2014–15 Departmental Performance Report (DPR)

Printable version (PDF format)

Canada Industrial Relations Board


2014–15 (Period covering April 1, 2014, to October 31, 2014)


Departmental Performance Report


The Honourable MaryAnn Mihychuk, M.P.
Minister of Employment, Workforce Development and Labour





Chairperson’s Message

Ginette Brazeau, Chairperson

I am pleased to present the Departmental Performance Report (DPR) of the Canada Industrial Relations Board (the CIRB or the Board) for the period covering April 1 to October 31, 2014. This is the last DPR being submitted by the CIRB since it lost its departmental status on November 1, 2014.

In recent years, the Board has been focused on eliminating a backlog of cases and streamlining its case management practices to ensure timely processing of all matters that came before it for dispute resolution and adjudication. The Board has been successful in these efforts and achieved stellar results.

At the end of October 2014, there were only 326 cases pending before the Board. Although 9.2% of these matters had been pending for over two years, the majority of these cases are being held in abeyance at the request of the parties. The average processing time for applications and complaints stood at 123 days with 90% of matters being processed and disposed of within 12 months of being filed with the Board. My predecessor is to be commended for her steadfast determination and leadership in steadily moving the Board to become more efficient and responsive to the needs of the labour-management community.

On November 1, 2014, the Administrative Tribunals Support Service of Canada Act came into force and consolidated the provision of support services to 11 administrative tribunals—including the CIRB—into a single, integrated organization. As a result of this enactment, the Chairperson of the Board no longer has any delegated authority over the financial and human resources needed to conduct the work of the Board. The Board now relies on the Administrative Tribunals Support Service of Canada to provide it with all corporate, registry and core mandate services, including legal and other case-specific work.

As the Board transitions into this new organizational structure and service delivery model, its focus and priority will remain on the effective delivery of its statutory mandate. The CIRB and the institutions that support the collective bargaining framework remain critical today in their role as promoters and supporters of constructive labour-management relationships.

I was honoured and privileged to be appointed Chairperson of the Board in December 2014. I am determined to ensure that the CIRB is supportive of efforts by unions and employers to resolve their disputes and continues to provide fair, impartial and timely assistance to workplace partners and to contribute to building collaborative relationships and ultimately productive workplaces.

Ginette Brazeau
Chairperson




Section I: Organizational Overview

Organizational Profile

Appropriate Minister: The Honourable MaryAnn Mihychuk, M.P., Minister of Employment, Workforce Development and Labour

Institutional Head: Ginette Brazeau, Chairperson

Ministerial Portfolio: Labour

Enabling Instruments:

Year of Incorporation / Commencement: 1999

Other:The Canada Industrial Relations Board (the CIRB or the Board) is an independent, representational, quasi-judicial tribunal responsible for the interpretation and application of Part I (Industrial Relations) and certain provisions of Part II (Occupational Health and Safety) of the Canada Labour Code (the Code). Since April 1, 2013, the Board also has responsibility for the administration and application of Part II of the Status of the Artist Act (the Act). It was established in 1999 to replace the previous Canada Labour Relations Board (CLRB) through amendments to Part I of the Code. The CIRB resolves labour relations issues by exercising its statutory powers to adjudicate and provide dispute resolution assistance to labour and management in the federally regulated private sector. The activities of the Board include the granting, modification and termination of bargaining rights; the investigation, mediation and adjudication of unfair labour practice complaints; the determination of levels of services required to be maintained during a work stoppage in order to protect public health or safety; and the exercise of cease and desist powers in cases of unlawful strikes or lockouts.

Organizational Context

Raison d’être

The mandate of the Board is to contribute to and promote a harmonious industrial relations climate in the federally regulated private sector through the impartial, effective and appropriate administration of the legislation governing labour and management in their representational and bargaining activities. The Board also contributes to Canada’s cultural community by promoting constructive professional relations between artists and producers in the federal jurisdiction. This, in turn, provides better conditions of engagement for artists and a more stable, predictable workforce for producers. To achieve this mandate, the Board seeks to provide effective industrial relations solutions for the Canadian labour relations community in a fair and timely manner.

Responsibilities

The CIRB is an independent, representational, quasi-judicial tribunal responsible for the interpretation and application of the Code, Part I (Industrial Relations) and certain provisions of Part II (Occupational Health and Safety). Since April 1, 2013, the Board is also responsible for the administration and application of Part II of the Act. This act establishes a framework for the conduct of professional relations between independent professional artists and producers within the federal jurisdiction, and most of its provisions are similar in nature to those contained in the Code.

Part I of the Code establishes the framework for collective bargaining, the acquisition and termination of bargaining rights, determination of unfair labour practices and protection of the public interest in the event of work stoppages affecting services critical to health or safety.

The CIRB has jurisdiction in all provinces and territories with respect to federal works, undertakings or businesses in the following sectors:

The CIRB also has jurisdiction over:

The federal jurisdiction covers some 800,000 employees and approximately 12,000 employers which include enterprises that have a significant economic, social, and cultural impact on Canadians from coast to coast. The variety of activities conducted in the federally regulated sector, as well as its geographical spread and national significance, contribute to the uniqueness of the federal jurisdiction and the role of the CIRB.

The Board’s role is to exercise its powers in accordance with the Preamble and provisions of the Code, which state that Parliament considers “the development of good industrial relations to be in the best interests of Canada in ensuring a just share of the fruits of progress to all.” To that end, the Board aims to be responsive to the needs of the industrial relations community across Canada by emphasizing initiatives that build positive working relationships and support stable labour-management relations.

Departmental Organization

The Code provides that the Board is to be composed of the Chairperson, two or more full-time Vice-Chairpersons, not more than six full-time Members (of which not more than three represent employers and not more than three represent employees) and any other part-time Members (representing, in equal numbers, employees and employers) necessary to discharge the responsibilities of the Board. All are appointed by the Governor in Council: the Chairperson and the Vice-Chairpersons for terms not to exceed five years, the Members for terms not to exceed three years. As of October 31, 2014, the Board consisted of the Chairperson, four full-time Vice-Chairpersons, and six full-time and two part-time Members. Information on the Board Members can be found on the Canada Industrial Relations Board website.

Up until October 31, 2014, the Chairperson was the Chief Executive Officer of the Board and had supervision over and direction of the work of the Board, including:

The Board’s headquarters are located in the National Capital Region. Support to the Board is provided by the Executive Director and General Counsel, who reported directly to the Chairperson. The Executive Director and General Counsel is responsible for regional operations, case management, legal services, client and corporate services and financial services.

The Board has three main regions headed by a Regional Director and Registrar with offices located in Dartmouth, Montréal, Toronto, Vancouver, Ottawa and Winnipeg. These offices are staffed by labour relations professionals and case management teams. The Regional Directors and Registrars report to the Executive Director and General Counsel in Ottawa.

With the coming into force of the Administrative Tribunal Support Service of Canada Act, this reporting structure has changed and all staff now report to management of the newly created Administrative Tribunals Support Service of Canada (ATSSC). In addition, the Chairperson no longer has direct supervision over the internal affairs or the staff and obtains all its resources and services from the ATSSC. However, the Act specifies that the Chairperson continues to have supervision over and direction of the work of the Board.  In addition, the Board, pursuant to its authorities under the Code and the Canada Industrial Relations Board Regulations, 2012, continues to designate the Registrars and the officers that act on its behalf and to direct their work on Board matters.

Strategic Outcome and Program Alignment Architecture

In pursuing its mandate, the CIRB seeks to achieve the following strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act.

The CIRB’s strategic outcome is aligned with the government’s Economic Affairs and supports the government’s desired outcome of ensuring a Fair and Secure Marketplace through the impartial, effective and appropriate administration of the rules governing the conduct of employers and unions, in order to ensure stable labour-management relations and productive workplaces.

It should be noted that during the fiscal year, the CIRB, through the Management Resources and Results Structure amendment process and in consultation with the Treasury Board Secretariat, amended the description of its strategic outcome to better reflect the new responsibilities of the CIRB pursuant to the Act.

Based on its legislated mandate, the CIRB has a single strategic outcome and one program.

1. Strategic Outcome:Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act.

1.1 Program: Adjudicative and Dispute Resolution Program

Internal Services

Organizational Priorities

For the period between April 1, 2014, and October 31, 2014, the CIRB focused its efforts and resources on key priorities that were in direct support of its strategic outcome, with the objective of promoting and contributing to effective and stable industrial relations in the federally regulated private sector. Progress against the priorities that were identified in the Board’s 2014–15 Report on Plans and Priorities is summarized in the table below:


Organizational Priorities
Priority Type1 Strategic Outcome and Program
Expeditious and fair resolution of applications and complaints Ongoing

This priority is linked to our sole strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act

and is also directly linked to our main program:

Adjudicative and Dispute Resolution Program

Summary of Progress
  • From April 1, 2014 to October 31, 2014, the CIRB’s performance indicators demonstrate that its case management activities continue to show excellent results. During the period under review, the Board received 424 applications/complaints and disposed of 363, representing a disposition rate of 86%.
  • The average processing time for all matters coming before the Board was 123 days with 90% of matters being processed within 12 months of being filed with the Board.
  • The Board decreased its decision-making time to an average of 48 days, which is well below the statutory requirement of 90 days.
  • The proactive intervention and effective mediation assistance on the part of the Board’s regionally based industrial relations officers resulted in a settlement rate for unfair labour practice complaints of 44%. Mediated settlements result in more timely and constructive outcomes for complainants and respondents.

Priority Type1 Strategic Outcome and Program
An involved and well-informed labour relations community Ongoing

This priority is linked to our sole strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act

and is also directly linked to our main program:

Adjudicative and Dispute Resolution Program

Summary of Progress
  • In its continuing efforts to be accountable to its users, the Board continued to publish semi-annual newsletters informing the client community of the Board’s activities and performance.


Priority Type1 Strategic Outcome and Program
Enhanced electronic management capabilities Ongoing

This priority is linked to our sole strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act

and is also directly linked to our main program:

Adjudicative and Dispute Resolution Program

and

Internal Services

Summary of Progress
  • During the fiscal year, significant effort and resources were deployed to implement electronic capture of all in-coming documents and the automated creation of e-case files. The Board also launched a web portal by which clients can file applications/complaints or any subsequent documents electronically.
  • The CIRB continued to actively participate in an initiative led by PWGSC and TBS-CIOB and other SDAs to implement the new shared case management system solution identified through the RFP process.


Risk Analysis

The CIRB, as indicated in previous reports, is a low-risk agency. Financially, approximately four fifths of its $14.1 million operating budget in 2014–15 was expended on salaries and benefits. Of the remaining $3.0 million in Operations and Maintenance, 57% was spent on travel and professional services, primarily related to the processing of cases (e.g., travel to hearings, temporary rental of hearing rooms, interpretation services and translation of Board decision).

The Board is a demand-driven organization, in that its sole function is to respond to the matters that are referred to it by unions, employers, individual employees and the Minister of Labour. The Board’s workload is a function of many variables and is highly unpredictable in any given year.

It is in this context that the following risks have been identified in the Board’s planning documents and mitigating measures put in place to minimize their likelihood and impact.

Key Risks
Risk Risk Response Strategy Link to Program Alignment Architecture

1. Unpredictable Case Load

A significant increase in the incoming number of complex matters would severely affect the Board’s ability to meet its strategic outcome.

  • The incoming workload has increased during the reporting period. In fact, the number of incoming matters during the review period was above the five-year average of 650 matters per year for the period 2009–10 to 2013–14. In addition, it is expected that new legislation affecting certification applications will have immediate impact on the Board’s volume of representation votes.
  • With electronic capture of documents and implementation of e-case files, the work can be reallocated to other regional offices as necessary to handle the processing of matters

This risk is directly linked to our sole strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act

2. Processing Time

Unreasonable delays in processing matters and issuing decisions can negatively affect labour-management relations and cause significant problems for parties that need final resolution of their dispute.

  • Through focused and sustained case management efforts, priority is given to matters in which a delay may pose significant adverse industrial relations consequences.
  • An expedited procedure is in place for the processing of certification applications.
  • A prima facie review process is in place for duty of fair representation cases in order to better assess the needs of individual cases and assign the appropriate resources. This has resulted in a significant reduction in the disposition time of these matters.
  • The Board implemented several electronic processes that, once fully deployed, will provide greater capacity and efficiency in the processing of files.

This risk is directly linked to our sole strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act

and to our main program:

Adjudicative and Dispute Resolution Program

 

3. Credibility

The Board’s ability to carry out its mandate would be negatively affected if the client community did not perceive it to be an effective, fair and unbiased dispute resolution agency.

  • The Board strives to issue quality decisions that are based on sound legal and industrial relations principles to ensure stability and certainty amongst the client community. During the reporting period, all decisions were upheld by the Federal Court of Appeal.
  • The Board also promoted transparency and accessibility by communicating its jurisprudence and performance results in a timely fashion through a variety of information dissemination methods.
  • The Board maintained ongoing communications with the client community through regular meetings with the Client Consultation Committee and regional client groups.

This risk is directly linked to our sole strategic outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act

and to our main program:

Adjudicative and Dispute Resolution Program


Actual Expenditures

Budgetary Financial Resources (dollars)
2014–15
Main Estimates
2014–15
Planned Spending
2014–15
Total Authorities
Available for Use
2014–15
Actual Spending
(authorities used)
Difference
(actual minus planned)
13,363,956 13,363,956 7,498,589 7,488,344 (5,875,612)

Human Resources (Full-Time Equivalents–FTEs)
2014–15
Planned
2014–15
Actual
2014–15
Difference
(actual minus planned)
93 52 (41)

Budgetary Performance Summary for Strategic Outcome and Programs (dollars)
Strategic
Outcome,
Program and
Internal
Services
2014–15
Main Estimates
2014–15
Planned Spending
2015–16
Planned Spending
2016–17
Planned Spending
2014–15 Total Authorities Available for Use 2014–15
Actual Spending (authorities used)
2013–14
Actual Spending (authorities used)
2012–13
Actual Spending (authorities used)
Strategic Outcome : 1. Effective dispute resolution services that support constructive labour-management relations in sectors regulated
by the Canada Labour Code and professional relations
in sectors regulated by the Status of the Artist Act.
1.1 Adjudicative
and Dispute
Resolution
Program
9,678,448 9,678,448     5,509,956 5,502,428 9,243,095 9,103,648
Subtotal 9,678,448 9,678,448     5,509,956 5,502,428 9,243,095 9,103,648
Internal Services
Supbtotal
3,685,508 3,685,508     1,988,633 1,985,916 4,014,111 3,682,468
Total 13,363,956 13,363,956     7,498,589 7,488,344 13,257,206 12,786,116

All of the Board’s resources were transferred to the ATSSC effective November 1, 2014. The 2014-15 total authorities available for use and actual spending in the table above represent seven months of operation from April 1 to October 31, 2014.

Alignment of Spending With the Whole-of-Government Framework

Alignment of 2014-15 Actual Spending With the Whole-of-Government Framework (dollars)
Strategic Outcome Program Spending Area Government of Canada Outcome 2014-15 Actual Spending
1. Effective dispute
resolution services
that support
constructive labour-
management
relations in sectors
regulated by the
Canada Labour
Code
and
professional
relations in sectors
regulated by the
Status of the Artist
Act
1.1 Adjudicative
and Dispute
Resolution
Program
Economic Affairs Strong economic
growth
5,502,428
Internal Services     1,985,916

Total Spending by Spending Area (dollars)
Spending Area Total Planned Spending Total Actual Spending
Economic affairs 13,363,956 7,488,344
Social affairs 0 0
International affairs 0 0
Government affairs 0 0

Departmental Spending Trend

Departmental Spending Trend Graph

[Departmental Spending Trend Graph - Text version]

The fluctuations in spending and planned spending since 2012–13 can be explained by the following events:

Estimates by Vote

For information on the Canada Industrial Relations Board’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2014, which is available on the Public Works and Government Services Canada website.


Section II: Analysis of Programs by Strategic Outcome

Strategic Outcome:

Effective dispute resolution services that support constructive labour-management relations in sectors regulated by the Canada Labour Code and professional relations in sectors regulated by the Status of the Artist Act.

Performance Measurement
Performance Indicators Targets Actual Results
Number of applications/complaints resolved as a percentage of applications/complaints received during the period 100% 86%
Percentage of clients that are satisfied with the CIRB case management practices, measured over a three-year period with a client satisfaction survey 75% A client satisfaction survey was conducted in 2013–14. Overall satisfaction levels varied between 80 to 95% on the majority of areas assessed

Program 1.1: Adjudicative and Dispute Resolution Program

Description

The CIRB has only one key operational program—the Adjudicative and Dispute Resolution Program. Through this program, the CIRB resolves labour relations issues by exercising its statutory powers relating to the application and interpretation of Part I (Industrial Relations) and certain provisions of Part II (Occupational Health and Safety) of the Canada Labour Code (the Code) as well as Part II of the Status of the Artist Act (the Act). Activities include the granting, modification and termination of bargaining rights; the investigation, mediation and adjudication of complaints alleging violation of Part I of the Code; the determination of levels of services required to be maintained during a work stoppage; the exercise of ancillary remedial authority; the exercise of cease and desist powers in cases of unlawful strikes or lockouts; and the settlement of the terms of a first collective agreement.

Budgetary Financial Resources (dollars)
2014–15
Main Estimates
2014–15
Planned Spending
2014–15
Total Authorities
Available for Use
2014–15
Actual Spending (authorities used)
2014–15
Difference
(actual minus planned)
9,678,448 9,678,448 5,509,956 5,502,428 (4,176,020)

Human Resources (FTEs)
2014–15
Planned
2014–15
Actual
2014–15
Difference
(actual minus planned)
67 38 (29)

Performance Results
Expected
Results
Performance
Indicators
Targets Actual Results
Labour relations issues before the Board are resolved in a timely and consistent manner

Percentage of cases processed in less than one (1) year

75% 90%
Percentage of CIRB decisions upheld by the Federal Court of Appeal 100% 100%
Average length of time to render a decision from the date the Board reserves its decision 90 days 48 days

Performance Analysis and Lessons Learned

Volume of Matters

The nature of the demand for Board services varies from year to year, depending on the state of the economy and other factors affecting the labour market. From April 1, 2014 to October 31, 2014, the Board received 424 applications and complaints. This represents an increase of 37% of incoming matters over the same period in fiscal year 2013–14.

Unfair labour practice (ULP) complaints continue to represent the greatest number of cases, at 35% of all incoming matters during the period. Of these cases, duty of fair representation (DFR) complaints represent 24% of all cases while other ULP complaints represent 11% of cases. Applications for certification represent 12% of the Board’s workload, which represents an increase of 3% over the same period in the previous fiscal year.

With respect to the number of cases that were resolved between April 1, 2014, and October 31, 2014, the Board disposed of 363 application/complaints, representing a disposition rate of 86%. The Board strives to dispose of as many cases as it receives during the year; however, the result is likely due to the relative short period under review. At the end of the reporting period, there were 326 pending matters. Although this is not the lowest level reported by the Board, it represents an ongoing and manageable caseload.

Processing Time

The time required to process a file—which includes opening, investigating, mediating, hearing, and deciding a case—continued to be the focus of the Board. During the period under review, the Board was able to maintain its average case processing time to 123 days. This is a significant improvement from the previous year and well below the five-year average of 202 days for the period between 2009–10 to 2013–14.

One indicator that the Board considers indicative of its effectiveness is the number of cases that are processed within one year from the date of filing with the Board. In the last year, the Board was able to dispose of 90% of its cases within the 12-month period. This is up from 81% in the previous year. The majority of matters that remain pending after one year are those that are scheduled for hearing or placed in abeyance at the request of the parties as they seek other ways of resolving their dispute.

Decision-Making Time

The Board issues detailed Reasons for decision in matters of broader national significance and/or significant precedential importance. In other matters, concise letter decisions help expedite the decision-making process, thereby providing more timely industrial relations outcomes for the parties involved. The Board also disposes of certain matters by issuing an order that summarizes the Board’s decision. The Board strives to provide timely and legally sound decisions that are consistent across similar matters in order to establish strong and clear jurisprudence. One component of the overall processing time is the length of time required by a Board panel to prepare and issue a decision following the completion of the hearing of a matter. A panel may decide a case without a hearing on the basis of written and documentary evidence, such as investigation reports and written submissions, or may defer the decision until further evidence and argument is obtained through an oral hearing.

From April 1, 2014, to October 31, 2014, the CIRB issued 28 detailed Reasons for decision, 117 letter decisions and 129 orders, for a total of 274 written decisions.

Another approach to evaluating the Board’s performance on decision-making time is to use section 14.2(2) of the Code as a benchmark. This section requires that a panel must render its decision and give notice of it to the parties no later than 90 days after the day on which it reserved its decision or within any further period that may be determined by the Chairperson. Against this criterion, the Board was well within its target as the average decision-making time of disposed matters during the period under review was 48 days. The Board continues to demonstrate commitment and resolve in maintaining its rate of disposition to ensure that it does not allow a backlog of cases to reoccur.

Judicial Reviews

Another measure of the Board’s performance, as well as a measure of the quality and soundness of its decisions, is the frequency of applications for judicial review of Board decisions to the Federal Court of Appeal, and the percentage of decisions upheld as a result of these reviews. In this respect, the Board continues to perform exceptionally well. From April 1, 2014, to October 31, 2014, there were five applications for judicial review filed with the Federal Court of Appeal. The Court disposed of six applications—some filed in the previous year—and the Board’s decisions in these matters were upheld.

Client Satisfaction

In order to gauge the level of client satisfaction with its services, the Board retained the services of EKOS to conduct the survey among clients that had active matters before the Board between January 1, 2012, and December 21, 2013. Respondents were asked to rate their level of satisfaction with several aspects of service from the Board, including interaction with the Board’s staff, the mediation process, representation votes, case management meetings, expedited hearings, oral hearings and access to information on the Board’s website.

The results reveal that a strong majority of clients (87%) expressed overall satisfaction with the services received from CIRB staff. Satisfaction levels across nine service factors are in the same range as the overall satisfaction level, varying narrowly from 84 to 95% satisfied. The factors with the highest levels of satisfaction were service provision in the official language of the client’s choice, and the courteousness of the CIRB officer (95 and 94% satisfaction levels, respectively). In addition, 84% of respondents expressed a high degree of satisfaction with perceived fairness and impartiality of the CIRB officers. The proportion of clients who were dissatisfied with their most recent interaction with CIRB staff, both overall and across the nine service factors, was less than 10%.

The Board continues to seek ways to improve service delivery and strives to find timely solutions that best serve the labour-management relations of the Board’s client community. These survey results provide guidance on what works well and where improvements can be made.

Internal Services

Description

The second program of the Board is to provide the internal support and administrative services required to carry out the Board’s main program. It consists of the groups of related activities and resources that are administered to support the needs of the Board’s Adjudicative and Dispute Resolution Program and other corporate obligations of the CIRB. These groups are: management and oversight services, human resources management services, financial management services, information management services, information technology services, real property services, materiel services, acquisition services, and travel and other administrative services. Internal Services include only those activities and resources that apply across an organization and not those provided to a specific program.


Budgetary Financial Resources (dollars)
2014–15
Main Estimates
2014–15
Planned Spending
2014–15
Total Authorities
Available for Use
2014–15
Actual Spending (authorities used)
2014–15
Difference
(actual minus planned)
3,685,508 3,685,508 1,988,633 1,985,916 (1,699,592)

Human Resources (FTEs)
2014–15
Planned
2014–15
Actual
2014–15
Difference
(actual minus planned)
26 14 (12)

Performance Analysis and Lessons Learned

Internal corporate services make a critical contribution to the achievement of the sole main program. The Board is committed to continuously seeking effective and efficient internal service delivery and is working to address challenges in line with the Clerk of the Privy Council’s Public Service Renewal priorities. The CIRB strives to utilize its human, material and financial resources in the most economical, efficient manner to effectively support the delivery of the CIRB’s program and its corporate obligations.

In Canada’s Economic Action Plan 2014 presented at the end of the fiscal year, the government announced its intention to create the Administrative Tribunals Support Service of Canada (ATSSC). This new organization, which consolidates operations of several administrative tribunals, will provide support services to the CIRB as of November 1, 2014. The CIRB will retain its adjudication powers while all human and financial resources will be transferred to the ATSSC. The focus of the coming year will be directed at the implementation of this new initiative to ensure that the Board can continue to deliver effectively on its mandate with the commitment of, and appropriate level of support from its partners.


Section III: Supplementary Information

Financial Statements Highlights


Condensed Statement of Operations (unaudited)
For the 7-Month Period Ended October 31, 2014
(dollars)
Financial Information 2014–15
Planned
Results
2014–15
Actual
2013–14
Actual
Difference (2014–15 actual minus 2014–15 planned) Difference (2014–15 actual minus 2013–14 actual)
Total expenses 17,567,000 9,524,251 17,055,017 (8,042,749) (7,530,766)
Total revenues          
Net cost of operations before government funding and transfers 17,567,000 9,524,251 17,055,017 (8,042,749) (7,530,766)

In terms of actual expenditures, the net cost of operations (before government funding at year end) decreased by $7.5 million compared to the previous year due to the transfer of all of the Board’s human and financial resources to the Administrative Tribunals Support Service of Canada as of November 1, 2014.

Condensed Statement of Financial Position (unaudited)
As at October 31, 2014
(dollars)
Financial Information 2014–15 2013–14 Difference
(2014–15 minus
2013–14)
Total net liabilities 1,847,933 1,797,118 50,815
Total net financial assets 947,281 846,084 101,197
Departmental net debt 900,652 951,034 (50,382)
Total non-financial assets 848,935 1,109,345 (260,410)
Departmental net financial position (51,717) 158,311 (210,028)

The Board’s reduction in the Departmental financial position is mainly explained by the depreciation of its legacy non-financial assets, mainly computer software and equipment.

Financial Statements

The Board’s Future-oriented Financial Statements can be found on the Canada Industrial Relations Board Website.

Tax Expenditures and Evaluations

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the responsibility of the Minister of Finance.


Section IV: Organizational Contact Information

Canada Industrial Relations Board
CD Howe Building
240 Sparks Street
4th Floor West
Ottawa, Ontario
K1A 0X8

Tel.: 1-800-575-9696
People who use TTY should place calls with the assistance of a Bell Relay Service operator at: 1-800-855-0511

Web: http://www.cirb-ccri.gc.ca


appropriation (crédit): Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires): Includes operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Departmental Performance Report (rapport ministériel sur le rendement): Reports on an appropriated organization’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Report on Plans and Priorities. These reports are tabled in Parliament in the fall.full-time equivalent: Is a measure of the extent to which an employee represents a full person-year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

full-time equivalent (équivalent temps plein): Is a measure of the extent to which an employee represents a full person-year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

Government of Canada outcomes (résultats du gouvernement du Canada): A set of 16 high‑level objectives defined for the government as a whole, grouped in four spending areas: economic affairs, social affairs, international affairs and government affairs.

Management, Resources and Results Structure (Structure de la gestion, des ressources et des résultats): A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.

non-budgetary expenditures (dépenses non budgétaires): Includes net outlays and receipts related to loans, investments and advances, which change the composition of the financial assets of the Government of Canada.

performance (rendement): What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve and how well lessons learned have been identified.

performance indicator (indicateur de rendement): A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting (production de rapports sur le rendement): The process of communicating evidence-based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending (dépenses prévues): For Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs), planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their RPPs and DPRs.

plan (plan): The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead up to the expected result.

priorities (priorité): Plans or projects that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s).

program (programme): A group of related resource inputs and activities that are managed to meet specific needs and to achieve intended results and that are treated as a budgetary unit.

Program Alignment Architecture (architecture d’alignement des programmes): A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

Report on Plans and Priorities (rapport sur les plans et les priorités): Provides information on the plans and expected performance of appropriated organizations over a three-year period. These reports are tabled in Parliament each spring.

result (résultat): An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

statutory expenditures (dépenses législatives): Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

Strategic Outcome (résultat stratégique): A long-term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.

sunset program (programme temporisé): A time-limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.

target (cible): A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées): Expenditures that Parliament approves annually through an Appropriation Act. The Vote wording becomes the governing conditions under which these expenditures may be made.

whole-of-government framework (cadre pangouvernemental): Maps the financial contributions of federal organizations receiving appropriations by aligning their Programs to a set of 16 government-wide, high-level outcome areas, grouped under four spending areas.


1.Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the Report on Plans and Priorities or the Departmental Performance Report.

Date modified: