. Payment for overtime, which is usually paid on top of the annual salary, pushes the amount of salary paid above the annual salary rate.

2.2 REMUNERATION PAID AS PER DIEMS/RETAINERS

2.2.1 Individuals Receiving Per Diems/Retainers

Retainers and/or per diems paid to a director or holder of office elected or appointed under the authority of an Act of Ontario are subject to disclosure. 

These individuals are captured by the PSSDA regardless of having received any tax reporting slip (i.e. T4, T4A, etc.) from the organization.

Amounts paid to employees in lieu of filing expense reports are not considered as “salary” for PSSD purposes.

2.2.2 Calculation of the “Salary Paid”

Only when the remuneration (per diem/retainer) is at least $100,000 is an organization required to disclose the “salary paid” amount (and the value of taxable benefits, if applicable).  The $100,000 cut-off does not include taxable benefits. 

Organizations may need to use financial records to calculate these individuals’ salaries.

2.2.3 Remuneration Paid vs. Remuneration Earned

Only per diems/retainers paid to the individual in the 2013 calendar year are to be included in the “salary paid” as reported for PSSD.  Do not include any amounts paid before January 1, 2013 or after December 31, 2013.

Do not include payments paid outside the 2013 calendar year, even if they were earned during that time.

Example:

Financial records indicate sum of per diems paid to a director or holder of office elected or appointed under the authority of an Act of Ontario in 2013 = $97,650.00

Salary Paid = $97,650.00

This employee is not reported because the salary paid is less than $100,000.00.

2.3 No Employee Salaries to Disclose

An employer covered under the PSSDA is required to produce a Statement of No Employee Salaries to Disclose if it has no employees to disclose (i.e. no employee was paid $100,000 or more). Employees include directors or holder of office elected or appointed under the authority of an Act of Ontario. Submit the completed statement to the responsible ministry.  This form is available on the Ministry of Finance website at:
www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

Submit the statement by fax or e-mail to the funding ministry or ministries by March 7, 2014.*Section 5 of this guide provides more information on where to send your statement.  A list of ministry contacts is available at the end of this guide.

* Regulation 85/96 of the Public Sector Salary Disclosure Act requires that organizations submit their records to their funding ministries no later than the fifth business day of March.

Example:

The example below is a fictional situation and the sample statement has been provided for illustrative purposes only.

Organization ABC is captured by the PSSDA, however it did not pay any of its employees at least $100,000 in 2013.  It will complete and submit the Statement of No Employee Salaries to Disclose to all its funding ministries.

Sample Record of Statement

STATEMENT OF NO EMPLOYEE SALARIES TO DISCLOSE
DÉCLARATION SELON LAQUELLE IL N’Y A PAS DE TRAITEMENT D’EMPLOYÉS À DIVULGUER


_________Organization ABC_________
(Name of Organization / nom de l’organisation)

To the best of my knowledge and belief, no employees of the above organization were paid a salary as defined in the Public Sector Salary Disclosure Act, 1996, in the calendar year 2013, of $100,000 or more.

À ma connaissance, aucun employé de l’organisation susmentionnée n’a reçu un traitement, au sens de la Loi de 1996 sur la divulgation des traitements dans le secteur public, au cours de l’année civile 2013, de 100 000 $ ou plus.

 

John Doe                                                                          Chief Executive Officer____      

Name / Nom                                                                      Position Title / Poste
(Highest Ranking Officer)
(dirigeant / dirigeante de l’organisation qui occupe le rang le plus élevé)



(signature)                                                                           March 7, 2014.__________
Signature / Signature                                                          Date / Date

Prepared under the Public Sector Salary Disclosure Act, 1996
P
réparée en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public

Section 3: How Does My Organization Disclose the Employees Earning $100,000 or More?

This section explains how to complete the Record of Employees' 2013 Salaries and Benefits when an organization has employees to disclose.

3.1 Record of Employees' 2013 Salaries and Benefits

If your organization has employees who were paid $100,000 or more, complete a Record of Employees' 2013 Salaries and Benefits. Employees include directors or holders of office elected or appointed under the authority of an Act of Ontario.  The template is available at:
www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

Submit the record to the funding ministry or ministries, preferably in electronic Excel format, by March 7, 2014.*  Section 5 explains where to send the record. A list of ministry contacts is also available at the end of this guide.

* Regulation 85/96 of the Public Sector Salary Disclosure Act requires that organizations submit their records to their funding ministries no later than the fifth business day of March.

3.2 How to Complete the Excel Template

The Record of Employees' 2013 Salaries and Benefits consists of seven fields that must be completed for each employee. List employees in alphabetical order according to surname, then given name.

1. Sector

Choose from one of the following in the dropdown menu:

  • Government of Ontario - Legislative Assembly and Offices
  • Government of Ontario – Judiciary
  • Crown Agencies
  • Municipalities and Services
  • Hospitals and Boards of Public Health
  • School Boards
  • Universities
  • Colleges
  • Hydro One and Ontario Power Generation
  • Other Public Sector Employers

2. Employer

Provide the organization’s legal name spelled in full.  Do not abbreviate.  Please be consistent with the name appearing in last year’s disclosure, if applicable.  Ministry of Finance will abbreviate where necessary.  Organizations subject to the French Language Services Act must ensure that this field is also reported in French.

3. Surname

  • Use the employee's surname, as shown on the 2013 T4 slip, or other financial record if this individual was not issued a T4 slip.
  • Do not use "Estate of" or “In Trust” in the case where an employee is deceased. 
  • Use all upper case text.
  • Do not include any titles or honorifics (example: “Dr.”, “Mr.”, “Ms.”, “Fr.”, “Prof.”, etc.).

4. Given name

  • Use the employee's full given name (not just first initial), as shown on the 2013 T4 slip, or other financial record if this individual was not issued a T4 slip.
  • Do not use "Estate of" or “In Trust” in the case where an employee is deceased.
  • Use all upper case text.
  • Do not include any titles or honorifics (example: “Dr.”, “Mr.”, “Ms.”, “Fr.”, “Prof.”, etc.).
  • Although middle initials are not required, if you do include them, insert a period after each initial.
  • If there are two employees with the same first and last names, include a middle name or initial to differentiate between them.

5. Position Title

Use the position title held on December 31, 2013. If the employee was no longer with the employer at the end of 2013, use the position title last held by the employee.

  • Spell the position title in full (no abbreviations or acronyms).
  • Do not use all upper case text.  Use regular sentence case text (i.e., Director of Finance).
  • Organizations subject to the French Language Services Act must ensure that this field is also reported in French.

Certain expressions should not be used in the position title as they provide extra information that is not required by the PSSDA. Adding these expressions to a position title is an infringement of the Freedom of Information and Protection of Privacy Act. Some examples are:

  • Do not use the words "temporary" or "former."
  • Do not use the word "Acting." The only exception is when there is an official contract or paper trail which officially designates the position as acting.
  • Do not indicate that the employee is on a temporary assignment unless you receive written consent from the employee. (Special provisions apply to employees seconded to ministries.  See Section 6 for more information)

6. Salary Paid

Amount paid by the employer to the employee in 2013.
Do not provide any breakdown of the components of the salary.

Salaries Reported on T4 Slips

  • To calculate the salary paid, subtract boxes 30, 32, 34, 36, 38, and 40 from box 14 of the T4 slip.
  • Salary Paid = [Box 14]  −  [Boxes 30+32+34+36+38+40]

Remuneration Paid as Per Diems/Retainers

  • Total of per diems/retainers paid in 2013 calendar year, as indicated on financial records.

If an individual was paid per diems and/or retainers in the 2013 calendar year, as well as issued a T4 for 2013, all amounts must be included in “salary paid” calculation.

7. Taxable Benefits

Taxable Benefits Reported on T4 Slips
Amount paid by the employer to the employee in 2013 as reported on the T4 slip.
(Total of boxes 30, 32, 34, 36 and 40).

  • Do not provide any breakdown of the specific taxable benefits.
  • Taxable Benefits = Boxes 30+32+34+36+40

If an individual who received per diem and/or retainer remuneration, also received taxable benefits, then these taxable benefits are also reported.

Travel and meal expenses incurred by the individual and reimbursed by the employer are not considered a taxable benefit.  Do not include these amounts in the calculation of taxable benefits.

3.3 Attestation to the Record of Employees' 2013 Salaries and Benefits

The disclosure record is to be accompanied by an Attestation to the Record of Employees’ 2013 Salaries and Benefits signed by the highest ranking officer.  This form is available on the Ministry of Finance website at:
www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

NOTE

Organizations subject to the French Language Services Act must ensure that the organization name and employees’ job titles are also reported in French.  Please refer to Section 4 for more information.

Examples:

Examples of fictional situations and sample disclosures have been provided below for illustrative purposes only.

Example 1

Jane Doe is the chief of staff for Red Hospital. In 2013, she earned a regular salary of $97,000.00 and taxable benefits of $525.16. She also received a retroactive salary payment of $4,500.00 for 2012, as a result of settlement of negotiations for a salary increase beginning in 2010. Jane’s T4 for 2013 reflects a salary paid of $101,500.00 ($97,000.00 + $4,500.00) in the year 2013.

Jane Doe’s T4:

  • Box 14 amount is $102,025.16
  • Box 30 = 0, Box 32 = $525.16, Box 34 = 0, Box 36 = 0, Box 38 = 0 and Box 40 = 0
  • Salary paid [Box 14] − [Boxes 30+32+34+36+38+40]
      $102,025.16 − $525.16 = $101,500.00
  • Taxable Benefits → Boxes 30+32+34+36+40
    0 + $525.16 + 0 + 0 = $525.16
Example 2

Rose Lee is a registered nurse and a permanent employee at Red Hospital. She is on a temporary assignment to Blue Hospital to work on a special project from May 2013 to December 2014. Rose is still paid by Red Hospital during that time but Blue Hospital reimburses part of her salary to Red Hospital.

At the end of the year:

  • Red Hospital issues a T4 for Rose for 2013.
  • The calculation of her salary paid for the PSSDA is over $100,000.
  • Rose's position title at Red Hospital is registered nurse but the payroll system reported her as "Registered Nurse on temporary assignment to Blue Hospital."
  • Blue Hospital does not issue a T4 for Nurse Rose.

In this case, Rose will be disclosed under Red Hospital. Her position title will be “Registered Nurse.” If Red Hospital wants to mention that Rose is on temporary assignment with Blue Hospital, Rose needs to give written consent. If she accepts, her position title will be "Registered Nurse (on temporary assignment to Blue Hospital)."

Example 3

David Jones is a part-time member of the board at Red Hospital and is paid on a per diem basis.  In 2013, the sum of per diem payments paid to David for the calendar year is $103,750.00.

At the end of the year:

  • Red Hospital does not issue a T4 for David for 2013.
  • Red Hospital’s financial records indicate that the calculation of his salary paid is over $100,000.

In this case, David will be disclosed under Red Hospital.  His position title will be “Board Member”.

Example 4

Robert Smith was a Vice President of Red Hospital until his retirement in September 2013.  He was paid a salary of $96,785.23 and $1,345.55 in taxable benefits in 2013.  Upon his retirement, he was appointed as a part-time member to the board at Red Hospital and was paid on a per diem basis for the remainder of 2013.  In 2013, the sum of per diem payments paid to Robert for the calendar year is $5,125.00. Both amounts are subject to disclosure and must be added together when calculating the salary paid.

At the end of the year:

  • Red Hospital issues a T4 for Robert for 2013 reporting a salary of $96,785.23 and $1,345.55 in taxable benefits.
  • Red Hospital’s financial records indicate he was paid $5,125.00 in per diems.
  • The total salary that will be reported for Robert is $101,910.23.  The total taxable benefits that will be reported for Robert is $1,345.55.
    • Salary Paid T4 amounts + per diem amounts
      $96,785.23 + $5,125.00 = $101,910.23
    • Taxable Benefits → T4 amounts
      $1,345.55

In this case, Robert will be disclosed under Red Hospital.  His position title will be “Board Member”, which is the title he held on December 31.

Sample record of disclosure

RECORD OF EMPLOYEES' 2013 SALARIES AND BENEFITS
REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013
Sector / Secteur Employer / Employeur Surname / Nom de famille Given Name / Prénom Position Title / Poste Salary Paid / Traitement versé Taxable Benefits / Avantages imposables
Hospitals and Boards of Public Health Red Hospital DOE JANE Chief of Staff $101,500.00 $525.16
Hospitals and Boards of Public Health Red Hospital JONES DAVID Board Member $103,750.00 $0.00
Hospitals and Boards of Public Health Red Hospital LEE ROSE Registered Nurse $101,040.00 $200.00
Hospitals and Boards of Public Health Red Hospital SMITH ROBERT Board Member $101,910.23 $1,345.55

This record has been approved by: / Ce registre a été approuvé par :

Name /Nom _____________________

Position Title /Poste _______________

Phone Number / Téléphone ______________

Date / Date _____________________

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparé en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public

Sample record of attestation

ATTESTATION TO THE RECORD OF EMPLOYEES’ 2013 SALARIES AND BENEFITS
ATTESTATION RELATIVEMENT AU
REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013

_________Red Hospital_________
(Name of Organization / nom de l’organisation)        

To the best of my knowledge and belief, the information provided on the Record of Employees’ Calendar Year 2013 Salaries and Benefits is complete, accurate, reliable, is in accordance with the Public Sector Salary Disclosure Act, 1996, and meets the filing requirements as provided by the Ministry of Finance.

À ma connaissance, les renseignements figurant dans le Registre des traitements et avantages versés aux employés pour l’année civile 2013 sont complets, exacts, fiables et conformes à la Loi de 1996 sur la divulgation des traitements dans le secteur public. De plus, ils respectent les exigences en matière de présentation de documents fixées par le ministère des Finances.

 

John Doe                                                                   Chief Executive Officer____     

Name / Nom                                                            Position Title / Poste
(Highest Ranking Officer)
(dirigeant / dirigeante de l’organisation qui occupe le rang le plus élevé)

(signature)        _______                                            March 7, 2014___________
Signature / Signature                                               Date / Date

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparée en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public


Section 4: Organizations Subject to the French Language Services Act

This section provides guidance on how organizations subject to the French Language Services Act (FLSA) can complete their disclosure records to ensure that the organization name and employees’ job titles are also reported in French.

The Ontario government has a bilingual knowledge-based website that contains Ontario government terminology and information.  Organizations may wish to use this database to access job titles that are already translated from English to French.  The database is available at:  www.onterm.gov.on.ca

Example:

The example below is a fictional situation and the sample disclosure record has been provided for illustrative purposes only.

Organization X is captured by the PSSDA and is also subject to the FLSA.  To meet the requirements of the FLSA, it will include its organization name and its employees’ job titles in French when it completes and submits its Record of Employees’ 2013 Salaries and Benefits to all its funding ministries.

Sample record of disclosure

RECORD OF EMPLOYEES' 2013 SALARIES AND BENEFITS
REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013
Sector / Secteur Employer / Employeur Surname / Nom de famille Given Name / Prénom Position Title / Poste Salary Paid / Traitement versé Taxable Benefits / Avantages imposables
Other Public Sector Employers Organization X / Organisation X BROWN JOHN Manager / Chef $101,284.00 $523.16
Other Public Sector Employers Organization X / Organisation X SMITH RAMONA Director / Directrice $117,027.00 $50.00

This record has been approved by: / Ce registre a été approuvé par :

Name /Nom _____________________

Position Title /Poste _______________

Phone Number / Téléphone ______________

Date /Date _____________________

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparé en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public


Section 5: What Should I Do With My Reporting Documents?

This section explains the requirements for disclosure under the PSSDA.

5.1 Submit the Reporting Documents to the Funding Ministry

Submit to your funding ministry either:

  • the Record of Employees’ 2013 Salaries and Benefits accompanied by the signed Attestation to the Record of Employees’ 2013 Salaries and Benefits

                     or

  • the Statement of No Employee Salaries to Disclose

                     or

  • the Statement That Organization Does Not Meet Funding Condition.

Please include an electronic Excel version of the Record of Employees’ 2013 Salaries and Benefits.  Submit your reporting documents to your funding ministry as shown below.

Employer Ministry Receiving Record
Agencies and other bodies owned or controlled by the Province of Ontario Every ministry that provided funding and/or has oversight
Municipalities and services Ministry of Municipal Affairs and Housing
School boards Ministry of Education
Universities Ministry of Training, Colleges and Universities
Colleges Ministry of Training, Colleges and Universities
Hospitals Ministry of Health and Long-Term Care
Boards of health Ministry of Health and Long-Term Care
Hydro One Inc., Ontario Power Generation Inc. and each of their subsidiaries Ministry of Energy
Employers subject to the funding condition Every ministry that provided funding. You may have to report to more than one ministry.

Please submit your record by March 7, 2014* to your funding ministry.  A list of contacts for each ministry is available at the end of this guide.  Each year the Ministry of Finance publishes a compendium of statements and records.

* Regulation 85/96 of the Public Sector Salary Disclosure Act requires that organizations submit their records to their funding ministries no later than the fifth business day of March.

5.2 Make the Record or Statement Available on the Premises of Your Head Office

Your organization’s record or statement must be available for inspection without charge during your normal business hours from March 31 to December 31 of the same year. Copies are required to be available on request during and after the above period. You may charge 20 cents per page for providing a copy. However, you may waive this fee at your discretion. No separate fee is allowed for postage.

Section 6: What Are My Responsibilities as an Employer With Employees Seconded to a Ministry?

This section outlines additional filing required by Regulation 85/96 regarding employees seconded to ministries by organizations subject to the PSSDA.

6.1 Complete Your Salary Disclosure as Explained in Section 3

All organizations subject to the PSSDA will report all employees captured by the PSSDA on their Record of Employees’ 2013 Salaries and Benefits, as described in Section 3, and submit this record to their funding ministries as described in Section 5.

6.2 Identify Your Employees that Were Seconded to Ministries

The regulation affects only those employees:

  • who were seconded from an organization subject to the Public Sector Salary Disclosure Act (the “Home Position Employer”); and
  • who were issued a T4 from their Home Position Employer where the salary paid was at least $100,000; and
  • who were seconded to an Ontario provincial ministry for all or part of 2013.

The regulation does not capture other secondment relationships, nor does it capture employees seconded from private sector employers or other organizations not subject to the PSSDA

For the purposes of s. 2.1(2) of O. Reg. 85/96, a person who is employed by a designated employer as defined in the regulation, is seconded if the employee is temporarily assigned to a ministry to perform services for the ministry while remaining an employee of the designated employer and the ministry reimburses the designated employer for some or all of the employee’s salary and benefits as defined in the Public Sector Salary Disclosure Act, 1996.

6.3 Submit Secondment Information to the Ministry to Which the Employee is Seconded

In addition to the reporting requirement explained in Section 6.1, you must also provide information pertaining only to seconded employees to the ministry to which the employee is seconded by March 7, 2014.  Complete the Record of Employees' 2013 Salaries and Benefits—Employees Seconded to Ministries.  This form is available on the Ministry of Finance website at:
www.fin.gov.on.ca/en/publications/salarydisclosure/2014/.

In a case where an employee was seconded to more than one ministry in the year, the employer must submit the record to the last ministry to which the employee was seconded that year.

Please note that the ministry to which the employee is seconded may not necessarily be the ministry to whom you are required to submit the complete disclosure record.  A list of ministry contacts is available at the end of this guide.

In a case where an organization’s employees were seconded to different ministries, it must submit a Record of Employees' 2013 Salaries and Benefits—Employees Seconded to Ministries for each ministry.

6.4 Include the Seconded Employee’s Information in Your Organization’s Disclosure Record

Remember that Home Position Employers must still continue to include that employee’s salary information in the disclosure record that they submit to their funding ministries and make this record available to the public for inspection.

Examples:

Examples of fictional situations and sample disclosures have been provided below for illustrative purposes only.

Example 1

Sam Smith, an employee of Blue Hospital, is seconded to the Ministry of Labour in 2013 and Blue Hospital continues to pay his salary.  Blue Hospital issues Sam a T4 with a salary paid of $129,113.23 and $39.34 in taxable benefits.  The Ministry of Labour does not issue a T4 to Sam. 

Blue Hospital will include Sam Smith in its disclosure report that it submits to its funding ministry as illustrated below (highlighted for emphasis):

Sample Record of Disclosure

RECORD OF EMPLOYEES' 2013 SALARIES AND BENEFITS
REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013
Sector / Secteur Employer / Employeur Surname / Nom de famille Given Name / Prénom Position Title / Poste Salary Paid / Traitement versé Taxable Benefits / Avantages imposables
Hospitals and Boards of Public Health Blue Hospital BROWN RAMONA Manager $101,254.76 $23.65
Hospitals and Boards of Public Health Blue Hospital SMITH SAM Director, Communications $129,113.23 $39.34
Hospitals and Boards of Public Health Blue Hospital YOUNG ANNE Registered Nurse $108,345.57 $123.65

This record has been approved by / Ce registre a été approuvé par :

Name / Nom _____________________                                             Position Title / Poste________________

Phone Number / Téléphone _________________                           Date / Date _______________________

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparé en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public

Blue Hospital will also submit the information pertaining to Sam Smith to the Ministry of Labour as illustrated below:

Sample Record of Disclosure

RECORD OF EMPLOYEES' 2013 SALARIES AND BENEFITS—EMPLOYEES SECONDED TO MINISTRIES REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013 –
EMPLOYÉS EN DÉTACHEMENT AUPRÈS D’UN MINISTÈRE
Sector / Secteur Employer / Employeur Surname / Nom de famille Given Name / Prénom Position Title / Poste Salary Paid / Traitement versé Taxable Benefits / Avantages imposables
Hospitals and Boards of Public Health Blue Hospital SMITH SAM Director, Communications $129,113.23 $39.34

To the best of my knowledge and belief, this information is complete, accurate, reliable and is in accordance with the Public Sector Salary Disclosure Act, 1996, and meets the filing requirements as provided by the Ministry of Finance.

À ma connaissance, les renseignements figurant dans le Registre des traitements et avantages versés aux employés pour l'année civile 2013 sont complets, exacts, fiables et conformes à la Loi de 1996 sur la divulgation des traitements dans le secteur public. De plus, ils respectent les exigences en matière de présentation de documents fixées par le ministère des Finances.

This record has been approved by: / Ce registre a été approuvé par :



Name / Nom _____________________                                             Position Title / Poste________________

Phone Number / Téléphone _________________                           Date / Date _______________________

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparé en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public

Example 2

Jane Brown, an employee of Red Hospital, is seconded to the Ministry of Health and Long-Term Care (MOHLTC) for the first part of the year and then to the Ministry of Labour (MOL) for the other part of the year.  Red Hospital pays the salary while on secondment and both ministries reimburse Red Hospital for the respective periods Jane Brown is at their ministries.  On December 31 Jane Brown is at MOL.

Red Hospital issues Jane a T4 for $300,000.00 in salary and $325.78 in taxable benefits.  MOHLTC reimburses $150,000.00 and MOL reimburses $150,000.00.  Neither ministry issues a T4 to Jane. 

Red Hospital will include Jane Brown in its disclosure report that it submits to its funding ministry as illustrated below (highlighted for emphasis):

Sample Record of Disclosure

RECORD OF EMPLOYEES' 2013 SALARIES AND BENEFITS
REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013
Sector / Secteur Employer / Employeur Surname / Nom de famille Given Name / Prénom Position Title / Poste Salary Paid / Traitement versé Taxable Benefits / Avantages imposables
Hospitals and Boards of Public Health Red Hospital BROWN JANE Chief Financial Officer $300,000.00 $325.78
Hospitals and Boards of Public Health Red Hospital JOHNSON BOB Physician $145,231.23 $259.22
Hospitals and Boards of Public Health Red Hospital PETERS SAM Manager, Communications $103,245.87 $236.45

This record has been approved by: / Ce registre a été approuvé par :

Name / Nom _____________________                                             Position Title / Poste________________

Phone Number / Téléphone _________________                           Date / Date _______________________

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparé en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public

Red Hospital will also submit the information pertaining to Jane Brown to the Ministry of Labour as illustrated below: 

Sample Record of Disclosure

RECORD OF EMPLOYEES' 2013 SALARIES AND BENEFITS—EMPLOYEES SECONDED TO MINISTRIES REGISTRE DES TRAITEMENTS ET AVANTAGES VERSÉS AUX EMPLOYÉS EN 2013 –
EMPLOYÉS EN DÉTACHEMENT AUPRÈS D’UN MINISTÈRE
Sector / Secteur Employer / Employeur Surname / Nom de famille Given Name / Prénom Position Title / Poste Salary Paid / Traitement versé Taxable Benefits / Avantages imposables
Hospitals and Boards of Public Health Red Hospital BROWN JANE Chief Financial Officer $300,000.00 $325.78

To the best of my knowledge and belief, this information is complete, accurate, reliable and is in accordance with the Public Sector Salary Disclosure Act, 1996, and meets the filing requirements as provided by the Ministry of Finance.

À ma connaissance, les renseignements figurant dans le Registre des traitements et avantages versés aux employés pour l'année civile 2013 sont complets, exacts, fiables et conformes à la Loi de 1996 sur la divulgation des traitements dans le secteur public. De plus, ils respectent les exigences en matière de présentation de documents fixées par le ministère des Finances.

This record has been approved by: / Ce registre a été approuvé par :

Name / Nom _____________________                                             Position Title / Poste________________

Phone Number / Téléphone _________________                           Date / Date _______________________

Prepared under the Public Sector Salary Disclosure Act, 1996
Préparé en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public


Section 7: What Are My Other Responsibilities as an Employer Under PSSDA?

This section explains how to deal with some of your employees' questions or concerns regarding the disclosure of their salaries. It also informs employers of their responsibilities.

7.1 Inform Your Employees

We recommend that you inform your employees about the disclosure of their salaries before you release the information. This will provide them with the opportunity to confirm the information before it is published.  They will find more information on the PSSDA on the Ministry of Finance website.
www.fin.gov.on.ca/en/publications/salarydisclosure/2014/

7.2 Answering Questions on the Components of the Salary Paid or Taxable Benefits

The PSSDA authorizes employers to disclose the value of the salary paid and the taxable benefits as defined by the Canada Revenue Agency. It does not authorize employers to disclose what is specifically included in the salary paid, nor whether it was paid as a per diem or retainer, nor the specifics of the benefits.

7.3 Privacy of Individuals and Personal Information

Employers cannot be held liable for making this disclosure if they reasonably believed that they were required to make the disclosure. A non-disclosure clause in an employment contract cannot be used to avoid disclosure. If you have any doubts about what you are required to disclose, check with your funding ministry. The PSSDA only covers information that it specifically authorizes employers to release, as explained in Section 3 of this guide.

7.4 Penalties For Not Making the Required Disclosure

The PSSDA allows Management Board of Cabinet to direct a ministry to withhold part or all of the transfer payment to an employer if the employer has failed to comply. The funds will be paid once the employer complies. If the employer fails to comply after one year (by March 31 of the following year), the employer ceases to be entitled to the payment withheld. Management Board of Cabinet can also withhold funds if an organization fails to provide evidence regarding revenues under the funding criteria (i.e. whether at least 10 per cent of gross revenues came from the Province or not).

The PSSDA authorizes a minister of the Crown to appoint a public accountant to audit the records of an employer subject to the PSSDA for the purpose of determining the salary and benefits paid to its employees.

  • Within 30 days of receiving the audit results, the minister will disclose the amount of salary and benefits of any employee who was paid at least $100,000 as salary.
  • If the audit indicates that no employee was paid at least $100,000 as salary, the minister shall disclose a statement confirming this. 
  • The act is amended to include financial consequences for employers that fail to cooperate with an auditor appointed by a minister. 

7.5 Deadline for Disclosure

Employers covered under the act must make public the Record of Employees' 2013 Salaries and Benefits or the Statement of No Employee Salaries to Disclose by March 31.

These records must be submitted to the funding ministries by March 7, 2014*.

* Regulation 85/96 of the Public Sector Salary Disclosure Act requires that organizations submit their records to their funding ministries no later than the fifth business day of March.

7.6 Salary Disclosure in Annual Reports

Employers that normally issue an annual report are required to include the salary disclosure with their annual report unless that disclosure is made available on a public website (a corporate website or on the Ministry of Finance website as part of the PSSD Compendium).

List of Contacts

Ministry E-Mail Address Phone Number Fax Number
Aboriginal Affairs pssd.maa@ontario.ca 416-326-4749
416-212-1638
416-212-1644
Agriculture and Food
Rural Affairs
Lyn.Sanderson@ontario.ca 519-826-3192 519-826-4130
Attorney General pssd.mag@ontario.ca 416-326-4494
416-326-4506
416-326-2298
Cabinet Office
Intergovernmental Affairs
Charlotte.Smaglinski@ontario.ca 416-326-5263  
Children and Youth Services pssd.css@ontario.ca 416-326-8006
416-325-5070
416-325-5125
Citizenship and Immigration MCI-MTC-L-AccountingandControllership@ontario.ca 416-326-9572 416-325-6387
Community and Social Services pssd.css@ontario.ca 416-326-8006
416-325-5070
416-325-5125
Community Safety and Correctional Services pssd.jus@ontario.ca 416-326-3146
416-326-5034
416-325-3465
Consumer Services Chandni.Ghosh@ontario.ca 416-212-4872 416-325-6715
Economic Development, Trade and Employment
Research and Innovation
Chandni.Ghosh@ontario.ca 416-212-4872 416-325-6715
Education School Boards only PSSD.SCHBD@ontario.ca 416-327-9113
416-212-4862
 
Other organizations pssd.met@ontario.ca
Energy Rachel.Furmanov@ontario.ca 416-325-7598 416-314-3354
Environment pssdene@ontario.ca 416-314-9290 416-314-9313
Finance pssd.finanreven@ontario.ca 905-433-6716 905-433-6232
Francophone Affairs pssd.jus@ontario.ca 416-326-3146
416-326-5034
416-325-3465
Government Services Basil.Mwawasi@ontario.ca 416-314-8996 416-326-8776
Health and Long-Term Care pssd.moh@ontario.ca 416-327-8737 647-723-2031
Infrastructure Rachel.Furmanov@ontario.ca 416-325-7598 416-314-3354
Intergovernmental Affairs      
Labour Franky.Chan@ontario.ca 416-326-7227
416-326-7247
416-326-7241
Municipal Affairs and Housing pssd.mah@ontario.ca 416-585-7124  
Natural Resources pssd.mnr@ontario.ca 705-755-5149 705-755-3120
Northern Development and Mines Jana.Dozzi@ontario.ca 705-564-7050 705-564-7447
Tourism, Culture and Sport MCI-MTC-L-AccountingandControllership@ontario.ca 416-326-9572 416-325-6387
Training, Colleges and Universities Colleges only PSSD.COLL@ontario.ca 416-326-6719
416-212-4862
 
Universities only PSSD.UNIV@ontario.ca
Other organizations pssdtcu@ontario.ca
Transportation Karen.L.Gray@ontario.ca 905-704-2313 905-704-2747