2014-15
Departmental Performance Report



Public Service Staffing Tribunal





The Honourable Judy Foote, P.C., M.P.
Minister of Public Services and Procurement




Table of Contents

Chairperson's Message

Section I: Organizational Expenditure Overview

Section II: Analysis of Program by Strategic Outcome

Section III: Supplementary Information

Section IV: Organizational Contact Information

Appendix: Definitions

Endnotes


Chairperson's Message

I am honoured to present the final Departmental Performance Report for the Public Service Staffing Tribunal (PSST), which covers the period from April 1 to October 31, 2014.

On November 1, 2014, the Public Service Labour Relations and Employment Board Act came into force, merging the PSST and the Public Service Labour Relations Board, and creating the Public Service Labour Relations and Employment Board (the PSLREB). The PSLREB is responsible for performing the functions that were previously exercised by the two former boards. Also on November 1, 2014, the Administrative Tribunals Support Service of Canada Act came into force, consolidating all support services for 11 administrative tribunals, including the PSLREB, into a new organization—the Administrative Tribunals Support Service of Canada (ATSSC). The ATSSC provides corporate services (i.e., the common functions of human resources, information technology, financial services, accommodations and communications); registry services; and core mandate services (i.e., research, analysis and legal and other case- specific work). The ATSSC assumed the PSLREB’s financial and human resources through that legislative change. As such, some commitments and performance targets outlined in the PSST’s 2014-15 Report on Plans and Priorities may have changed. For information on the ATSSC’s
performance in supporting the PSLREB, please visit the ATSSC website.i

The performance of the PSST during the reporting period shows improvements on the expeditious resolution of complaints. Overall, 88% of the complaints were closed within 270 days or less from the day on which they were received, and the Tribunal rendered 100% of its decisions within four months. Our strong mediation program also delivered successful resolution rates of over 80%. We have strived to simplify the recourse process by holding more settlement conferences and expedited hearings, particularly as many complainants are self-represented individuals. Both processes were effective and appreciated by the parties.

Finally, I wish to acknowledge the teamwork demonstrated by all employees and members to ensure that the mergers of the Tribunal with the PSLRB and the ATSSC were a success.


Catherine Ebbs
Chairperson and Chief Executive Officer


Section I: Organizational Expenditure Overview

[Reminder note: This Section reflects the organizational overview of the PSLRB for the period from April 1 to October 31, 2014.]

Organizational Profile

Minister: The Honourable Judy Foote, P.C., M.P.
Minister of Public Services and Procurement

Institutional Head: Guy Giguère, Chairperson and Chief Executive Officer

Ministerial Portfolio: The Tribunal is part of the Canadian Heritage portfolio

Enabling Instrument(s): Public Service Employment Actii

Year of Incorporation/Commencement: 2005

Organizational Context

Raison d’être

The Tribunal is an independent, quasi-judicial body established under the Public Service Employment Act (PSEA) to address complaints related to internal appointments and lay-offs in the federal public service. The Tribunal conducts hearings, settlement conferences and mediation sessions in order to resolve complaints.

In fulfilling its mandate, the Tribunal fosters fair and transparent staffing practices, contributes to a public service that is based on merit, embodies linguistic duality and human rights, and strives for excellence.

Responsibilities

The Tribunal derives its mandate from the PSEA and is responsible for the impartial and timely consideration and disposition of complaints submitted under the Act with respect to internal appointment and lay-off processes in the Government of Canada.

Strategic Outcome and Program Alignment Architecture

1. Strategic Outcome: Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service.

1.1 Program: Adjudication and mediation of complaints filed under the Public Service Employment Act

Internal Services

Organizational Priorities


Priority Type1 Strategic Outcome and Program

Efficient, simplified and well- documented processes

Ongoing

1 Strategic Outcome
Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service.

Summary of Progress

During the reporting period, the Tribunal significantly improved the efficiency and effectiveness of its case management system by adding Smartform. This feature enables complainants to complete and submit their complaints online, and it automatically creates a file in the case management system, reducing the processing time before the complaint is acknowledged.

The Tribunal offered both in-person and online training to help participants (parties, bargaining agents, human resources representatives and managers) prepare for the effective mediation of staffing complaints. Following a 2013–2014 pilot project, a shorter online training session (webinar) was delivered, which was designed to make training opportunities more accessible and affordable. This 90- minute training session was delivered twice in 2014–2015. Participants reported an overall satisfaction rate of 88%.

The initiative to leverage resources in program delivery, namely through the sharing of host departmental video conferencing facilities for hearing services, was put aside as efforts were redirected to managing change in support of the creation of the new PSLREB and the ATSSC.

Priority Type Strategic Outcome and Program

Timely issuance of reasons for decision

Ongoing

1 Strategic Outcome
Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service.

Summary of Progress

The expedited hearing process was fine-tuned and became part of the Tribunal’s business practice. The process has proven to be an effective way to improve services where the circumstances are considered appropriate. Four (4) expedited hearings were held during the reporting period, and decisions were issued less than 30 days after the hearing date.

As well, opportunities were developed to increase the use of video conferencing for mediations (but not for hearings as this technology was deemed inappropriate).
Priority Type Strategic Outcome and Program

A workplace where people feel valued and know the importance of their contribution.

Ongoing

1 Strategic Outcome
Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service.

Summary of Progress

Instead of offering staff development opportunities as part of the PSST, and considering the planned mergers, some teams were amalgamated and change management initiatives were carried out to prepare for a successful re-structuring exercise.

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

Risk Analysis

Key Risks

Risk Risk Response Strategy Link to Program Alignment Architecture

The unpredictability of the Tribunal’s caseload is an ongoing challenge. As the government continues its reductions and adjustments in the public service workforce, the Tribunal may have to manage an increase in the number of lay-off complaints and an increase in complaints relating to appointments.

While the caseload remained relatively stable compared to the last fiscal year, the Tribunal monitored cases filed and was prepared through having a process in place to deal with any potential increases in the number and complexity of complaints, especially lay-off complaints.

1.1 Program: Adjudication and mediation of complaints filed under the Public Service Employment Act.

The Tribunal is faced with challenges in turnover of employees and members in large part due to retirements and career development.

Given the pending mergers of the PSST with the PSLREB and the ATSSC, turnover was not the issue that prevailed. Rather, efforts were directed to prepare staff for a successful transition while continuing to deliver the Tribunal’s mandate.

During this transition time, two part-time members were assigned a higher caseload.

Internal Services

Risk Narrative

As with most tribunals, the PSST cannot predict its caseload from one year to the next. In the first seven months of 2014-2015, the caseload remained relatively stable compared to the same period of the last fiscal year. Several factors contribute to fluctuations in the number of complaints from year to year. The lower number this year may be due to factors such as the following:

The PSST must continuously monitor caseload and be prepared to react to ensure a fair and equitable complaint process, including the expeditious processing of complaints. In addition to monitoring fluctuations, proactive initiatives of the past year served to simplify the recourse process by holding more settlement conferences, which enabled parties to resolve and settle their complaints as successfully as our mediation process, and by holding expedited hearings, which allow the parties to provide testimonial evidence and condense the adjudication process into one day, and decisions are rendered in less than a month after a hearing.

During a time of transition due to the passing of two major statutes, it was critical to continue to deliver the Tribunal’s mandate. A cohesive team of Board members, managers and staff was dedicated to having a seamless transition, from both an organizational and operational perspective.

Actual Expenditures

Budgetary Financial Resources (dollars)

2014–15
Main Estimates
2014–15
Planned Spending
2014–15
Total Authorities
Available for Use
2014–15
Actual Spending
(authorities used)
Difference
(actual minus planned)
5,481,116 5,481,116 3,109,499 2,973,549 (2,507,567)

Note: 2014-15 Total Authorities Available for Use and Actual Spending columns reflect the April 1-October 31, 2014 period.

Human Resources (Full-time Equivalents [FTEs])

2014–15
Planned
2014–15
Actual
2014–15
Difference
(actual minus planned)
38 16.7 (21.3)

Note: 2014-15 Actual column reflects the April 1-October 31, 2014 period.

Budgetary Performance Summary for Strategic Outcome and Program (dollars)

Strategic Outcome(s), Program(s) and Internal Services

2014–15 Main Estimates

2014–15 Planned Spending

2015–16 Planned Spending

2016–17 Planned Spending

2014–15 Total Authorities Available for Use

2014–15 Actual Spending (authorities used)

2013–14 Actual Spending (authorities used)

2012–13 Actual Spending (authorities used)

Strategic Outcome: 1. Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service.

1.1 Adjudication and mediation of complaints filed under the Public Service Employment Act

4,003,475

4,003,475

 

 

2,385,213

2,280,929

3,680,159

3,747,033

Subtotal

4,003,475

4,003,475

 

 

2,385,213

2,280,929

3,680,159

3,747,033

Internal Services Subtotal

1,477,641

1,477,641

 

 

724,286

692,620

1,088,531

1,361,774

Total

5,481,116

5,481,116

 

 

3,109,499

2,973,549

4,768,690

5,108,807

Note: 2014-15 Total Authorities Available for Use and Actual Spending columns reflect the April 1-October 31, 2014 period.

The PSST's resources were transferred to a third-party service provider effective November 1, 2014.  The 2014-15 total authorities available for use and actual spending in the table above represent seven months of operation from April 1 to October 31, 2014.

Alignment of Spending With the Whole-of-Government Framework

Alignment of 2014-15 Actual Spending With the Whole-of-Government Frameworkiii (dollars)

Strategic Outcome

Program

Spending Area

Government of Canada Outcome

2014-15 Actual Spending

1. Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service

Adjudication and mediation of complaints filed under the Public Service Employment Act

Government Affairs

Well-managed and efficient government operations

2,973,549

Note: 2014-15 Actual Spending column reflects the April 1-October 31, 2014 period.

Total Spending by Spending Area (dollars)

Spending Area

Total Planned Spending

Total Actual Spending

Economic Affairs

N/A

N/A

Social Affairs

N/A

N/A

International Affairs

N/A

N/A

Government Affairs

5,481,116

2,973,549

Departmental Spending Trend

Departmental Spending Trend Graph

Note: 2014-15 Statutory and Voted reflect the April 1-October 31, 2015 period.

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

  1. The Tribunal’s actual spending was $4.8 million in 2013–14, a decrease of 7% compared to 2012-13. The decrease was mainly due to a decrease in personnel expenditures, which is primarily attributed to a reduction in personnel through attrition.
  2. The Tribunal’s actual spending was $3 million in 2014–15, a decrease of 38% compared to the previous year. The decrease was due to the Tribunal transferring its human and financial resources to the Administrative Tribunals Support Service of Canada as of November 1, 2014.
The PSLRB’s total net costs for operations

Based on the Tribunal’s financial statements, total expenses were $3 million in 2014–15. The majority of the funds, $1.85 million or 61%, were spent on adjudication services. Mediation services represented
$413 thousand or 14% of total expenses. Internal Services represented $755 thousands or 25% of total expenses.

total expenses for the PSLRB

Total expenses for the Tribunal were $3 million in 2014–15, of which $2.4 million or 78.8% was spent on salaries and employee benefits. $600 thousand or 19.9% was spent on other operating costs, such as transportation costs, professional services fees, accommodation costs and costs for hearing and mediation facilities. The balance of $39 thousand or 1.3% of the Tribunal costs was for translating its decisions (special purpose allotment).

Expenditures by Vote

For information on the PSST’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2015,iv which is available on the Public Works and Government Services Canada website.v


Section II: Analysis of Program by Strategic Outcome

Strategic Outcome:

Fair and impartial resolution of disputes related to internal appointments and lay-offs in the federal public service.

Performance Measurement

Performance Indicators Targets Actual Results
Percentage of complaints referred to judicial review on the grounds that the Tribunal failed to observe a principle of natural justice, procedural fairness or other procedure. Less than 5% 19%

Program 1.1:

Adjudication and mediation of complaints filed under the Public Service Employment Act.

Description

The Tribunal conducts hearings and provides mediation services in order to resolve complaints.

Budgetary Financial Resources (dollars)

2014–15 Main Estimates 2014-15 Planned Spending 2014-15 Total Authorities Available for Use 2014-15 Actual Spending (authorities used) 2014-15 Difference (actual minus planned)
4,003,475 4,003,475 2,385,213 2,280,929 (1,722,546)

Note: 2014-15 Total Authorities Available for Use and Actual Spending columns reflect the April 1-October 31, 2014
period.

Human Resources (FTEs)
2014-15
Planned
2014-15
Actual
2014-15
Difference
(actual minus planned)
28 12 (16)

Note: 2014-15 Actual column reflects the April 1-October 31, 2014 period.

Performance Results
Expected Results Performance Indicators Targets Actual Results
Tribunal's decisions are timely, sound and well- reasoned Percentage of decisions where reasons are issued within four months of the hearing Less than 80% 100%
  Of the decisions referred to judicial review, percentage of decisions upheld in relation to total number of decisions issued. 95% Two of the three decisions were upheld and one was withdrawn. Therefore, 100% of all decisions were upheld.
Optimal utilization of Tribunal's dispute resolution services by parties Percentage of mediations resulting in withdrawal of complaint 70% 84%

Performance Analysis and Lessons Learned

During the reporting period, the turnaround time for issuing decisions after a formal hearing surpassed the performance target: the Tribunal rendered 100% of its decisions within four months. The new case management system was fully implemented to optimize the complaint management process. Information from the new case management system was leveraged to monitor the time for issuing decisions and adjust internal procedures to ensure the optimal use of resources. More enhancements to the case management system are required to meet the needs of the new PSLREB.

The Tribunal did add the expedited hearing process to its dispute resolution toolbox, which aimed to significantly reduce, for certain types of cases, the time for hearings and issuing written decisions.

Of the 16 complaints filed from April 1 to October 31, 2014, three were referred to judicial review on the grounds that the Tribunal failed to observe a principle of natural justice, procedural fairness or other procedure. This resulted in 19% of complaints having been referred to judicial review. Of the three complaints referred, one was discontinued the same year, and two were dismissed. Judicial review is an important avenue available to one of the parties (usually the losing party) to have the courts examine whether or not the decision was exercised in accordance with the principles of fairness or natural justice.  While the figure was high this year, it is important to note that the exercise of this right is solely at the discretion of the parties, not the Tribunal. In addition, it is important to note that the decisions of the Tribunal that were subject to judicial review were in this case upheld. Providing services that foster fair and transparent staffing practices, contribute to a public service that is based on merit, embodies linguistic duality and human rights, and strives for excellence.

The Tribunal’s strong mediation program also delivered successful resolution rates of 84%.

The Tribunal offered both in-person and online training to help participants (parties, bargaining agents, human resources representatives and managers) prepare for the effective mediation of staffing complaints. Following a 2013–2014 pilot project, a shorter online training session (webinar) was delivered, which was designed to make training opportunities more accessible and affordable. This 90-minute training session was delivered twice in 2014–2015. Participants reported an overall satisfaction rate of 88%.

The initiative to leverage resources in program delivery, namely through the sharing of host departmental video conferencing facilities for hearing services, was put aside as efforts were redirected to managing change in support of the creation of the new PSLREB and the ATSSC.

Internal Services

Description

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, Materiel Services, Acquisition Services, and Travel and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not those provided to a specific program.

Budgetary Financial Resources (dollars)
2014-15 Main Estimates 2014-15 Planned Spending 2014-15 Total Authorities Available for Use 2014-15 Actual Spending (authorities used) 2014-15 Difference (actual minus planned)
1,477,641 1,477,641 724,286 692,620 (785,021)

Note: 2014-15 Total Authorities Available for Use and Actual Spending columns reflect the April 1-October 31, 2014
period.

Human Resources (FTEs)
2014-15 Planned 2014-15 Actual 2014-15 Difference (actual minus planned)
10 4.7 (5.3)

Note: 2014-15 Actual column reflects the April 1-October 31, 2014 period.

Performance Analysis and Lessons Learned

The Tribunal continued to ensure appropriate and timely communications with stakeholders, especially during this transition period. Change management efforts were invested to equip staff to go through the transition while ensuring continuity in the delivery of the Tribunal’s mandate.

As well, the Tribunal contributed to the Greening Government Operations targets through its internal services program. Additional details on the PSST’s activities can be found in the Departmental Sustainable Development Strategy Supplementary Information Table.


Section III: Supplementary Information

Financial Statements Highlights

Condensed Statement of Operations (unaudited)
For the 7-Month Period Ended October 31, 2014
(dollars)

Financial Information 2014-15 Planned Results 2014-15 Actual 2013-14 Actual Difference (2014–15 actual minus 2014–15 planned) Difference (2014–15 actual minus 2013–14 actual)
Total expenses 6,246,125 3,015,116 4,876,943 (3,231,009) (1,861,827)
Total revenues          
Net cost of operations before government funding and transfers 6,246,125 3,015,116 4,876,943 (3,231,009) (1,861,827)

In terms of actual expenditures, the net cost of operations (before government funding at year end) decreased by $1.86 million compared to the previous year due to the Tribunal transferring its human and financial resources to the Administrative Tribunals Support Service of Canada as of November 1, 2014.

Condensed Statement of Financial Position (unaudited)
As at October 31, 2014
(dollars)

Financial Information 2014-15 2013-14 Difference (2014–15 minus 2013–14)
Total net liabilities 865,760 641,181 224,579
Total net financial assets 611,083 180,137 430,946
Departmental net debt 254,677 461,044 (206,367)
Total non-financial assets 657,800 602,904 54,896
Departmental net financial position 403,123 141,860 261,263

Total liabilities were $866,000 at the end of 2014–15, an increase of $324,000 or 35 percent compared to 2013-14. The total financial assets were $611,000 at the end of 2014-15, an increase of $431,000 compared to the previous year’s total financial assets.

Financial Statements

The supplementary information table listed in the 2014–15 Departmental Performance Report is available on the PSST’s website.vii

Supplementary Information Tables

The supplementary information table listed in the 2014–15 Departmental Performance Report is available on the PSLRB’s website.ix

Tax Expenditures and Evaluations

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


Section IV: Organizational Contact Information

Public Service Staffing Tribunal
6th Floor, West Tower, 240 Sparks Street
Ottawa, Ontario, Canada
K1A 0A5

Tel: 866-637-4491
Fax: 613-949-6551
Website:  http://www.psst-tdfp.gc.caix

* Please direct all future inquiries to the Public Service Labour Relations and Employment Board (PSLREB) at the following address: http://pslreb-crtefp.gc.ca/index_e.asp.x The email address of the PSLREB is mail.courrier@pslreb-crtefp.gc.ca.


Appendix: Definitions

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

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

Departmental Performance Report (rapport ministériel sur le rendement): Reports on an appropriated organization’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Report on Plans and Priorities. These reports are tabled in Parliament in the fall.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


Endnotes

  1. ATSSC website, http://www.canada.ca/en/administrative-tribunals-support-service/index.html
  2. PublicService Employment Act, http://laws-lois.justice.gc.ca/eng/acts/p-33.01/
  3. Whole-of-government framework, http://www.tbs-sct.gc.ca/ppg-cpr/frame-cadre-eng.aspx
  4. PublicAccounts of Canada 2015, http://www.tpsgc-pwgsc.gc.ca/recgen/cpc-pac/index-eng.html
  5. Public Works and Government Services Canada website, http://www.tpsgc-pwgsc.gc.ca/recgen/cpc-pac/index- eng.html
  6. PSST's Financial Statements, http://www.psst-tdfp.gc.ca/article.asp?id=3494
  7. PSST's Supplementary Information Table, http://www.psst-tdfp.gc.ca/article.asp?id=3494
  8. Government of Canada Tax Expenditures, http://www.fin.gc.ca/purl/taxexp-eng.asp
  9. PSST website, http://www.psst-tdfp.gc.ca/
  10. PSLREB website, http://pslreb-crtefp.gc.ca/index_e.asp