1-905-728-2100 info@taxauditsolutions.ca

The following document is what CRA is supposed to follow. It outlines what they would like to be.

The following document is what CRA is supposed to follow. It outlines what they would like to be. The problem is that due to pressure to collect taxes from upper management, there is little relationship between what they write/say and what they do.

An important note here is that there are good staff at CRA, however they are not the ones we are hired to fight.

Where we are at as far as to CRA behaviour, they can pretty much do whatever they want because very few dare to hold them accountable or to really fight with them. There is tough talk, but often there is more smoke and mirrors than there is action in fighting hard with the agency.

We know exactly what is going on out there from our own experience in fighting CRA. We find that the agency is usually shocked when we get tough with them.

In the beginning actions, when we start the battle, CRA circles the wagons and sees no wrong with what the auditor or collections staff have done. At least that is what they communicate to us. Inside CRA starts the escalation of resistance, they know that few can afford the time, stress or huge costs of the fight. There is experience is that they can wear down the opposition with passive resistance alone.

The fighting often turns to hostilities before we get their attention that we mean business and we will not be brushed off with artificial “fluff.”

As Canadians, we can not allow CRA to publish a code of conduct and ethics and a taxpayers bill of rights and then just ignore it all.

We need to hold CRA accountable to follow their code, the taxpayer’s bill of rights and the charter of rights, or we need them to acknowledge that they don’t care about these things and believe they can do whatever they want. We need to know just where CRA stands on their position of do they follow the code of ethics and conduct or not.

When you read the following article, look at this in relationship to what you are experience. If things are out of whack, fill in the help form on this page, and we will get right back to you.

Code of Ethics and Conduct

Revised: June 11,2009 Resolution number: 2009/2010-05
This document replaces the previous version of the Code (Board of Management Reference: 01.03 HRC)
A Message From the Commissioner

The Canada Revenue Agency (CRA) is recognized and respected for delivering its tax, benefit, and other programs with integrity and professionalism. The millions of transactions we undertake every day affect Canadians in all walks of life, their expectations, and their opinions of all of us. Our success is in large part due to the exemplary standard of conduct and professional diligence of our employees.

The work of CRA employees touches the lives of all Canadians. Through the administration of our tax, benefit, and other programs, governments are able to provide the programs and services that improve the quality of life of Canadians. That is why it is essential that we continue to carry out our work with the integrity that Canadians deserve and expect. As the Agency evolves, we must continue to be absolutely scrupulous with respect to the protection and security of taxpayer/confidential information.

We must ensure that any access and disclosure of this information is only for purposes authorized under legislation.

The Code of Ethics and Conduct was designed to guide and support you in your work. It sets out the conduct that is expected of you when you carry out compliance activities, provide taxpayer services, respond to appeals, provide service to other employees, manage programs and resources, or carry out other important aspects of the CRA’s mission. The Code reinforces our commitment to serve the public according to our corporate values -integrity, professionalism, respect and cooperation -and to support a work environment in which people are respected.

If you are new to the CRA, you must sign the Confirmation of Receipt form to certify that you have read and agree to abide by the standards set out in the Code. All employees are also asked to review their obligations under the Code on an annual basis.

I ask that you read the Code carefully and be guided by the standard of conduct that has made the CRA an organization of which we can all be proud.

William V. Baker Commissioner

Table of Contents
Page
1. Your accountability as an employee …
2. Our mission, vision, and values …
3. Your expected standard of conduct …
a) Appearance …
b) Care and use of government property or valuables. and taxpayer
property held by the CRA …
c) Care and use of Agency information (confidentiality) …
d) Conflict of interest. …
e) Consumption of intoxicants and smoking …
f) Contact with the public -sensitivity and responsiveness …
g) Electronic networks access and use …
h) Financial management and fraud …
i) Fundraising …
j) Gifts. hospitality. and other benefits …
k) Hours of work and attendance …
I) Off-duty conduct …
m) Political activity …
n) Publicly commenting for the CRA …
0) Public criticism of the CRA …
p) Resolving workplace issues …
q) Safety and security …
r) Terms and conditions of employment and collective agreements …
s) Unions and similar employee associations …
4. Failure to comply and consequences …
Employee Assistance Program …

5. Leadership role of managers …

Appendix A -List of sources and authorities …
Appendix B -Confirmation of Receipt (form) …

1. YOUR ACCOUNTABILITY AS AN EMPLOYEE

CRA employees are required, under the Code of Ethics and Conduct (the Code), to behave at all times in a way that upholds the CRA values (see page 2) and our excellent reputation. The Code applies to all employees, including term employees and students.

As an employee, there are times when you are faced with questions of what is right or wrong, and of how to conduct yourself.

• What are my responsibilities to protect taxpayer/confidential information?

• What are my obligations to safeguard CRA security, funds, and property?

• What should I do if I witness a breach of conduct such as misuse of taxpayer information, harassment, misuse of electronic networks, etc.?

• Could my personal affairs potentially put me in a conflict of interest?

• Should I accept hospitality or gifts from clients?

• Can I publicly criticize or complain about the CRA?

The Code was developed to answer these types of questions and for you to use as a guide when determining an appropriate course of action.

It is your responsibility to become familiar with the contents of the Code, to abide by the Code, and to conduct yourself in a way that reflects the overall spirit of the Code and the CRA’s values.

Although this Code prescribes standards of conduct for all employees of the CRA, they are not all-inclusive. The absence of a specific standard of behaviour does not mean that an action is condoned. It may still attract disciplinary action.

At some point, you may find yourself in an ethical dilemma or have a question about what you should do or how you should act. You do not have to tackle such situations on your own, help is available. The laws and the CRA policies referred to in this document are hyperlinked for your reference.

If you are ever unsure how to act, discuss the matter with your manager. Also available are advisors (human resources, finance and administration, and security), and other resources, including, if required, a Continuing Committee on the Conflict of Interest. Noncompliance with the Code could attract disciplinary measures up to and including termination of employment (See Section 4).

As a new employee, to acknowledge receipt of the Code, and to signify that you have read and agree to abide by the Code, you must sign the Confirmation of receipt (last page of the Code) and return it to your manager. All employees are reminded annually of their obligation to re-read and to adhere to the Code.

2. OUR MISSION, VISION, AND VALUES

CRA mission Our mission is to administer tax, benefits and related programs and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians.

CRA vision The CRA is the model for trusted tax and benefit administration, providing unparalleled service and value to its clients, and offering its employees outstanding career opportunities.
Our values We have four enduring values that guide our organization:
• Integrity is the foundation of our administration. It means treating people fairly and applying the law fairly.

• Professionalism is the key to success in achieving our mission. It means being committed to the highest standards of achievement.

• Respect is the basis for our dealings with employees, colleagues, and clients. It means being sensitive and responsive to the rights of individuals.

• Co-operation is the foundation for meeting the challenges of the future. It means building partnerships and working together toward common goals.

When contributing your part to our mission, please keep in mind that the key to ethical decision-making and good conduct is to abide by the CRA’s values, Code of Ethics and Conduct, the policies and guidelines referenced in this Code, as well as laws affecting the CRA (such as the Income Tax Act, Excise Tax Act and Canadian Human Rights Act).

You are responsible for behaving ethically and with good conduct when acting in your professional capacity on behalf of the CRA, whether dealing with internal or external clients. Your manager and other advisors are there to guide you.

3. YOUR EXPECTED STANDARD OF CONDUCT

Please read this section on expected conduct carefully. Ask yourself how you will contribute, through your own good conduct, to the tradition of the CRA as a public institution marked by integrity, professionalism, respect and cooperation.

As an employee of the CRA, you are accountable to your employer and to the public for the way you conduct yourself. You are expected to carry out your assigned duties conscientiously and in accordance with instructions and with CRA policies and guidelines.

Your conduct also involves thinking through the possible impact of your actions and decisions on all interested parties -the public and clients you serve, co-workers, subordinates, and others -in terms of what is right or wrong, even when legal and regulatory decisions do not require it.
When considering how to act in a difficult situation, it may help to ask:

• If I were the taxpayer, what would I consider fair treatment to be?

• Would I be upset or embarrassed if my actions were known to my manager or colleagues or reported in the media? .

• Could my actions have a negative impact on the CRA if brought to the attention of the public?

When faced with a difficult situation, you should first consider seeking advice from your manager.

You have a duty to report any violations of this Code or of any CRA policies. You must not conceal or condone misconduct.

Misconduct must be reported in accordance with the Discipline Policy and the Internal Investigation into Alleged or Suspected Employee Misconduct Policy.
Wrongdoing, defined in the Public Servants Disclosure Protection Act (PSDPA), should be reported to your supervisor or manager, or, if that is not possible, to the CRA’s Senior Officer for Internal Disclosures, at 1-866-451-2792 or via email at NAT-Internal Disclosures Office-Bureau de la divulgations internes. Wrongdoing, as defined in the PSDPA, could also be reported to the Public Service Integrity Commissioner.

Before disclosing wrongdoing, please refer to the Internal Disclosures Policy. and Procedures, located on the Internal Disclosures Office site. This site can guide you through appropriate protocols, such as respecting the confidentiality rules associated with disclosure of wrongdoing.

When you are on approved leave, with or without pay, you are still an employee of the CRA and you remain bound by this Code.

a) Appearance
Your appearance and dress should be appropriate for your duties at all times. It
must not be detrimental to health and safety, your work performance or that of
others, or to the image of the CRA. You are expected to be neat, clean, and well
groomed. When you meet the public at your workplace or at a taxpayer’s place of
business, your appearance should reflect the CRA’s business image. It should, at
a minimum, reflect your professional image as a representative of the CRA and be
in keeping with appropriate business attire in your local community.

b) Care and use of government property or valuables, and taxpayer property held by the CRA.

You are expected to protect and are responsible for any government property, or valuables, and taxpayer property that you possess or control. If any items are lost, stolen or damaged, immediately report what happened to your manager.
Property This includes, but is not restricted to, computers (including laptops), software, electronic and paper files, documents, and data, office equipment and supplies, video equipment, telecommunications devices, ID, vehicles and physical premises.

Valuables This includes, but is not restricted to, taxi chits, government credit
cards (including those used for travel) and telephone calling cards. This includes, but is not restricted to, property, books and records, and financial instruments.

You may only use government owned or leased property, or valuables, for official purposes, unless you have pre-authorization for personal use.

Use of CRA identification 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.

You may use your CRA identification to get a standard corporate discount offered to government employees, as noted in the Gifts. Hospitality and Other Benefits Policy, when there is no expectation of a direct return on the part of the business (for example -at a fitness centre, Costco, hotel chains, and car rental services). Employees must never represent themselves as being on official government business when on personal business.

Travel cards (AM EX) When you accept a CRA AMEX card, you sign an agreement stating that you will only use the card for Government of Canada authorized business travel-related expenses and hospitality. You are responsible for its use and for paying the balance on time.

Government-owned or government-leased vehicles. You may only transport authorized passengers in government-owned or government-leased vehicles, as defined in the CRA Fleet Management Policy.

Intellectual property
You cannot market or sell any CRA property, for example, software, computer
devices, work methods, forms, manuals, policies, procedures, or evaluation
systems. Doing so, either while employed by the CRA, or post-employment, is
against the law and could result in legal action, even if you worked on, improved,
or modified the item outside of working hours.

For further details, see section 72 of the Canada Revenue Agency Act, section 12 of the Copyright Act, and section 3 of the Public Servants Inventions Act.

Returning CRA property and valuables when leaving the job. You must return all government property and valuables issued to you in your job when you leave your position, are transferred or reassigned, or when a request to do so is made by a proper authority. When you leave the CRA, you cannot take any CRA documents with you, including manuals, policy or procedural texts or anything that is not in the public domain, nor can you communicate any information or share any proprietary knowledge that you obtained while on the job, and that has not been made public by the CRA.

c) Care and use of Agency information (confidentiality)
Protecting privacy rights is central to the integrity of the CRA. All personal or
proprietary information of taxpayers, other clients, third-party providers (for
example, contractors and suppliers) and CRA employees, that you have or use,
must be protected and kept in strictest confidence. You swore or affirmed you
would do so when you were first hired as a federal public servant and took your
Oath or Solemn Affirmation.

In swearing or affirming your Oath or Solemn Affirmation, you agreed that you would not disclose any information you might become aware of while doing your job. This includes information about policies, programs, practices and procedures of the CRA to which the public does not have official access.

It is important to remember that the obligation to keep both CRA and taxpayer information confidential continues even after you leave the CRA.

You are not permitted to serve friends, acquaintances, family members, or
co-workers as clients (for example, as taxpayers, contractors, or organizational
representatives). Should this occasion arise, you must first notify your manager,
who will ensure that someone else serves them. In cases where that may not be
possible, your manager must first provide you with authorization, and then you
must follow standard procedures.

You may only use, process, store, or handle personal or proprietary information for work-related purposes (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”).

You may not remove, hide, change, mutilate, copy, destroy, or make public any official information, record, or document without express authorization from your manager. Such information may only be disclosed to the client or their designated representative.

If you have any questions about how to treat any CRA information, you are expected to consult your manager.

Under no circumstances are you authorized to:
• access any information that is not part of your officially assigned workload;

• disclose any CRA information that has not been made public; or

• use official CRA information for personal use, gain or financial
benefit for yourself, your relatives or anyone else.

To do so would compromise the integrity of the tax system and the protection of taxpayer information. It could also place you in a serious conflict of interest situation, which could attract a severe disciplinary measure including termination of employment, and could lead to criminal charges.

You may only use, process, store, or handle personal or proprietary information for work-related purposes (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”).

You may not remove, hide, change, mutilate, copy, destroy, or make public any official information, record, or document without express authorization from your manager. Such information may only be disclosed to the client or their designated representative.

If you have any questions about how to treat any CRA information, you are expected to consult your manager.

Under no circumstances are you authorized to:

• access any information that is not part of your officially assigned workload;

• disclose any CRA information that has not been made public; or

• use official CRA information for personal use, gain or financial
benefit for yourself, your relatives or anyone else.

To do so would compromise the integrity of the tax system and the protection of taxpayer information. It could also place you in a serious conflict of interest situation, which could attract a severe disciplinary measure including termination of employment, and could lead to criminal charges.

Providing testimony or information You are obliged to co-operate and help with the conduct of an investigation by providing information to an investigator and offering access to CRA information systems, documents and records, to the extent such access is legally permitted. This also includes the requirement to support the Crown’s case by giving testimony in court.

You must not ignore a subpoena, court order, or other legal document. If you receive such a document, advise your manager immediately. Your manager will alert either the Legal Services Branch at Headquarters or the appropriate Department of Justice Canada office for your region and will guide you through the process.

Use of tax information for human resources management Legislation also permits authorized managers to access tax information for the purposes of supervising, evaluating or disciplining an employee. An employee may also use tax information to challenge a performance evaluation or a disciplinary action. Your access is strictly limited to those parts of the information that are relevant to the purpose.
For full information and rules, see Guidelines for Managers. Also, see Section 241 of the Income Tax Act and Section 295 of the Excise Tax Act).

Complying with official requests for CRA information The public has the right to ask for and obtain copies of CRA documents (through an “ATIP” request). This right is governed by the Access to Information Act and the Privacy Act, which;

• strictly control how the federal government collects, uses, stores,
discloses, and disposes of any personal information;

• give Canadian citizens and permanent residents the right to access their personal information held by the federal government;

• protect against unauthorized disclosure of personal information; and

• give Canadian citizens and permanent residents access to information in federal government records, except for information that could cause harm or be contrary to Canadian law.

Any notes that you attach to any CRA document, whether handwritten electronic, become part of an official record and subject to access information and privacy (ATIP) requests. CRA documents, including messages transmitted by devices like cell phones and BlackBerries TM are also subject to ATIP requests. or phones

If documents are requested as part of an ATIP request, destroying, altering, falsifying or concealing a record, or directing anyone to do so, with the intent of obstructing the right of access, carries penalties, including fines and imprisonment (Section 67.1 of the Access to Information Act). For more information, please see the Access to Information Act and the ATIP Handbook.

d) Conflict of interest
As an employee, a conflict of interest arises whenever your personal interests,
relationships or outside assets impair, or could be perceived to impair, your ability
to make decisions with integrity and honesty in the best interests of the CRA and
the Public Service of Canada. You must always act in a way that is not damaging
or potentially damaging to the CRA.

Where a conflict of interest does arise between your personal interests and your official duties, it will be resolved in favour of the public interest.

It is your responsibility, and a condition of your employment, to avoid situations that could lead to a potential, apparent, or real conflict of interest. Even if you do not consider something to be a conflict of interest, others observing the situation may. You are strongly encouraged to consult the Conflict of Interest Policy and Guidelines, and to consult with your manager or other adviser to ensure that you
have not inadvertently placed yourself in an apparent conflict of interest situation.

You must not use your position to influence or bypass legislation, CRA policies or procedures, nor use official CRA information for personal use, gain, financial or other benefit of your family, friends, colleagues or anyone else.

For example, if you:

• become aware through your role at the CRA of a potential business investment opportunity, and this information is not public, you must not take advantage of that opportunity nor facilitate or encourage anyone else to do so;

• are involved in auditing activities under the Income Tax Act, or Excise Tax Act, file a Confidential Report with your delegated manager before you do any form of bookkeeping or accounting for another person or company;

• are involved in procurement, and you have personal ties to a bidder (such as family, friend, colleague, acquaintance, or business associate), a real, potential, or apparent conflict of interest may arise. Discuss the matter with your manager, since it may be necessary for you to withdraw from participation in that procurement process; or

• become aware of any pending legislative changes before they are made public, you must not use that knowledge in any way for your own benefit, or that of a friend, family member, or associate, and you must not facilitate or encourage anyone else to do so.

Code of Ethics and Conduct

If you find yourself in a possible conflict of interest situation, ask yourself:

• Have’ contravened CRA policy?

• Do’ stand to gain personally from my actions (for example -an audit or investing in a company based on Insider knowledge obtained during an audit)?

• Does someone else stand to gain from my actions?

• Will my actions help a relative, friend, or co-worker receive service, information, or other benefits not available to all Canadians?

• Am I using CRA assets and time for unauthorized personal use?

• Would I be uneasy discussing this with my manager or colleagues? \

If the answer is yes to any of the above questions, or if there is any question, you
are expected to consult with your manager. You could be in a potential, apparent
or real conflict of interest situation.
To avoid conflict of interest situations, please be guided by the CRA’s Conflict of
Interest Policy and Guidelines. To ensure ongoing compliance, you must assess
your situation:

• annually

• each time your job changes

• immediately, if your situation changes, and results in potential conflict of interest.

Submitting a confidential report If you have non-exempt assets or liabilities, such as, but not limited to, publicly traded securities, or interests in partnerships and family businesses, you must submit a Confidential Report to your delegated manager.

For more information see page 2 of the Confidential Report form. Your delegated manager will provide the advice you need. If you have or are seeking a paid or volunteer job outside the CRA, you should speak to your manager about whether you should file a Confidential Report to enable your delegated manager to determine whether or not you are, or might be perceived to be, in a conflict of interest situation.

For more information, see the Conflict of Interest Policy and Guidelines.

Consumption of intoxicants and smoking

The CRA does not permit the consumption of alcohol, illegal drugs, or other intoxicants while on duty or while on any premises where the CRA conducts its business. The only exception could be where a senior manager has authorized the limited, controlled consumption of alcohol, for a special event in an area not open to the public. On these occasions, you are expected to behave in a way that does not bring discredit to the CRA.

You must never report for work under the influence of alcohol, drugs or other
intoxicants. Under the influence means that a reasonable person would consider
your effectiveness impaired to the extent that it could pose a hazard or
embarrassment to you, to the CRA, to others or to property; or it means that you
cannot perform your duties properly.

You are not to operate an official vehicle after having consumed alcohol or drugs or if your performance is impaired in any way.

Smoking
The CRA supports a safe and healthy working environment and does not permit smoking in any indoor or enclosed space, under the CRA’s control, in which employees perform the duties of their employment. The CRA encourages smokers to exercise goodwill and mutual respect by refraining from smoking near building entrances and air intake ducts. You must also comply with any applicable laws, bylaws, or restrictions imposed by building owners, concerning smoking in the workplace or in public spaces.

Contact with the public -sensitivity and responsiveness
The importance of courteous, prompt, sensitive, and professional service to the
public cannot be over-emphasized. In the eyes of the public, you represent not
only the CRA but also the entire Public Service of Canada. Taxpayers expect to
receive service as indicated in the Taxpayer Bill of Rights.

Sensitivity to the needs of the public involves being polite, even under difficult
conditions, in times of personal stress, and in the face of provocation that does
not involve a violation of the law. You must not make any abusive, derisive,
threatening, insulting, offensive, or provocative statements or gestures to, or
about, another person.

If your role requires that you sometimes overcome an obstinate lack of
cooperation on the part of a taxpayer (for example -if you act as a tax officer
responsible for enforcement), a persistent, yet professional, approach will be necessary.

The actions of persons from outside the CRA may sometimes be abusive or
threatening or even result in personal assault. The CRA will provide you with
protection, support, and help. You must promptly report full details of any incident
to your manager and co-operate in any subsequent investigation. Threats,
stalking, or assault must be reported by telephone to 1-866-362-0192. More
information can be found in the CRA’s policy on Abuse, Threats, Stalking and
Assaults Against Employees.

Electronic networks access and use
You must only use the CRA’s primary computer systems and databases, such as
Rapid and Corporate Administration System (CAS), for authorized business
purposes, that is, for carrying out tasks that form part of your assigned workload.

If you access or use CRA computer systems or electronic networks, you must
make every effort to protect the CRA from threats to their security. You must
guard against:

• accidental or deliberate destruction of equipment and data;

• disclosure of sensitive information;

• loss of removable media containing CRA files (for example -CDs or USB keys. See Security for the Computing Environment);

• theft and corruption; and

• exposure to viruses.

Report any breach of computer security, policies, or standards to your manager.
Please remember that you must never disclose your password for any CRA system to anyone, including your manager.

You are reminded, each time you sign on, that CRA computer systems and electronic networks are for authorized business purposes only, except for the very limited personal use provided for, under certain conditions, in the Monitoring of the Electronic Networks’ Usage Policy.

Examples of acceptable limited personal use, when permitted after hours or during an authorized break, include reading or writing a brief email message to/from a family member or friend. Limited personal use must comply with all related legislation, policies and guidelines, and must not interfere with users’ performance and productivity, nor impose a performance or storage burden on the Agency’s electronic networks.

Misconduct related to using CRA computers and electronic networks, CRA computers and databases:

• unauthorized access or disclosure of tax or other confidential information, including your own Self-service portal:

• falsely registering attendance or time reporting, including overtime CRA electronic networks:

• viewing or sharing non-work-related images or chain letters;

• signing up for non-work-related email subscriptions (for example Air Canada Web Saver or Stock Alerts);

• engaging in private business, or political activities ,

• sending classified or designated information, without using the prpper encryption mechanisms; and .

• downloading, filing, or distributing such things as music (audio) files, unauthorized software, or games, and thereby potentially harming the CRA’s electronic networks .

Downloading, possessing, viewing, or distributing erotic or pornographic images or material is strictly prohibited.

Records are created and stored by every email received, sent or filed (including those that are subsequently deleted) using the CRA’s email system, and records are created of every Web page visited, as well as every download initiated. Records are also created and stored for every access of taxpayer information.
Employees must be aware that all information obtained, stored, sent, or received using the CRA electronic networks is subject to routine monitoring, and will be reviewed when there are reasonable grounds to do so. To learn more, see the Monitoring of the Electronic Networks Policy.

Financial management and fraud
As an employee, you may be responsible for collecting, receiving, managing or disbursing public money. These are serious responsibilities and you must comply with the following legal provisions to ensure responsible financial management and to prevent fraud: Financial Administration Act sections 38(2), 78 and 80(1) b), c), d) and e), 80(2) and 81, and the Criminal Code, section 122.

Care of money (including instruments of financial security) You may be entrusted with large amounts of money. You must be extremely diligent in accounting for, safeguarding, and disposing of any government money in your possession or control, and must do so according to established procedures and reasonable standards of care. If money in your care is misplaced, lost or stolen, you are to immediately report the matter to your manager, who will notify the appropriate management representative.

Borrowing, lending, or soliciting money You must not:
• borrow money from a client, or present a personal cheque to be cashed by a client; or

• ask any employee who you supervise to sign a financial instrument, as an endorser or co-maker, to secure an amount of money being lent or borrowed.

Soliciting money from co-workers is restricted to collecting voluntary contributions toward gifts for marriage, retirement, bereavement, and the like; or for authorized charitable purposes for organizations that provide aid or a place of safety, such as shelters for the homeless, victims of abuse, or other community services.

Fraud Fraud can be defined as an intentional act or concealment from which a person derives a personal benefit. In the employment context, using your job for personal enrichment, or that of a friend, family member, or associate, through the deliberate misuse or misapplication of the organization’s resources or assets may constitute fraud.

Examples of activities that are considered fraudulent include:

• attempting to obtain leave to which you are not entitled;

• falsely reporting overtime, travel time, expense accounts, or taxi expenses;

• using your CRA acquisition card for personal purchases;

• failing to report any violation or fraud concerning the Financial Administration Act and its regulations, or any other revenue law; or

• conspiring or colluding to defraud the Crown, or providing the opportunity for someone else to do so.

The CRA:

• will recover any monetary advance paid to you that you do not repay or account for, and will recover any amounts paid to you in error (for example -overpaid salaries or benefits); and

• can recover from you any public money lost through any negligence or misconduct on your part.

Penalties for fraud You will be subject to disciplinary action up to and including termination of employment if you:

• commit a fraud;

• fail to report a fraud or any violation of the Financial Administration Act and its regulations or any other revenue law; or

• provide an opportunity or permit another person to defraud the Crown.

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

Fund raising
CRA employees have an exemplary record of holding fund raising activities to
raise money for worthy causes such as charity, employee recreational
organizations, and employee social events.

For information on fund raising activities, please see the Fund raising Guidelines on Info Zone.

Solicitation
Donations for items to be used as prizes or gifts cannot be solicited or accepted from external individuals or organizations. CRA employees may donate items (including goods, merchandise, or non-work-related services).

Gambling on CRA premises

Whether on or off duty, any participation in a gambling activity (including sports pools) on CRA premises, is strictly prohibited.

Gifts, hospitality, and other benefits

It is your responsibility to decline any gift, hospitality, or other benefit that could influence your judgment, or call into question your integrity or that of the CRA.

You are responsible for adhering to the Gifts, Hospitality, and Other Benefits Policy and to consult that policy for details on accepting or refusing gifts, including the strict conditions and limitations that apply when accepting gifts.

You may usually accept incidental gifts such as:

• mugs, pens, or similar items (under $25 value);

• normal CRA-related business hospitality (for example -coffee or light lunch valued under $50); and

• nominal benefits such as a speaker’s honorarium or a gift from a delegation of foreign visitors (under $50).

You may not accept:

• cash or cash equivalents (for example -gift cards or cheques);

• tickets to major entertainment or sporting events (for example -theater, ballet, NHL, NBA); or

• cigarettes, alcohol, related goods, or anything prohibited by Canadian law.

Remember that soliciting any gifts that would be used as personal benefits by employees, for example -prizes for golf tournaments and the like, is prohibited under the Gifts, Hospitality, and Other Benefits Policy.

It is a serious matter to accept a gift, hospitality, or other benefit that does not meet the criteria, including the dollar limits. If you do, you must : immediately advise your manager in writing who will inform the delegated manager who in tum will advise you on how to proceed.
Hours of work and attendance
As a CRA employee, you are expected to adhere to your scheduled hours of work
and to follow established processes for the approval of leave, as allowed under
your collective agreement and/or terms and conditions of employment. In this
way, you can contribute to the efficient operation of your work unit.

Off-duty conduct
Your off-duty conduct is usually a private matter. However, please be careful that
it does not affect your image and performance as a CRA employee. Laws,
including the Income Tax Act and Excise Tax Act, govern many of the services
that you and your colleagues provide. Your own compliance with these laws (for
example -reporting all your taxable income) is essential to preserve your own
integrity and the integrity of the CRA.

Off-duty conduct that may attract disciplinary action up to, and including, termination of employment includes conduct that:

• is harmful to the employer’s reputation (for example -personal violations of the laws that the CRA administers);

• renders you unable to perform your duties in a satisfactory manner;

• is a violation of the Criminal Code or is injurious to the general reputation of the CRA and its employees; or

• makes it difficult for the employer to manage its operations efficiently and to direct its workforce.

You must report the situation to your manager without delay if:

• you are charged under any Canadian laws, regulations, or federal statutes, related to your official duties (including traffic violations ,f you are driving a CRA vehicle); or

• you are arrested, detained, or charged with a violation of the Criminal Code, when the violation could impact or be perceived to impact your official duties. .

Q: I am a regular user of the Web sites “Facebook” and “MySpace” and I am an active “blogger”. If I identify myself as a CRA employee, could this behaviour go against the CRA Code of Ethics and Conduct and result in administrative or disciplinary action being taken against me?

A: Yes, it could. For example, if you identify yourself or your colleagues on these Web sites as CRA employees, or disclose any proprietary information in your blog, your public comments could jeopardize the Agency’s reputation or programs. See Public Criticism of the CRA.

m) Political activity

Important Reminder: If you want to seek nomination or run as a candidate in a territorial, provincial, or federal election, before or during the election period, you must apply in advance to the Public Service Commission (PSG) for permission and approval for leave without pay (LWOP). LWOP mayor may not be needed if you want to seek nomination or run as a candidate in a municipal election. The legal requirement is found in subsections 114( 1) and 115( 1) of the Public Service Employment Act.

More information about this process and the potential effect on your employment at the GRA is available on the PSG Web site at http://www.psc-cfp.gc.ca/plac-acpl/index-eng.htm.

As a citizen, you are entitled to express yourself freely and to participate in political activities, but as a public servant, you must use discretion and judgment in doing so. For instance, when taking part in political activities, you must:

• remain loyal to your employer, the Government of Canada; and

• exercise restraint, relative to your position and visibility, so as not to jeopardize the tradition of the Public Service as politically neutral.

Under the Public Service Employment Act (PSEA), you have important rights and obligations related to your involvement in political activities. If you are considering getting involved in any political activity, the PSC and management at the CRA will support you in understanding more about your rights and obligations, and about how to act appropriately.

As a public servant, you may engage in any political activity as long as it does
not impair or is not perceived as impairing your ability to perform your
duties in a politically impartial manner.

Under the PSEA, the legal definition of a political activity is:

• any activity in support of, within, or in opposition to a political party;

• any activity in support of or in opposition to a candidate before or during an election period; or

• seeking nomination or standing as a candidate in a municipal, provincial, territorial, or federal election before or during the election period.

Publicly commenting for the CRA
Only designated and authorized spokespersons can make statements or
comments to the media about the CRA (CRA Media Relations Policy). If you
receive a call from the media, you must refer it to an authorized spokesperson.
Employees in the regions should refer any media calls to the office of the director
of communications in their region. Employees at Headquarters should refer any
media calls to the Media Relations Section of the Public Affairs Branch.
A list of all employees who are authorized to speak to the media is available on the CRA’s Web site at http://www.cra-arc.gc.ca/nwsrm/md-eng.html.

Public criticism of the CRA
As a CRA employee, you must make sure that your public statements or actions
do not impair your ability to carry out your duties or call into question your
impartiality in carrying out those duties. You should use internal means to bring
any criticisms you may have to the attention of CRA management.

You are to refrain from making, through any public medium (such as radio, television, newspaper, blog, or Facebook), either directly or through a third party, any pronouncement critical of CRA policies, programs, or officials, or on matters
of current political controversy where the statements or actions might create a
conflict with the duties of your position or CRA programs.

Although you are expected to conduct yourself at all times in a way that brings
credit to the CRA, you have an added responsibility to conduct yourself in a way
that is, in the eyes of the general public, obviously above reproach.
You must make sure that anything you say about the CRA and its operations is
truthful and honest, does not deliberately or negligently misstate facts, and does
not impair your employment relationship.

Resolving workplace issues
The CRA promotes a respectful work environment where diversity is valued. You
are responsible for contributing to a workplace free from discrimination and harassment.

Workplace issues and conflicts that arise can severely damage the work
environment. The CRA’s policy is that these issues should be dealt with before
they escalate. The goal is to ensure on-going positive working relationships by resolving conflicts promptly and cooperatively. The use of an interest-based
approach and informal conflict resolution mechanisms such as coaching,
facilitation and mediation can, in many instances, help to resolve the issue and
prevent a situation from escalating to the point where initiating a process such as
a grievance or a harassment complaint may be necessary. Most workplace
conflicts can be resolved cooperatively to the satisfaction of all parties. Confidential services are available from Conflict Resolution Advisers at Headquarters and in each region of the Agency.

Discrimination means treating people differently, negatively or adversely because of their race, age, religion, sex, sexual orientation, national or ethnic origin, colour, marital status, family status, disability, or conviction for which a pardon was granted. As used in human rights laws, discrimination means making a distinction between certain individuals or groups based on a prohibited ground of discrimination. See the Canadian Human Rights Act.

Harassment is a form of employee misconduct/improper behaviour that is directed at, and is offensive, to another employee, and which the harassing employee knew or ought reasonably to have known would be unwelcome and cause offense or harm. It includes objectionable conduct, comment, or display that demeans, belittles, or causes personal humiliation or embarrassment, and any act(s) of intimidation or threat(s), that detrimentally affects individual well-being or the work environment.

More details regarding harassment can be found in the CRA’s Preventing and Resolving Harassment Policy.

A few common questions on the subject of workplace issues and harassment:

Q: A co-worker told a racially themed joke which upset several of us. What should I have done?

A: You should speak up in such a case and point out to your co-worker that such jokes are not acceptable, or raise the matter with your manager if you are not comfortable addressing your co-worker directly. :

Q: My manager is always after me about my work. He does not make, the same demands of my colleagues. Is that harassment? What should I do about it?

A: Managers are expected to allocate work to members of their team, and comment on employees’ performance. It is important that open lines of communication exist between you and your manager. You should speak to your manager or other adviser about how you feel.

Q: Could the posting of pictures of scantily clad people be considered harassment?

A: At the very least, it is not appropriate and is disrespectful toward one’s colleagues. Any employee or manager becoming aware of such a posting should speak to the employee who did the posting and request that it be removed immediately.

The Employee Assistance Program (EAP) is also available for employees.
Although the EAP is not part of the conflict resolution process, EAP counselors and referral agents are available if employees want to talk things over in a confidential, neutral setting.

Safety and security
Your safety and security as an employee of the CRA are very important to the Agency. While on the job, you must observe safety and security standards, rules, and procedures established for your work site. You are to promptly report to your manager any work-related accident or injury to yourself or other employees, or any unsafe or hazardous condition at work. See form T4009. Hazardous Occurrence Investigation Report. For more information, see the CRA’s Occupational Health and Safety Policy.

If you experience or become aware of any security infraction (threats, stalking, assault, or verbal abuse) or negligent or criminal act, you must report this to your manager or a security officer immediately, who will then complete a Security Incident Report. See Abuse. Threats. Stalking and Assaults Against Employees
Policy.

Terms and conditions of employment and collective agreements. You are responsible for respecting the terms and conditions set out in the collective agreements (PSAC -Union of Taxation Employees, or PIPSC
agreements) and/or your applicable terms and conditions of employment:

• Public Service Terms and Conditions of Employment Policy

• Terms and Conditions of Employment Policy for the Human Resources Occupational Group

• Human Resources Policy Framework for the Executive Cadre, 14.0 Terms and Conditions of Employment

• Terms and Conditions of Employment for Students

Unions and similar employee associations.

The Public Service Labour Relations Act sets out procedures for employee participation in employee organizations. The Act also contains provisions that prohibit:

• intimidation of employees in the creation or administration of employee organizations;

• the restraining of employees from becoming members of an employee organization; or

• discrimination against a member of an employee organization (for example -in regard to employment or to any condition of employment).

4. FAILURE TO COMPLY AND CONSEQUENCES

A great deal of trust is placed on you in the performance of your duties. We expect that you will adhere to the Code of Ethics and Conduct, and to the principles, CRA values, and CRA policies that underlie it.

If you suspect or discover that you do not comply with this Code or its underlying elements, consult with your manager. Depending on the circumstances, your manager may need to determine whether the breach of the Code warrants action. Procedures are in place to make sure that all cases of employee misconduct or wrongdoing are handled fairly.

Despite preventative measures by the CRA and its employees, a few employees will contravene the Code of Ethics and Conduct, either explicitly or implicitly, and will engage in misconduct up to and including criminal activity. This could seriously disrupt public confidence in the integrity of the CRA and its employees, and the Public Service of Canada. Misconduct will not be tolerated.

Please see the CRA’s Discipline Policy and Guidelines, which provide examples of misconduct and potential disciplinary measures.
Serious misconduct would be individual or group misconduct such as:

• access of and/or use of unauthorized information for personal gain or the benefit of someone else;

• submitting or approving false claims for a refund of duty, taxes,or benefits; and.

• intentionally violating the legislation that the CRA enforces.

If you contravene the CRA’s Code of Ethics and Conduct, or any of its underlying laws, policies or policy instruments, you could be subject to disciplinary action up to, and including, termination of employment. Any disciplinary measure taken against you would be in accordance with the CRA’s Discipline Policy and Guidelines.

Employee Assistance Program
It is possible that as an employee, you may find yourself in a challenging personal situation, which could affect your professional relationships and performance at work, for example -difficulty managing your time and health issues.

If this should occur, it is important for you to accept responsibility for what is happening and to speak to your manager or other adviser. You also have access to the CRA’s Employee Assistance Program.

As a CRA employee, you are ultimately responsible for adhering to the expected standard of conduct as articulated in this Code.

Reminder:
Although this Code prescribes standards of conduct for all employees of the CRA, they are not all-inclusive. The absence of a specific standard of behaviour does not mean that an action is condoned. It may still be subject to disciplinary action.

Do not assume -particularly in conflict of interest situations such as outside employment, business activities, investments, or volunteer work -that your interpretation of the situation is the only one. Consult with your manager, and file a Confidential Report to your delegated manager.

LEADERSHIP ROLE OF MANAGERS

The personal example of all CRA managers, including team leaders, speaks louder than any written code.

As a manager, you are expected to demonstrate leadership in respecting the Code of Ethics and Conduct and its underlying policies and, in particular, to:

• provide effective, responsible and fair service;

• exemplify our corporate values of integrity, professionalism, respect, and co-operation;

• maintain open, positive communications and working relationships;

• respect equity and diversity in all their dimensions; and

• recognize excellence, and encourage personal and professional development in a learning environment.

As a manager, you are a visible role model for the employees you supervise. Every manager shall make sure that all new employees under their responsibility are given a copy of, or have electronic access to, the Code of Ethics and Conduct, and that a signed Confirmation of Receipt form is placed in their personnel file.

Managers are also required to remind all employees annually of their obligations under the Code of Ethics and Conduct, as well as the Conflict of Interest Policy and Guidelines, and to remind employees to file a new Confidential Report when required.

Appendix A

List of Sources and Authorities

Charters and laws

• Access to Information Act

• Canada Revenue Agency Act

• Canadian Human Rights Act

• Criminal Code

• Copyright Act

• 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

Policies and other documents

• Abuse, Threats. Stalking and Assaults Against Employees

• Collective agreements

• Conflict of Interest Policy

• Conflict Resolution Policy

• CRA Trust and Integrity Site

• CRA Media Relations Policy

• Delegation of Human Resources Authorities

• Discipline Policy

• Employees’ Access to their Own Tax Information and that of their Relatives and Acquaintances

• Gifts. Hospitality and Other Benefits Policy

• Information Management Policy

• Internal Disclosures Policy and Procedures

• Internal Investigations into Alleged or Suspected Employee Misconduct

• Monitoring of the Electronic Networks’ Usage Policy

• Oath or Solemn Affirmation

• Occupational Health and Safety Policy

• Preventing and Resolving Harassment Policy

• Reporting of Security Incidents

• Sustainable Development Policy

• Taxpayer Bill of Rights

Appendix B

Confirmation of Receipt Form

I acknowledge that I have received my copy of the Code of Ethics and Conduct for the Canada Revenue Agency.

I have read the above-mentioned Code and agree to abide by the standards set out for the duration of my employment with the Canada Revenue Agency.

Employee’s signature Manager’s signature
Employee’s name Manager’s name (print) (print)
Date

Note: Original signed copy to be returned to your manager, who will forward it to the Regional Workplace Relations Centre of Expertise for inclusion in your personnel file.
This document is uncontrolled when printed.

End of article by CRA.

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