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 (Sunshine List) 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, Ontario Power Generation, and other public sector employers who receive a significant level of funding from the provincial government.
Municipality of Brighton Employees on the 2015 Sunshine List disclosure
Gayle Frost – Chief Administrative Officer – $134,972.16*
* It should be noted that Ms. Frost was attending her office for only approximately two months of 2015. It is not clear whether Ms. Frost remains employed by the Municipality of Brighton.
Linda Widdifield – Director of Finance and Administrative Services – $110,775.24
Lloyd Hutchinson – Fire Chief – $103,314.72
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):
- The Sunshine List 2016 – Public sector salary disclosure for 2015
- The Sunshine List 2015 – Public sector salary disclosure for 2014
- The Sunshine List 2014 – Public sector salary disclosure for 2013
- The Sunshine List 2013 – Public sector salary disclosure for 2012
- The Sunshine List 2012 – Public sector salary disclosure for 2011
- The Sunshine List 2011 – Public sector salary disclosure for 2010
- The Sunshine List 2010 – Public sector salary disclosure for 2009
- The Sunshine List 2009 – Public sector salary disclosure for 2008