[37] Bill 53 As Amended by Standing Committee (PDF)
Bill 53 2002
An Act requiring the
disclosure of payments
arising from the termination
of public sector employment
Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:
Definitions
1. In this Act,
"employee" includes a director or officer of an employer, and a holder of office elected or appointed under the authority of an Act of Ontario; ("employé")
"employer" means an employer in the public sector that does not carry on its activities for the purpose of gain or profit to its members or shareholders, and includes the Crown and a body to which a person is elected or appointed under the authority of an Act of Ontario; ("employeur")
"Minister" means the Minister of Finance; ("ministre")
"public sector" means the public sector within the meaning of the Public Sector Salary Disclosure Act, 1996; ("secteur public")
"severance pay" means each amount that a former employee is required by clauses 56 (1) (x), (y) and (z) of the Income Tax Act (Canada) to include in his or her income for a taxation year; ("indemnité de cessation d'emploi")
"termination" of the employment of an employee includes the employee's dismissal, resignation or retirement, and "terminated" has a corresponding meaning. ("cessation", "mettre fin")
Application
2. This Act applies with respect to the termination of employment of an employee who is not subject to a collective agreement.
Public disclosure of severance pay
3. (1) If an employee's employment is terminated and the former employee is entitled to severance pay of $100,000 or more in total, whenever and by whatever means payable as a result of the termination, the employer shall immediately make available for inspection by the public without charge a written record of the amount of the severance pay.
Contents of record
(2) The record shall indicate the date on which the employment was terminated and shall show,
(a) the employee's name as shown on the employer's payroll records;
(b) the office or position last held by the employee with the employer; and
(c) the total amount of severance pay to which the employee is entitled.
Failure to disclose
(3) If an employer fails to comply with subsection (1), the Management Board of Cabinet shall require a ministry of the Crown to withhold part or all of any amount authorized by appropriation of the Legislature or by statute to be paid by the ministry to that employer to fund any activity or program of that employer.
When amount withheld may be paid
(4) Subject to subsection (5), an amount withheld under subsection (3) shall be paid to the employer from whom it is withheld only when the employer complies with subsection (1).
Failure continuing past fiscal year end
(5) An employer ceases to be entitled to payment of any amount withheld under subsection (3) if the failure to comply with subsection (1) continues to the end of March 31 next following the date on which the direction to withhold was given, and in that case the amount withheld is part of the Consolidated Revenue Fund.
Commencement
4. This Act comes into force on the day it receives Royal Assent.
Short title
5. The short title of this Act is the Public Sector Employees' Severance Pay Disclosure Act, 2002.
EXPLANATORY NOTE
The Bill applies to a public sector employee who is not subject to a collective agreement, and whose employment is terminated. The Bill requires that if the employee is entitled to a total of $100,000 or more in severance pay, the employer must make a written record of the amount of the entitlement available for public inspection.