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

The act applies to organizations such as the Government of Ontario, Crown Agencies, Municipalities, Hospitals, Boards of Public Health, School Boards, Universities, Colleges, Hydro One, Ontario Power Generation, and other public sector employers who receive a significant level of funding from the provincial government.

The Sunshine List 2015  (Disclosure for 2014) – Public sector salary disclosure for Municipalities and Services


The Sunshine List 2015  - Public sector salary disclosure for Municipalities and Services

The Sunshine List 2015 – Public sector salary disclosure for Municipalities and Services


Public sector salary disclosure – all sectors


Salary – The amount shown as “salary paid” in this compendium may not represent the employee’s annual rate of salary in the current year. The salary required to be made public under the Public Sector Salary Disclosure Act, 1996 reflects the amount to be reported to the Canada Revenue Agency (CRA) on the employer’s T4 slip for the employee. The “T4 amounts” may include components that relate to a year prior to the current year. These may result, for example, from retroactive revisions to salary scales, from grievance payments or from vacation pay-outs upon exit from employment. Note also that the “T4 amounts” may exceed the employee’s annual rate of salary if the employee worked overtime during the year. The “T4 amounts” may be less than the annual rate of salary if the employee worked only part of a year.

In addition, remuneration paid in the form of per diems and/or retainers to an individual defined as an “employee” under the act are also subject to disclosure. These amounts are reportable, whether or not an information slip for CRA has been prepared/issued.

Taxable Benefits – The amount shown as taxable benefits is the amount shown on the T4 slip as prepared for the Canada Revenue Agency. These amounts can include free or subsidized housing, board and lodging, travel in a designated area, personal use of employer’s vehicle, interest-free and low-interest loans, other payments made on behalf of the employee such as relocation costs, employer contributions for basic life insurance, and tuition reimbursements. Travel and meal expenses incurred by the individual and reimbursed by the employer are not considered a taxable benefit.

“Sunshine Lists” – Public sector salary disclosure (previous years):

If you review the historical data in the respective Sunshine Lists, you will discover that Brighton’s CAO Frost received a 12.5% salary increase in 2011 and a total increase of 34% in the 5 year period from $107,694 in 2009 to $149,378 in 2014.


CPI = Consumer Price Index Inflation Rate

“Just one of many reasons why four people didn’t get re-elected and why we need to get a handle on escalating costs!” – Councillor Baker, March 2, 2015