Annual Report of the Council 2025-2026

• 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 and services.
• The goal of this program is to provide easy access to credible information on occupational health and safety to support workers in Canada in their efforts to improve workplace safety and health. Workers are provided with 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. CCOHS charges a fee when its products or services are provided to specific external recipients who receive benefits beyond those available to the general public.
• 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 include the following: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel 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.

• These financial statements have been prepared using CCOHS’ 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 does 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 3 provides a reconciliation between the bases of reporting.
    • The planned results amounts in the Expenses and Revenues sections of the Statement of Operations and Net Financial Position are the amounts reported in CCOHS’ operating budget approved on February 27, 2025, at CCOHS’ 144th Meeting of the CCOHS Council of Governors, held virtually. Planned results pursuant to the spending of Parliamentary authorities are reported in the 2025-26 Departmental Plan and may not represent the full costs of CCOHS, 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 Results 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 the Government of Canada
    • 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 government departments.
  • 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.
    • 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 (the 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 is 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 receivable 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:

      Tangible capital assets table

      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 financial statement purposes at the carrying amount. Other related party transactions, other than inter-entity transactions, are recorded at the exchange amount.

• CCOHS receives its funding through annual Parliamentary authorities and external revenues. Items recognized in the Statement of Financial Position as well as the Statement of Operations and Net 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, accounted below in Note 3a, are 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:

    Table: Reconciliation of net cost of operations to current year authorities used

    	2026 $	2025 $
    Net cost of operations before government funding	8,552,474	8,574,291
    Adjustments for items affecting net cost of operations but not affecting authorities:
    Revenue collected under 6(1)(g) of the CCOHS Act	8,831,793	7,879,867
    Amortization of tangible capital assets (note 9)	(104,002)	(105,880)
    Services provided without charge from other government departments (note 12)	(1,881,449)	(1,685,083)
    Expenses recovered from prior years	8,433	90,098
    Other amounts to be charged in a later year	Not applicable -	Not applicable -
    Unpaid accrurals reversed for prior year expenses	Not applicable -	18
    Decrease in employee severance benefits	36,408	60,265
    Decrease in vacation pay and compensatory leave	(33,623)	32,272
    Donation revenue for Special Purpose Account (note 6)	(3,000)	(12,000)
    Total items affecting net cost of operations but not affecting authorities:	6,854,560	6,259,557
    Adjustments for items not affecting net cost of operations but affecting authorities:
    Add (deduct) change in:
    Increase in prepaid expenses	(39,973)	19,027
    Acquisition of tangible capital assets	21,005	26,297
    Total items not affecting net cost of operations but affecting authorities	(18,968)	45,324
    Current year authorities used	15,388,066	14,879,172

  • Authorities provided and used:

    Table: Authorities provided and used

    	2026 $	2025 $
    Vote 1 - Program expenditures	6,320,572	6,320,572
    Vote 30 - Paylist Requirements	226,613	455,358
    Statutory - Employee Benefits Plan	1,728,364	1,632,720
    Authorities available for use in subsequent years from prior year	9,064,597	7,036,426
    Statutory revenues collected in current year (pursuant to section 6(1)(g) of the CCOHS Act)	8,828,401	10,059,244
    Adjustments *	(1,090,183)	(863,411)
    Total current year authorities provided	25,078,364	24,640,909
    Less:
    Lapsed authorities reallocated to 2025-26 – operating	(697,140)	(697,140)
    Respendable / reinvestment authorities available for use in subsequent years (note 14)	(8,993,158)	(9,064,597)
    Current year authorities used	15,388,066	14,879,172

    * Fiscal 2026 includes a $243,940 reduction in parliamentary authorities related to 2020–21 Employee Benefit Plan surcharges, resulting in the full payment of this obligation with no balance remaining. Fiscal 2026 also includes a reduction of parliamentary authorities in the amount of $846,243 related to 2025-26 Employee Benefit Plan surcharges (2024-25 -$619,471).

• The following table presents details of CCOHS' accounts payable and accrued liabilities:

  	2026 $	2025 $
  External parties	256,193	321,393
  Payroll	772,685	592,565
  Other government departments and agencies	875,714	863,334
  Total accounts payable & accrued liabilities	1,904,592	1,777,292

• Pension benefits
  • CCOHS employees participate in the Public Service Pension Plan (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 two 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 2025-26 expense amounts to $1,095,782 ($1,047,226 in 2024-25). For Group 1 members, the expense represents approximately 1.01 times (1.02 times in 2024-25) the employee contributions and, for Group 2 members, approximately 1.00 times (1.00 times in 2024-25) 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, 2026, 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:

    	2026 $	2025 $
    Accrued benefit obligation - opening balance	130,219	190,484
    Expense for the year	103,343	260,736
    Benefits paid during the year	(139,750)	(321,001)
    Accrued benefit obligation at end of year	93,812	130,219

• 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.
• Donations consist of restricted donations that are designated for a special purpose fund.
• Special Purpose Fund

  Public sector accounting standards allow for the deferral of revenue for donations subject to externally imposed restrictions. Restricted donations related to the Chad Bradley Scholarship, are recognized as revenue in the period in which the related expenditures are incurred.

  For the year ended March 31, 2026, revenue of $3,000 was recognized. The related scholarship expense of $3,000 has been presented on the Statement of Operations as Other Non-Operating Expense – Scholarships from special purpose fund. Comparative figures have been reclassified, and the $3,000 scholarship expense recognized in the prior year has been re-presented as Other Non-Operating Expense – Scholarships from special purpose fund. This reclassification had no impact on the annual surplus or deficit.

  During the year, additional restricted donations of $855 were received from a collection of contributions made by CCOHS employees to honour the retirement of an esteemed colleague. These funds have been included in total restricted donations.

  The balance in deferred revenues – donations on the Statement of Financial Position is $15,855, representing total restricted donations received of $30,855 less cumulative scholarships paid of $15,000.

• The following table presents details of CCOHS' accounts payable and accrued liabilities:

  	2026 $	2025 $
  External parties	246,222	296,447
  Other federal government departments and agencies	7,464	Not applicable -
  Total of External parties and Other federal government departments and agencies	253,686	296,447
  Accounts receivable - other	8,435	Not applicable -
  Allowance for doubtful accounts on receivables from external parties	(15,000)	(15,000)
  Total accounts receivable	247,121	281,447

• The net debt is calculated as the difference between liabilities and financial assets. Deferred revenue represents the most significant component of net debt for 2026. Employee severance benefits, as detailed in note 5 b), and vacation pay obligations represent other significant components of net debt as future Government of Canada Parliamentary authorities will be required in order to discharge those obligations.

• Table: Details of the Net debt

  	2026 $	2025 $
  Net debt at end of year	(2,969,432)	(3,228,115)
  Net debt to be funded by future Government of Canada Parliamentary authorities
  Allowance for vacation pay	607,059	573,437
  Allowance for employee severance benefits (note 5 b)	93,812	130,219
  Allowance for funded payroll	394,070	284,431
  Total net debt to be funded by future Government of Canada Parliamentary authorities	1,094,941	988,087
  Net debt funded by CCOHS’ respendable / reinvestment authorities*	(1,874,491)	(2,240,028)

  *Balance of net debt funded by CCOHS consists of unfunded payroll costs and operating payables outstanding at end of year.

• The following table presents details of the tangible capital assets held by CCOHS during the fiscal year:

  Tangible capital assets	Opening balance $	Acquisitions $	Disposals and write-offs $	Closing balance $
  Computer equipment	526,526	21,005	Not applicable -	547,531
  Furniture and equipment	191,057	Not applicable -	Not applicable -	191,057
  Software	274,330	Not applicable -	Not applicable -	274,330
  Leasehold improvements	207,863	Not applicable -	Not applicable -	207,863
  Total	1,199,776	21,005	Not applicable -	1,220,781

  The following table presents details of the Accumulated amortization:

  Accumulated amortization	Opening balance $	Amortization $	Disposals and write-offs $	Closing balance $
  Computer equipment	288,950	93,778	Not applicable -	382,728
  Furniture and equipment	190,249	808	Not applicable -	191,057
  Software	274,330	Not applicable -	Not applicable -	274,330
  Leasehold improvements	178,344	9,416	Not applicable -	187,760
  Total	931,873	104,002	Not applicable -	1,035,875

  The following table presents details of the Net book value:

  Net book value	2026 $	2025 $
  Computer equipment	164,803	237,577
  Furniture and equipment	Not applicable -	807
  Software	Not applicable -	Not applicable -
  Leasehold improvements	20,103	29,519
  Total	184,906	267,903

  Amortization expense for the year ended March 31, 2026, was $104,002. (2025 - $105,880)

• Table: Revenues

  	2026 $	2025 $
  Education Services	3,315,084	3,414,682
  Business Safety Portal	2,347,994	1,502,750
  Chemical Services	1,011,024	1,005,965
  Inquiries	754,000	608,167
  Legislative Services	408,545	456,463
  Public Health Agency of Canada partnership	Not applicable -	149,999
  Business Development	505,556	312,548
  Communications	342,040	307,161
  Publications	141,765	112,003
  Other Income	5,785	10,129
  Total revenue	8,831,793	7,879,867

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:

As of August 1, 2023, CCOHS has a multi-year lease contract with related parties for $762,618 (2025 - $762,618) annually that expires during fiscal year 2029. Costs for operating leases during 2029, 2030 and 2031 have been estimated as noted above. As per note 12, this accommodation is provided without charge by the Government of Canada.

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 other government departments, 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:

    Table: Services provided without charge by other government departments

    	2026 $	2025 $
    Employer's contribution to health & dental insurance plans	1,118,831	922,465
    Accommodation	762,618	762,618
    Total	1,881,449	1,685,083

  • 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 Services and Procurement Canada are not included in CCOHS’ Statement of Operations and Net Financial Position.
• Other transactions with related parties

  • Table: Other transactions with related parties

    	2026 $	2025 $
    Accounts receivable from other government departments (note 7)	7,464	Not applicable -
    Accounts payable to other government departments and agencies (note 4)	875,714	863,334
    Expenses - Other government departments and agencies	257,679	433,211
    Revenue - Other government departments and agencies	1,357,833	762,352

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:

• Segmented information

  	Internal Services $	Health and Safety $	2026 $	2025 $
  Salaries and employee benefits	4,659,523	9,742,728	14,402,251	13,407,653
  Professional and special services (incl. Council and committees)	291,248	553,052	844,300	814,266
  Accommodation	518,580	244,038	762,618	762,618
  Transport and communications	57,316	320,519	377,835	407,629
  Information	215	64,264	64,479	59,180
  Purchased repair and upkeep	11,234	0	11,234	17,740
  Utilities, materials and supplies	25,752	23,734	49,486	117,837
  Rental	25,061	743,000	768,061	761,356
  Other expenditures	not applicable -	104,003	104,003	105,880
  Total expenses	5,588,930	11,795,338	17,384,267	16,454,159
  Revenues	not applicable -	not applicable -	8,831,793	7,879,867
  Cost from continuing operations			8,552,474	8,574,292

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.

• 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 8, 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 receivables are due on demand. The maximum exposure the entity has to credit is risk equal to the carrying value of its accounts receivables.