Canada Revenue Agency

Part I. Values and ethics training plans

Question 1

Has your organization developed department-specific values and ethics training plans down to the divisional level?

• Yes

If not, to what level have department-specific values and ethics training plans been developed and what is your target time frame for completing this work?

• The Canada Revenue Agency (CRA) has developed mandatory and organization-specific training on values and ethics including:  
  • CRA Code of Integrity and Professional Conduct (TD1528-000) awareness training. This learning product is mandatory for all new CRA employees and is embedded in CRA’s “My Guide” onboarding process.
  • TD 1528-000 is often supplemented with tailored Branch/Regional awareness and communication vehicles when onboarding new hires and students.
  • Many branches and regions supplement the national mandatory values and ethics-related courses with their own learning products.
• CRA Confidential disclosure forms for delegated managers – Directive on Conflict of Interest (TD1528-002). This course provides delegated managers with guidance on how to review and assess confidential disclosures.
  • Many branches and regions offer general training to managers and supervisors about the requirements in the Directive on Conflict of Interest to support them in answering questions from employees.
• CRA Workplace harassment and violence prevention (TD 1599-007) is mandatory for all employees.
• Identity and Access Management (TD 1808-000) for managers. This course must be refreshed every 5 years and provides a high level overview of the roles and responsibilities for managers, including values and ethics obligations.
• Orientation to Character Leadership (TD 1218-000) provides leaders with an overview of the 11 dimensions of character. The course embraces the values, virtues and traits that lead to excellence of character.
• The completion of all mandatory training is strictly monitored. Each quarter, a dashboard of compliance rates for each branch/region is shared with the Corporate Management Committee (CMC).
• CRA’s employee-facing intranet site “InfoZone”:
  • Includes an “Integrity” page which includes links to the Code and Directive, guidance about discussing integrity, making decisions with integrity (with a robust ethical decision-making model), information on participating in political activities, and instructions about post-employment.
  • Internal “KnowHow” pages – This site is “what you need to know and how to do it” advice on various topics. The site provides “need to know” guidance about the affirmation reminder process, step-by-step instructions on how to submit a confidential disclosure form, descriptive scenarios and a video about conflict of interest.
  • Integrity related information is also included on the “KnowHow” site with a page of short vignettes to prompt informal discussions about integrity.
• Tailored training manuals for specific job categories, such as auditors, call centre agents, legal experts, labour relations professionals, data scientists and others, contain references to the CRA’s core values of integrity, professionalism, respect and collaboration.
• Some branches and regions require employees to complete training on the appropriate use of social media before they are granted access to the internet from a work device.
• Some branches have developed, or are in the process of developing, case studies of ethical dilemmas in the workplace that are specific to their work objectives. 
• Several Branches and Regions offer specialized training paths that include values and ethics guidance. For example, a program for Auditors includes training related to communicating rulings decisions and interpretations to clients in alignment with our core and public service values.  

Question 2

Has your organization fully implemented department-specific training plans?

• Yes

If not, what is your target time frame for completing this work?

N/A

Part II. Codes of conduct

Question 3

Has your organization reviewed its code of conduct?

• My organization is in the process of reviewing its code of conduct.

Question 4

If your organization is in the process of reviewing its code of conduct, what is your target time frame for completing the review?

The CRA Code of Integrity and Professional Conduct (Code). As an over-arching instrument and a term and condition of employment, the Code encompasses legislative requirements and policy instruments that guide behaviour and set expectations.  

A full consultative process for the 5-year cyclical policy review, including seeking feedback from key partners, the National unions and equity deserving groups, is on track.

The Code is scheduled to move through the official governance process with a target completion date for approval by the CRA’s Board of Management in December 2025.

In addition, the Directive on Conflict of Interest is also moving through the 5-year cyclical review and is on track for approval from the Board of Management in December 2025.

Question 5

If your organization has completed the review of its code of conduct, did this review lead to updates?

• My organization is in the process of updating its code of conduct.

Please briefly describe the nature of any updates made (e.g., to clarify expected behaviours, to align with the emerging context, to include emerging risks) or explain why no updates were deemed necessary.

• The CRA’s Code of Integrity and Professional Conduct (Code) and the Directive on Conflict of Interest (Directive) are currently moving through the 5 year cyclical and formal consultative review process. Below are some of the proposed enhancements for the next iterations of these instruments. 
  • The CRA’s values and ethics framework was subject to an internal audit (results published in April 2024). The next iterations of the Code and Directive will consider the findings of the audit to improve the clarity of the language. Specifically, the audit recommended clearer language and more scenarios on the subject of conflict of interest. These changes are on track.
  • While the CRA currently has general guidance on evolving technologies, including social media and artificial intelligence, the next version of the Code will seek to provide more clarity. These subjects are changing at a rapid pace, but the underpinning behavioural expectations remain constant.
• Clearer guidance about the various mechanisms and channels to report misconduct, wrongdoing, harassment, discrimination, violence and other issues. 

Part III. Discussions on personal accountability in upholding public service values and ethics

Question 6

What activities or actions has your organization undertaken to foster a conversation at all levels on personal accountability to uphold our public service values and ethics?

• Dedicated discussions at executive and management committee meetings
• All-staff engagements (e.g., town halls)
• Focused engagement sessions for specific functional areas (e.g., operations, finance, communications, policy, human resources)
• Focused engagement sessions on specific topics (e.g., conflicts of interest, social media, emerging technologies)
• Engagement sessions with equity groups, employee groups, networks and communities
• Inclusion in employees’ performance and talent management cycle discussions
• Specific values and ethics communications campaigns

Please provide additional details on activities that you have undertaken, including those not listed above.

Dedicated discussions at executive and management committee meetings:

• The renewed emphasis on values and ethics was discussed at National senior executive tables (e.g.: Corporate Management Committee and the Board of Management) where leaders agreed on an overall plan to:
  • Re-iterate/reinforce the importance of integrity at the CRA
  • Contribute to future directions on values and ethics for the public sector
  • Adapt and modernize CRA’s instruments and tools
• All Branches and Regions reported having discussions about values and ethics at all executive and management committee levels.
• A new CRA Champion for Values and Ethics was named in October 2023 and Champions have also been named in many Branches/Regions.
• Values and Ethics has been named as a top priority in the CRA’s People Strategy and is included in the CRA’s Corporate Business Plan.

All-staff engagements:

• A Town Hall with the Commissioner and Deputy Commissioner was held on November 28, 2023, where a key topic was values and ethics. A further Town Hall is tentatively scheduled for the Fall of 2024.
• In the last 6 months, there have been many Branch and Regional Town Halls that discussed values and ethics.

Focused engagement sessions for specific functional areas:

• Some regions established Conflict of Interest communities of practice to share best practices, tools and resources.  

Focused engagement sessions on specific topics:

• One branch hosted an in-person multi-day meeting for managers that included guest speakers and group discussions on values and ethics-related subjects such as: Artificial Intelligence; and Leading through times of stress, uncertainly and change.
• Many Branches/Regions coordinated small group presentations delivered by managers to address specific areas of concern (such as Public Service Employee Survey (PSES) results, unauthorized access, Positive Space conversations, micro-aggressions and appropriate social media use).

Engagement sessions with equity groups, employee groups, networks and communities:

• The Champion for Values and Ethics is engaging every employee network (such as the Management Group Network, Black Employee Network, Pride Network, and the Indigenous Employee Network to name a few) to talk about CRA’s values and seek their perspectives.

Inclusion in employees’ performance and talent management cycle discussions:

• Branches and Regions reported that values and ethics are integrated into employee, management and executive performance and succession planning discussions.

Specific values and ethics communications campaigns:

• Targeted messaging distributed by the Champion for Values and Ethics to all Employee Networks.
• The CRA has a robust national communication plan in place to increase employees’ awareness of their obligations under their terms and conditions of employment.  
• The renewed emphasis on values and ethics was discussed at National Union-Management Consultation Committee with the Audit, Financial and Scientific (AFS) and the Union of Taxation Employees (UTE) unions.
• One Region reported the delivery of an interactive training product to reinforce integrity-based decision making. Participants were encouraged to reflect, evaluate scenarios and participate in important conversations. This training has been integrated into all new hire and student orientations.
• Several branches and regions have held informal events and communications (such as Learning Days, Learning Circles, Employee Newsletters/bulletins) to engage employees about values and ethics.
• Security-related messages are regularly promoted on CRA’s intranet “InfoZone” page. 

Question 7

Has your organization taken any actions to ensure that conversations on personal accountability to uphold our public service values and ethics occur on a continuing basis?

• Included as part of the onboarding process for new employees
• Incorporated in employees’ professional development and mandatory learning plans
• Integrated in career succession planning (e.g., supervisor, manager, director)

Please provide details on activities that you have undertaken, including those not listed above.

Included as part of the onboarding process for new employees:

• CRA has mandatory training for all new hires. As itemized in question 1, the CRA has a series of mandatory courses related to values and ethics. There are also many tailored and specialized training paths for specific job categories (examples include call centre agents, taxpayer services agents, appeals officers, criminal investigators and auditors) that reference upholding the CRA’s core values.

Incorporated in employees’ professional development and mandatory learning plans:

• The CRA has developed learning paths for specific positions throughout the Agency. For example, the learning path for an MG-03 Call Centre Team Leader includes specific training and references to the CRA’s core values and the expectations in the Code.
• Many branches and regions have succession planning processes in place to identify and develop future leaders who demonstrate the CRA’s core values.

Integrated in career succession planning:

• Through CRA’s Character Leadership initiative, leaders are expected to develop and demonstrate the key leadership competency (KLC) of upholding integrity and respect through learning, development, performance and talent management;
  • exemplify ethical practices, professionalism and personal integrity.
• Branches and regions ensure that values and ethics are integrated into performance indicators and that managers discuss them during performance management sessions with employees.
• The 2024-2025 Performance Agreements for the CRA Commissioner and Deputy Commissioner include references to renewing the dialogue around values and ethics in alignment with guidance from the Clerk of the Privy Council.

Other:

• The CRA has developed a robust communication approach for 2024-2025. The objectives are to:
  • increase employee awareness of public service and CRA obligations
  • increase awareness on the reporting channels and the consequences of misconduct and wrongdoing
  • recognize CRA employees’ commitment to values and ethics 

Part IV. Additional information

Question 8

What recurring themes (e.g., social media, emerging technology, conflicts of interest) have emerged from conversations with employees (e.g., students, new public servants, front-line service providers, managers, executives, members of functional/horizontal communities/employee networks) across your organization?

• More emphasis on the CRA value of professionalism, particularly in reference to unauthorized access to confidential information, work time reporting and fraud, internal fraud and personal accountability
• Balance between professional (CRA) values and personal values
• Adequate time to read the Code at least once per year
• Social media usage – more guidance for all on where to draw the line between what we can and can’t say/express
• Clear information about the duty of loyalty
• Artificial intelligence (including MS Teams functions) and concerns about personal and taxpayer privacy
• Disclosing private interest and outside activities for conflict of interest needs to be easier to understand
• Managing conflicts of interest and fairness in decision-making
• Guidance for public servants who have other jobs, including dual remuneration (working with another government department)
• Implications of off-duty conduct
• Data bias (need for more training)
• Growing issues related to Employment Equity, Diversity and Inclusion.
• Enforcing the use of both official languages at work
• Guidance for public servants contracting with the Government of Canada – need clear rules and processes
• Wellbeing and work-life balance in a hybrid workplace
• Ethical decision-making by senior leaders (e.g.: hybrid work)
• Better support for managers in hybrid environment (how to identify and manage time theft)
• Properly equip managers to speak to their teams about values and ethics
• Leading-edge learning opportunities to encourage manager growth and skill development
• A resource in each department/agency where employees can get guidance on general values and ethics and conflict of interest questions
• Promoting a psychologically and physically safe and healthy workplace
• Providing clear reporting channels to report wrongdoing and misconduct. Also support employees by giving them confidence and trust to report
• Segregation of duties
• Leaders must lead by example
• Despite communications, issues of non-compliance still occur with hybrid work requirements. Is it possible to focus on consequences in Agency messaging, especially now with having to be on-site for 3 days a week?

Question 9

How have you adjusted your learning activities to address recurring themes (e.g., adjusted training plans, developed specific case studies, invited expert speakers to focus on emerging themes)?

Across the Agency, branches and regions reported inviting subject-matter-experts as guest speakers on subjects such as conflict of interest, artificial intelligence, data bias and other important topics to keep their teams informed.

Many branches and regions supplemented the mandatory values and ethics related training (TD 1528-000) with other supporting products and events. To be responsive to the needs of their respective areas, below are some examples:

• follow-up values and ethics related presentations and touchpoints to reinforce awareness at key intervals
• peer-to-peer discussions on relevant subjects
• “skip a level” meetings
• subject-matter-expert panels on “hot topics” (examples: a CRA security employee attends security training sessions to directly answer questions from participants; and a team of internal data scientists provide information/training about artificial intelligence to colleagues)
• team meetings on a specific subject
• newsletters, bulletins and other communication vehicles
• campaigns to communicate specific themes (values and ethics, confidentiality, security, public trust, access to information)
• various team/division/town hall meetings to keep the conversation going
• one-on-one meetings
• promotion of Character Leadership
• multi-functional working groups to address specific issues in a collaborative and multi-faceted way
• communities of practice to share tools, resources and best practices    

Question 10

Are there any actions or learning activities that have been particularly successful in fostering conversations within your organization (e.g., new tools, creative approaches that have resonated well with employees and managers, meeting with small groups, equipping managers to lead conversations, equipping values and ethics office/practitioners)?

Below are some of the ideas from the branches and regions:

• Small group discussions with a general theme and no set agenda to foster open and honest dialogue
• “Ask me anything” discussions with leaders
• Leaders demonstrating the core values and leading by example (for example, senior leaders taking time to meet with new hires to discuss values and ethics and sharing their real experiences working for the CRA)
• Reinforcing respect and empathy before each meeting. Some teams have a Civility Charter to guide behaviour
• Inviting internal experts (such as informal Conflict Resolution and the Employee Assistance Program) and guest speakers to team discussions
• Employee and leader stories of integrity in action at the CRA
• Discussion of branch/regional PSES results on key questions and being open about opportunities for improvement

Question 11

What indicators will be used to measure increased employee awareness of the role of values and ethics in their daily work (e.g., Public Service Employee Survey, pulse surveys, engagement with focus groups)?

The CRA plans to reference:

• PSES results
• Employee pulse survey results
• Compliance data related to mandatory values and ethics training
• Data gathered from the CRA’s Corporate Administrative System (CAS) Commitment platform about the mandatory affirmation process for the Code of Integrity and Professional Conduct (Code) which is prompted annually, any time there is a job change, and upon return from long term leave, and the confidential disclosure process as per the Directive on Conflict of Interest (Directive)
• Feedback from internal partners and other groups gathered through the corporate policy review process for the Code and Directive (both in progress in 2024)

Question 12

Will these indicators be disaggregated by identity factors?

• No
  

Question 13

Is there any additional information that you would like to share regarding your organization’s work on values and ethics (e.g., to advance particular recommendations of the Deputy Ministers’ Task Team on Values and Ethics Report)?

• The CRA has a robust technical solution in the Corporate Administration System – Commitment platform that supports the requirements in the Code of Integrity and Professional Conduct (Code) and the Directive on Conflict of Interest (Directive).
  • At least once each year, when changing jobs within the Agency or upon return from a period of long term leave, employees are automatically prompted to affirm their adherence to the terms and conditions of employment outlined in the Code and Directive.
  • The process also includes a prompt to disclose any private interest, outside activities or gifts in a confidential disclosure form. Upon completion, this confidential form automatically flows to the employee’s delegated authority (a senior level leader) for assessment and decision.
  • Upon documentation that an employee is leaving the CRA, they are automatically prompted to acknowledge receipt of their ongoing obligations and to disclose any post-employment (including self-employment) to their delegated manager for review. 
• In May 2024, the Corporate Administrative System (CAS) Commitment application and the electronic confidential disclosure form were updated to include more explicit language about the obligation to report any private interest or outside activity that involves contracting with the CRA or the Government of Canada.
• The CRA’s Integrity Framework maps out the Agency’s core integrity instruments, which primarily protect integrity and prevent lapses. Core instruments are clustered into the following groups:
  • Define integrity
  • Communicate and promote integrity standards
  • Monitor and enforce standards
  • Correct lapses
  • Evaluate and report on integrity
• A recent pilot to test a proposed conflict of interest model resulted in the following positive changes:
  • Improved data accuracy in the Corporate Administration System (CAS) – Commitment Application
  • Gathered relevant conflict of interest-related data to improve policy instruments
  • Provided insight on how to address workload issues for delegated managers
  • Promoted consistent decision-making
  • Shared best practices and other intelligence with labour relations communities of practice.