Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.
To enhance public confidence in the integrity of the Public
Service and its employees.
It is government policy to minimize the possibility of
conflicts between the private interests and the Public Service
duties of employees and to resolve any such conflicts in the
public interest.
This policy applies to all departments and other portions of
the Public Service listed in Part I of Schedule I of the
Public Service Staff Relations Act.
Employees must take measures to prevent real, potential, or
apparent conflicts in accordance with the principles of conduct
and measures in the Conflict of Interest and Post-Employment Code
for the Public Service (Appendix - A).
The deputy head as designated official must:
- ensure that employees are informed of the requirements of
the Code and that they comply with all its requirements;
- determine whether real or potential conflicts of interest
exist and what action, if any, specific employees have to
take;
- seek Treasury Board approval for any compliance measures
that may be required, beyond those the Code specifies, to reflect
the department's particular responsibilities or the statutes
governing its operations;
- establish procedures for employees to report official
dealings with former public office holders who are or may be
governed by the Code's post-employment measures;
- conduct exit interviews with employees subject to the
post-employment compliance measures before they leave the Public
Service or review with employees their responsibility in this
regard;
- ensure that bargaining agents are consulted at the
departmental level about the administration of the Code including
the implementation of any supplemental compliance measures and
the extension of the post-employment requirements to positions
other than those in the Management Category;
- request Treasury Board approval on the minister's
recommendation to:
. designate any positions below the level of senior manager
(SM) as subject to post-employment compliance measures; and
. exclude positions from the application of sections 41 and 42
of the post-employment compliance measures.
The Treasury Board as the designated authority will:
- review and rule on:
. requests to supplement the compliance measures in the
Code;
. recommendations to designate positions at a level below SM
as subject to the post-employment compliance measures or to
exclude positions from such measures; and
. applications from employees or former employees to reduce
the post-employment limitation period specified in the Code;
and
- convene panels, as necessary, to advise on the application
of the post-employment compliance measures in particular
cases.
The Assistant Deputy Registrar General will:
- provide advice on the most appropriate arrangements required
for divestment of assets;
- serve as trustee of a frozen or retention trust, if
requested; and
- assess whether proposals for departmental reimbursement of
costs incurred by employees in establishing trusts are
appropriate.
The Public Service Commission is responsible for:
- establishing procedures to ensure that before or upon any
appointment, appointees sign a document certifying that they have
read and understood the Code and that, as a condition of
employment, they will observe it; and
- applying policies and establishing procedures and mechanisms
to ensure compliance with the Code regarding Business/Government
Executive Exchange and Interchange Canada assignments.
Treasury Board Secretariat will monitor and evaluate
departmental performance by:
- periodically reviewing departmental application of the
Code;
- reviewing audit and evaluation reports on the application of
the Code; and
- reviewing information on the following performance
indicators:
. the completion rate of the Employee Certification Document
and Confidential Report as required;
. the results of direction to specific employees to divest
themselves of interests or cease activities, etc.; and
. the rate of exit interviews and reviews of post-employment
requirements to the number of employees subject to Part III of
the Code who leave the Public Service.
Departments must advise the Treasury Board Secretariat should
the completion rate for required reports and/or exit interviews
for a given year fall below 95% in any occupational category.
Public Service Staff Relations Act;
Treasury Board Manual, Contracting volume;
Treasury Board Manual, Staff relations volume,
chapter 6 entitled Discipline.
This chapter replaces chapter 3 of PMM volume 1.
Enquiries about this policy should be referred to the
responsible officers in departmental headquarters who, in turn,
may direct questions regarding policy interpretation to the
following:
Public Service Ethics Section
Policies and Procedures Group
General Personnel Policy Development and Compensation
Division
Personnel Policy Branch
Treasury Board Secretariat
Enquiries about the requirements governing personal service
and other government contracts should be directed to:
Procurement Policy Group
Procurement Management
Administrative Policy Branch
Treasury Board Secretariat
Enquiries about the requirements covering Business/Government
Executive Exchange assignments should be directed to:
Business/Government Executive Exchange Program
Public Service Commission
Enquiries about the requirements covering Interchange Canada
assignments should be directed to:
Interchange Canada Program
Public Service Commission
Enquiries about the establishment, verification, and costs of
trusts should be directed to:
The Assistant Deputy Registrar
General
Consumer and Corporate Affairs Canada
1. This Code for the Public Service is designed to bring to
the attention of all public servants for whom Treasury Board
represents the government as the employer the provisions of the
Conflict of Interest and Post-Employment Code for Public Office
Holders, which was tabled by the Prime Minister in the House of
Commons on September 9, 1985.
2. For the purposes of the Code for the Public Service,
employee means:
(a) an employee of a department for whom the Treasury Board
represents the government as employer; and
(b) a head of mission as defined in the Department of
External Affairs Act.
3. For employees listed in (a) and (b) above,
designated authority means the Treasury Board;
and,
designated official means the deputy head of
the employee's department.
Objects
4. The objects of the Code are to enhance public confidence in
the integrity of employees and the Public Service:
(a) while encouraging experienced and competent persons to
seek and accept public office;
(b) while facilitating interchange between the private and the
public sector;
(c) by establishing clear rules of conduct respecting conflict
of interest for, and post-employment practices applicable to, all
employees; and
(d) by minimizing the possibility of conflicts arising between
the private interests and public service duties of employees and
providing for the resolution of such conflicts in the public
interest should they arise.
Application
5. In keeping with the principles described below, each
employee is responsible for taking such action as is necessary to
prevent real, potential or apparent conflicts of interest. The
employee is also required to observe any specific conduct
requirements contained in the statutes governing his or her
particular department and the relevant provisions of legislation
of more general application such as the Criminal Code, the
Canadian Human Rights Act, the Privacy Act, the
Financial Administration Act and the Public Service
Employment Act.
Principles
6. Every employee shall conform to the following
principles:
(a) employees shall perform their official duties and arrange
their private affairs in such a manner that public confidence and
trust in the integrity, objectivity and impartiality of
government are conserved and enhanced;
(b) employees have an obligation to act in a manner that will
bear the closest public scrutiny, an obligation that is not fully
discharged by simply acting within the law;
(c) employees shall not have private interests, other than
those permitted pursuant to this Code, that would be affected
particularly or significantly by government actions in which they
participate;
(d) on appointment to office, and thereafter, employees shall
arrange their private affairs in a manner that will prevent real,
potential or apparent conflicts of interest from arising, but if
such a conflict does arise between the private interests of an
employee and the official duties and responsibilities of that
employee, the conflict shall be resolved in favour of the public
interest;
(e) employees shall not solicit or accept transfers of
economic benefit, other than incidental gifts, customary
hospitality, or other benefits of nominal value, unless the
transfer is pursuant to an enforceable contract or property right
of the employee;
(f) employees shall not step out of their official roles to
assist private entities or persons in their dealings with the
government where this would result in preferential treatment to
any person;
(g) employees shall not knowingly take advantage of, or
benefit from, information that is obtained in the course of their
official duties and responsibilities and that is not generally
available to the public;
(h) employees shall not directly or indirectly use, or allow
the use of, government property of any kind, including property
leased to the government, for anything other than officially
approved activities; and
(i) employees shall not act, after they leave public office,
in such a manner as to take improper advantage of their previous
office.
Certification document
7. Before or upon appointment, employees must sign a document
certifying that they have read and understood this Code and that,
as a condition of employment, they will observe this Code.
Employees appointed prior to the coming into force of this Code
shall sign the document not later than January 1, 1986.
Annual review
8. All employees are required to review their obligations
under the Code at least once a year.
Contracts
9. Every employee:
- negotiating a personal service contract must include
in the contract appropriate provisions with respect to the Code
in accordance with such directives as the Treasury Board may
issue;
- negotiating a government contract must ensure that
the contract includes safeguards, in accordance with such
directives as the Treasury Board may issue, to prevent a former
employee or other former public office holder who is not
complying with the requisite post-employment measures, as set out
in Part III of this Code, from receiving benefit from the
contract.
Education and resource centre
10. The Assistant Deputy Registrar General (ADRG), Consumer
and Corporate Affairs, in consultation with the Secretary of the
Treasury Board, will prepare informational and educational
material about this Code for public office holders, including
employees and the general public, and make appropriate
arrangements for the preparation and implementation of training
of public office holders on conflict of interest and
post-employment behaviour.
The ADRG will also establish a resource centre of print, film,
videotape and other material related to conflict of interest,
post-employment behaviour and other ethical matters of concern to
public office holders and to government.
Supplementary compliance measures
11. The deputy head of a department may augment the compliance
measures set out in Parts II and III with supplementary
procedures and guidance:
- respecting conflict of interest and post-employment
situations peculiar to the unique and special responsibilities of
the department; and
- reflecting any special requirements relating to employee
conduct or interests contained in statutes governing the
operations of the department.
These measures require Treasury Board approval before coming
into force.
Dealing with former public office holders
12. Employees who have official dealings, other than those
that consist of routine provision of service to an individual,
with former employees or other former public office holders who
are or may be governed by the post-employment measures set out in
Part III must report this fact to the designated official in
accordance with departmental procedure. The designated official
shall determine immediately whether the former public office
holder is complying with the prescribed measures.
13. Employees shall not have official dealings with former
employees or other former public office holders deemed, pursuant
to Section 12, to be acting in violation of the compliance
measures in the specific transaction involved.
Objects
14. The compliance measures set out the procedural and
administrative requirements to be observed by public servants in
order to minimize the risk of conflict of interest and to permit
the resolution of such conflicts of interest in favour of the
public interest, should any arise.
Confidentiality
15. Information concerning the private interests of employees
provided to the designated official is treated in complete
confidence. The designated official is required to ensure that
this information is placed in special personal files (i.e.
distinct from regular personnel files) and in secure safekeeping.
Departments shall establish a central repository for such
information and place it under the responsibility of the Senior
Personnel Officer, who shall ensure that the privacy of the
individual is fully respected.
Methods of compliance
16. An employee complies with the Code in the following
ways:
(a) avoidance: by avoiding or withdrawing from activities or
situations that would place the employee in a real, potential or
apparent conflict of interest relative to his or her official
duties and responsibilities;
(b) confidential report: by providing a written statement to
the designated official indicating ownership of an asset, receipt
of a gift, hospitality, or other benefit, or participation in any
outside employment or activity; and
(c) divestment: where continued ownership by an employee would
constitute a real or potential conflict of interest with the
employee's official duties and responsibilities, the employee may
elect to sell the asset "at arm's length" or place that asset in
trust.
17. Employees must not sell or transfer assets to family
members or others for purposes of circumventing the compliance
measures.
18. A confidential report will usually be considered as
compliance with the conflict of interest measures. However, there
will be instances where "withdrawal from the activity" or
"divestment" will be necessary. The designated official will make
this decision and communicate it to the employee. Where there is
doubt as to which method is appropriate in order that an employee
may comply with the code, the designated official will determine
the appropriate method and, in doing so, will try to achieve
mutual agreement with the employee taking into account:
(a) the employee's specific responsibilities;
(b) the value and type of the assets and interests involved;
and
(c) the actual costs to be incurred by divesting the assets
and interests, as opposed to the potential that the assets and
interests represent for a conflict of interest.
19. Employees are required to make a confidential report to
the designated official of all assets prescribed by the code
other than those assets and interests which are for their private
use or that of their families and assets that are not of a
commercial character. Examples of such "exempt assets" are
described in the following section.
Exempt assets
20. Assets and interests intended for the private use of
employees and assets that are not of a commercial character are
not subject to the compliance measures. Such assets include:
(a) residences, recreational property and farms used or
intended for use by employees or their families;
(b) household goods and personal effects;
(c) works of art, antiques and collectibles;
(d) automobiles and other personal means of
transportation;
(e) cash and deposits;
(f) Canada Savings Bonds and other similar investments in
securities of fixed value issued or guaranteed by any level of
government in Canada or agencies of those governments;
(g) registered retirement savings plans that are not
self-administered;
(h) registered home ownership savings plans;
(i) investments in open-ended mutual funds;
(j) guaranteed investment certificates and similar financial
instruments;
(k) annuities and life insurance policies;
(l) pension rights;
(m) money owed by a previous employer, client or partnership;
and
(n) personal loans receivable from members of the employee's
immediate family and small personal loans receivable from other
persons where the employee has loaned the moneys receivable.
Confidential report
21. Employees must, within 60 days after appointment, make a
confidential report to the designated official of all assets
other than exempt assets as described in Section 20 and of all
direct and contingent liabilities, where such assets and
liabilities might give rise to a conflict of interest in respect
of the employee's official duties and responsibilities.
Assets and liabilities subject to a confidential report
22. Assets and liabilities which may be subject to a
confidential report include:
(a) publicly traded securities of corporations and foreign
governments and self-administered registered retirement savings
plans composed of such securities;
(b) interests in partnerships, proprietorships, joint
ventures, private companies and family businesses, in particular
those that own or control shares of public companies or that do
business with the government;
(c) farms under commercial operation;
(d) real property that is not an exempt asset;
(e) commodities, futures and foreign currencies held or traded
for speculative purposes;
(f) assets that are beneficially owned, that are not exempt
assets and that are administered at arm's length;
(g) secured or unsecured loans granted to persons other than
to members of the employee's immediate family;
(h) any other assets or liabilities that could give rise to a
real or potential conflict of interest due to the particular
nature of the employee's duties and responsibilities; and
(i) direct and contingent liabilities in respect of any of the
assets described in this section.
Divestment of assets
23. Employees must divest assets where it is determined by the
designated official that such assets constitute a real or
potential conflict of interest in relation to the duties and
responsibilities of the employee. Divestment, where required,
must take place within 120 days after appointment. Divestment of
assets is usually achieved by selling them in an arm's length
transaction or by making them subject to a trust arrangement. The
schedule attached to this code contains information on the more
common trust arrangements.
24. The trust arrangements established must not leave in the
hands of the employee any power of management or decision over
the assets placed in trust. The Assistant Deputy Registrar
General (ADRG) has the responsibility for determining that a
trust meets the requirements of the code. Before a trust is
executed or when a change from one trust option to another is
contemplated, a determination that the trust meets the
requirements must be obtained from the ADRG. The ADRG may serve
as trustee of a frozen or retention trust, but not of a blind
trust.
25. On the recommendation of the ADRG, the department may
reimburse the employee for trust costs incurred in an amount set
out in the schedule.
Outside activities
26. (Revised) Involvement in outside employment and other
activities by employees is not prohibited unless the employment
or other activity is such that it is likely to result in a
conflict of interest. It is the responsibility of the employee to
make a confidential report to the designated official of
involvement in an outside activity that could place on the
employee demands inconsistent with his or her official duties and
responsibilities, or call into question the employee's capacity
to perform his or her official duties and responsibilities
objectively. The designated official may require that such
activity be curtailed, modified, or ceased, when it has been
determined that a real or potential conflict of interest
exists.
Gifts, hospitality and other benefits
27. Gifts, hospitality or other benefits that could influence
employees in their judgement and performance of official duties
and responsibilities must be declined. Employees must not accept,
directly or indirectly, any gifts, hospitality or other benefits
that are offered by persons, groups or organizations having
dealings with the government.
28. Notwithstanding, acceptance of offers of incidental gifts,
hospitality or other benefits arising out of activities
associated with the performance of their official duties and
responsibilities is not prohibited if such gifts, hospitality or
other benefits:
(a) are within the bounds of propriety, a normal expression of
courtesy or within the normal standards of hospitality;
(b) are not such as to bring suspicion on the employee's
objectivity and impartiality; and
(c) would not compromise the integrity of the government.
29. Where it is impossible to decline unauthorized gifts,
hospitality or other benefits, employees must immediately
report the matter to the designated official. The designated
official may require that a gift of this nature be retained by
the department or be disposed of for charitable purposes.
Avoidance of preferential treatment
30. Employees must not accord preferential treatment in
relation to any official matter to family members or friends, or
to organizations in which the employee, family members or friends
have an interest. Care must be taken to avoid being placed, or
appearing to be placed, under obligation to any person or
organization that might profit from special consideration by the
employee.
31. Employees must not, without the prior permission of their
supervisor, offer assistance in dealing with the government to
any individual or entity where such assistance is outside the
official role of the employee.
Failure to agree
32. Where an employee and the designated official disagree
with respect to the appropriate arrangements necessary to achieve
compliance with the code, the disagreement shall be resolved
through the established grievance procedures.
Failure to comply
33. An employee who does not comply with the measures
described in Parts I and II is subject to appropriate
disciplinary action up to and including discharge.
Subsequent changes
34. Employees must forthwith inform the designated official of
any changes in their assets, liabilities and outside activities
that would be subject to a confidential report.
Transitional provision
35. Where an employee was, immediately prior to the coming
into force of the Code, subject to any conflict of interest or
post-employment guidelines of the government, the employee shall
continue to be subject to those guidelines, in lieu of the Code,
until a review of his or her compliance measures is completed by
the designated official. The designated official must complete
the review within one year after the date the employee signs the
Certification document.
Part III - Post-employment compliance
measures
Objects
36. Post-employment compliance measures are designed to
minimize, without unduly restricting former employees in seeking
employment, the possibilities of (a) allowing prospects of
outside employment to create a real, potential or apparent
conflict of interest for employees while in public office; (b)
obtaining preferential treatment or privileged access to
government after leaving public office; (c) taking personal
advantage of information obtained in the course of official
duties and responsibilities until it has become generally
available to the public; and (d) using public office to unfair
advantage in obtaining opportunities for outside employment.
Application
37. The post-employment compliance measures apply to all
positions at or above the level of senior manager (SM). Treasury
Board may, on the recommendation of the Minister responsible for
a department, designate positions at a level below senior manager
as being subject to these measures, where the position involves
duties and responsibilities that raise post-employment
concerns.
38. In special circumstances, Treasury Board may, on the
recommendation of the Minister responsible for a department,
exclude positions from the application of sections 41 and 42 of
the post-employment provisions. Such circumstances would include
those where certain knowledge and skills in the public interest
should be transferred rapidly from the government to private and
other governmental sectors.
Before leaving office
39. Employees should not allow themselves to be influenced in
the pursuit of their official duties and responsibilities by
plans for, or offers of, outside employment. Employees must:
disclose, in writing to the designated official, all firm offers
of employment that could place the employee in a conflict of
interest situation; and disclose immediately the acceptance of
any offer.
40. Where the designated official determines that the employee
is engaged in significant official dealings with the future
employer, the employee shall be assigned to other duties and
responsibilities as soon as possible. The period of time spent in
public office following such an assignment shall be counted
toward the limitation period on employment as described
below.
After leaving office
Prohibited activities
41. At no time shall a former employee act for or on behalf of
any person, commercial entity, association, or union in
connection with any specific ongoing proceeding, transaction,
negotiation or case to which the government is a party:
(a) in respect of which the former employee acted for or
advised a department; and
(b) which would result in the conferring of a benefit not for
general application or of a purely commercial or private
nature.
Limitation period
42. Former employees shall not, within a period of one year
after leaving office:
(a) accept appointment to a board of directors of, or
employment with, an entity with which they had significant
official dealings during the period of one year immediately prior
to the termination of their service;
(b) make representations for or on behalf of any other person
or entity to any department with which they had significant
official dealings during the period of one year immediately prior
to the termination of their service; or
(c) give counsel, for the commercial purposes of the recipient
of the counsel, concerning the programs or policies of the
department with which they were employed, or with which they had
a direct and substantial relationship during the period of one
year immediately prior to the termination of their service.
Reduction of limitation period
43. On application from an employee or former employee, the
designated authority may reduce the limitation period on
employment. Decisions to reduce the limitation period will be
made taking into consideration:
(a) the circumstances under which the termination of their
service occurred;
(b) the general employment prospects of the employee or former
employee making the application;
(c) the significance to the government of information
possessed by the employee or former employee by virtue of that
employee's position in the Public Service;
(d) the desirability of a rapid transfer from the government
to private or other governmental sectors of the employee's or
former employee's knowledge and skills;
(e) the degree to which the new employer might gain unfair
commercial advantage by hiring the employee or former
employee;
(f) the authority and influence possessed while in the Public
Service; and
(g) the disposition of other cases.
44. Decisions made by the designated authority will be in
writing to the applicant and to all departments affected by the
decision.
Advisory panels
45. The Treasury Board may convene advisory panels to advise
on the application of the compliance measures in particular
cases, and to help employees or former employees understand how
the compliance measures apply in their particular case.
Exit arrangements
46. Prior to an employee's official separation from public
office, the designated official will communicate with the
employee to review the post-employment requirements in order to
facilitate their observance.
Reconsideration
47. An employee or former employee may apply to the Treasury
Board for reconsideration of any determination respecting his or
her compliance with the post-employment measures.
Failure to comply
48. An employee who does not comply with the measures set out
in this Part is subject to appropriate disciplinary action up to
and including discharge.
Interchange Canada
49. Before entering into an Interchange Canada agreement to
accept a person on assignment, the parties to the agreement shall
satisfy themselves that there is no risk of conflict of interest
or that the risk of conflict of interest is not significant. If
the parties determine that the risk of conflict of interest is
significant, the parties shall make such provisions as are
necessary to prevent the conflict of interest from arising.
50. Persons entering the Public Service on an Interchange
Canada assignment shall not act, after they leave such office, in
such a manner as to take improper advantage of that office.
1. The following trusts are examples of the most common trusts
that may be established by employees for the purpose of
divestment under the Code.
(a) Blind trust
A blind trust is one in which the trustee makes all investment
decisions concerning the management of the trust assets with no
direction from or control by the employee placing the assets in
trust.
No information is provided to the employee (settlor) except
information that is required by law to be filed. An employee who
establishes a blind trust may receive any income earned by the
trust, add or withdraw capital funds, and be informed of the
aggregate value of the entrusted assets.
(b) Frozen trust
A frozen trust is one in which the trustee maintains the
holdings essentially as they were when the trust was established.
Employees who establish a frozen trust are entitled to any income
earned by the trust.
Assets requiring active decision-making by the trustee (such
as convertible securities and real estate) or assets easily
affected by government action are not considered suitable for a
frozen trust.
(c) Retention trust
A retention trust is one in which the trustee maintains rights
in holding companies, established for estate planning purposes,
essentially as they were when the trust was established. The
settlor makes arrangements to have third parties exercise his or
her voting rights in relation to the shares in the holding
company as long as such arrangements will not result in a
conflict of interest. Retention trusts usually do not generate
income for the settlor.
This form of divestment is useful for an employee who has
assets to be held under special proper management through a
holding company for estate planning purposes.
Provisions common to all trusts
2. Provisions common to all trusts are:
(a) Custody of the assets:
The assets to be placed in trust must vest in the trustee.
(b) Power of management or control:
The employee (settlor) may not have any power of management or
control over trust assets. The trustee, likewise, may not seek or
accept any instruction or advice from the employee concerning the
management or the administration of the assets.
(c) Schedule of assets:
The assets placed in trust shall be listed on a schedule
attached to the trust agreement.
(d) Duration of trust:
The term of any trust is to be for as long as the employee who
establishes the trust continues to hold an office that makes that
method of divestment appropriate. A trust may be dismantled once
the trust assets have been depleted.
(e) Return of trust assets:
Whenever a trust agreement is dismantled, the trustee shall
deliver the trust assets to the employee.
Trustees
3. Care must be exercised in selecting trustees for each type
of trust arrangement. If a single trustee, other than the ADRG,
is appointed, the trustee should be:
(a) a public trustee;
(b) a company, such as a trust company or investment company,
that is public and known to be qualified in performing the duties
of a trustee; or
(c) an individual who performs trustee duties in the normal
course of his or her work.
4. If a single trustee is appointed he or she shall clearly be
at arm's length from the employee.
5. If more than one trustee is selected, at least one of them
shall be a public trustee or a company at arm's length from the
employee.
Trust indenture
6. Acceptable blind, frozen and retention trust indentures are
available from the ADRG. Any amendments to such trust indentures
shall be submitted to the ADRG before being executed.
Filing of trust documents
7. Under the trust options available, employees are required
to file with the ADRG a copy of any trust instrument. Except for
the fact that a trust exists, detailed trust information will be
kept in the employee's confidential file and will not be made
available to anyone for any purpose.
Reimbursement for costs incurred
8. On the recommendation of the ADRG, the following
reimbursements for costs of trusts established to comply with the
conflict of interest compliance measures set out in this Code may
be permitted:
(a) reasonable legal, accounting and transfer costs to
establish the trust;
(b) reasonable legal, accounting and transfer costs to
dismantle the trust; and
(c) annual, actual and reasonable costs to maintain and
administer the trust, as follows:
(i) up to a maximum of $500 for a portfolio with a market
value of $100,000 or less, or
(ii) up to a maximum of $5,000 for a portfolio with a market
value over $100,000, 1/2 of 1% on the first $400,000 and 1/4 of
1% on the remaining value.
The employee is responsible for any income tax adjustment that
may result from the reimbursement of trust costs.
Title of form
|
No. of form
|
Issued by
|
Available from
|
Phone no. Fax. No.
|
Employee Certification Document
|
7540-21-900-0060
TBS/SCT 330-39
(Rev. 87/11)
|
TBS
|
SSC
|
746-4005
779-2833
|
Confidential
Report
|
7540-21-900-0061 TBS/SCT 330-409
Rev. 87/11)
|
TBS
|
SSC
|
746-4005
779-2833
|
|