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Provisions preceded by two asterisks have been the object of changes from the previous collective agreement.
1.01 The purpose of this Agreement is to maintain harmonious and mutually beneficial relationships between the Employer, the employees and the Institute, to set forth certain terms and conditions of employment relating to remuneration, hours of work, employee benefits and general working conditions affecting employees described in the certificate issued by the Federal Public Sector Labour Relations and Employment Board on December 12, 2001, and as amended on July 29, 2005, covering employees of the Audit, Financial and Scientific bargaining unit.
1.02 The parties to this Agreement share a desire to improve the quality of the Canada Revenue Agency, to maintain professional standards and to promote the well-being and increased efficiency of its employees to the end that the people of Canada will be well and effectively served. Accordingly, they are determined to establish within the framework provided by law, an effective working relationship at all levels of the Canada Revenue Agency in which members of the bargaining units are employed.
2.01 For the purpose of this Agreement:
2.02 Except as otherwise provided in this Agreement, expressions used in this Agreement,
3.01 Both the English and French texts of this Agreement shall be official.
4.01 The provisions of this Agreement apply to the Institute, employees and the Employer.
4.02 The provisions of this agreement are intended to be gender-neutral and inclusive wherever possible. The binary nature of the French language does not always allow the designation of a person or a group by a neutral pronoun. The use of gender-neutral and gender inclusive language in this agreement is not intended to change, under any circumstances, the application, scope or value of any provision of this agreement.
5.01 All the functions, rights, powers and authority which the Employer has not specifically abridged, delegated or modified by this Agreement are recognized by the Institute as being retained by the Employer.
6.01 Nothing in this Agreement shall be construed as an abridgement or restriction of an employee's constitutional rights or of any right expressly conferred in an Act of the Parliament of Canada.
Preamble
For the purpose of this Article, "publication," shall include, for example, scientific and professional papers, articles, manuscripts, monographs, audio and visual products, and computer software.
7.01 The Employer agrees to continue the present practice of ensuring that employees have ready access to all publications considered necessary to their work by the Employer.
7.02 The Employer agrees that publications prepared by an employee, within the scope of the employee's employment, will be retained on appropriate Agency files for the normal life of such files. The Employer will not unreasonably withhold permission for publication. At the Employer's discretion, recognition of authorship will be given where practicable in Agency publications.
7.03 When an employee acts as a sole or joint author or editor of a publication, the authorship or editorship shall normally be acknowledged on such publication.
7.04
8.01 General
8.02 Day work
Paragraph 8.02(g) does not apply to employees classified as CS working a day work schedule. See alternate provisions at paragraphs 8.03(f) and (g).
8.03 Shift work
When, because of the operational requirements of the service, hours of work are scheduled for employees on a rotating or irregular basis, they shall be scheduled so that employees work an average of thirty-seven decimal five (37.5) hours per week exclusive of meal breaks.
Alternate provisions
Paragraphs 8.03(f) and (g) also apply to employees classified as CS working a day work schedule.
Variable hours of work
Terms and conditions governing the administration of variable hours
8.04 For employees to whom the provisions of paragraphs 8.02(f) and 8.03(f) and 8.03(g) apply, the provisions of this Agreement which specifies days shall be converted to hours. Where this Agreement refers to a "day," it shall be converted to seven decimal five (7.5) hours, except in clause 17.02, Bereavement leave with pay, where a day means a calendar day. Whenever an employee changes their variable hours or no longer works variable hours, all appropriate adjustments will be made.
For greater certainty, the following provisions shall be administered as provided herein:
Interpretation and Definition (Article 2)
"Daily rate of pay" – shall not apply.
Overtime (Article 9)
Compensation shall only be applicable on a normal work day for hours in excess of the employee's scheduled daily hours of work.
On days of rest, employees shall be compensated for work performed in accordance with the applicable overtime rate.
Designated Paid Holidays (Article 12)
A designated paid holiday shall account for seven decimal five (7.5) hours only.
Travelling Time (Article 13)
On days of rest, employees shall be compensated in accordance with the applicable overtime rate.
On a normal work day, overtime compensation referred to in paragraph 13.01(b) shall only be applicable for hours in excess of the employee's scheduled daily hours of work.
Leave
When leave is granted, it will be granted on an hourly basis and the hours debited for each day of leave shall be the same as the hours the employee would normally have been scheduled to work on that day.
8.05 Shift and weekend premiums
9.01 When an employee is required by the Employer to work overtime, the employee shall be compensated as follows:
9.02 All calculations for overtime shall be based on each completed period of fifteen (15) minutes.
9.03
9.04
9.05 When a payment is being made as a result of the application of this Article, the Employer will endeavour to make such payment within six (6) weeks following the end of the pay period for which the employee requests payment or, if payment is required to liquidate compensatory leave outstanding at the expiry of the fiscal year, the Employer will endeavour to make such payment within six (6) weeks of the commencement of the first pay period after March 31.
9.06 Meal allowance
9.07 Applicable pay on day of rest or designated paid holiday
Exclusion provision
Clause 9.08 applies to employees classified as CS only.
9.08 When, in a situation involving overtime, employees are required to report to, remain at, or return to work outside their working hours and their normal mode of transportation has been displaced, the payment of the Employer requested kilometric rate as specified in the Employer's Travel Policy or the use of a taxi, as determined by the Employer, shall be authorized from the employee's residence to the workplace and/or return if necessary. Additional out-of-pocket parking expenses deemed appropriate by the Employer will also be authorized.
10.01
Subparagraph 10.01(a)( ii ) applies to employees classified as CS only.
10.02 Overtime earned under clause 10.01 shall be compensated in cash except where, upon application by the employee and at the discretion of the Employer, overtime may be taken in the form of compensatory leave in accordance with clauses 9.04 and 9.05 of Article 9, Overtime.
10.03 Other than when required by the Employer to use a vehicle of the Employer for transportation to a work location other than the employee's normal place of work, time spent by the employee reporting to work or returning to their residence shall not constitute time worked.
Clause 10.04 applies to employees classified as CS only.
10.04 When an employee is called back to work under the conditions described in clause 10.01 and is required to use transportation services other than normal public transportation services, the employee shall be reimbursed for reasonable expenses incurred as follows:
11.01 When the Employer requires an employee to be available on standby during off-duty hours an employee shall be compensated at the rate of one-half (1/2) hour for each four (4) hour period or portion thereof for which the employee has been designated as being on standby duty.
11.02 An employee designated by letter or by list for standby duty shall be readily available during their period of standby at a known telephone number and be able to return for duty as quickly as possible and within a reasonable timeframe, if contacted. In designating employees for standby duty the Employer will endeavour to provide for the equitable distribution of standby duties.
11.03 No standby duty payment shall be granted if any employee is unable to report for duty when required.
11.04 An employee on standby duty who is required to report for work shall be paid, in addition to the standby pay, the greater of:
11.05 Other than when required by the Employer to use a vehicle of the Employer for transportation to a work location other than an employee's normal place of work, time spent by the employee reporting to work or returning to their residence shall not constitute time worked.
11.06 Compensation earned under this Article shall be compensated in cash except where, upon application by the employee and at the discretion of the Employer, such compensation may be taken in the form of compensatory leave in accordance with clauses 9.04 and 9.05 of Article 9, Overtime.
Alternate provisions
Clauses 11.07 and 11.08 apply to employees classified as CS only.
11.07 When an employee on standby duty is called back for work under the conditions described in clause 11.04 and is required to use transportation services other than normal public transportation services, the employee shall be compensated in accordance with clause 10.04 of this Agreement.
11.08 The Employer agrees that in the areas and in the circumstances where electronic paging devices are both practicable and efficient they will be provided without cost to those employees on standby duty.
12.01 Subject to clause 12.02 below, the following days shall be designated paid holidays for employees:
12.02
12.03 Designated paid holiday falling on a day of rest
When a day designated as a paid holiday under clause 12.01 above coincides with an employee's day of rest, the holiday shall be moved to the employee's first normal working day following their day of rest. When a day that is a designated holiday is so moved to a day on which the employee is on leave with pay, that day shall count as a holiday and not as a day of leave.
12.04 When a day designated as a paid holiday for an employee is moved to another day under the provisions of clause 12.03 above:
12.05 Compensation for work on a paid holiday
Compensation for work on a paid holiday will be in accordance with Article 9, Overtime.
12.06 Designated paid holiday coinciding with a day of paid leave
Where a day that is a designated paid holiday for an employee coincides with a day of leave with pay or is moved as a result of the application of clause 12.03 above, the designated paid holiday shall not count as a day of leave.
12.07 Where operational requirements permit, the Employer shall not schedule an employee to work both December 25 and January 1 in the same holiday season.
13.01 When the Employer requires an employee to travel outside the employee's headquarters area for the purpose of performing duties, the employee shall be compensated in the following manner:
13.02 For the purpose of clause 13.01 above, the travelling time for which an employee shall be compensated is as follows:
13.03 All calculations for travelling time shall be based on each completed period of fifteen (15) minutes.
13.04 Compensation earned under this Article shall be compensated in cash except where, upon application by the employee and at the discretion of the Employer, such compensation may be taken in the form of compensatory leave in accordance with clauses 9.04 and 9.05 of Article 9, Overtime.
13.05 This Article does not apply to an employee required to perform work in any type of transport in which the employee is travelling. In such circumstances, the employee shall receive pay for actual hours worked in accordance with the articles: Hours of work (Article 8), Overtime (Article 9) and designated paid holidays (Article 12).
13.06 Travelling time shall include time necessarily spent at each stop-over en route up to a maximum of three (3) hours provided that such stop-over does not include an overnight stay.
13.07 Compensation under this Article shall not be paid for travel time to courses, training sessions, conferences and seminars unless the employee is required to attend by the Employer.
14.01 General
14.02
Except as otherwise specified in this Agreement:
14.03 The amount of leave with pay credited to an employee by the Employer at the time when this Agreement is signed, or at the time when the employee becomes subject to this Agreement, shall be retained by the employee.
14.04 An employee shall not be granted two (2) different types of leave with pay in respect of the same period of time.
14.05 An employee is not entitled to leave with pay during periods the employee is on leave without pay or under suspension.
14.06 When an employee, who has been granted more vacation or sick leave with pay than has been earned is terminated for incapacity, is laid-off or dies, the employee is considered to have earned the amount of leave with pay that has been granted to that employee.
14.07 In the event of termination of employment for reasons other than incapacity, death or lay-off, the Employer shall recover from any monies owed the employee an amount equivalent to unearned vacation and sick leave taken by the employee, as calculated from the classification prescribed in the employee's certificate of appointment on the date of the termination of their employment.
14.08 An employee shall not earn or be granted leave credits under this Agreement in any month nor in any fiscal year for which leave has already been credited or granted to them under the terms of any other collective agreement or under other rules or regulations applicable to organizations within the federal public administration, as specified in Schedules I, IV or V of the Financial Administration Act.
15.01 The vacation year shall be from April 1 to March 31, inclusive.
15.02 Accumulation of vacation leave credits
An employee shall earn vacation leave credits for each calendar month during which they earn pay on at least ten (10) days or seventy-five (75) hours at the following rate:
For employees classified as SE only:
For the purposes of this clause, a day spent on leave with pay shall count as a day where pay is earned.
15.03
15.04 Entitlement to vacation leave with pay
An employee is entitled to vacation leave with pay to the extent of their earned credits but an employee who has completed six (6) months of continuous employment is entitled to receive an advance of credits equivalent to the anticipated credits for the current vacation year.
15.05 Provision for vacation leave
15.06 Replacement of vacation leave
Where, in respect of any period of vacation leave, an employee:
15.07 Carry-over and liquidation of vacation leave
15.08 Recall from vacation leave
Where, during any period of vacation leave, an employee is recalled to duty, they shall be reimbursed for reasonable expenses, as normally defined by the Employer, that the employee incurs:
15.09 The employee shall not be considered as being on vacation leave during any period in respect of which the employee is entitled under clause 15.08 above to be reimbursed for reasonable expenses incurred by them.
15.10 Cancellation of vacation leave
When the Employer cancels or alters a period of vacation leave which it has previously approved in writing, the Employer shall reimburse the employee for the non-returnable portion of vacation contracts and reservations made by the employee in respect of that period, subject to the presentation of such documentation as the Employer may require. The employee must make every reasonable attempt to mitigate any losses incurred and will provide proof of such action, when available, to the Employer.
15.11 Leave when employment terminates
When an employee dies or otherwise ceases to be employed, the employee or the employee’s estate shall be paid an amount equal to the product obtained by multiplying the number of days of earned but unused vacation leave with pay to the employee’s credit by the daily rate of pay as calculated from the classification prescribed in their certificate of appointment of the substantive position on the date of the termination of employment.
15.12 Vacation leave credits for severance pay
Where the employee requests, the Employer shall grant the employee's unused vacation leave credits prior to termination of employment if this will enable the employee, for purposes of severance pay, to complete the first year of continuous employment in the case of lay-off.
15.13 Abandonment
Notwithstanding clause 15.12 above, an employee whose employment is terminated by reason of a declaration that the employee abandoned their position is entitled to receive the payment referred to in clause 15.12 above, if the employee requests it within six (6) months following the date upon which their employment is terminated.
15.14 Recovery on termination
In the event of the termination of employment for reasons other than incapacity, death or lay-off the Employer shall recover from any monies owed the employee, an amount equivalent to unearned vacation leave taken by the employee, calculated on the basis of the rate of pay applicable to the employee’s classification on the date of termination.
15.15 Appointment to a Schedule I or IV Employer
Notwithstanding clause 15.11, an employee who resigns to accept an appointment with an organization listed in Schedule I or IV of the Financial Administration Act may choose not to be paid for unused vacation leave credits, provided that the appointing organization will accept such credits.
15.16
16.01 Credits
An employee shall earn sick leave credits at the rate of nine decimal three seven five (9.375) hours for each calendar month for which the employee earns pay for at least seventy-five (75) hours. For the purposes of this clause, a day spent on leave with pay shall count as a day where pay is earned.
16.02 An employee shall be granted sick leave with pay when the employee is unable to perform the employee's duties because of illness or injury provided that:
16.03 Unless otherwise informed by the Employer, a statement signed by the employee stating that because of illness or injury the employee was unable to perform the employee's duties shall, when delivered to the Employer, be considered as meeting the requirements of paragraph 16.02(a) above.
16.04 When an employee is granted sick leave with pay and injury-on-duty leave is subsequently approved for the same period, it shall be considered for the purpose of the record of sick leave credits that the employee was not granted sick leave with pay.
16.05 Where an employee has insufficient or no credits to cover the granting of sick leave with pay under the provision of clause 16.02 above, sick leave with pay may, at the discretion of the Employer, be granted to an employee for a period of up to one hundred and eighty-seven decimal five (187.5) hours, subject to the deduction of such advanced leave from any sick leave credits subsequently earned and, in the event of termination of employment for other than incapacity, death or lay-off, the recovery of the advance from any monies owed the employee.
16.06 Sick leave credits earned but unused by an employee during a previous period of employment in the public service shall be restored to an employee whose employment was terminated by reason of lay-off and who is reappointed in the public service within two (2) years from the date of lay-off.
16.07 Where, in respect of any period of compensatory leave, an employee is granted sick leave with pay on production of a medical certificate, the period of compensatory leave so displaced shall either be added to the compensatory leave period if requested by the employee and approved by the Employer, or reinstated for use at a later date.
16.08 The Employer may for good and sufficient reason, advance sick leave credits to an employee when a previous advance has not been fully reimbursed.
16.09 The Employer agrees that an employee recommended for release from employment pursuant to section 51(1)(g) of the Canada Revenue Agency Act for incapacity by reason of ill health shall not be released at a date earlier than the date at which the employee will have utilized the employee's accumulated sick leave credits.
In respect to applications for leave made pursuant to this Article, the employee may be required to provide satisfactory validation of the circumstances necessitating such requests.
For the purpose of this clause, "family" is defined per Article 2 and in addition:
(allowance received) x (remaining period to be worked following the employee’s return to work) [total period to be worked as specified in (B)]
shall be paid, in respect of each week of pregnancy/maternity allowance not received for the reason described in subparagraph ( i ), the difference between ninety-three per cent (93%) of their weekly rate of pay and the gross amount of the employee's weekly disability benefit under the DI Plan, the LTD Plan or via the Government Employees Compensation Act.
beginning on the day on which the child is born or the day on which the child comes into the employee's care.
beginning on the day on which the child comes into the employee's care.
The period of parental leave without pay specified in the original leave request may be extended by a period equal to that portion of the period of the child's hospitalization during which the employee was not on parental leave. However, the extension shall end not later than one hundred and four (104) weeks after the day on which the child comes into the employee's care.
Under the Employment Insurance (EI) benefits plan, parental allowance is payable under two options, either:
Option 1: standard parental benefits, 17.07 paragraphs (c) to (k), or
Option 2: extended parental benefits, 17.07 paragraphs (l) to (t).
Once an employee elects the standard or extended parental benefits and the weekly benefit top up allowance is set, the decision is irrevocable and shall not be changed should the employee return to work at an earlier date than that originally scheduled.
Under the Québec Parental Insurance Plan ( QPIP ), parental allowance is payable only under Option 1: standard parental benefits.
Parental Allowance Administration
(allowance received) x (remaining period to be worked, as specified in B, following the employee’s return to work) [total period to be worked as specified in (B)]
Option 1 – Standard parental allowance
Option 2 - Extended Parental Allowance:
shall be paid, in respect of each week of benefits under the standard parental allowance, as specified under paragraphs 17.07(c) to (k), not received for the reason described in subparagraph (i), the difference between ninety-three percent (93%) of the employee’s rate of pay and the gross amount of the employee’s weekly disability benefit under the Disability Insurance (DI) Plan, the Long-Term Disability (LTD) Plan or via the Government Employees Compensation Act.
Leave without pay will be granted for personal needs, in the following manner:
Subject to operational requirements, an employee shall be granted leave without pay for family-related needs in accordance with the following conditions:
The Employer shall grant leave with pay to an employee for the period of time the employee is required:
Where an employee participates in a staffing process, including the recourse mechanism provided for all CRA staffing processes, or for a position in the public service, as defined in the Federal Public Sector Labour Relations Act, including the appeal process where applicable, the employee is entitled to leave with pay for the period during which the employee's presence is required for purposes of the process, and for such further period as the Employer considers reasonable for the employee to travel to and from the place where the employee's presence is so required. This also applies to a staffing process related to a deployment/permanent lateral move.
An employee shall be granted injury-on-duty leave with pay for such reasonable period as may be determined by the Employer where it is determined by a Provincial Worker's Compensation Board that the employee is unable to perform the employee's duties because of:
Leave with pay to take examinations or defend dissertations may be granted by the Employer to an employee who is not on education leave. Such leave will be granted only where, in the opinion of the Employer, the course of study is directly related to the employee's duties or will improve the employee's qualifications.
The Employer will provide thirty-seven decimal five (37.5) hours of paid leave per year, up to a maximum of one hundred and eighty-seven decimal five (187.5) hours, to employees who have the combination of age and years of service to qualify for an immediate annuity without penalty under the Public Service Superannuation Act.
At its discretion, the Employer may grant:
For the purposes of this clause domestic violence is considered to be any form of abuse or neglect that an employee or an employee's child experiences from a family member, or from someone with whom the employee has or had an intimate relationship.
18.01 General
The parties recognize that in order to maintain and enhance professional expertise, employees, from time to time, need to have an opportunity to attend or participate in career development activities described in this Article.
18.02 Education leave without pay
An employee may be granted education leave without pay for varying periods up to one (1) year, which can be renewed by mutual agreement, to attend a recognized institution for additional or special studies in some field of education in which special preparation is needed to enable the employee to fill their present role more adequately, or to undertake studies in some field in order to provide a service which the Employer requires or is planning to provide.
they shall repay the Employer all allowances paid to them under this clause during the education leave or such lesser sum as shall be determined by the Employer.
18.03 Attendance at conferences and conventions
18.04 Professional development
18.05
18.06 Agency Career Development Consultation Committee
19.01 Under the following circumstances and subject to clause 19.02, an employee shall receive severance benefits calculated on the basis of their weekly rate of pay:
19.02 Severance benefits payable to an employee under this Article shall be reduced by any period of continuous employment in respect of which the employee was already granted any type of termination benefit by the public service, a Federal Crown Corporation, the Canadian Forces or the Royal Canadian Mounted Police. Under no circumstances shall the maximum severance pay provided under clauses 19.01 and 19.05 be pyramided.
For greater certainty, payments in lieu of severance for the elimination of severance pay for voluntary separation (resignation and retirement) made pursuant to 19.05 to 19.08 under Appendix "J" or similar provisions in other collective agreements shall be considered as a termination benefit for the administration of this clause.
19.03 The weekly rate of pay referred to in the above clauses shall be the weekly rate of pay to which the employee is entitled for the classification prescribed in their certificate of appointment, immediately prior to the termination of the employee's employment.
19.04 Appointment to a Schedule I , IV or V Employer
An employee who resigns to accept an appointment with an organization listed in Schedule I , IV or V of the Financial Administration Act shall be paid any outstanding payment in lieu of severance if applicable under Appendix "J".
19.05 Employees who were subject to the payment in lieu of severance for the elimination of severance pay for voluntary separation (resignation and retirement) and who opted to defer their payment, the former provisions outlining the payment in lieu are found at Appendix "J".
19.06 Appointment from a different bargaining unit
This clause applies in a situation where an employee is appointed into a position in the Audit, Financial and Scientific ( AFS ) bargaining unit from a position outside the AFS bargaining unit where, at the date of appointment, provisions similar to those in 19.01(b) and (d) of Appendix "J" are still in force, unless the appointment is only on a temporary basis.
20.01 If, during the term of this Agreement, a new classification standard is established and implemented by the Employer, the Employer shall, before applying rates of pay to the new levels resulting from the application of the standard, negotiate with the Institute the rates of pay and the rules affecting the pay of employees on their movement to the new levels.
20.02 Upon written request, an employee shall be provided with a complete and current statement of the duties and responsibilities of their position, including the classification level and, where applicable, the point rating allotted by factor to the employee's position, and an organization chart depicting the position's place in the organization.
21.01 The Employer shall reimburse an employee for the payment of membership or registration fees to an organization or governing body when the payment of such fees is a requirement for the continuation of the performance of the duties of the employee's position.
This Article applies to employees classified as AU , CO and FI only.
22.01 Subject to paragraphs (a), (b) and (c), the Employer shall reimburse an employee's payment of annual membership fees to the Chartered Professional Accountants of Canada ( CPA ) and to one (1) of their respective provincial bodies.
23.01 The parties have agreed that in cases where, as a result of technological change, the services of an employee are no longer required beyond a specified date because of lack of work or the discontinuance of a function, the Work Force Adjustment appendix to this Agreement will apply. In all other cases the following clauses will apply.
23.02 In this Article "technological change" means:
23.03 Both parties recognize the overall advantages of technological change and will, therefore, encourage and promote technological change in the Employer's operations. Where technological change is to be implemented, the Employer will seek ways and means of minimizing adverse effects on employees which might result from such changes.
23.04 The Employer agrees to provide as much advance notice as is practicable but, except in cases of emergency, not less than one hundred and twenty (120) calendar days written notice to the Institute of the introduction or implementation of technological change when it will result in significant changes in the employment status or working conditions of the employees.
23.05 The written notice provided for in clause 23.04 will provide the following information:
23.06 As soon as reasonably practicable after notice is given under clause 23.04, the Employer shall consult meaningfully with the Institute concerning the effects of the technological change referred to in clause 23.04 on each group of employees. Such consultation will include but not necessarily be limited to the following:
23.07 When, as a result of technological change, the Employer determines that an employee requires new skills or knowledge in order to perform the duties of their substantive position, the Employer will make every reasonable effort to provide the necessary training during the employee's working hours without loss of pay and at no cost to the employee.
24.01 The Employer shall continue to make all reasonable provisions for the occupational safety and health of employees. The Employer will welcome suggestions on the subject from the Institute and the parties undertake to consult with a view to adopting and expeditiously carrying out reasonable procedures and techniques designed or intended to prevent or reduce the risk of employment injury or occupational illness.
Clause 24.02 applies to employees classified as CS only.
24.02 The Employer shall continue to provide, where economically and administratively feasible, working accommodation and facilities to meet the special requirements of computer systems services and the Employer agrees to consult with the Institute for the purpose of considering expeditiously the Institute's suggestions on the subject.
25.01 The Employer recognizes the Institute as the exclusive bargaining agent for all employees described in the certificate issued by the Federal Public Sector Labour Relations and Employment Board on December 12, 2001, covering employees of the Audit, Financial and Scientific bargaining unit currently classified in accordance with the following classification standards:
25.02 The Employer recognizes that it is a proper function and a right of the Institute to bargain with a view to arriving at a collective agreement and the Employer and the Institute agree to bargain in good faith, in accordance with the provisions of the Federal Public Sector Labour Relations Act.
26.01 The Employer will as a condition of employment deduct an amount equal to the amount of the membership dues from the monthly pay of all employees in the bargaining unit. Where an employee does not have sufficient earnings in respect of any month to permit deductions under this Article the Employer shall not be obligated to make such deductions for that month from subsequent salary.
26.02 The Institute shall inform the Employer in writing of the authorized monthly deduction to be checked off for each employee defined in clause 26.01.
26.03 For the purpose of applying clause 26.01 above, deductions from pay for each employee in respect of each month will start with the first full month of employment to the extent that earnings are available.
26.04 An employee who satisfies the Professional Institute of the Public Service of Canada to the extent that the employee declares in an affidavit that the employee is a member of a religious organization registered pursuant to the Income Tax Act, whose doctrine prevents them as a matter of conscience from making financial contributions to an employee organization and that the employee will make contributions to a charitable organization equal to dues, shall not be subject to this Article, provided that the affidavit submitted by the employee shows the registered number of the religious organization and is countersigned by an official representative of the religious organization involved. The Institute will inform the Employer accordingly.
26.05 No employee organization, as defined in section 2 of the Federal Public Sector Labour Relations Act, other than the Institute, shall be permitted to have membership dues and/or other monies deducted by the Employer from the pay of employees in the bargaining unit.
26.06 The amounts deducted in accordance with clause 26.01 shall be remitted to the Institute within a reasonable period of time after deductions are made and shall be accompanied by particulars identifying each employee and the deductions made on the employee's behalf.
26.07 The Employer agrees to continue the past practice of making deductions for other purposes on the basis of the production of appropriate documentation.
26.08 The Institute agrees to indemnify and save the Employer harmless against any claim or liability arising out of the application of this Article, except for any claim or liability arising out of an error committed by the Employer, in which case the liability shall be limited to the amount of the error.
26.09 When it is mutually acknowledged that an error has been committed, the Employer shall endeavour to correct such error within the two (2) pay periods following the acknowledgement of error.
27.01 Reasonable space on bulletin boards including electronic bulletin boards where available, in convenient locations will be made available to the Institute for the posting of official Institute notices. The Institute shall endeavour to avoid requests for posting of notices that the Employer, acting reasonably, could consider adverse to its interests or to the interests of any of its representatives. Posting of notices or other materials shall require the prior approval of the Employer, except notices of meetings of their members and elections, the names of Institute representatives, and social and recreational events. Such approval shall not be unreasonably withheld.
27.02 The Employer will also continue its present practice of making available to the Institute specific locations on its premises for the placement of reasonable quantities of literature of the Institute.
27.03 A duly accredited representative of the Institute may be permitted access to the Employer’s premises to assist in the resolution of a complaint or grievance and to attend meetings called by management. Permission to enter the premises shall, in each case, be obtained from the Employer. Such permission shall not be unreasonably withheld.
27.04 The Institute shall provide the Employer, a list of such Institute representatives and shall advise promptly of any change made to the list.
28.01 The Employer agrees to supply the Institute on a quarterly basis with a list of all employees in the bargaining unit. The list referred to herein shall include the name, geographical location and classification of the employee and shall be provided within one (1) month following the termination of each quarter. As soon as practicable, the Employer agrees to add to the above list the date of appointment for new employees.
28.02
28.03 The Employer agrees to distribute to each new employee an information package prepared and supplied by the Institute. Such information package shall require the prior approval of the Employer. The Employer shall have the right to refuse to distribute any information that it considers adverse to its interests or to the interests of any of its representatives.
29.01 The Employer acknowledges the right of the Institute to appoint or otherwise select employees as representatives.
29.02 The Institute and the Employer shall endeavour in consultation to determine the jurisdiction of each representative, having regard to the plan of organization, the number and distribution of employees at the work place and the administrative structure implied by the grievance procedure. Where the parties are unable to agree in consultation, then any dispute shall be resolved by the grievance/adjudication procedure.
29.03 The Institute shall notify the Employer in writing of the name and jurisdiction of its representatives identified pursuant to clause 29.02.
29.04 A representative shall obtain the permission of their immediate supervisor before leaving their work to investigate employee complaints of an urgent nature, to meet with local management for the purpose of dealing with grievances and to attend meetings called by management. Such permission shall not be unreasonably withheld. Where practicable, the representative shall report back to their supervisor before resuming their normal duties.
29.05 The Institute shall have the opportunity to have an employee representative introduced to new employees as part of the Employer's formal orientation programs, where they exist.
30.01 Federal Public Sector Labour Relations and Employment Board ( FPSLREB ) hearings
Complaints made to the FPSLREB pursuant to section 190(1) of the Federal Public Sector Labour Relations Act ( FPSLRA )
Where operational requirements permit, in cases of complaints made to the FPSLREB pursuant to section 190(1) of the FPSLRA alleging a breach of sections 157, 186(1)(a), 186(1)(b), 186(2), 187, 188(a) or 189(1) of the FPSLRA , the Employer will grant leave with pay:
30.02 Applications for certification, representations and interventions with respect to applications for certification
Where operational requirements permit, the Employer will grant leave without pay:
30.03 Employee called as a witness
The Employer will grant leave with pay:
30.04 Arbitration board, public interest commission hearings and alternative dispute resolution process
Where operational requirements permit, the Employer will grant leave with pay to an employee representing the Institute before an Arbitration Board, Public Interest Commission, Fact Finder, Mediator or an Alternative Dispute Resolution Process.
30.05 Employee called as a witness
The Employer will grant leave with pay to an employee called as a witness by an Arbitration Board, Public Interest Commission, Fact Finder, Mediator or an Alternative Dispute Resolution Process and, where operational requirements permit, leave with pay to an employee called as a witness by the Institute.
30.06 Adjudication
Where operational requirements permit, the Employer will grant leave with pay to an employee who is:
30.07 Meetings during the grievance process
Employee presenting grievance
Where operational requirements permit, the Employer will grant to an employee:
30.08 Employee who acts as representative
Where an employee wishes to represent at a meeting with the Employer, an employee who has presented a grievance, the Employer will, where operational requirements permit, grant leave with pay to the representative when the meeting is held in the headquarters area of such employee and leave without pay when the meeting is held outside the headquarters area of such employee.
30.09 Grievance investigations
Where an employee has asked or is obliged to be represented by the Institute in relation to the presentation of a grievance and an employee acting on behalf of the Institute wishes to discuss the grievance with that employee, the employee and the representative of the employee will, where operational requirements permit, be given reasonable leave with pay for this purpose when the discussion takes place in the headquarters area of such employee and leave without pay when it takes place outside the headquarters area of such employee.
30.10 Contract negotiations meetings
Where operational requirements permit, the Employer will grant leave without pay to an employee for the purpose of attending contract negotiations meetings on behalf of the Institute.
30.11 Preparatory contract negotiations meetings
Where operational requirements permit, the Employer will grant leave without pay to an employee to attend preparatory contract negotiations meetings.
30.12 Meetings between the Institute and management
Where operational requirements permit, the Employer will grant leave with pay to an employee to attend meetings with management on behalf of the Institute.
30.13 Institute executive council meetings and conventions
30.14 Employee representatives' training courses
This clause applies to employees classified as CS only.
30.15 Determination of leave status
Where the status of leave requested cannot be determined until the Federal Public Sector Labour Relations and Employment Board or an adjudicator has given a decision, leave without pay will be granted pending final determination of the appropriate leave status.
31.01 Subject to the willingness and capacity of individual employees to accept relocation and retraining, the Employer will make every reasonable effort to ensure that any reduction in the work force will be accomplished through attrition.
32.01 The Employer will continue past practice in giving all reasonable consideration to continued employment in the public service of employees who would otherwise become redundant because work is contracted out.
33.01 The parties agree that, in the event of a dispute arising out of the interpretation of a clause or article in this Agreement, it is desirable that the parties should meet within a reasonable time and seek to resolve the problem. This Article does not prevent employees from availing themselves of the grievance procedure provided in this Agreement.
34.01 The parties recognize the value of informally resolving problems prior to presenting a formal grievance or using alternative dispute resolution mechanisms to resolve grievances that are presented in accordance with this Article. Accordingly, when an employee:
34.02 In determining the time within which any action is to be taken as prescribed in this procedure, Saturdays, Sundays and designated holidays shall be excluded.
34.03 The time limits stipulated in this procedure may be extended by mutual agreement between the Employer and the employee and, where appropriate, the Institute representative.
34.04 Where the provisions of clauses 34.06, 34.23 or 34.37 cannot be complied with and it is necessary to present a grievance by mail, the grievance shall be deemed to have been presented on the day on which it is postmarked and it shall be deemed to have been received by the Employer on the day it is delivered to the appropriate office. Similarly, the Employer shall be deemed to have delivered a reply at any level on the date on which the letter containing the reply is postmarked, but the time limit within which the grievor may present their grievance at the next higher level shall be calculated from the date on which the Employer's reply was delivered to the address shown on the grievance form.
34.05 A grievance shall not be deemed to be invalid by reason only of the fact that it is not in accordance with the form supplied by the Employer.
Individual grievances
34.06 An employee who wishes to present a grievance at any prescribed level in the grievance procedure shall transmit this grievance to the employee's immediate supervisor or local officer-in-charge who shall forthwith:
34.07 Presentation of grievance
34.08 There shall be no more than a maximum of four (4) levels in the grievance procedure:
Whenever there are four (4) levels in the grievance procedure, the grievor may elect to waive either Level 2 or 3.
34.09 Representatives
34.10 An employee may be assisted and/or represented by the Institute when presenting a grievance at any level. The Institute shall have the right to consult with the Employer with respect to a grievance at each or any level of the grievance procedure.
34.11 An employee may present a grievance to the first level of the procedure in the manner prescribed in clause 34.06, not later than the twenty-fifth (25th) day after the date on which the employee is notified orally or in writing or on which the employee first becomes aware of the action or circumstances giving rise to the grievance.
34.12 An employee may present a grievance at each succeeding level in the grievance procedure beyond the first level either:
34.13 The Employer shall normally reply to an employee's grievance at any level of the grievance procedure, except the final level, within twenty (20) days after the grievance is presented, and within thirty (30) days when the grievance is presented at the final level.
34.14 Where an employee has been represented by the Institute in the presentation of his grievance, the Employer will provide the Institute with a copy of the Employer's decision at each level of the grievance procedure at the same time that the Employer's decision is conveyed to the employee.
34.15 Where a grievance has been presented up to and including the final level in the grievance process, and the grievance is not one that may be referred to adjudication, the decision on the grievance taken at the final level in the grievance process is final and binding and no further action may be taken under the Federal Public Sector Labour Relations Act.
34.16 Where it appears that the nature of the grievance is such that a decision cannot be given below a particular level of authority, any or all the levels except the final level may be eliminated by agreement of the Employer and the employee, and, where applicable, the Institute.
34.17 Where the Employer demotes or terminates an employee for cause pursuant to paragraph 51(1)(f) or (g) of the Canada Revenue Agency Act, the grievance procedure set forth in this Agreement shall apply, except that the grievance may be presented at the final level only.
34.18 An employee may by written notice to their immediate supervisor or officer-in-charge withdraw a grievance.
34.19 Any employee who fails to present a grievance to the next higher level within the prescribed time limits shall be deemed to have abandoned the grievance unless, due to circumstances beyond their control, the employee was unable to comply with the prescribed time limits.
34.20 No person shall seek by intimidation, by threat of dismissal or by any other kind of threat to cause an employee to abandon their grievance or refrain from exercising their right to present a grievance, as provided in this Agreement.
34.21 Reference to adjudication
34.22 Before referring an individual grievance related to matters referred to in subparagraph 34.21(1)(a), the employee must obtain the approval of the Institute.
Group grievances
34.23 The Institute may present a grievance at any prescribed level in the grievance procedure, and shall transmit this grievance to the officer-in-charge who shall forthwith:
34.24 Presentation of group grievance
34.25 There shall be no more than a maximum of four (4) levels in the grievance procedure. These levels shall be as follows:
Whenever there are four (4) levels in the grievance procedure, the grievor may elect to waive either Level 2 or 3.
34.26 The Employer shall designate a representative at each level in the grievance procedure and shall inform the Institute of the title of the person so designated together with the title and address of the officer-in charge to whom a grievance is to be presented.
34.27 The Institute shall have the right to consult with the Employer with respect to a grievance at each or any level of the grievance procedure.
34.28 The Institute may present a grievance to the first (1st) level of the procedure in the manner prescribed in clause 34.23, no later than the twenty-fifth (25th) day after the earlier of the day on which the aggrieved employees received notification and the day on which they had knowledge of any act, omission or other matter giving rise to the group grievance.
34.29 The Institute may present a grievance at each succeeding level in the grievance procedure beyond the first level either:
34.30 The Employer shall normally reply to the Institute grievance at any level of the grievance procedure, except the final level, within twenty (20) days after the grievance is presented, and within thirty (30) days when the grievance is presented at the final level.
34.31 Where it appears that the nature of the grievance is such that a decision cannot be given below a particular level of authority, any or all the levels except the final level may be eliminated by agreement of the Employer and the Institute.
34.32 The Institute may by written notice to the officer-in-charge withdraw a grievance.
34.33 Opting out of a group grievance
34.34 The Institute failing to present a grievance to the next higher level within the prescribed time limits shall be deemed to have abandoned the grievance unless, due to circumstances beyond its control, it was unable to comply with the prescribed time limits.
34.35 No person shall seek by intimidation, by threat of dismissal or by any other kind of threat to cause the Institute to abandon the grievance or refrain from exercising the right to present a grievance, as provided in this Agreement.
34.36 Reference to adjudication
Policy grievances
34.37 The Employer or the Institute may present a grievance at the prescribed level in the grievance procedure, and forward the grievance to the representative of the Institute or the Employer, as the case may be, authorized to deal with the grievance. The party who receives the grievance shall provide the other party with a receipt stating the date on which the grievance was received by them.
34.38 Presentation of policy grievance
34.39 There shall be no more than one (1) level in the grievance procedure.
34.40 The Employer and the Institute shall designate a representative and shall notify each other of the title of the person so designated together with the title and address of the officer-in charge to whom a grievance is to be presented.
34.41 The Employer and the Institute may present a grievance in the manner prescribed in clause 34.37, no later than the twenty-fifth (25th) day after the earlier of the day on which it received notification and the day on which it had knowledge of any act, omission or other matter giving rise to the policy grievance.
34.42 The Employer or the Institute shall normally reply to the grievance within sixty (60) days when the grievance is presented.
34.43 The Employer or the Institute, as the case may be, may by written notice to the officer-in-charge abandon a grievance.
34.44 No person shall seek by intimidation, by threat of dismissal or by any other kind of threat to cause the Employer or the Institute to abandon the grievance or refrain from exercising the right to present a grievance, as provided in this Agreement.
34.45 Reference to adjudication
34.46 Expedited adjudication
The parties agree that any adjudicable grievance may be referred to the following expedited adjudication process:
35.01 The parties acknowledge the mutual benefits to be derived from joint consultation and will consult meaningfully on matters of common interest.
35.02 The subjects that may be determined as appropriate for joint consultation will be by mutual agreement of the parties and shall include consultation regarding career development. Consultation may be at the local, regional or national level as determined by the parties.
35.03 Wherever possible, the Employer shall consult with representatives of the Institute at the appropriate level about contemplated changes in conditions of employment or working conditions not governed by this Agreement.
35.04 Joint Consultation Committee meetings
The Consultation Committees shall be composed of mutually agreeable numbers of employees and Employer representatives who shall meet at mutually satisfactory times. Committee meetings shall normally be held during working hours, either virtually or on the Employer’s premises, or otherwise, as agreed to by the parties.
35.05 Employees forming the continuing membership of the Consultation Committees shall be protected against any loss of normal pay by reason of attendance at such meetings with management, including reasonable travel time where applicable.
35.06 Joint Consultation Committees are prohibited from agreeing to items that would alter any provision of this Agreement.
36.01 Where written standards of discipline are developed or amended, the Employer agrees to supply sufficient information on the standards of discipline to each employee and to the Institute.
36.02 The Employer agrees to consult with the Institute when existing written Standards of Discipline are to be amended. The Employer further agrees to carefully consider and, where appropriate, introduce Institute recommendations on the matter.
36.03 Where an employee is required to attend a meeting on disciplinary matters, the Employer shall notify the employee that the employee is entitled to have a representative of the Institute attend the meeting when the representative is readily available. Where practicable, the employee shall receive a minimum of two (2) working days' notice of such meeting.
36.04 When an employee is suspended from duty or terminated, the Employer undertakes to notify the employee in writing of the reason for such suspension or termination. The Employer shall endeavour to give such notification at the time of suspension or termination.
36.05 The Employer shall notify the local representative of the Institute that such suspension or termination has occurred.
36.06 The Employer agrees not to introduce as evidence in a hearing relating to disciplinary action any document concerning the conduct of an employee the existence of which the employee was not aware at the time of filing or within a reasonable time thereafter.
36.07 The Employer shall provide the employee with an official copy of the investigation report, subject to the Access to Information Act and Privacy Act.
36.08 Notice of disciplinary action which may have been placed on the personnel file of an employee shall be destroyed after two (2) years have elapsed since the disciplinary action was taken, exclusive of periods of leave without pay, provided that no further disciplinary action has been recorded during this period.
37.01 If employees are prevented from performing their duties because of a strike or lock-out on the premises of another employer, the employees shall report the matter to the Employer, and the Employer will make reasonable efforts to ensure that such employees are employed elsewhere, so that they shall receive their regular pay and benefits to which they would normally be entitled.
38.01 Definition
"Part-time employee" means a person whose normal scheduled hours of work are less than thirty-seven decimal five (37.5) hours per week, but not less than those prescribed in the Federal Public Sector Labour Relations Act.
38.02 General
Part-time employees shall be entitled to the benefits provided under this Agreement in the same proportion as their normal scheduled weekly hours of work compared with the normal weekly hours of work of full-time employees, unless otherwise specified in this Agreement.
38.03 Upon request of an employee and with the concurrence of the Employer, a part-time employee may complete their scheduled weekly hours of work in a manner that permits such an employee to work in excess of seven decimal five (7.5) hours in any one day, provided that over a period of fourteen (14), twenty-one (21), or twenty-eight (28) calendar days, the part-time employee works an average of their scheduled weekly hours of work. As part of the provisions of this clause, attendance reporting shall be mutually agreed between the employee and the Employer.
38.04 The days of rest provisions of this Agreement apply only in a week when a part-time employee has worked five (5) days in a week.
38.05 Leave will only be provided:
38.06 Designated holidays
A part-time employee shall not be paid for the designated holidays, but shall instead be paid a premium of four decimal six per cent (4.6%) for all straight-time hours worked during the period of part-time employment.
38.07 When a part-time employee is required to work on a day which is prescribed as a designated paid holiday for a full-time employee in clause 12.01 of this Agreement, the employee shall be paid at time and one-half (1 1/2) of the straight-time rate of pay for all hours worked up to the regular daily scheduled hours of work and double (2) time thereafter.
38.08 Overtime
38.09 Subject to 38.08, a part-time employee who is required to work overtime shall be paid overtime as specified in Article 9, Overtime, of this Agreement.
Clause 38.10 does not apply to employees classified as CS .
38.10 Call-back
When a part-time employee meets the requirements to receive call-back pay in accordance with Article 10, Call-back, and is entitled to receive the minimum payment rather than pay for actual time worked, the part-time employee shall be paid a minimum payment of four (4) hours pay at the straight-time rate.
38.11 Reporting pay
Subject to 38.04, when a part-time employee meets the requirements to receive reporting pay on a day of rest, in accordance with the reporting pay provision of this Agreement, and is entitled to receive a minimum payment rather than pay for actual time worked, the part-time employee shall be paid a minimum payment of four (4) hours pay at the straight-time rate of pay.
38.12 Bereavement leave
Notwithstanding clause 38.02, there shall be no prorating of a "day" in clause 17.02, Bereavement leave with pay.
38.13 Vacation leave
A part-time employee shall earn vacation leave credits for each month in which the employee earns pay for at least twice the number of hours in the employee's normal work week, at the rate for years of employment established in clause 15.02, Vacation leave, prorated and calculated as follows:
For the purpose of this clause, a day spent on leave with pay shall count as a day where pay is earned.
38.14 Sick leave
A part-time employee shall earn sick leave credits at the rate of one-quarter (1/4) of the number of hours in an employee’s normal work week for each calendar month in which the employee has earned pay for at least twice the number of hours in the employee’s normal work week. For the purpose of this clause, a day spent on leave with pay shall count as a day where pay is earned.
38.15 Vacation and sick leave administration
38.16 Severance pay
Notwithstanding the provisions of Article 19, Severance pay, where the period of continuous employment in respect of which a severance benefit is to be paid consists of both full and part-time employment or varying levels of part-time employment, the benefit shall be calculated as follows: the period of continuous employment eligible for severance pay shall be established and the part-time portions shall be consolidated to equivalent full-time. The equivalent full-time period in years shall be multiplied by the full-time weekly pay rate for the appropriate group and level to produce the severance pay benefit.
38.17 The weekly rate of pay referred to in clause 38.16 above shall be the weekly rate of pay to which the employee is entitled for the classification prescribed in the employee's certificate of appointment, immediately prior to the termination of employment.
39.01 For the purpose of this Article,
39.02 Prior to an employee performance review the employee shall be given:
39.03
39.04 Upon written request of an employee, the personnel file of that employee shall be made available electronically once per year.
39.05 When a form or report pertaining to an employee's performance or conduct is placed on that employee's personnel file, the employee concerned shall be given an opportunity to:
39.06 In the absence of a management initiated annual performance assessment, one shall be provided at the employee's request.
40.01 At the request of an employee, the Employer shall provide a work reference to a prospective employer of such employee, indicating length of service, principal duties and responsibilities and performance of such duties.
40.02 Personal references requested by a prospective employer outside the public service will not be provided without the written consent of the employee.
41.01 The Institute and the Employer recognize the right of employees to work in an environment free from sexual harassment and agree that sexual harassment will not be tolerated in the work place.
41.02
41.03 The Employer shall provide the complainant(s) and/or respondent(s) with an official copy of the investigation report, subject to the Access to Information Act and Privacy Act.
42.01 There shall be no discrimination, interference, restriction, coercion, harassment, intimidation, or any disciplinary action exercised or practiced with respect to an employee by reason of age, race, creed, colour, national or ethnic origin, religious affiliation, sex, sexual orientation, gender identity or expression, family status, genetic characteristics, marital status, mental or physical disability, conviction for which a pardon has been granted or in respect of which a record suspension has been ordered, or membership or activity in the Institute.
42.02
42.03 By mutual agreement, the parties may use a mediator in an attempt to settle a grievance dealing with discrimination. The selection of the mediator will be by mutual agreement.
42.04 The Employer shall provide the complainant(s) and/or respondent(s) with an official copy of the investigation report subject to the Access to Information Act and Privacy Act.
43.01 The Employer shall provide the employee with immunization against communicable diseases where there is a risk of incurring such diseases in the performance of the employee's duties.
44.01 Except as provided in clauses 44.01 to 44.08 inclusive and the Notes to Appendix "A" of this Agreement, the terms and conditions governing the application of pay to employees are not affected by this Agreement.
44.02 An employee is entitled to be paid for services rendered at:
44.03 The rates of pay set forth in Appendix "A" shall become effective on the date specified therein.
44.04 Pay administration
When two or more of the following actions occur on the same date, namely appointment, pay increment, pay revision, the employee's rate of pay shall be calculated in the following sequence:
44.05 Rates of pay
44.06 This Article is subject to the memorandum of understanding signed by the Treasury Board Secretariat and the Professional Institute of the Public Service of Canada dated July 21, 1982 in respect of red-circled employees.
44.07 Acting pay
When an employee is required by the Employer to substantially perform the duties of a higher classification level on an acting basis for three (3) consecutive working days or shifts, the employee shall be paid acting pay calculated from the date on which they commenced to act as if the employee had been appointed to that higher classification level for the period in which they act.
When a day designated as a paid holiday occurs during the qualifying period, the holiday shall be considered as a day worked for the purpose of the qualifying period.
44.08 Performance bonus – Management Group
45.01 Unless otherwise specified by the Employer as being in an area that could represent a conflict of interest, employees shall not be restricted in engaging in other employment outside the hours they are required to work for the Employer.
46.01 This Agreement may be amended by mutual consent. If either party wishes to amend or vary this Agreement, it shall give to the other party notice of any amendment proposed and the parties shall meet and discuss such proposal not later than one (1) calendar month after receipt of such notice.
47.01 This agreement shall expire on December 21, 2026.
47.02 Unless otherwise expressly stipulated, the provisions of this Agreement shall become effective on the date it is signed.
47.03 The provisions of this agreement shall be implemented by the parties within a period of one hundred and twenty (120) days from the date of signing.
47.04 All elements identified in the table of contents form part of this collective agreement.
Signed at Ottawa, this 14th day of the month of December, 2023.
The Canada Revenue
Agency
The Professional Institute of
Public Service of Canada