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Annual Report of the Council

April 1, 2023, to March 31, 2024

Council of Governors

The Canadian Centre for Occupational Health and Safety (CCOHS) is a federal departmental corporation reporting to the Parliament of Canada through the Minister of Labour and Seniors and is governed by a Council of Governors representing governments (federal, provincial and territorial), employers, and workers. This structure ensures a balanced, impartial approach.

  • Chair

    • Brenda Baxter
  • Employer

    • Joseph BajzathAir Canada
    • Candace DiCresce*Rogers Communications
    • Lori KennedyCanadian Pacific Railway
    • Amir RazaFedEx Express Canada
  • Labour

    • Jenna BrookfieldCanadian Union of Public Employees (CUPE)
    • Julie HébertUnited Steelworkers (Syndicat des Métallos)
    • Andrea PeartPublic Service Alliance of Canada (PSAC)
    • Tara PeelCanadian Labour Congress (CLC)
  • Provincial and Territorial

    • Gail BolandNewfoundland and Labrador
    • Rodney CookOntario
    • Kurt DieckmannYukon
    • Jamie Hall*Manitoba
    • Dave KramerManitoba
    • Myles MorrisAlberta
    • Gary O'Toole*Nova Scotia
    • Cheryl Paynter*Prince Edward Island
    • Tim PetersenNew Brunswick
    • Dan Strand*British Columbia
  • Executive Board

    • Anne Tennier (Chair)
    • Joseph Bajzath
    • Rodney Cook
    • Julie Hébert
    • Lori Kennedy
    • Andrea Peart
  • Audit and Risk Committee

    • Joseph Bajzath (Chair)
    • Julie Hébert
    • Lori Kennedy
    • Myles Morris
    • Andrea Peart
    • Tim Petersen
    • Amir Raza
  • Human Resources and Governance Committee

    • Rodney Cook (Chair)
    • Gail Boland
    • Jenna Brookfield
    • Kurt Dieckmann
    • Lori Kennedy
    • Tara Peel
    • Amir Raza

*term expired/resigned

Message from the Council Chair and President

We are pleased to present the 2023-2024 CCOHS Annual Report of the Council that highlights the work and achievements of the Centre over the past year.

While the last couple of years have seen their challenges, they've also opened the door for new opportunities for growth and change. With the help of our partners and stakeholders, we've been able to do what we do best - help Canadian workplaces foster a culture of safety where both psychological and physical health and safety are prioritized to keep our workforce thriving.

This year, guided by our new strategic plan, we strengthened our partnerships and created new ones, and demonstrated national leadership on emerging health and safety issues. We did this by focusing on priority sectors including small business and workers at higher risk including new and young workers, as well as international guest workers. We also helped support workplaces with our free resources and guidance on priority areas of concern such as the impacts of climate change, psychological health and safety, musculoskeletal disorders and chemical safety.

To cultivate thought leadership and tripartite participation aimed at reducing or eliminating occupational hazards, CCOHS hosted its seventh national forum, The Changing World of Work, in Halifax. This unique event brought together 224 leaders, influencers and change makers from labour, employers, and government from all over Canada to explore the impacts of change on work and the health, safety, and well-being of workers, and to inspire positive change in Canadian workplaces. The attendee survey showed that 98% were satisfied with the knowledge enrichment of the forum, and 86% said they would apply what they learned to their workplace.

Our partnership with the Public Health Agency of Canada was reimagined this year as we shifted our focus from COVID-19 related information to respiratory infectious diseases, travel health and safety, zoonotic diseases, and mental health. Together, we developed a series of resources including tip sheets, infographics, videos, risk checklists and an online course.

The Council of Governors is an integral part of the success of CCOHS providing strategic direction as well as guidance, leadership and advice. During the year we had several changes to the Council. We welcomed new appointees: Julie Hérbert (United Steelworkers – Syndicat des Métallos), Tara Peel (Canadian Labour Congress) and Dave Kramer (Manitoba). We said farewell and thank you to our outgoing Council members for their commitment and service: Candace DiCresce (Rogers Communication), Jamie Hall (Manitoba), Dan Strand (British Columbia), Gary O'Toole (Nova Scotia) and Cheryl Paynter (Prince Edward Island).

Thank you to our Council of Governors for their commitment to health and safety and ongoing efforts and support of CCOHS. We also want to express our appreciation to everyone at CCOHS for their excellent work and dedication in delivering quality services, information and guidance to help make workplaces safe for all.

Brenda Baxter
Chair of the Council of Governors
Anne Tennier, P.Eng., EP
President and CEO

CCOHS by the Numbers

The Canadian Centre for Occupational Health and Safety (CCOHS) supports the principle that every worker has a fundamental right to a healthy and safe workplace. For more than 45 years, we have served as Canada's trusted source dedicated to advancing workplace health and safety.

Motivated and inspired by this guiding principle and our vision to eliminate work-related injuries and illnesses, we remain committed every day to providing workplaces and working people in Canada with the information and resources they need to be safe at work.

Here are some noteworthy numbers about the Centre that put into context the productivity, reach and impact we have achieved relative to our size and funding. As we look toward the year ahead, we will continue to meet the changing needs of workplaces and workers by providing credible, trusted information and resources to help make Canada the safest country in the world to work.

CCOHS by the Numbers infographic 1
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CCOHS by the Numbers infographic 2
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Strategic Plan 2023 - 2027

In 2023, after rigorous consultations with stakeholders, users, and our staff to garner a deeper understanding of the role CCOHS could play and the services we could offer workplaces in Canada, we developed a new four-year strategic plan.

Vision, Priorities and Goals infographic
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Addressing Priority Sectors and Current Health and Safety Issues

With our strategic plan to guide us, we served key sectors such as small businesses and federal government agencies. We also addressed specific health and safety issues such as the impacts of climate change, psychological health and safety, chemical safety and musculoskeletal injuries and disorders.

Small and Medium Sized Businesses

According to the most recent report by Innovation, Science and Economic Development Canada, small businesses make up 97.9% of employer businesses in Canada. Between 2020 and 2021, these businesses were responsible for 69% of the net employment in the private sector, adding about 494,300 jobs in the country. Employers are responsible for creating a healthy and safe working environment, no matter where the business is located or its size. We understand the challenges many small businesses face, and we have resources to help support.

Health and Safety Foundations Handbook

We published the Health and Safety Foundations handbook which provides a basic understanding of occupational health and safety. It covers how workplaces can identify, assess, and control hazards and how to implement the required hazard control measures to protect workers. While the handbook is suitable for any sized organization, small to medium sized employers can use it as a guide to get them started on a health and safety program.

Online Course: Health and Safety for Small Business

The Health and Safety for Small Business course introduces owners and managers to health and safety issues that can occur in small businesses. It offers practical information and strategies to identify hazards, manage risks, and plan for emergencies as part of an overall health and safety program.

Small Business Web Portal

Development has started on a new online health and safety hub for small businesses to be ready in 2024. The website will provide small business owners with information, tools, and a document repository to help them comply with occupational health and safety legislation in their province or territory and keep their workers healthy, safe and thriving.

Federal Government Agencies and Public Administration

In Canada, federally regulated employers must provide health and safety training to employees. To support federal government agencies, we've developed health and safety resources to help them understand their occupational health and safety responsibilities and duties. We updated our online courses and created new ones related to the Canada Labour Code and associated regulations, harassment and violence prevention, and hazard prevention programs. We also partnered with federal agencies, such as the Public Health Agency of Canada and Transport Canada, to develop resources and spread awareness on workplace safety topics.

Roster of Investigators

The Labour Program, in consultation with a tripartite expert group of federally regulated employers and labour representatives, established the Roster of Investigators, a list of qualified, professional investigators, to support the Work Place Harassment and Violence Prevention Regulations. The roster is available on the CCOHS website, making it accessible to organizations and individuals who may need to investigate and address occurrences of workplace harassment and violence to be compliant with the regulations. The tool has maintained a roster of 75 investigators across Canada, with language profiles in both English and French.

Online Course: Harassment and Violence Prevention

Since 2021, we have provided three online courses to help employers, managers, and employees in federally regulated work places understand their specific roles and responsibilities in accordance with the Work Place Harassment and Violence Prevention Regulations. 6,380 course seats were accessed this year.

Online Course: Canada Labour Code, Part II: An Overview

The Canada Labour Code, Part II: An Overview online course helps federally regulated employers understand the requirements of the Code and how it should be applied. The updated course features a refreshed Workplace Hazardous Materials Information System (WHMIS) section and expands on the duties of health and safety representatives, workplace health and safety committee members, and policy health and safety committee members.

Online Course: Fatigue Management at Sea

We partnered with Transport Canada Marine Safety and Security to develop the Fatigue Management at Sea online course. Intended for seafarers and authorized representatives, the course was created to help those who work in the marine industry mitigate the risks associated with fatigue at sea. More information can be found in the “Partnering for Impact” section of this report.

Public Health Agency of Canada

In May 2020, we began a partnership with the Public Health Agency of Canada to develop workplace related guidance for all workers in Canada. While the partnership initially started to help workplaces navigate COVID-19 protocols, we expanded our offering to include respiratory infectious disease resources. More information can be found in the “Partnering for Impact” section of this report.

Psychological Health and Safety

Everyone has the right to a healthy and safe workplace, and that includes mental health. We continue to advance this important topic by spreading awareness and developing online courses, tools and resources.

Healthy Minds at Work Website

The Healthy Minds at Work website (www.ccohs.ca/healthyminds) shares resources from CCOHS and other credible organizations to help employers and workers improve mental health at work. The site also hosts and serves as a gateway to all our mental health-related tools created in partnership with Canadian organizations: Guarding Minds at Work, Caring for Healthcare Workers, Psychologically Safe Team Assessment, Psychologically Safe Leader Assessment, Caring for the Paramedic Community, and StressAssess.

Psychologically Safe Team Assessment: Canada Life

To support the advancement of workplace mental health, we partnered with Workplace Strategies for Mental Health, compliments of Canada Life, and researchers from Queen's University to create the Psychologically Safe Team Assessment tool (www.psychologicallysafeteam.com). The free online resource helps team leaders gather information from their team members to help with continual improvement. Resources such as team activity options, workshop materials and facilitation tips are also included to help build effective and resilient teams.

Psychologically Safe Leader Assessment: Canada Life

In partnership with Workplace Strategies for Mental Health, compliments of Canada Life, we continue to host and support the Psychologically Safe Leader Assessment tool (www.psychologicallysafeleader.com), which allows individuals and organizations to identify and strengthen their psychological health and safety leadership strategies.

Guarding Minds at Work: Canada Life

In partnership with Workplace Strategies for Mental Health, compliments of Canada Life, we provide website development, hosting, and technical support for the Guarding Minds at Work (www.guardingmindsatwork.ca) online survey tool. Users can track the psychosocial factors described in the National Standard of Canada on Psychological Health and Safety in the Workplace, and employers' reports include a measurement of the psychosocial hazards described in the International Organization for Standardization (ISO) 45003:2021. Indicators of workplace inclusion, stress and trauma were also added in 2023.

Healthy Workplaces Website

The Healthy Workplaces (www.ccohs.ca/healthyworkplaces) website is a resource for employers, workers and practitioners to find guidance to help improve worker well-being. Resources such as podcasts, fact sheets and courses on topics like workplace stress, active living and caregiving are all available on the site.

Webinar Series: Beyond the Assessment

To help employers implement mental health programs in their workplace, we hosted a free, four-part webinar series, Beyond the Assessment, which explored practical approaches and considerations for developing workplace mental health and safety programs. More information about this series can be found in the “Connecting with Canadians” section of this report.

Podcast: Creating Inclusive Workplaces for Trans and Non-Binary Workers

To help employers understand how to make the workplace safer and more inclusive for trans and non-binary workers, we interviewed diversity and inclusion champion Dani Gomez-Ortega for a podcast episode. From educating workers on trans issues and human rights, to ensuring access to gender neutral washrooms, the episode discussed why inclusive workplaces matter, roles and responsibilities, and the huge impact kindness can make. Creating Inclusive Workplaces for Trans and Non-Binary Workers (www.ccohs.ca/products/podcasts#c_13665) was released in June 2023 and has had over 650 listens. Dani Gomez-Ortega was also a speaker at Forum 2023: The Changing World of Work.

Workers at Higher Risk

New, young, gig, and guest (temporary international) workers play an important role in the Canadian economy. And they're also among the most at risk workers as their rights may not always be communicated or understood. To protect these workers, it's important to assess how they may be at risk, take steps to prevent and address potential hazards, and maintain a safe working environment. From our Young Workers Zone website to awareness resources like our podcast on creating safe workplaces for international workers, we bolstered our services this year to help support these workers.

Young Workers Zone and Teaching Tools

The Young Workers Zone (www.ccohs.ca/youngworkers) website provides employers, parents and teachers with information to help support the health and safety of young workers. It also aims to raise awareness of their rights and responsibilities on the job. In 2023, a new resource page with an accompanying infographic, Mental Health at Work: A Shared Responsibility, was added to help young workers understand their rights and their employers' rights and responsibilities when it comes to their mental health. This year, additional supports, tools and resources were added to the website to help employers develop a culture that prioritizes psychological health and safety.

Podcast: Creating Safe Workplaces for International Workers

An essential part of the Canadian economy, international workers face several unique factors that put them at higher risk for injury. These include language barriers and fears around work permits and job security that may prevent them from speaking up about unsafe conditions. We produced a podcast with Francy Munoz, Community Legal Worker at the Windsor Essex Bilingual Legal Clinic, and leader of the C.A.R.E. for International Workers program, to discuss how to improve workplace safety for international guest workers. The episode (www.ccohs.ca/products/podcasts#c_13672) has had nearly 600 listens since it was published in August 2023.

Climate Change

Climate change can have many impacts on workplaces, workers and the work they do. To help address these challenges and prepare for new emerging risks, we created courses, handbooks, infographics and fact sheets. We also published articles to increase awareness and action and took part in media interviews about the importance of taking a proactive approach to safety.

Climate Change: Workplace Impacts Handbook

The Climate Change: Workplace Impacts handbook helps workplaces prepare for potential challenges and impacts from climate change. The free publication outlines how to identify, assess, control and monitor climate-related hazards. It provides guidance for taking climate-related events into account when establishing policies and programs. It also addresses how to consider the impacts of climate change when completing workplace hazard identification and risk assessments.

Online Course: Climate Change Workplace Impacts

The Climate Change Workplace Impacts course explains the impacts of climate change on both workplaces and the psychological well-being of workers. It also explores ways to address these effects and how to navigate climate-related challenges. Within the first six months of its release, more than 1,600 people took the course.

Infographic: Climate Change Impacts on Work

Workplaces play a critical role in supporting workers amidst the challenges posed by climate change. These challenges can include operational disruptions, increased physical health risks such as heat stress, and mental health concerns like eco-anxiety, which can lead to depression and insomnia. The Climate Change Impacts of Work infographic outlines steps to identify hazards and assess risks through a climate change lens, the impacts on workers and workplaces, and practical support measures. The infographic has been accessed 1,439 times since its release.

Climate Change Fact Sheets

Our collection of climate change related fact sheets outlines how to prepare for climate related emergencies, and the impacts of working in a warming climate due to climate change. This year we added fact sheets on working in extreme cold and the impacts of climate change on process safety.

Musculoskeletal Injuries

Musculoskeletal injuries are painful disorders of muscles, tendons and nerves that develop over time from tasks that repeatedly cause stress and injury to tissues. They are the most frequent type of lost-time injury and the single largest source of lost-time costs in Canada. Musculoskeletal injuries don't discriminate – anyone can suffer from one. That's why we remain committed to sharing information and resources about prevention and awareness.

International Repetitive Strain Injury (RSI) Awareness Day

As one of the leading causes of workplace injuries in Canada, repetitive strain injuries are a major cause for concern. International Repetitive Strain Injury (RSI) Awareness Day (February 29 or February 28 in non-leap years) is a day devoted to raising awareness of these injuries, also known as musculoskeletal disorders. To show national leadership and inspire workplaces to focus on prevention, we ran promotional marketing and social media campaigns to encourage workplaces to share information and resources about these injuries. The social media campaign resulted in 18,344 impressions across all channels. Additionally, our repetitive strain injury media release garnered more than 575,000 impressions. As a result, the RSI Awareness Day web page had 10,151 page views (up almost 24% over last year).

Infographic: Musculoskeletal Disorders

Outlining common causes and symptoms of musculoskeletal disorders and actions employers can take to address these issues, our updated Musculosketal Disorders infographic shares quick tips on how to develop a prevention program and encourages early reporting from workers. The infographic was widely shared leading up to RSI Awareness Day and as result, was accessed over 6,800 times this year.

Podcast: Musculoskeletal Disorders and Mental Health

Stress, job dissatisfaction, and feeling unsupported can impact workload and work pace, increasing the risk of a musculoskeletal or mental health injury. In February 2024, we interviewed Dr. Heather O'Reilly, Assistant Professor in the School of Interdisciplinary Science at McMaster University, to understand the relationship between physical and mental injuries, and how workplaces can take steps towards assessment and prevention. The podcast has had over 500 listens since its release.

Chemical Safety

Chemicals are in every workplace, ranging from cleaning products to chemicals produced on site. Exposure to chemicals can cause occupational disease and injury and can present physical hazards such as fires or explosions. There are also legislative requirements for the Workplace Hazardous Materials Information System (WHMIS). To help keep everyone safe, it's critical to understand and address risks, and ensure workers know how to work safely with hazardous products and other chemicals.

CANManage

CANManage is our online service designed to help workplaces manage and maintain their safety data sheets. The service supports small and medium sized organizations in meeting their regulated WHMIS compliance obligations by keeping their safety data sheet collections current, complete and accessible to those who need them. We updated CANManage in August 2023 with new functionality and enhanced features for a better user experience. Clients can now add or remove safety data sheets and quickly find what they're looking for using advanced search features. They can also access WHMIS resources and connect with our team of experts for support. Future updates to the service include additional self-service enhancements, plus a mobile application.

Testimonials

“Everything works perfectly, and the new service is great! I find it easier to navigate and more interactive.” - Hôpital Montfort

“So well managed Service is spectacular. One of the best services we have had.” - Canadian Coast Guard

INCHEM

The International Programme on Chemical Safety (IPCS) INCHEM database is a collection of international peer-reviewed information on chemicals commonly used throughout the world, which may also occur as contaminants in the environment and food. The collection of 8,544 documents received more than 1 million views, and 624,045 website visits from all countries this year (down 31.4% from last year).

CHEMINFO

The CHEMINFO database provides chemical health and safety information for more than 1,700 important workplace chemicals to help identify hazards, control exposures, and prevent incidents in the workplace. This year, CHEMINFO users accessed 4,493 online records.

WHMIS.org: Canada's National WHMIS Portal

WHMIS.org is an online information and resource hub for workers in Canada. The website is a collaborative project between CCOHS and the Workplace Hazardous Materials Bureau of Health Canada, as well as each federal, provincial, and territorial occupational health and safety regulatory jurisdiction across Canada.

The website was updated to reflect the requirements of the amended Hazardous Products Regulations as of December 15, 2022.The WHMIS Classification Decision Trees tool created by CCOHS two years ago was also updated to reflect the amended WHMIS regulations. The tool includes a total of 48 decision trees.

Additionally, we developed and launched the Label Compliance Tool this year. This tool provides an overview of common label non-compliances, along with tips and good practices to help suppliers prepare hazardous product labels. We also began design work to refresh the website, which involves modernizing the interface for a better, more accessible user experience.

Overall, 214,242 users visited WHMIS.org. The top three provinces with visitors to the site were Ontario (53%), Alberta (13%) and British Columbia (12%).

Online Course: WHMIS for Workers

To help Canadians work safely with hazardous products, we partnered with the Workplace Hazardous Materials Bureau of Health Canada to create the WHMIS for Workers online course. The course was updated in May 2023 to reflect the December 2022 amendments to WHMIS. Overall, 43,495 seats were sold this year, bringing the total amount sold since its inception to 699,555. The top three provinces accessing the course continue to be Ontario, Saskatchewan and British Columbia.

Health Canada: WHMIS Committees

For many years we have been members of three Health Canada WHMIS committees. The WHMIS Current Issues Committee (CIC) facilitates information and knowledge-sharing between government regulators and affected stakeholders (workers, employers, and suppliers). We are also an observer on the Intergovernmental WHMIS Co-ordinating Committee (IWCC), a forum for regulators from federal, provincial and territorial governments along with Health Canada to exchange information and ideas related to the implementation of the Hazardous Products Act and Regulations. We have developed secure portals to provide members of the IWCC and CIC access to documents and resources. CCOHS is also an observer on the Canadian WHMIS Coordinators Committee (CWC), a forum for regulators from federal, provincial, and territorial governments to exchange information and ideas on the implementation of WHMIS in their individual jurisdictions.

Serving Canada to Improve the Lives of Workers

Everyone has a role to play in workplace health and safety. We provide easy access to a wide range of credible information, tools and services to help keep everyone engaged in creating healthier workplaces for all.

Answering Questions

OSH Answers Fact Sheets

Our collection of more than 700 OSH Answers fact sheets features credible information in an easy-to-read format. Developed by our team of health and safety specialists, the fact sheets cover a wide range of workplace health and safety topics including hazards, chemicals, mental health, diseases, ergonomics, and health promotion. Our fact sheets are free, available on our website and can be accessed anytime, from anywhere.

This year, 18 new fact sheets were added to the collection on various topics, including human rights and personal protective equipment, protective headwear, gender health and safety, newcomers, and pregnancy and protective reassignment. We also focused on topics related to core health and safety principles, such as risk assessments, hazard identification, and the hierarchy of controls. In addition, we covered emerging health and safety topics such as climate change and advances in technology.

Our fact sheets were also referenced in more than 400 news articles, blog posts and social media posts on topics such as mental health, ergonomics, chemical safety, pregnancy, menopause, silica, and substance use.

Most Popular Fact Sheets

English: WHMIS 2015 Pictograms, WHMIS Hazard Classes, WHMIS Safety Data Sheets

French: Pictogrammes, Phénomène de Raynaud, Syndrome du canal carpien

OSH Answers Fact sheets and app infographic
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Safety InfoLine

Our Safety InfoLine connects individuals in Canada directly to health and safety specialists. The service is free and confidential, providing credible information related to workplace health and safety questions or concerns. This year, the service received 7,876 inquiries. Similar to previous years, the top areas of concern were general health and safety topics, including administration, policies, and programs, as well as legislation and addressing chemicals in the workplace (WHMIS).

Overall, users continue to value the service. According to survey results, 84% of users were very satisfied with the information they received, 87% were satisfied with the timeliness of their response and 71% indicated the information received would lead to current or future changes to their workplace. Employers remained the largest user group, accounting for 41.4% of inquiries, followed by labour at 24.2%.

Testimonials

“Thank you so much for the extraordinary service and invaluable information!”

“I was very much pleased with the service received. Thank you for your patience in answering my questions, and for the vast list of resources provided after we spoke”

Safety InfoLine Users of the Service infographic
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Providing Access to Information

CCOHS Website

Our bilingual website (ccohs-cchst.ca) is the central hub where we host every workplace health and safety related product, service, database, resource and microsite that we develop. It is constantly being updated with new content and referenced in almost all our social media posts, newsletter articles, media releases and marketing campaigns, further extending our reach. This year, our outreach efforts resulted in 10.1 million visits by 7.1 million users to the website. Of these visits, 42.4% of users were located in Canada (69.4% accessed the English website, and 30.6% accessed the French website). Overall website traffic was lower than the previous year and has returned to pre-pandemic levels.

To help measure the effectiveness and impact of the website, we deploy pop-up web surveys throughout the year. More than 16,700 people responded to the survey and results improved from last year. Overall, 90% of respondents said the information was easy to access, and 82.9% will use information from the website to make changes to their workplace. The survey also includes Gender-based Analysis Plus (GBA Plus) questions to help us understand the diversity of the users we serve and how we can fulfill our responsibilities to serve their needs. Survey results revealed 48.4% users were male, 47.8% were female and 3.8% were non-binary. We also learned over 5% of users identify as Indigenous, 7% identify themselves as 2SLGBTQI+, and 13% of users state that they live with a disability.

CCOHS/CCHST Website highlights infographic
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Promoting Health and Safety

Infographics and Posters

Our infographics continue to be a popular health and safety resource. They offer health and safety guidance in a visually appealing and accessible way and are easily shared on social media. This year eight new infographics were created, including one on climate change impacts on work, and seven others in partnership with the Public Health Agency of Canada. These infographics covered travel health and safety, psychosocial hazards, avian flu, wildlife safety, and mosquito and tick-borne illnesses. In addition, 11 infographics were updated, the majority of which were made to reflect the transition from COVID-19 to respiratory infectious diseases. In total, infographics were accessed 203,889 times from our website.

Intended to provide high-level safety guidance, our posters are available as free downloads for sharing and posting in the workplace. Overall, there were 45,657 poster downloads (up 10.6% from last year). This coming year we will focus on revising posters to reflect our accessibility and plain language standards and streamlining the overall collection.

Postcard-sized fast fact cards provide another way for workplaces to download and hand out key health and safety tips. The cards were accessed 14,445 times.

Most Popular Infographics: Working in the Heat, Preventing Falls from Slips and Trips, Civility and Respect in the Workplace

Most Popular Posters: WHMIS Pictograms, WHMIS Labels, 10 Healthy Habits for Mental Fitness

Most Popular Fast fact cards: Psychologically Healthy and Safe Workplaces, Mental Health Tips for Employers, Mental Fitness

Health and Safety Report Newsletter

The monthly Health and Safety Report email newsletter provides information to more than 29,000 subscribers on current workplace health and safety issues and helpful tools and resources. The newsletter saw a notable 32% rise in subscribers. The addition of nearly 7,000 readers is attributable to several factors, including the return to in-person conferences and the use of draw incentives, monthly marketing emails, client emails, existing subscribers sharing the newsletter with others, and webinar registrants opting to keep in touch with CCOHS.

Along with the readership growth, subscriber feedback has also indicated an increase in newsletter quality. According to its annual readership survey, 92% indicated that the newsletter provides value to their organization (up 2%), and 98% were satisfied with the content and format of the newsletter (up 1%). 78% indicated that they use information from the newsletter to help with changes that might improve health and safety. In the coming year the newsletter will be redesigned to further improve overall quality and display on mobile devices.

Testimonials

“I work as a regulator. I often forward articles to stakeholders who have requested resources as they work towards compliance.”

“I am using this in my classroom. We are having amazing discussions.”

“I enjoy the report as it helps me keep up to date with information I may not necessarily know is changing or is new.”

The Health and Safety Report Newsletter infographic
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Podcasts

The podcast program completed its 14th year by releasing 16 new episodes (11 English, 5 French). The team conducted eight interviews, speaking with subject matter experts on navigating change, creating inclusive workplaces for trans and non-binary workers, the amended WHMIS, the gender gap in personal protective equipment, supporting international workers, and the connection between musculoskeletal disorders and mental health. The most popular episode was an interview with CUPE's National Health and Safety Representative, Dr. Andréane Chénier, on breaking the cycle of workplace bullying. Total podcast listens were 49,942, which is down 13% from the previous year. In the coming year we plan to look for opportunities to cross-promote the program, refine the podcast format to engage listeners, and focus on interviews with subject matter experts.

Most Popular Episodes: Breaking the Cycle of Workplace Bullying, Day of Mourning: Donna Van Bruggen's Story, Understanding the Three Basic Rights of Workers

Connecting with Canadians

To better understand what workplaces need to meet their health and safety requirements and create safe environments, we engage with the people we serve in several ways. From exhibiting at conferences, participating in speaking events, and hosting webinars, to sharing information on social media, we listen and connect with stakeholders across the country to learn about their issues and priorities.

Exhibits and Speaking Engagements

To spread awareness about health and safety and connect with employers and workers, we exhibited at and participated in 20 virtual and in-person events, conferences and tradeshows across Canada. We also had 18 speaking engagements throughout the year, presenting on a variety of topics including mental health, hazard and risk prevention and assessment, and the impacts of climate change on psychological health.

Through these events, we connected with more than 6,800 people on topics such as psychological health and safety, mining safety, hazard prevention and risk management programs, and the impacts of climate change.

We engaged with diverse audiences at the regional, national and international levels through events led by employers, unions, government and Indigenous communities. We connected with representatives from federal unions and departments, transportation, public safety, and through a workplace broadcast held by Maple Leaf Foods, women in manufacturing.

To further engage northern and remote communities, we worked together with Yukon technical specialists to deliver a three-session workshop for the Yukon Workers' Safety and Compensation Board. 98% of participants found the workshop, which focused on hazard and risk prevention in the context of local jurisdictional legislative requirements, to be valuable. Moving forward, we plan to extend our reach to more northern and remote communities.

We also engaged an international audience through a virtual event hosted by the Inter-American Center for Social Security Studies.

Exhibits and Speaking Engagements infographic
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Beyond the Assessment Mental Health Webinar Series

To help employers implement mental health programs in their workplaces, we hosted a free, four-part Beyond the Assessment webinar series. Taking place from November 2023 to March 2024, the webinars explored practical approaches for developing workplace mental health and safety programs.

The series began by introducing participants to healthy workplace concepts and program development steps. Next, participants learned about psychosocial factors and addressing related hazards and risks, followed by a webinar on how to have meaningful conversations about mental health in the workplace. The final webinar featured special guest speaker Mary Ann Baynton, Director of Collaboration and Strategy at Workplace Strategies for Mental Health, for a discussion about prevention practices and how mental health intersects with inclusion, diversity, and equity.

On average, 886 attendees from all provinces and territories attended each webinar, a record-breaking number. Participants were actively engaged as they took part in live polls, submitted more than 100 questions, and visited our website.

According to the attendee survey, respondents were satisfied with the series, with 96.9% finding the sessions valuable. 74.8% would make changes based on what they learned, and 99.5% would attend a future CCOHS event.

The webinar series is the first initiative of an online mental health toolkit, expected to be available in 2024.

Testimonials

“I will be revising our policy and program; will update our ‘Joint Occupational Health and Safety Committee (OHSC)/OHS representative cheat sheet' with some of the examples provided (activities wording, barriers and the potential control methods)”

“I really found this helpful. As someone who has worked for an organization for thirty plus years and struggle for accommodation after thirty years, I felt like there was hope. The information you provide in this session gave me an opportunity to propose in a positive way how to hear from employees.”

“Thank you - quality content, easily accessible, (free!) webinars.”

Forum 2023: The Changing World of Work

On September 26-27, 2023, we hosted our seventh national event, Forum 2023: The Changing World of Work, in Halifax, Nova Scotia. We hold the Forum approximately every two years, with the location rotated throughout Canada.

Forum 2023 brought together leaders, changemakers, and experts representing government, labour and workplaces (employers) to explore perspectives on current and emerging topics focused on the impacts of the changing world of work on health and safety.

The event was designed to inspire attendees to make positive changes in their workplace, provide opportunities for public engagement and participation, and foster relationship-building within the health and safety community to encourage future collaboration.

Forum featured thought-provoking speaker presentations, an innovation showcase on new tools and resources, and networking opportunities to discuss and exchange ideas. The program provided insight into emerging issues and practical guidance for fostering resilient workplaces that are diverse, safe and inclusive. Speaker presentations addressed mental and physical health and safety, Indigenous approaches to health and safety, inclusive workplaces for trans and non-binary workers, the gender gap in personal protective equipment, workers at higher risk, silica exposure, and climate change.

Forum 2023 was attended by 224 delegates from 10 provinces and two territories, with reasonably balanced tripartite representation from labour (28%), employers (33%), and governments (37%). Attendance at this year's event was 47.4% higher than Forum 2019. According to the attendee survey, 98% were satisfied with the knowledge enrichment of the Forum, 86% said they would apply what they learned to their workplace, and 93% would attend a future Forum event.

Testimonials

“Love it - lots of good eye-opening information to challenge, refresh and build knowledge.”

“I learned a lot from the speakers, and it's always important to step out from the day to day work to remember why we do what we do, and to talk about how we might do it better.”

Forum 2023 infographic
[Text version of the infographic]

Social Media

Social media is a key vehicle through which we share valuable health and safety information. It is also a driver to our website, tools, and resources. Our social media audience increased 7%, with a total of 71,875 followers but the gap between channels continues to widen. In contrast to gaining 3,426 followers on LinkedIn, we only gained 93 followers on X (formerly Twitter), which reflects the continued instability of the platform as it struggles to gain traction under its new structure.

In terms of posting activity, we surpassed the 2,000 mark across all channels, totalling 2,023 posts. Despite regular and sustained efforts, the impressions did not increase significantly from the previous year. Overall, we garnered more than 2.55 million impressions (including 1.18 million promoted) across LinkedIn, X, Facebook, Instagram and YouTube.

LinkedIn continues to be our strongest channel, and we will continue to look for additional ways to create content that resonates with that audience along with increasing engagement on all channels through polling, participatory questions within posts, videos, and premium level accounts.

Social Media infographic
[Text version of the infographic]

Media

Our team of health and safety specialists and collection of resources continue to serve as trusted sources of information among news media. Our media relations office is regularly contacted for interviews and articles on a wide range of workplace safety issues. Our specialists participated in interviews on Day of Mourning, repetitive strain injuries, wellness programs, workplace stress, pregnancy safety in construction, climate change, working in the heat, safety training, silica, and much more. This year, CCOHS was mentioned in the media 1,134 times (a 2% increase from the previous year) which generated more than 1.6 billion impressions (up 33.4% from the previous year) breaking our record for the highest number of media impressions for a second year in a row.

Over the years, we have maintained editorial agreements with several industry and trade publications including OHS Canada, Canadian Metalworking, Turf and Rec and Roadrunner magazine. This year, we worked with Media Planet to provide articles in the National Post and Maclean's about the importance of workplace wellness programs and creating a culture of safety.

Our articles were also featured in Manufacturing Automation and Trenchless Technology Canada on topics such as substance use and automated machinery safety. We continue to look for opportunities for editorial placement and media interviews to provide credible workplace safety guidance and elevate the profile of the Centre.

Media infographic
[Text version of the infographic]

Scholarships

Our Council of Governors established two scholarship awards to honour the memory of past governors and health and safety advocates Dick Martin and Chad Bradley. Both scholarships are open to students pursuing careers in the field of occupational health and safety.

Dick Martin Scholarship Award

This award is offered annually to two post-secondary students pursuing a career in the field of occupational health and safety. To qualify, applicants must be enrolled in a degree or diploma-granting occupational health and safety-related program at an accredited college or university in Canada. Winners receive $3,000 each and $500 is granted to each winner's institution. This year, the winning students were Stephanie Wu (University of British Columbia) and Christina Henninger (British Columbia Institute of Technology).

Chad Bradley Scholarship Award

This scholarship is offered annually to women pursuing careers in the field of occupational health and safety. Each year, the $3,000 scholarship is offered to one student enrolled either full-time or part-time in an occupational health and safety-related course or program leading to an occupational health and safety certificate, diploma or degree at an accredited college or university in Canada. This year, the winning student was Chelsea Cahill (University of New Brunswick).

Educating Workers

Employers in Canada have a duty to ensure all workers are informed about and educated on potential hazards in the workplace. To support organizations in fostering a positive safety culture and promoting prevention practices, we offer a comprehensive lineup of online courses and publications.

Our current collection of 174 online courses address a wide range of workplace health and safety topics. This year, we released 14 new courses on climate change, travel safety, fatigue management at sea, WHMIS, and substance use.

While WHMIS continued to be the most popular topic, our learners were particularly interested in two of our new topics: climate change and substance use in the trades.

The Climate Change: Workplace Impacts course was well received, taken by 1,674 learners in its first six months.

Created in partnership with the Canadian Apprenticeship Forum, our free Substance Use in the Trades courses garnered positive feedback and reflection. In their first six months, 2,384 learners took at least one of the three courses.

A partnership with Transport Canada resulted in a new Fatigue Management at Sea course. Free for registered seafarers, the course was taken by 210 learners in the first month of its release.

Most Popular Courses

English: WHMIS for Workers, Harassment and Violence Prevention for Employees, Workplace Inspections

French: SIMDUT pour les travailleurs, Prévention du harcèlement et de la violence pour les employés, La manutention manuelle des matériaux

Testimonials

“The content is interesting and relatable. The course reflects on the worker's real needs and provides useful information for preparation in case of adverse events caused by climate change. Thank you to all involved in organizing it.” - Climate Change: Workplace Impacts course learner

“It has been an eye-opening experience for me, especially coming from [my home country] where there is a prevalent stigma surrounding addiction.” - Substance Use in the Trades course learner

Another unique new course was created through a partnership with the Public Health Agency of Canada, called Considerations for Work-Related Travel, and was taken by 267 learners in its first three months.

Also released this year was the highly anticipated Office Health, Safety and WHMIS course. It merged the topics of general office hazards, ergonomics, and WHMIS into a single, straightforward course. In just over two months, 758 learners took this course.

Many other courses were re-imagined and updated. We made changes to ensure courses are user-friendly, engaging, and accessible by applying adult learning principles and using modern online learning software.

With 84% of post-course survey respondents saying that they would recommend the course to others, learners seem to appreciate the variety of topics, credible information, and engaging presentation. One survey respondent even commented, “This was actually kind of fun. Thanks!”

91% of respondents said the information in the course they took is either being used or will be used to make changes in the workplace that could improve occupational health and safety. Overall, this year, the uptake of our courses was 352,579 seats.

Testimonials

“I very much enjoyed this course; the set up and content were spot on! Thank you for including so many practical examples with real world implications.”

“Very user-friendly, nicely presented, not too long or cumbersome - intuitive, interactive and straight to the point!”

“As a person with a hearing disability and poor vision, I was very happy to see the accessibility features…5 stars for laying out the information in a way that is easy to understand.”

E-learning infographic
[Text version of the infographic]

Partnering for Impact

We have a legacy of working together with like-minded partners to make a greater impact in advancing workplace health and safety. We share information, good practices and tools from credible organizations around the world with workplaces in Canada, through our websites, courses, apps, special projects and more.

Collaborations

Canadian Apprenticeship Forum

In 2023, the Canadian Apprenticeship Forum (CAF) commissioned a research study called Understanding Substance Use Among Apprentices in the Skilled Trades. The study sought to understand the substance use experiences of apprentices and tradespeople, to help influence policy decisions and create tools and resources for apprentices. We supported CAF by extending the reach of their survey and creating free resources to help employers create awareness about substance use and reducing stigma. A trio of courses, Being Aware, Harm Reduction, and Supporting Your Well-being, help raise awareness about the impacts of stigma, and the importance of a safe and supportive workplace. The three Substance Use at Work Info Sheets provide an overview of substance use in the trades, from addressing stigma, and the responsibilities of employers in challenging stigma and reducing impairment, to strategies for supporting tradespeople.

Transport Canada Marine Safety and Security

In partnership with Transport Canada, we developed the Fatigue Management at Sea online course to help those who work in the marine industry mitigate the risks associated with fatigue at sea. The course explains what fatigue is, how to avoid it, how to reduce its effects and covers the regulations governing fatigue management. The course is available for free to registered seafarers in Canada with a valid Candidate Document Number (CDN).

Occupational Health Clinics for Ontario Workers (OHCOW)

Construction industry workers are among the occupations at highest risk for exposure to fine dust which can cause serious health effects when inhaled, including lung disease. The Occupational Health Clinics for Ontario Workers (OHCOW) adapted the Silica Control Tool, originally developed by the British Columbia Construction Safety Alliance, to reduce the risks of silica exposure in Ontario workers by identifying processes that may lead to potentially hazardous exposures. The tool provides information on how to bring those exposures within the allowable limit and produces a control plan. We are supporting OHCOW in their efforts to raise awareness of the issue of silicosis. We also worked with OHCOW to update the Prevent Occupational Disease website and promoted the tool through our various channels. Our broader goal is to support the free availability of this tool across Canada to help reduce occupational disease.

Web Tools and Mobile Apps

Over the past few years, we have collaborated with provincial and territorial health and safety agencies to develop web tools and mobile apps to help workers access health and safety legislation. The apps provide users with easy-to-access information about their legislative authority as well as resources to address specific safety hazards to which their workforce is exposed. This year we continued to collaborate with the Workers Compensation Board of Prince Edward Island, Construction Safety Nova Scotia, the Nova Scotia Department of Labour, Skills and Immigration, WorkSafeNB, and WorkplaceNL to host and maintain these tools. We added new topics, plus took on a new project with the Infrastructure Health and Safety Association in Ontario to update their existing app with 50 new topics.

Public Health Agency of Canada

Through an ongoing partnership with the Public Health Agency of Canada, we continued to develop resources for workplaces. The partnership began in May 2020 to develop a series of pandemic-related resources for higher-risk occupations, industries, and essential services, and has evolved to meet the changing needs of workplaces.

Many resources that previously focused on preventing the spread of COVID-19 were updated to address respiratory infectious diseases, while others were archived for reference purposes. These resources are available on the dedicated Respiratory Infectious Diseases: Health and Safety Resources web page which received 26,004 page views this year. In addition, we refreshed and streamlined the Infectious Disease Outbreaks and Pandemics microsite to improve usability and accessibility.

We also worked together to create resources on travel health and safety, zoonotic diseases and mental health. These resources included tip sheets, infographics, videos, risk checklists and an online course. The eight new travel health and safety resources help keep workers safe when they are required to travel.

For outdoor workers and those who have contact with animals, our 10 new resources provide guidance preventing zoonotic diseases such as avian flu, tick-borne diseases and mosquito-borne diseases.

To help foster mentally healthy workplaces, we created four new resources on promoting mental health and recognizing and controlling psychosocial hazards. The resources are featured on our Healthy Minds at Work website.

These resources are also available on the free CCOHS Safe Work mobile app. The app was downloaded 4,036 times this year (up 21%) bringing the total number of downloads since its launch to 10,302.

National Stage

National Day of Mourning

Held annually on April 28, the National Day of Mourning serves as a reminder to honour workers who were injured or lost their lives due to a workplace tragedy. It's also a time for workplaces to renew their commitment to prevent further injuries, illnesses and deaths. To commemorate the day and spread awareness about prevention, workplaces were encouraged to use our free resources and to observe one minute of silence at 11 a.m. on April 28.

Uptake of our resources remained strong as the media shared our Day of Mourning messaging with readers across Canada. For the second year in a row, more than 80 media mentions were recorded, resulting in upwards of 120 million impressions in national news outlets such as Yahoo! News, COS Magazine, The Province, CBC News and Radio-Canada. Our outreach on social media garnered more than 33,700 impressions, further reinforcing our prevention messages. As a result of our outreach efforts, the Day of Mourning webpage had 58,814 page views, up 11.3% from last year.

Safety and Health Week: May 1-6, 2023

Taking place annually during the first week of May, Safety and Health Week is a time for employers, workers, partners and the public to focus on the importance of preventing injury and illness in the workplace, at home, and in the community.

Together with our national partners, the Canadian Society of Safety Engineering (CSSE) and Threads of life, we hosted a National Launch event that featured video remarks from the Honourable Seamus O'Regan Jr., Minister of Labour and Seniors and the much-anticipated announcement of the 2023 Youth Video Contest winners. We continued to provide free health and safety content throughout the week with webinar sessions on psychological health, inclusion in the workplace, and a guided meditation.

All events were well-attended and highly rated by participants. Each session attracted an average of 470 attendees (up from 260 in 2022). According to survey results, 96% of respondents found the sessions valuable (consistent with 2022 results), and 75.2% reported they would make changes based on the learnings, which is a 4% increase over the previous year.

We also host and maintain the national Safety and Health Week website. The site provides free resources workplaces can use to help promote awareness, increase engagement, and support others in planning and promoting their own events and activities.

Testimonials

“It will help me to improve safety culture in my workplace.”

“Learned good tips about being a leader regarding psychological health.”

“I will be using it within my team but more importantly, I will be sharing some of the resources with other managers.”

“I liked the concept of inclusion being part of health and safety and the creation of safe spaces.”

Youth Video Contest

Each year, we invite youth across Canada to enter the Focus on Safety Youth Video Contest by creating a video on the importance of workplace safety. Winners and their institutions gain recognition at the provincial/territorial, regional, and national levels, as well as cash prizes.

In total, eight provinces and territories held regional contests and submitted winning entries to the national contest. An additional entry came through our Regional Qualifier contest for youth from non-participating provinces and territories.

The videos entered in the national contest were evaluated by a panel of judges consisting of Shirley Hickman, Executive Director, Threads of Life; Kerry Moraes-Sugiyama, National Executive, Aboriginal Peoples Television Network (APTN); Andrew Shaver, Past National Executive Vice-President, Union of National Employees Public Service Alliance of Canada and Chelsea Wong, Volunteer Youth Advisory Group, Youth Mental Health Canada.

Winners were announced during the Safety and Health Week national launch event on May 1, 2023.

  • First place winner
    • “Safety is no accident”
    • Producers: Lucas Freeley, Jerico Manaloto
    • Holy Rosary High School
    • Lloydminster Catholic School Division
    • Saskatchewan
    • Video: https://youtu.be/CBzELTjgfPk
  • Second place winner
  • Third place winner

CCOHS: A Safe Place to Work

We promote safe work, healthy lifestyles and an inclusive culture in our workplace. With support from managers, supervisors and various committees we encourage our staff to participate in health and safety-related activities to stay engaged and connected with each other throughout the year.

Safety, Health and Wellness at CCOHS

Our Work Place Health and Safety Committee is a valuable partner in health, safety and wellness programming at CCOHS. Throughout the year, members work collaboratively with internal stakeholders to hold regular meetings, and provide input for our policies and procedures. They also participated in the completion and review of updated risk assessments and ran a new internal Remote Work Health and Safety Reminder promotional program, highlighting a different safety topic relevant to working from home each month.

We also worked to enhance our harassment and violence prevention efforts. In consultation with committee members and human resources representatives, we updated our Harassment and Violence Prevention Work Place Assessment.

Our staff is encouraged to suggest health and safety, wellness, environmental or community initiatives to support connection with our values, and with each other. This year, employees participated in book club meetings, flu shot clinics, guided meditations and other employee-driven wellness initiatives.

We also completed our first Sustainable Development Strategy, in compliance with the Federal Sustainable Development Act. The report, 2023 to 2027 Departmental Sustainable Development Strategy, was tabled in October 2023 and can be viewed on our website.

Our Values in Action

Our commitment to our values is not only reflected in the environment we create for our employees, but also in the actions we take in our community. As a corporation, we believe it's important to demonstrate our support for initiatives that align with our values and mission through active participation in local events, activities and fundraisers.

Accessibility Plan

In compliance with the Accessible Canada Act, we published our first Accessibility Plan in June 2023. This plan targets six areas of focus to identify and remove barriers to accessibility for persons with disabilities by 2040. These include employment, the built environment, information and communication technologies, communications, procurement of goods and services, and the design and delivery of programs and services.

Over the next three years, we will take meaningful actions to implement the commitments of the plan. Our goal is to publish progress reports annually, as well as an updated plan in three years, to report on the advancement of those commitments, any changes, and feedback received from employees, clients, the public and other stakeholders.

2023 Public Service Pride Week

Diversity and inclusion have never been more important and we're proud to be an inclusive workplace. This year we participated in Public Service Pride week, to help reinforce the role that each of us plays in creating a more inclusive workplace, and to support the Federal 2SLGTBQI+ Action Plan. We encouraged everyone to learn how to be a strong ally and take the initiative to educate themselves about 2SLGBTQI+ issues, terminology and experiences to create an environment where everyone feels safe and empowered to be their authentic selves.

Black History Month

We recognize that Black Canadians have played a pivotal role in making Canada a diverse, prosperous, and compassionate country, which they continue to help shape. To honour the legacy and celebrate the heritage of Black people in Canada and their communities, we shared extraordinary stories of the many significant contributions of Black Canadians. By learning about and understanding the difficult history of, and challenges (including racism, injustice, and inequality) faced by Black Canadians, we can help build a better future for all.

Government of Canada Workplace Charitable Campaign/United Way Halton and Hamilton

Every year, our United Way Committee holds many fundraising events in support of the Government of Canada Workplace Charitable Campaign/United Way Halton and Hamilton. Our committee was honoured with the Champions of Change award in recognition of outstanding campaign leadership, dedication, passion and tenacity, inspiring colleagues to get involved in the cause. From bake sales to raffles and other events, we raised $19,107 this year.

Steps for Life

The annual Steps for Life fundraising walk is especially meaningful to our staff. This event supports Threads of Life and the work they do to support more than 3,300 families affected by workplace fatalities, injuries and disease. As the longest running team, our Hearts and Soles team has participated every year since 2007, wearing yellow shirts to show support for a cause that reminds us why the work we do at CCOHS is so important. This year, the team raised more than $1,400.

Financial Report

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, 2024, and all information contained in these financial statements rests with the management of the Canadian Centre for Occupational Health and Safety (“CCOHS” or the “Centre”). These financial statements have been prepared by management in accordance with the Government's accounting policies, which follow Canadian public sector accounting standards.

Management seeks to ensure the integrity and objectivity of the information in its 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' Annual Report and Departmental Results Report, is consistent with these financial statements.

An Audit and Risk Committee appointed by the Council of Governors of CCOHS has reviewed these financial 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 (ICFR) 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).

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.

The Canadian Centre for Occupational Health and Safety is subject to periodic Core Control Audits performed by the Office of the Comptroller General and uses the results of such audits to comply with the Treasury Board Policy on Financial Management.

KPMG LLP, the independent auditors for CCOHS, have 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:

Anne Tennier, P.Eng. EP
President and Chief Executive Officer
Jennifer Reeves, CPA
Accounting Manager and Deputy CFO

Hamilton, Canada
June 27, 2024

INDEPENDENT AUDITORS' REPORT

KPMG LLP

  • Commerce Place
  • 21 King Street West, Suite 700
  • Hamilton Ontario L8P 4W7
  • Canada
  • Tel 905-523-8200
  • Fax 905-523-2222

To the Administrators of the Canadian Centre for Occupational Health and Safety:

Opinion

We have audited the financial statements of the Canadian Centre for Occupational Health and Safety (the Entity), which comprise:

  • the statement of financial position as at end of March 31, 2024
  • the statement of operations and net financial position for the year then ended
  • the statement of change in net debt for the year then ended
  • the statement of cash flows for the year then ended
  • and notes to the financial statements, including a summary of significant accounting policies (Hereinafter referred to as the "financial statements").

In our opinion the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at March 31, 2024 and the results of operations, change in net debt and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Basis for Opinion

We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the "Auditors' Responsibilities for the Audit of the Financial Statements" section of our auditors' report.

We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements.

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

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the 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.

In preparing the financial statements, management is responsible for assessing the Entity's ability to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Entity's financial reporting process.

Auditors' Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit.

We also:

  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.
  • The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
  • Obtain an understanding of internal control relevant to the audit 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.
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
  • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Entity to cease to continue as a going concern.
  • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
  • Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

KPMG LLP
Chartered Professional Accountants, Licensed Public Accountants

Hamilton, Canada
June 27, 2024

STATEMENT OF FINANCIAL POSITION

As at March 31, 2024 with comparative information for 2023 (in dollars)
  2024 2023
  $ $
Liabilities
Accounts payable and accrued liabilities (note 5)
2,267,249 2,577,330
Deferred revenues - web based subscriptions and projects
872,394 901,988
Vacation pay and compensated leave
605,709 630,130
Employee severance benefits (note 6 b)
190,484 274,101
Deferred revenues - donations (note 7)
103,986 113,986
Total liabilities 4,039,822 4,497,535
Financial assets
Due from the Consolidated Revenue Fund, without interest
2,371,235 2,691,315
Accounts receivable (note 8)
476,541 424,783
Total financial assets 2,847,776 3,116,098
Net debt (note 9) (1,192,046) (1,381,437)
Non-financial assets
Prepaid expenses
229,578 179,798
Tangible capital assets (note 10)
347,486 394,668
Total non-financial assets 577,064 574,466
Accumulated deficit (614,982) (806,971)

Contractual obligations (note 12)

The accompanying notes form an integral part of these financial statements.

Approved by:

Anne Tennier, P. Eng. EP
President and Chief Executive Officer
Jennifer Reeves, CPA
Accounting Manager and Deputy CFO

STATEMENT OF OPERATIONS AND NET FINANCIAL POSITION

For the year ended March 31, 2024, with comparative information for 2023 (In dollars)
Expenses 2024 2024 2023
  $ $ $
  Planned
Results
   
Operations
Salaries and employee benefits
11,412,296 11,188,425 10,683,798
Professional and special services
1,471,415 1,266,071 1,056,754
Transportation and communications
326,634 371,924 233,574
Purchased repair and upkeep
24,400 6,342 21,780
Utilities, materials and supplies
71,760 33,317 93,604
Information
74,450 51,936 36,481
Rentals
783,633 584,386 480,730
Total
14,164,588 13,502,401 12,606,721
Administration
Salaries and employee benefits
680,645 670,521 702,370
Governors and committees
10,700 9,213 5,107
Professional and special services
62,300 4,695 70,206
Travel
37,050 17,454 7,236
Utilities, materials and supplies
400 - 93
Total
791,095 701,883 785,012
Other expenses - non-cash
Employer's contribution to health and dental Insurance plans (note 13)
Not applicable 938,513 878,940
Accommodation (note 13)
Not applicable 734,058 676,937
Amortization of tangible capital assets
123,907 110,150 134,125
Total
123,907 1,782,721 1,690,002
Total expenses 15,079,590 15,987,005 15,081,735
Revenues (note 11)
Sales
4,490,241 4,881,203 4,377,849
Projects and collaborative agreements
1,583,204 2,285,715 1,383,363
Total revenues
6,073,445 7,166,918 5,761,212
Spending of cash revenues pursuant to section 6(1)(g) of the CCOHS Act (note 15)
Not applicable Not applicable Not applicable
Net cost of operations before government funding
(9,006,145) (8,820,087) (9,320,523)
Government Funding
Net cash provided by government
8,964,238 7,659,585 7,192,705
Change in due from the Consolidated Revenue Fund
Not applicable (320,080) 740,069
Services provided without charge from other government departments (note 13)
Not applicable 1,672,571 1,555,877
Total government funding
8,964,238 9,012,076 9,488,651
Net revenue (cost) of operations after government funding
(41,907) 191,989 168,128
Accumulated deficit at beginning of year
(806,971) (806,971) (975,099)
Net revenue (cost) of operations after government funding
(41,907) 191,989 168,128
Accumulated deficit at end of year
(848,878) (614,982) (806,971)

The accompanying notes form an integral part of these financial statements.

STATEMENT OF CHANGE IN NET DEBT

For the year ended March 31, 2024, with comparative information for 2023 (in dollars)
  2024 2024 2023
  $ $ $
  Planned
Results
   
Net revenue (cost) of operations after government funding (47,907) 191,989 168,128
Changes in tangible capital assets
Acquisitions of tangible capital assets (note 10) (82,000) (62,968) (200,408)
Amortization of tangible capital assets (note 10) 123,907 110,150 134,125
Total change in tangible capital assets 41,907 47,182 (66,283)
Increase in prepaid expenses not applicable (49,780) (36,817)
Net decrease in net debt not applicable 189,391 65,028
Net debt at beginning of year (1,381,437) (1,381,437) (1,446,465)
Net decrease in net debt not applicable 189,391 65,028
Net debt at end of year (notes 9 and 15) (1,381,437) (1,192,046) (1,381,437)

The accompanying notes form an integral part of these financial statements.

STATEMENT OF CASH FLOW

For the year ended March 31, 2024, with comparative information for 2023 (in dollars)
  2024 2023
  $ $
Operating activities:
Net revenue of operations before government funding
8,820,087 9,320,523
Non-cash items:
Amortization of tangible capital assets (note 10)
(110,150) (134,125)
Services received without charge from other government departments (note 13)
(1,672,571) (1,555,877)
Changes in Statement of Financial Position:
Decrease (increase) in accounts payable & accrued liabilities 310,080 (743,126)
Decrease (increase) in deferred revenue
29,595 (10,965)
Decrease in vacation pay and compensatory leave
24,421 42,842
Decrease (increase) in employee severance benefits
83,617 (14,541)
Decrease in deferred revenues - donations
10,000 5,000
Increase in accounts receivable
51,758 45,749
Increase in prepaid expenses
49,780 36,817
Cash used in operating activities 7,596,617 6,992,297
Capital investing activities
Acquisition of tangible capital assets
62,968 200,408
Net cash provided by Government of Canada 7,659,585 7,192,705

The accompanying notes form an integral part of these financial statements.

NOTES TO THE FINANCIAL STATEMENTS

For the year ended March 31, 2024 (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 workers in Canada 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, budgetary appropriations and authorities available for use from previous years.
    • 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 workers in Canada in their efforts to improve workplace safety and health. Workers 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 workers in Canada. 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 workers in Canada. 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; and Acquisition 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 department's accounting policies stated below, which are based on Canadian public sector accounting standards. The representation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.
      • Parliamentary authorities and revenue spending authority
        • CCOHS is financed in part by the Government of Canada through Parliamentary authorities. Included in the authorities provided and used is a revenue spending authority, which allows CCOHS to spend program revenue. 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 Financial Position and in the Statement of Operations and Net Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 4 provides a reconciliation between the bases of reporting.
        • The planned results amounts in the “Expenses” and “Revenues” sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in CCOHS' operating budget approved on March 9, 2023 at CCOHS' 137th Meeting of the Council of Governors, which was held virtually. Planned results pursuant to the spending of Parliamentary authorities are reported in the 2023-24 Departmental Plan and may not represent the full costs of the department, as additional costs are budgeted to be covered by additional cash revenues pursuant to section 6(1)(g) of the CCOHS Act.
        • In the fiscal year ending March 31, 2016, CCOHS was given authority pursuant to section 6(1)(g) of the CCOHS Act to spend revenue from fees it charges for products and services in the fiscal year in which the revenue was received or in subsequent fiscal years. Government transfers are recognized as revenue when authorized and when the organization has satisfied any eligibility criteria. CCOHS had updated the Departmental Reporting Framework and Departmental Plans to reflect the newly approved authorities given to CCOHS pursuant to section 6(1)(g) of the CCOHS Act.
      • 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.
      • Amounts due from or to the CRF
        • 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 a financial instrument.
      • Revenues
        • Revenues are recognized in the period in which the underlying transaction or event that gave rise to the revenue takes place. Revenues for subscription-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 and CCOHS is required to ensure availability of information and access through ongoing support and maintenance of systems.
        • Funds received from external parties for specified purposes but not 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. Revenues are then recognized in the period in which the related expenses are incurred.
      • Expenses
        • Expenses are recorded on the accrual basis.
        • Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
        • Services provided without charge by other government departments for accommodation and the employer's contribution to the health and dental insurance plans 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 multi-employer 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 rendered the services necessary to earn them and were estimated based on employees' salaries and duration of service. This arrangement was closed to new entrants effective April 1, 2011 and the benefits accruing to participants are only adjusted for annual salary and wage increases. The remaining balance are paid upon departure from the public service.
        • Accumulated sick leave: Employees are eligible to accumulate sick leave benefits until the end of employment, according to their labour contract and conditions of employment. Sick leave benefits are earned based on employee services rendered and are paid upon an illness or injury related absence. However, sick leave entitlements do not vest and may only be used in the event of illness or injury related absence. Unused sick leave upon employee termination is not payable to the employee. No amount has been accrued in these financial statements and payments of sick leave benefits are included in current operations as incurred.
      • Accounts receivable
        • Accounts receivables are stated at amounts expected to be ultimately realized. A provision is made for receivables from external parties where recovery is considered uncertain.
      • 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
        • Inventories are valued at the lower of cost and net realizable value.
      • Tangible capital assets
        • 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:
          Asset Class Amortization Period
          Computer equipment 5 - 10 years
          Furniture and equipment 5 - 10 years
          Software 1 - 5 years
          Leasehold improvements lesser of the remaining term of the lease or useful life of the improvement
        • Tangible capital assets are written down when conditions indicate that they no longer contribute to CCOHS' ability to provide goods and services or when the value of the future economic benefits associated with the tangible capital assets are less than the net book value.
      • Prepaid Expenses
        • Prepaid expenses are accounted for as non-financial assets as they can be used to provide services in the future.
      • Measurement uncertainty
        • The preparation of these financial statements is 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.
      • Related party transactions
        • Related party transactions, other than inter-entity transactions, are recorded at the exchange amount. Inter-entity transactions are transactions between commonly controlled entities. Inter-entity transactions, other than restructuring transactions, are recorded on a gross basis and are measured at the carrying amount, except for the following:
          1. Services provided on a recovery basis are recognized as revenues and expenses on a gross basis and measured at the exchange amount.
          2. Certain services received on a without charge basis are recorded for departmental financial statement purposes at the carrying amount. Other related party transactions, other than inter-entity transactions, are recorded at the exchange amount.
  3. Change in accounting policies:
    • On April 1, 2023, CCOHS adopted Public Accounting Standard PS 3400 – Revenue. This standard was adopted prospectively from the date of adoption. This new standard provides requirements for the recognition, measurement, presentation, and disclosure of revenue transactions.
    • The implementation of this standard did not require CCOHS to reflect any adjustments in the financial statements.
  4. Parliamentary authorities
    • 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 of 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. Current year authorities used which is accounted below is on a cash basis based on Government funding as received. These differences are reconciled as follows:
      • Reconciliation of net cost of operations to current year authorities used:
          2024 2023
          $ $
        Net cost of operations before Government funding 8,820,087 9,320,523
        Adjustments for items affecting net cost of operations but not affecting authorities:    
        Revenue collected under 6(1)(g) of the CCOHS Act 7,166,918 5,761,212
        Amortization of tangible capital assets (note 10) (110,150) (134,125)
        Services provided without charge from other Government departments (note 13) (1,672,571) (1,555,877)
        Recoverable expenses not received in current year 23,226 46,587
        Other amounts to be charged in a later year 548,477 (548,477)
        Unpaid accrurals reversed for prior year expenses 15,737 -
        Decrease (increase) in employee severance benefits 83,617 (14,541)
        Decrease in vacation pay and compensatory leave 24,421 42,842
        Total items affecting net cost of operations but not affecting authorities: 6,079,675 3,597,621
        Adjustments for items not affecting net cost of operations but affecting authorities:    
        Add (deduct) change in:
        Increase in Prepaid Expenses 49,780 36,817
        Acquisition of tangible capital assets 62,968 200,408
        Total items not affecting net cost of operations but affecting authorities: 112,748 237,225
        Current year authorities used 15,012,510 13,155,369
      • Authorities provided and used:
          2024 2023
          $ $
        Vote 1 - Program expenditures 6,785,141 5,234,213
        Vote 30 - Paylist Requirements 301,194 40,048
        Statutory - Employee Benefits Plan 1,563,698 1,418,995
        Statutory authorities available for use in subsequent years from prior year 7,549,362 9,362,902
        Statutory revenues collected in current year (pursuant to section 6(1)(g) of the CCOHS Act) * 7,332,601 5,975,410
        Adjustments ** (785,920) (629,697)
        Total current year authorities provided 22,746,076 21,401,871
        Less:
        Lapsed authorities reallocated to FY2023-24 – operating (697,140) (697,140)
        CCOHS Respendable / Reinvestment Authorities available for use in subsequent years (note 15) (7,036,426) (7,549,362)
        Current year authorities used 15,012,510 13,155,369

        * Certain prior year information has been reclassified to conform with current year's presentation.

        ** Fiscal 2024 includes a reduction of parliamentary authorities in the amount of $243,940 related to 2020-21 Employee Benefit Plan surcharges, leaving a remaining surcharge amount of $487,873 to be recovered in future years. Fiscal 2024 also includes a reduction of parliamentary authorities in the amount of $541,980 related to 2023-24 Employee Benefit Plan surcharges (2023 - $629,697).

  5. Accounts payable and accrued liabilities
    • The following table presents details of CCOHS' accounts payable and accrued liabilities:
  6. 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/Québec Pension Plans benefits and they are indexed to inflation.
      • Both the employees and CCOHS contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups - Group 1 relates to existing plan members as of December 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.
      • The 2023-2024 expense amounts to $925,866 ($927,029 in 2022-23). For Group 1 members, the expense represents approximately 1.02 times (1.02 times in 2022-23) the employee contributions and, for Group 2 members, approximately 1.00 times (1.00 times in 2022-23) the employee contributions.
      • 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.
    • Severance benefits
      • Severance benefits provided to CCOHS employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees. Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2024 all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.
      • The changes in the obligations during the year were as follows:
          2024 2023
          $ $
        Accrued benefit obligation - opening balance 274,101 259,560
        Expense for the year 6,270 14,541
        Benefits paid during the year (89,887) -
        Accrued benefit obligation, end of year 190,484 274,101
  7. Deferred revenues - 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 did not receive any donations in 2024 to support the Chad Bradley scholarship (2023 - $5,000). Two awards were recognized in 2024: a $3,000 award to the 2023 Chad Bradley scholarship winner and $7,000 in awards to the Dick Martin scholarship winners. The balance at March 31, 2024 is $103,986 (2023 - $113,986).
  8. Accounts receivable
  9. Net debt
    • The net debt is calculated as the difference between liabilities and financial assets. Employee severance benefits, as detailed in note 6 b), and vacation pay obligations represent the most significant components of net debt as future Government of Canada Parliamentary authorities will be required in order to discharge those obligations.
  10. Tangible capital assets
  11. Revenues
  12. Contractual obligations

    The nature of CCOHS' activities can result in multi-year contracts and obligations whereby CCOHS will be obligated to make future payments when the goods and services are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

      2025 2026 2027 2028 2029 Total
      $ $ $ $ $ $
    Operating Leases 762,618 762,618 762,618 762,618 826,969 3,877,441

    As of August 1, 2023, CCOHS has a multi-year lease contract with related parties for $762,618 annually (2023 - $676,937) that expires during fiscal year 2029. New annual contract costs for 2029 have been reasonably estimated. As per note 13, this accommodation is provided without charge by the Government of Canada.

  13. 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. The transactions are measured at the exchange amount agreed to by the related parties. 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 and 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 cost- effectiveness 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
      •   2024 2023
          $ $
        Accounts payable to other government departments and agencies (note 5) 884,042 749,735
        Expenses-Other Government departments and agencies 418,487 298,950
        Revenue-Other government departments and agencies 2,070,772 1,077,922
  14. 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:

    •   Internal Services Health and Safety 2024 2023
        $ $ $ $
      Salaries and employee benefits 4,429,858 8,367,601 12,797,459 12,265,108
      Professional and special services (incl. Governors and committees) 307,754 972,225 1,279,979 1,132,067
      Accommodation 234,899 499,159 734,058 676,937
      Transport and communications 47,071 342,306 389,377 240,810
      Information 541 51,395 51,936 36,481
      Purchased repair and upkeep 6,342 - 6,342 21,780
      Utilities, materials and supplies 10,224 23,094 33,318 93,697
      Rental 77,533 506,853 584,386 480,730
      Other expenditures not applicable 110,150 110,150 134,125
      Total Expenses 5,114,222 10,872,783 15,987,005 15,081,735
      Revenues not applicable not applicable 7,166,918 5,761,212
      Cost from continuing operations     8,820,087 9,320,523
  15. CCOHS Respendable / Reinvestment Authorities:

    In 2015-16, the Treasury Board Secretariat facilitated a change in the funding structure for CCOHS. As a result, CCOHS was given unrestricted authority (pursuant to section 6 (1) (g) of the CCOHS Act) to spend revenue from fees charged for its products and services within the fiscal year in which the revenue was received or in subsequent fiscal years.

    The purpose of CCOHS' respendable / reinvestment authorities are to provide CCOHS with funding to facilitate one-time expenditures, reinvestment in capital equipment or program development in accordance with CCOHS' strategic plan.

      2024
      $
    Balance, beginning of year 7,549,362
    Annual operating surplus (cost) 191,989
    Tangible capital assets purchased with internal funds (62,968)
    Amortization of internally funded tangible capital assets 110,150
    Internal revenue carried forward to subsequent year pursuant to section 6(1)(g) of the CCOHS Act (752,107)
    Balance, end of year 7,036,426
    Allocated respendable / reinvestment authorities
    Deferred revenues - web based subscriptions and projects in 2023-2024 (872,394)
    Deferred revenues - donations (note 7) (103,986)
    Net debt funded by CCOHS (note 9) (165,450)
    Planned operational and capital investments - 2025 to 2029 (3,659,405)
    Total allocated respendable / reinvestment authorities (4,801,235)
    Unallocated respendable / reinvestment authorities 2,235,191
  16. Financial instruments and risk management
    • Liquidity risk:
      • Liquidity risk is the risk that CCOHS 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. As described in note 9, government sources of liquidity are required to fund the net debt position.
      • 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.
    • Credit risk:
      • 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. CCOHS is not exposed to significant credit risk. CCOHS 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.