CCOHS ANNUAL REPORT

April 1st, 2013 to March 31st, 2014

Celebrating 35 Years

The Canadian Centre for Occupational Health and Safety (CCOHS) is Canada's National Resource for the Advancement of Workplace Health and Safety. CCOHS promotes the total well-being – physical, psychosocial and mental health – of working Canadians by providing information, training, education, management systems and solutions that support health and safety programs and the prevention of injury and illness.

Background

The Canadian Centre for Occupational Health and Safety (CCOHS) is Canada's national resource for the advancement of workplace health and safety. CCOHS promotes the total well-being - physical, psychosocial and mental health - of working Canadians by providing information, training, education, and management systems and solutions that support health and safety programs and the prevention of injury and illness.

Established in 1978, CCOHS is a federal departmental corporation reporting to the Parliament of Canada through the federal Minister of Labour, and is governed by a council representing governments (federal, provincial and territorial), employers, and workers; a structure that mandates CCOHS' impartial approach.

CCOHS promotes health and safety in the workplace by:

  • facilitating consultation and cooperation among federal, provincial and territorial jurisdictions, and participation by labour and management;
  • assisting in the development and maintenance of policies and programs;
  • serving as a national centre for information relating to occupational health and safety.

CCOHS makes a wide range of occupational health and safety information as well as training and educational courses readily available. The materials are written in clear language and is available in relevant formats that are appropriate for all users, from the general public to the health and safety professional.

CCOHS partners and collaborates with agencies and organizations from Canada and around the world to improve the quality and quantity of its resources and programs, as well as expand the breadth of usage of occupational health and safety information to many different segments of society. CCOHS is a Collaborating Centre of the World Health Organization for occupational health and safety, and is renowned internationally and at home, as an innovative, authoritative occupational health and safety resource.

CCOHS fulfills its mandate to encourage attitudes and methods that will lead to improved worker physical and mental health through a wide range of courses, products and services designed in cooperation with national and international occupational organizations.

A selection of CCOHS specialty services are provided on a cost recovery basis. These include an extensive collection of e-courses intended to extend outreach and accessibility to occupational health and safety training; databases (legislation, MSDS, and CHEMINFO); and software solutions such as OSH Works, an occupational health and safety management system, MSDS Management System (MMS); and CANWrite – an MSDS authoring system.

CCOHS products are offered in English and French as well as in various formats (print, DVD, PDF, and Internet). CCOHS offers posters and has sold thousands of health and safety pocket guides and disseminated many thousands of fact sheets, articles and other publications to millions of people in Canada and other countries.

CCOHS provides a variety of free, public services including:

  • Inquiries Service - the confidential, person-to-person service for Canadians
  • OSH Answers - easy-to-read questions and answers on the CCOHS website
  • Health and Safety Report - monthly electronic newsletter
  • Young Workers Zone website for new and young workers
  • Healthy Minds at Work portal with information to promote mental health
  • Healthy Workplaces portal with information on creating healthy workplaces
  • Podcasts and webinar presentations on current topics
  • WHMIS Classification Database
  • Teaching Tools (basic online version)
  • CANOSH portal with links to relevant information and services in federal, provincial and territorial governmental agencies

Leadership

Council of Governors

CCOHS is governed by a tripartite council representing governments (federal, provincial and territorial), employers, and labour. The Council of Governors assists in delivering a trustworthy and complete occupational health and safety service, and ensures that the information CCOHS disseminates is unbiased.

Government of Canada

Kin Choi
Chairperson

Employer Associations

John Beckett
Federally Regulated Employers

Helder Botelho
Canadian Manufacturers & Exporters

Sylvie Charest
Canadian Bankers Association

Gordon Lloyd
Chemistry Industry Association of Canada

Labour Organizations

Marie Clarke Walker*
Canadian Labour Congress (CLC)

Andrea Peart
Canadian Labour Congress (CLC)

Sari Sairanen
Unifor

Denis St. Jean*
Public Service Alliance of Canada (PSAC)

Provincial and Territorial Governments

Shelly Dauphinee
New Brunswick

Sophie Dennis*
Ontario

Leslie Galway
Newfoundland

Phillip Germain
Saskatchewan

Dave Grundy
Northwest Territories

Don Hurst
Manitoba

Stephen Mansell*
Nunavut

Diana Miles
British Columbia

William (Bill) Reid
Prince Edward Island

Shelley A. Rowan
Nova Scotia

* Term expired / resigned / retired

To read more about individual Council members, visit our Council of Governors web page.

Chairman's Message

Picture of Kin Choi

KIN CHOI
Chairperson

It has been an honour to serve as Chair of the Council of Governors of the Canadian Centre for Occupational Health and Safety (CCOHS) over the past two years. This role has offered me, along with the other Governors, the opportunity to strategically guide and support initiatives that reinforce CCOHS' role as a leader in the promotion of healthier and safer workplaces for all Canadians.

Our long range vision for CCOHS is centered around a growth strategy that is focused on extending the reach and impact of the work of the Centre on workplaces and workers in Canada. Getting there means optimizing market channels to disseminate our health and safety and prevention messages in the workplace, and extending our reach to influencers and decision makers who can serve as agents of change. It means building partnerships and leveraging opportunities in work sectors that would benefit from our assistance. This past year CCOHS took steps to initiate these long range strategic goals.

CCOHS continued to be at the forefront of occupational health and safety including the emerging issue of mental health - an important aspect of worker health and well-being with high costs in human, social and economic terms. To support mental health in the workplace, CCOHS adopted the National Standard of Canada for Psychological Health and Safety in the Workplace and developed new educational e-courses and awareness tools. In addition, the Centre made the Guarding Minds at Work, a workplace guide to psychological health and safety, publicly available on its mental health web portal.

Furthermore, CCOHS strengthened its partnerships and collaborated with organizations to advance its mandate and improve its impact. For example, CCOHS worked with Health Canada and the Prevention Committee of the Canadian Association of Administrators of Labour Legislation (CAALL-OSH) in order to help prepare workplaces for the upcoming changes to Workplace Hazardous Materials Information System (WHMIS) requirements. CCOHS was a key partner in the successful It's Your Job! video contest. The contest raised awareness of occupational health and safety among Canadian youth.

CCOHS continued to support the future of occupational health and safety through its Dick Martin Scholarship Awards. Last year, the two winners who received $3,000 were: 1) Jodi Chadbourn (Ontario); and 2) Kathy Lee (Saskatchewan). Their academic institutions, the University of New Brunswick and the Saskatchewan Institute of Applied Science and Technology, also each received $500. The Council of Governors and I are pleased to help support winning students in their pursuit of higher education, in the hopes that they will become future leaders in the field of occupational health and safety.

I am proud to chair a Council of Governors who are leaders in occupational health and safety. In 2013/14, we welcomed Sylvie Charest, representing the Canadian Bankers Association and Shelley Rowan, representing Nova Scotia, to the Council. In addition, two new governors were appointed: Phillip Germain, representing Saskatchewan and Andrea Peart, representing the Canadian Labour Congress.

I would also like to extend my appreciation and well wishes to the outgoing Council members – Denis St. Jean (Public Service Alliance of Canada), Marie Clarke Walker (Canadian Labour Congress) and Stephen Mansell (Nunavut). Their important contributions to CCOHS will have a lasting impact.

I look forward to continuing to work with CCOHS and my fellow governors to advance our shared goal of ensuring that all Canadians are safe and healthy at work.

Kin Choi
Chair, Council of Governors

President's Message

Picture of Steve Horvath

STEVE HORVATH
President and
Chief Executive Officer

The Canadian Centre for Occupational Health and Safety (CCOHS) has, as its overarching strategic objective, a commitment to effect a positive change in the prevention of occupational injuries and illnesses across Canada. Each year we further extend the reach of our message of prevention that ultimately impacts millions of people in the workplace.

This past year, we set out to further reinforce CCOHS as a leader in the advancement of occupational health and safety in Canada, and to address the needs of all people within the workplace. Our objectives included expanding our outreach, user population and impact on Canadian workplaces; providing accessible information, education and tools to advance the well-being of workers; and cultivating and strengthening stakeholder relations. We met our goals and in many areas, exceeded them. We experienced exponential growth in traffic to our website, in the number of users of our free public services and communication channels (OSH Answers facts sheets, newsletters, webinars, etc.), and in our social media audience and engagement. We incorporated topics on emerging issues such as mental health and GHS into - and expanded - our product and service offerings. We added new courses, software tools and a smartphone app resulting in increased related revenues and user uptake.

Our success to date has strengthened our resolve to cultivate alliances with our provincial and territorial, industry sector and labour partners to champion the integration of a prevention culture into the standard business practices of every workplace. It is only with a shared commitment to a holistic approach to safety, health and well-being of all employees, that a sustainable and healthy workforce can be achieved.

Internally, CCOHS is preparing for success. Along with major systems upgrades, we have spent this year consulting widely and deeply with all our stakeholders about their ideas of the future of occupational health and safety in Canada and our role as an agent of change. This valuable input provided the foundation and the framework for a refreshed strategic plan that is purposeful and responsive and that will serve as our roadmap as we move into a new era of opportunities for CCOHS.

I am proud of our accomplishments this year, which could not have been achieved without strong support from our Chair, Kin Choi, and Council of Governors. They have provided insight and leadership, and as advocates of CCOHS, have promoted our values and enhanced our credibility on the national stage.

I'd like to thank the Council and our CCOHS team for making the Centre a success; I sincerely appreciate everyone's commitment, effort and much valued contribution.

Steve Horvath
President and Chief Executive Officer

Highlights

Communications

CCOHS is a leader in promoting occupational health and safety in Canada, producing and maintaining a myriad of credible resources to help Canadians work safer and create healthier workplaces. Informing Canadians of the resources that are available to them, as well as helping build awareness of the importance of health and safety at work are accomplished through the efforts of CCOHS’ Communications Service.

CCOHS develops and, through its various channels, deploys services and initiatives that increase outreach and CCOHS' user population, and help advance workplace health and safety and the physical, mental and well-being of working Canadians. CCOHS fosters stakeholder relations and collaborates with like-minded organizations toward fulfilling this vision.

Information Dissemination

Website

CCOHS Website chart

Health and Safety Report

Health and Safety Report chart

Connecting Throughout Canada

Connecting Throughout Canada chart

Podcasts, Videos and Webinars

Podcasts, Videos and Webinars chart

Web Portals

Web Portals chart

 

Stakeholder Relations and Community Engagement

Health and Safety Events

National Day of Mourning

April 28 is set aside as the National Day of Mourning to honour those workers across the country whose lives have been lost, who have been injured or disabled on the job, or suffer from occupational diseases. This day of observance offers employees and employers the opportunity to remember the dead, injured and ill as well as publicly renew their commitment to improve health and safety in the workplace. Over the past few years, CCOHS has expanded the message to – in addition to memorializing those lost – emphasizing the need for prevention. CCOHS offers a selection of promotional materials to help Canadians show their support for Day of Mourning as well as their commitment to strengthen the resolve to establish safe conditions in the workplace for all. These include a series of bilingual Day of Mourning posters that can be downloaded for free or purchased in print, buttons, stickers, and free Facebook cover images.

CCOHS maintains a permanent Day of Mourning section on the website with updated fatality/injury statistics, podcasts and materials to help promote this important day.

Reach

Eighteen pages of Day of Mourning web content were viewed a total of 17,604 times. In addition, 3,526 Day of Mourning posters (up from 985 previous year) were downloaded to Canadians free of charge.

North American Occupational Health and Safety Week (NAOSH) Week

Every year during NAOSH Week communities and businesses throughout Canada, the United States and Mexico work to raise awareness of workplace health and safety issues and help prevent occupational injuries and illnesses. As a partner in NAOSH Week, CCOHS updates and maintains the NAOSH Week web site (English and French versions), and also participates on the planning committee for the national launch. CCOHS President and CEO Steve Horvath spoke at the National Launch of NAOSH Week on Monday May 6, 2013 in Vancouver, British Columbia.

CCOHS offered a series of free webinars and podcasts and promoted this special week in our newsletters and social media channels. We also worked locally on the committee to plan, promote and host the fifth Hamilton Steps for Life 5 km walk. This annual fundraising event sponsored by Threads of Life, is intended to raise awareness about the devastating impact of workplace fatalities, life-altering injuries and occupational disease and the importance of injury prevention. Steps for Life kicked off NAOSH Week on Sunday May 5, 2013 with the CCOHS Heart and Soles Team numbering 23 participants.

Reach

This year, 31,713 unique visitors frequented the NAOSH Week website and viewed content pages 126,659 times.

Membership Program

The Annual Membership Program helps build a stronger and more dynamic relationship with our clients. For the past five years the program has consistently exceeded both revenue and membership targets. There are four levels of membership with varying discounts and benefits: Platinum, Gold and Bronze, as well as a $25 Student Membership to help establish a strong relationship with future health and safety professionals.

Results

The Membership Program has 331 members and generated $50,295 in revenue (7% increase over previous year).

Dick Martin Scholarship

Dick Martin Scholarship chart

Social Media and Media Relations

Social Media and Media Relations chart

* A Klout Score is the measurement of overall online influence. The score ranges from 1 to 100 (the higher the score, the better), with the average score being 40. Klout measures True Reach, Amplification Probability, and Network Score to represent one's sphere of influence.

Media Relations

Media Relations chart

Discussion Forums

CCOHS provides two services - an email list service and a web discussion board - to encourage knowledge exchange and community building amongst occupational health and safety professionals, and those with an interest in workplace health and safety.

Workscape, a web discussion board facilitates discussion about and sharing of health and safety information and issues, and helps build and grow a virtual health and safety community. HS-Canada, the email list service, has been moderated by CCOHS for over 20 years and has a very active occupational health and safety community.

Reach

Workscape: 1,441 members

HS-Canada: 1,945 total subscribers

New Alliances

CCOHS continues to cultivate new relationships with various stakeholders to increase impact on Canadian workplaces even further by partnering on its webinar and podcast programs, and other work on committees and initiatives. CCOHS forged new alliances with Health Canada, Canadian Institutes of Health Research Gender, Work and Health Chair program, and Guarding Minds at Work.

Liaison

Liaison chart

 

Building Awareness

Posters, Pins and Stickers chart

CCOHS expanded the awareness program to include several other products such as "fast facts" cards (mini poster cards), buttons, and stickers that convey important health and safety messages, to help meet the demand for cost effective health and safety awareness tools. Used in conjunction with the respective posters, they are designed to help enhance organizations' internal awareness campaigns.

CCOHS' poster program consists of 29 posters, 27 that are available as free downloads from the CCOHS website and for sale in print. Recent poster topics include: 10 Healthy Habits for Mental Fitness, Position for Comfort and Safety, and Don't Let Safety Slip. The top three downloaded posters include GHS Pictograms, WHMIS Hazard Symbols, and Everyone Deserves Respect.

Reach

Approximately 3,000 printed posters were sold and an additional 42,796 (34.5% increase from previous year) free electronic versions were downloaded.

Training and Education Services

CCOHS' Training and Education Services provide a high quality and dependable service to fulfill the health and safety related training and education needs of Canadian workplace participants. E-learning continues to provide a significant and growing revenue stream for CCOHS. Courses are developed following well-established procedures to ensure they are of the highest quality. CCOHS creates courses with assistance and advice from outside technical experts when required. The tripartite external review of courses by representatives of government, employers and labour helps ensure balance, accuracy and understanding by all parties in the workplace.

OSH Answers

OSH Answers Chart

 

Training and e-Learning

e-Learning Programs

e-Learning Programs chart

Classroom Training

This year, there was continued interest in on-site classroom-based courses. Classroom training, however is not a growth area, therefore the majority of our efforts have been directed towards the expansion of our e-learning program.

The classroom courses that are delivered on-site include Health and Safety Training for Managers and Supervisors, and Health and Safety for Managers and Supervisors in the Federal Jurisdiction.

Reach

Twenty-one courses have been held in various cities in Canada, for a total of 199 participants.

 

Publications

Publications Chart

 

Health and Safety Management Systems

OSH Works™

OSH Works™ is a service to help organizations improve their occupational health and safety performance. It provides a framework and guidance material to help organizations develop and improve workplace health and safety programs to meet regulatory compliance; develop comprehensive workplace health and safety programs; or achieve certification to national or international Occupational Health and Safety Management System standards.

Reach

OSH Works™ has seven subscribing organizations.

OSH Wise™

Throughout the fiscal year, CCOHS developed a service that is similar to OSH Works™, but intended for small to medium-sized organizations. Launched in March 2014, OSH Wise™ provides tools and a web-based framework for organizations to develop, implement and continually improve their health and safety programs.

Monitoring and Continuous Improvement

A Technical Specialist is assigned to each OSH Wise™ and OSH Works™ client account to provide the necessary support needed to set-up the service and to improve the health and safety program. CCOHS staff check in with each client quarterly to monitor the progress and to identify areas of the service for improvement.

Inquiries and Client Services

Inquiries and Client Services provide free, confidential access to occupational health and safety information, in both English and French, to Canada's working population. The service responds to telephone, e-mail and in-person inquiries, providing information that is unbiased and relevant to workers, employers, unions and governments alike. The service also provides information regarding CCOHS products and services.

Inquiries

Inquiries and Client Services Chart

 

Client Services

Inquiries and Client Services Chart

Chemical Services

Chemical Services provides a comprehensive information service on all aspects of chemical safety to fulfill the needs of Canadian workplaces.

CCOHS has, for many years, provided support to thousands of its clients - suppliers, employers and regulators who prepare or evaluate Material Safety Data Sheets (MSDSs) for their accuracy, consistency and reliability. New tools have been developed to create more reliable and accurate MSDSs, label information and also to support and manage workplace programs. The CCOHS MSDS Management Service (MMS) also ensures that workplaces have a well-managed collection of MSDSs on hand to respond to workplace requirements. CCOHS supports every Canadian's right to know about hazardous chemicals through its product and service lines.

Special Projects include: WHMIS after GHS, participation on the WHMIS/GHS Education and Communication Ad Hoc Committee and the Alternative Products Selection Guide.

Chemical Information

CHEMINFO

CHEMINFO chart

Registry of Toxic Effects of Chemical Substances

Registry of Toxic Effects of Chemical Substances chart

CHEMpendium™

CHEMpendium is a collection of ten essential databases that meets the broad needs of environmental, health and safety practitioners. CHEMpendium, a comprehensive resource of chemical hazard information for workplaces and the environment, covers transport of hazardous materials and includes descriptions of chemical toxicity, fact sheets on the hazards and safe use of industrial chemicals and environmental contaminants, and much more.

CHEMpendium improves productivity and effectiveness by offering reliable information with cross-database searching of the following authoritative databases:

  • Chemical Evaluation Search and Retrieval System (CESARS)
  • Chemical Hazards Response Information System (CHRIS)
  • CHEMINFO
  • Domestic/Non-Domestic Substances List (DSL/NDSL)
  • Hazardous Substances Data Bank (HSDB)
  • International Chemical Safety Cards (ICSCs)
  • New Jersey Hazardous Substance Fact Sheets
  • NIOSH Pocket Guide to Chemical Hazards
  • Transport of Dangerous Goods (TDG)
  • Transport of Hazardous Materials databases

Reach

CHEMpendium offers information on 95,500 chemicals and is available online. The CHEMpendium database collection usage online was over 43,500 database records viewed, similar to the previous year.

Domestic/Non-Domestic Substance Lists (DSL/NDSL)

CCOHS created the Domestic Substances List and the Non-Domestic Substances List (DSL/NDSL) as a resource for Canadians, as well as international manufacturers and importers who needed access to Canada's domestic inventory list. This regulatory list was created under the Canadian Environmental Protection Act (CEPA) by Environment Canada.

The lists are used to identify chemicals or other substances that are manufactured or used in Canada or those that, while not used in Canada, are used in world commerce. These lists are an important way for the government to be aware of new substances and to assess them for safety before widespread use occurs in Canada. Chemical manufacturers, suppliers and importers who may have to submit information under CEPA, use the database, which is updated regularly. Government regulators and enforcers, MSDS writers and regulatory compliance specialists find that the DSL/NDSL database helps them to meet their compliance requirements.

Currently the DSL contains 76,278 substances (27,068 on the Domestic and 49,191 on the Non-Domestic lists). These substances are searchable in a database as part of the CHEMpendium™ collection on the Web Information Service (WIS). The DSL and NDSL are not static lists. Regulatory amendments, additions and deletions may occur at any time, so the DSL/NDSL database is an important way to ensure users remain in compliance. Live updating of the database on WIS provides current regulatory changes including Significant New Activity (SNAc) Notices for regulated substances. Steady database traffic – more than 5,100 searches throughout the year, shows strong client loyalty to this database.

 

Chemical Tools

CANWrite™ MSDS and SDS Authoring Software

CANWrite™ MSDS and SDS Authoring Software chart

CANLabel

CANLabel is an online service that creates WHMIS, OSHA and GHS labels, and includes label management, custom phrases, translated phrases and workplace labels for employers. Clients have the option of subscribing annually or monthly and have continual access to the labels regardless of period.

GHS Classification and Labelling Webinars

CCOHS developed three new webinars to help organizations prepare for GHS compliance. The webinars introduce viewers to how substances and mixtures are classified according to the GHS, and how to confidently create a GHS-compliant label. The webinars are available individually or as a package. The webinars are available in English; French language webinars may be developed, based on demand.

 

Collaborative Projects

International Programme on Chemical Safety (IPCS)

For many years the IPCS INCHEM service has been one of the most important chemical information services delivered by CCOHS. Located at INCHEM.org this resource contains thousands of chemical-related health, safety and environment documents and databases from several international organizations – including the World Health Organization (WHO), the United Nations Environment Programme (UNEP), the IPCS, the International Labour Organisation (ILO), the Food and Agriculture Organization (FAO), the United Nations Industrial Development Organization (UNIDO), and the Organization for Economic Cooperation and Development (OECD). INCHEM contains information essential for the sound management of chemicals that affect the environment and human health. Support for hosting and updating of INCHEM is funded by the World Health Organization. This year INCHEM was updated with new documents to the CICADS, JECFA monographs, JMPR monographs, International Chemical Safety Cards and Harmonization Project Publications collections. INCHEM is updated annually. In addition, CCOHS provides indexing links to Global Chemical web portal to ensure that INCHEM documents are accessible from that website.

Reach

INCHEM has tremendous impact and reach as a public service. There were more than 1.1 million visitors from over 200 countries this year to INCHEM. The collection of 8,850 authoritative documents were viewed over 2.1 million times.

IPCS INTOX

IPCS INTOX has been a collaborative program between CCOHS and the World Health Organization (WHO) for 25 years. IPCS INTOX is an integrated operational system that strengthens and enhances Poison Centres around the world saving lives and minimizing damage to health from toxic exposures. This programme includes poison data management system software (INTOX DMS), a supporting databank (INTOX Databank) and development of Poison Information Monographs (PIMs) on poisoning agents to manage information on poisonings.

The INTOX Data Management System (INTOX DMS) was a software system developed several years ago, and enables a poison centre to compile three integrated databases, for enquiries, substances and products. It is available in English, French, Spanish and Portuguese.

CCOHS supports existing users of the INTOX DMS, particularly to enable ongoing use and reporting, however due to technological change and declining subscriptions, ongoing development of the software is not planned for the future.

Reach

The INTOX DMS is being used to actively support about 10 Poison Control Centres in countries around the world. Many centres have been using this management system for many years. These centres in turn support national, provincial or state-wide populations.

Health Canada Projects

WHMIS After GHS Resources

WHMIS After GHS Resources chart

WHMIS/GHS Education and Communication Ad Hoc Committee

CCOHS participates on the CAALL-OSH/AWCBC/Health Canada Ad Hoc Committee for WHMIS/GHS Education and Communication. This committee will encourage cooperation and sharing among jurisdictions to ensure efficient and timely resources to support workers, suppliers and regulators as they implement the GHS in Canada.

WHMIS Current Issues Committee (CIC) / Intergovernmental WHMIS Coordinating Committee (IWCC)

CCOHS participates on these two national committees, as a CIC member, and as an observer on the IWCC. CCOHS is able to contribute to the national discussions on WHMIS, and to provide technical support and advice based on its experience and outreach to Canadian employers, workers and other stakeholders.

 

Other Projects

Alternative Products Selection Guide

CCOHS undertook a project to revise and update its Alternative Products Selection Guide to support Canadian Forces Base Valcartier (Department of National Defense), through funding by Public Works and Government Services Canada. The Guide has already been used to evaluate and choose safer products. The improvements enhance the guidance for some hazard categories and provide a strategy for common situations where hazardous products being assessed have limited or no data available.

Occupational and Environmental Cancer E-Course

The Occupational and Environmental Cancer: Recognition and Prevention e-learning course was released in English in April 2008; the French language version was released in January 2009, and the Spanish version in 2010.

The course is aimed at the family doctor and health professionals but is of great interest to the workplace health and safety community. It supports the recognition of occupational and environmental exposures and occupational cancers. It was developed by members of the National Committee on Environmental and Occupational Exposures (NCEOE) in cooperation with CCOHS and was funded by the Canadian Partnership Against Cancer (CPAC).

General Health and Safety Services

By providing a comprehensive service of information covering all areas of workplace health and safety, CCOHS helps fulfill the information needs of Canadian workplaces. These services include information sources that assist Canadians in creating safe and healthy workplaces that encompass occupational health and safety practices, well-being initiatives, job design, organizational systems, compliance, HR management practices and the culture of the workplace.

Legislation Services

Canadian enviroOSH Legislation plus Standards

Canadian enviroOSH Legislation plus Standards collage

 

Databases

National Labour Operations Resources

Produced in cooperation with the Labour Program of Employment and Skills Development Canada (ESDC), this web-based service provides the full text of the Canada Labour Code and related CSA and CGSB standards as well as interpretive material and guidelines. Other key federal legislation relating to topics such as employment equity is included along with ESDC publications for the workplace.

Reach

The content of this product is critical to both government inspectors and federally regulated organizations in such industries as transport, banking and broadcasting.

Academic Support Program

The CCOHS Academic Support Program (ASP) is offered exclusively to universities and colleges as both a tool to educate students about environmental and occupational health and safety and as a guide to assist academic institutions in their efforts to achieve a safe and healthy working environment. This program includes MSDS, FTSS, CHEMINFO, RTECS®, the OSH References collection (comprised of OSHLINE® with NIOSHTIC®/ NIOSHTIC-2, CISILO, HSELINE, INRS Bibliographie, Canadiana and a PubMed subset), and several free resources.

Reach

The Academic Support Program has a total of 85 clients across Canada, 19 in the USA, and 11 International clients from countries such as Australia, Singapore, South Africa, United Kingdom, New Zealand, Denmark, Fiji, and Hong Kong. The reach of subscriptions around the world represents a reach of over 2.5 million students, faculty and staff.

Bibliographic Databases and the ILO Encyclopaedia

The bibliographic databases and the ILO Encyclopaedia form an important part of CCOHS' Web Information Service. The OSH References collection includes OSHLINE, the CCOHS database of references to occupational health and safety journal articles, reports and conference proceedings. Other databases include: NIOSHTIC®/ NIOSHTIC-2 from the US, HSELINE from the UK, CISILO from Geneva, INRS Bibliographie from France, CCOHS' own Canadiana, and a customized PubMed health and safety subset from the US National Library of Medicine. Adding over 100,000 references on occupational health and safety topics, the PubMed subset enriches and expands available content, and allows clients to conveniently search PubMed references alongside our other databases.

The ILO Encyclopaedia project is a collaborative effort between the ILO and CCOHS, in which CCOHS delivers the encyclopaedia together with the CIS/ILO database in English and French on the web.

Reach

OSH References currently has 66 subscribers in Canada (31), the USA (13) and internationally (22) from countries including Spain, Brazil, Japan, Italy, France, Australia and Germany. The ILO Encyclopaedia has subscribers in Canada (12), the USA (3), and other countries (9). Clients throughout the world include research institutes, universities, health and safety associations, government departments and industries. These bilingual products represent an invaluable and uniquely focused collection of references to occupational health and safety literature.

 

MSDS Services

MSDS Management Service (MMS)

MSDS Management Service (MMS) chart

MSDS and FTSS Databases

The basic MSDS and FTSS database service has been available from CCOHS for over 26 years and was developed to support Canadian workplaces for WHMIS compliance. Clients who already have internal management systems or who require access to a general library of MSDSs find that the MSDS database product meets their needs. The MSDS/FTSS databases are also an important resource for universities and academic institutions through the Academic Support Program.

Reach

MSDS and FTSS databases are key resources for organizations meeting their WHMIS workplace requirements. MSDS' were viewed by subscribers close to 900 times per working day this year, indicating that the service continues to have an active group of users, even as more organizations choose to use the more comprehensive MSDS Management Service.

 

Collaborative Projects

Marine Inspectors' Bookshelf

The Marine Inspectors' Bookshelf (MIB) CD-ROM was created at the request of Transport Canada personnel who were familiar with the work that CCOHS had completed for HRSDC on the National Labour Operations Resources CD-ROM. Previously, it was impractical for those working in marine safety to carry around print publications, and getting accurate information was very time consuming, especially for those aboard ships and in remote areas without Internet access. The MIB is an excellent example of how CCOHS has worked with its partners in Marine Safety to create an innovative and proven solution to improving access to information. Over 300 Transport Canada Marine Inspectors are the sole users of this product. The 23rd release of the MIB was issued in September 2013.

Natural Resources Canada Project

CCOHS is collaborating with Natural Resources Canada Earth Sciences Sector (ESS) to help identify the state of their occupational health and safety program as it relates to compliance with the Canada Labour Code and provide guidance on how to proceed with any remedial action required. ESS has facilities throughout Canada including field operations, laboratories, and warehouses. This is a good example of how CCOHS provides support services on occupational health and safety matters to federally regulated employers.

Technology Solutions

The Technology Solutions service unit was created this year to oversee, update, and improve the Centre's technological component of our products and services. The Technology Solutions team will focus on updating and improving how the Centre offers its existing products as well as mapping out a strategy for new product development in the future. In its first six months in operation, the team focused on the Web Information Service (WIS) and the development of mobile apps.

Mobile App Development

As the world has shifted in recent years towards delivery of information in the form of mobile apps, it has become increasingly important to expand the capabilities of CCOHS to delivery information in this form. This year, development continued to produce a mobile app version of the OSH Answers service. Development was completed for the initial version, for Apple's iOS (iPhone and iPad) systems. In addition, development of an Android version of the app was also started. Information delivery through mobile apps is expected to expand and CCOHS is developing a product strategy to address these changing needs.

Web Information Service

The Web Information Service (WIS) is a group of products (chemical databases, MSDS Management Service, Legislation services, to name a few) delivered through an online platform. Collectively, these products represent almost $2 million in annual revenue, which is over half the product and service revenue for the Centre. These products all use common database systems and search engine software to deliver the services to clients. This delivery platform had not been updated in ten years. Growth in the demand for the services required a modernization of both systems and processes to increase reliability and performance, and to support future development of new features for clients. A particular area of importance was to improve the interface to CCOHS' CRM system, in order to more reliably manage client user accounts on the web. The first phase, including deployment of new servers and software, was completed in December 2013.

Systems

The Systems group is responsible for system design and implementation, and providing technical support for CCOHS systems hardware and software related infrastructure, including network, servers, desktops, supporting equipment and application systems. The team works with internal staff and outside technical resources to ensure that CCOHS systems infrastructure work effectively and run smoothly. It also provides systems analysis, programming and technical support to other working groups in various projects.

eCommerce

Sales via the CCOHS e-commerce system were 3% higher than the previous year. The ecommerce system is continually monitored and updated to improve security, usability for clients, and overall quality.

CCWorks

CCOHS' Intranet, CCWorks, was completely redesigned and rebuilt this year. The benefits realized include: consistent, easy to access information pertaining to CCOHS internal policies and external projects; and easier to find and store information for all staff to access.

Business Information Systems

The goal of this project was to review and analyze internal business information systems and recommend improvements or replacements. The first step was to perform a systems analysis of the CCOHS internal business information systems. The analysis looked at the current state of our systems; determined where we want to be with these systems; and identified the gaps between where we are now and where we want to be. Meetings were held with users of the current information systems, enabling them to voice their concerns regarding the shortcomings and provide feedback for future requirements. The final report of this project has resulted in other projects, which include replacing our accounting and CRM systems, clean-up of our CRM data, and improving our lead management capabilities.

Telephone System Upgrade

A small team investigated various options and made recommendations for an upgraded telephone system to be installed in the next fiscal year.

Facilities Upgrade

A major project was undertaken in the summer of 2013 to replace the carpeting and repaint all of the walls. Unused office equipment was removed, and a much needed meeting space was added.

Support

Previous year’s IT security awareness training has improved staff's ability to recognise and deal with malware threats. This along with monitoring by the Systems staff and maintenance of strong anti-virus software resulted in no malware infections on user's computers. Threat and risk assessments were conducted to identify potential vulnerabilities and provide mitigation of the vulnerabilities. Security certificates are renewed yearly and deployed to provide proper encryption of sensitive information (e.g. credit card numbers and passwords). The network reconfiguration required a new corporate firewall to be deployed. This allowed for additional improvements in protection, flexibility, and reliability. The end result is an improvement to the overall security posture of CCOHS.

Numerous enhancements were completed to improve the performance and usability of CCOHS' internal Planning Tool. Connections between the various internal systems were enhanced to further improve data transfers and work processes. New servers, workstations and disk units were deployed to improve the reliability and performance for internal users and outward facing services.

CCOHS switched our internal network to use the government's SCNet Internet service in January. Staff are now using SCNet to access Internet sites as well as Government of Canada Intranet sites (Intergov which includes gcpedia, gcforums, financial systems, pay systems, Translation Bureau, etc.) This has resulted in quicker and more reliable access to these government services for all staff.

Corporate Culture

As Canada's national workplace health and safety resource, it is only natural that CCOHS would endeavour to lead by example and to "practice what we preach". We are committed to providing a work environment that is healthy and safe for our employees in which they can thrive and achieve their goals.

To help establish and maintain health and safety programs, CCOHS has created and adopted its own comprehensive health and safety management systems (OSH Works). Policies such as the Comprehensive Workplace Health and Safety Policy, Ergonomic Policy, Prevention and Resolution of Workplace Violence and Harassment Policy and Procedures and many more have been created and implemented at CCOHS, using OSH Works.

CCOHS has a variety of cross functional committees and activities that involve the employees in building a healthy and productive workplace in the four main components of the CCOHS Comprehensive Workplace Health and Safety Program (CWHSP):

  1. Occupational health and safety (the physical work environment).
  2. Psychosocial work environment (organizational culture and the organization of work).
  3. Workplace health promotion (wellness).
  4. Organizational community involvement.

The Joint Health and Safety Committee is actively involved in ensuring that the work environment is safe, conducting regular, thorough inspections of the facilities, addressing issues related to workplace health and safety, and in making recommendations to management.

The Healthy Workplace Team, comprised of employees and managers, organizes regular activities to help promote healthy habits, team building, community involvement, and encourage positive engagement among the staff. In an effort to reduce and prevent musculoskeletal disorders, CCOHS engaged an ergonomist to assess employee workstations and work design.

The issue of workplace mental health is important to CCOHS, not only as part of our mandate to advance a comprehensive approach to workplace health and safety, but also in our efforts to create a mentally healthy workplace for our own employees; an environment in which people feel protected from psychological harm and are given the opportunity to feel productive and achieve their potential. CCOHS has established a dedicated cross-functional team to champion and lead the implementation of the National Standard of Canada for Psychological Health and Safety in the Workplace. CCOHS is also participating with the Mental Health Commission of Canada to share their journey as a case study that others may learn of the challenges, avoid some pitfalls, and enjoy a smoother implementation. The case study approach will also help raise awareness of the issue of workplace mental health and the Standard. In addition to the usual benefits of a mentally healthier workplace, such as increased productivity, we expect the experience, knowledge and perspective garnered from the implementation process to be invaluable to, and shared in, our occupational health and safety work as an organization.

Health and Fitness

Health and Fitness chart

Giving Back

Giving Back chart

Finance

Financial Review

INDEPENDENT AUDITOR'S REPORT

Raymond Chabot Grant Thornton LLP
2505 St-Laurent Blvd.
Ottawa, Ontario K1H 1E4
Telephone: 613-236-2211
Fax: 613-236-6104
www.rcgt.com

To the Council of Governors of the Canadian Centre for Occupational Health and Safety and the Minister of Labour

We have audited the accompanying financial statements of the Canadian Centre for Occupational Health and Safety, which comprise the statement of financial position as at March 31, 2014, and the statements of operations and net financial position, statement of change in net debt and statement of cash flow for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Canadian Centre for Occupational Health and Safety as at March 31, 2014, and the results of its operations, changes in its net debt, and its cash flow for the year then ended in accordance with the Canadian public sector accounting standards.

Other Matters

The financial statements of the Canadian Centre for Occupational Health and Safety for the year ended March 31, 2013, were audited by another auditor who expressed an unmodified opinion on those statements on June 27, 2013.

Raymond Chabot Grant Thornton LLP
Chartered Accountants, Licensed
Public Accountants

June 24, 2014
Ottawa, Canada

MANAGEMENT RESPONSIBILITY FOR FINANCIAL STATEMENTS

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2014, and all information contained in these statements rests with the management of the Canadian Centre for Occupational Health and Safety (CCOHS). These financial statements have been prepared by management in accordance with the Government’s accounting policies, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant deficiencies from Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Centre’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in CCOHS’ Departmental Performance Report, is consistent with these financial statements.

An Audit Committee appointed by the Council of Governors of CCOHS has reviewed these statements with management and the auditors, and has reported to the Council of Governors. The Council of Governors has approved the financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies. Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout CCOHS and through conducting an annual risk-based assessment of the effectiveness of the system of internal control over financial reporting (ICFR).

An assessment for the year ended March 31, 2014 was completed in accordance with the Treasury Board’s Policy on Internal Control and the results and action plans are summarized in the annex.

The system of ICFR is designed to mitigate risks to a reasonable level based on an on-going process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

CCOHS will be subject to periodic Core Control Audits performed by the Office of the Comptroller General and will use the results of such audits to adhere to the Treasury Board Policy on Internal Control.

In the interim, CCOHS has undertaken a risk-based assessment of the system of ICFR for the year ended March 31, 2014, in accordance with the Treasury Board Policy on Internal Control, and the results and action plan are summarized in the annex. The annex is available on CCOHS’ website at the following location: http://www.ccohs.ca/ccohs/reports/reports_council.html.

Raymond Chabot Grant Thornton LLP, the independent auditor for CCOHS, has expressed an opinion on the fair presentation of the financial statements of CCOHS which does not include an audit opinion on the annual assessment of the effectiveness of CCOHS’ internal controls over financial reporting.

Approved by:

Steve Horvath
President and Chief Executive Officer
Frank Leduc, CPA, CMA
Vice President, Finance and Chief Financial Officer

Hamilton, Canada
June 24, 2014

Approved by:

Kin Choi
Chairperson
Steve Horvath
President and Chief Executive Officer
Frank Leduc, CPA, CMA
Vice President, Finance and Chief Financial Officer

NOTES TO THE FINANCIAL STATEMENTS
For the year ended March 31, 2014 (in dollars)

  1. Authority and Objectives

    • The Canadian Centre for Occupational Health and Safety (CCOHS) was established in 1978 under the Canadian Centre for Occupational Health and Safety Act and is a departmental corporation named in Schedule II to the Financial Administration Act. The objectives of CCOHS are to promote the right of Canadians to a healthy and safe working environment and to enhance the physical and mental health of workers. CCOHS’ operating expenditures are funded in part by its operating revenue and by a budgetary lapsing appropriation.
    • CCOHS has one program activity for reporting purposes, in addition to internal services. The activity is occupational health and safety information development, delivery services and tripartite collaboration.
    • The goal of this program is to provide free information on occupational health and safety to support Canadians in their efforts to improve workplace safety and health. Citizens are provided information through a free and impartial personalized service via telephone, e-mail, person-to-person, fax or mail. Alternatively, they can independently access a broad range of electronic and print resources developed to support safety and health information needs of Canadians. This may include cost recovery products and services and is supported financially by contributions from various stakeholders.
    • Through health and safety information development, CCOHS collects, processes, analyzes, evaluates, creates and publishes authoritative information resources on occupational health and safety for the benefit of all working Canadians. This information is used for education and training, research, policy development, development of best practices, improvement of health and safety programs, achieving compliance, and for personal use. When the product or service provided by CCOHS is to identifiable external recipients with benefits beyond those enjoyed by the general taxpayer, a fee is charged.
    • CCOHS promotes and facilitates consultation and cooperation among federal, provincial and territorial jurisdictions and participation by labour, management and other stakeholders in the establishment and maintenance of high standards and occupational health and safety initiatives for the Canadian context. The sharing of resources results in the coordinated and mutually beneficial development of unique programs, products and services. Collaborative projects are usually supported with a combination of financial and non-financial contributions to the programs by partners and stakeholders and result in advancement of the health and safety initiatives.
    • Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are:
      • Management and Oversight Services;
      • Communications Services;
      • Legal Services;
      • Human Resources Management Services;
      • Financial Management Services;
      • Information Management Services;
      • Information Technology Services;
      • Real Property Services;
      • Material Services;
      • Acquisition Services;
      • and Travel and Other Administrative Services.
    • Internal Services include only those activities and resources that apply across an organization and not to those provided specifically to a program.
  2. Significant Accounting Policies

    • These financial statements have been prepared using the Government’s accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

      Significant accounting policies are as follows:
      • Parliamentary authorities
        • CCOHS is financed in part by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to CCOHS do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and net financial position and the statement of financial position are not necessarily the same as those provided through authorities from Parliament. Note 4 provides a high-level reconciliation between the bases of reporting.
        • Liquidity risk is the risk that the Centre will encounter difficulty in meeting its obligations associated with financial liabilities. The entity’s objective for managing liquidity risk is to manage operations and cash expenditures within the appropriation authorized by Parliament or allotment limits approved by the Treasury Board.
        • The entity’s risk exposure and its objectives, policies and processes to manage and measure this risk did not change significantly from the prior year.
      • Net Cash Provided by Government
        • CCOHS operates within the Consolidated Revenue Fund (CRF). The CRF is administered by the Receiver General for Canada. All cash received by CCOHS is deposited to the CRF and all cash disbursements made by CCOHS are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements, including transactions between departments of the Government.
      • Net cash provided by government
        • Amounts due from or to the Consolidated Revenue Fund (CRF) are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represents the net amount of cash that CCOHS is entitled to draw from the CRF, without further authorities, in order to discharge its liabilities. This amount is not considered to be a financial instrument.
      • Revenues
        • Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues. Subscriptions revenues are recognized in the period when the initial shipment is made for all physical goods, such as CD-ROM, and DVD. Revenues for subscriptions of internet based products are recognized over the term of the subscription.
        • Subscriptions are based upon the right to use the information for a specified period. Information may be updated during the subscription period.
        • Contributions to inquiries service received in advance are recognized in the next fiscal year as this relates to the service period for the contribution.
        • Cash that has been received but not yet earned is recorded as deferred revenue. The deferred revenue represents cash received in advance of initial and ongoing product delivery, services or granting of access to the website.
      • Expenses – Expenses are recorded on the accrual basis:
        • Vacation pay and compensatory leave are accrued as the benefits earned by employees under their respective terms of employment.
        • Services provided without charge by other government departments for accommodation, the employer’s contribution to the health and dental insurance plans and audit services are recorded as operating expenses at their estimated cost. A corresponding amount is reported as government funding.
      • Employee future benefits
        • Pension benefits: All eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. CCOHS’ contributions are currently based on a multiple of an employee’s required contributions and may change over time depending on the experience of the Plan. CCOHS’ contributions to the Plan are charged to expenses in the year in which the services are rendered and represent its total obligation to the Plan. Current legislation does not require CCOHS to make contributions for any actuarial deficiencies of the Plan.
        • Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits were accrued as employees render the services necessary to earn them and are estimated based on employees' salaries, duration of service and age. Entitlements stopped accruing on April 1, 2011. The remaining balance will be paid upon termination.
        • Accumulated sick leave: employees are entitled to sick leave benefits that accumulate but do not vest. No amount has been recorded in the financial statements in respect of these benefits as they are not significant.
      • Accounts receivable
        • Accounts receivable are stated at amounts expected to be ultimately realized. A provision is made for receivables from external parties where recovery is considered uncertain.
        • Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The entity is not exposed to significant credit risk. The entity provides services to other government departments and agencies and to external parties in the normal course of business. Accounts receivable are due on demand. The maximum exposure the entity has to credit is risk equal to the carrying value of its accounts receivables.
      • Contingent liabilities
        • Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.
      • Foreign currency transactions
        • Transactions involving foreign currencies are translated into Canadian dollar equivalents using rates of exchange in effect at the time of those transactions. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange in effect at year end. Gains and losses resulting from foreign currency transactions are included in the statement of operations and net financial position according to the activities to which they relate.
      • Inventories for resale
        • Inventories for resale are valued at the lower of cost and net realizable value. Inventories for resale are primarily print materials held for resale.
      • Tangible capital assets
        • Management has revised its capitalization policy in accordance with Treasury Board Standards in order to better reflect the nature of the operation. All tangible capital assets having an initial cost of $5,000 or more are recorded at the acquisition cost. Tangible capital assets are amortized over their estimated useful life on a straight-line basis, as follows:
      • Measurement uncertainty
        • The preparation of these financial statements are in accordance with Canadian public sector accounting standards and requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The liability for employee future benefits and the estimated useful life of tangible capital assets are the most significant items where estimates are used. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
  3. Net Debt

    • The net debt is calculated as the difference between liabilities and financial assets. Employee severance benefits and vacation pay obligations represent the most significant components of net debt as these obligations are paid from future Parliamentary authorities.
  4. Parliamentary Appropriations

    • CCOHS receives its funding through annual Parliamentary authorities and external revenues. Items recognized in the Statement of Operations and Net Financial Position and the Statement Financial Position in one year may be funded through Parliamentary authorities in prior, current or future years. Accordingly, CCOHS has different net results of operations for the year on a government funding basis than on an accrual accounting basis. These differences are reconciled as follows:

  5. Revenues

  6. Tangible capital assets

  7. Accounts receivable

  8. Accounts payable and accrued liabilities

    • The accounts payable and accrued liabilities are measured at cost, all of which are due within the next 12 months. The following table presents details of accounts payable and accrued liabilities:
  9. Deferred revenue

    • Donations
      • CCOHS, by virtue of subsection 6(3) of its Act, may acquire money or other property by gift or otherwise and expend or dispose of those donations subject to their terms, if any. CCOHS received $4,500 in donations in 2014 (2013- $7,095). The balance at March 31, 2014 is $110,902 (2013- $106,402).
    • Contributions to Inquiries Service
      • CCOHS receives contributions from agreements with provincial parties to support the Inquiries Service for a fiscal year. The contributions are meant to be used in the year of contribution by the provincial organization, which may differ from the year end of CCOHS. Deferred contributions may occur when cash is received in advance of the funded year.
  10. Employee future benefits

    • Pension benefits
      • CCOHS employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Quebec Pension Plans benefits and they are indexed to inflation.
      • Both the employees and CCOHS contribute to the cost of the Plan. The 2014 expense amounts to $785,661 (2013 - $787,772), which represents approximately 1.6 (2013- 1.7) times the contributions by employees.
      • CCOHS’ responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.
    • Employee severance benefits
      • CCOHS provides severance benefits to its employees based on eligibility, years of service and final salary which provides for one week of salary per year of service up to 30 years. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at March 31, is as follows:
      • As part of the collective agreement negotiations and changes to conditions of employment for other employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from CCOHS. These changes have been reflected in the calculation of the outstanding severance benefit obligation.
  11. Related party transactions

    CCOHS is related as a result of common ownership to all Government departments, agencies, and Crown Corporations. CCOHS enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, CCOHS received common services which were obtained without charge from other Government departments as disclosed below.

    • Services Provided Without Charge by other government departments
      • During the year, CCOHS received services without charge from certain common service organizations, related to accommodation, audit services, the employer’s contribution to the health and dental insurance plans. These services provided without charge have been recorded in the Statement of Operations and Net Financial Position as follows:
      • The Government has centralized some of its administrative activities for efficiency and costeffectiveness purposes so that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada are not included in CCOHS’ Statement of Operations and Net Financial Position.
    • Other Transactions With Related Parties
  12. Segmented information

    • Presentation by segment is based on CCOHS’ program activity architecture. The presentation by segment is based on the same accounting policies as described in summary of significant accounting policies in note 2. The following table presents the expenses incurred and revenues generated for the main program activities, by major object of expense and by major type of revenues. The segment results for the year are as follows: