Code of Integrity and Professional Conduct: How we Work

Printable version (PDF)

Board of Management resolution number: 2025-2026-10 (September 23, 2025)
Version 3.0 comes into force February 9, 2026

The Code of Integrity and Professional Conduct (Code) must be reviewed by all employees annually and when required by specific staffing actions.

The Canada Revenue Agency (CRA): Who we are

Application

The CRA Code of Integrity and Professional Conduct (Code) applies to all CRA employees, whether temporary or permanent, including executives, managers, team leaders, and students. It continues to apply to employees on leave, with or without pay.

Throughout this document, the term workplace refers to any approved place where an employee is engaged in work for the CRA. The CRA has various workplace arrangements through which employees may carry out their work duties, as described in the Directive on Workplace Arrangements.

Objective

The Code reflects the rules that are established in law, and in corporate policy instruments (CPIs). The Code helps guide employees in following the rules of the CRA. It should also be used to guide and shape employees’ behaviours in the workplace to support and reflect the CRA’s mission, vision, and values, through our approach to service culture.

No code can be all encompassing, and situations may arise that are not specifically addressed in this document. If you find yourself in a dilemma, or have a question about what to do, start by reviewing this Code. It links to other resources, including relevant laws and CPIs. You can also refer to the CRA-specific Model for integrity-based decision making or discuss the issue with your manager. Where a provision in this Code differs from what is set out in the underlying corporate policy instrument, the corporate policy instrument takes priority.

Terms and conditions of employment

As Federal Public Servants and CRA employees, we are all bound by terms and conditions of employment. Complying with all applicable terms and conditions of employment is mandatory. Failure to comply with any of the following may result in corrective measures, including administrative or disciplinary measures, up to and including termination of employment.

The Code, Values and Ethics Code for the Public Sector, and Directive on Conflict of Interest

Working at the CRA requires us to become familiar with, and to comply with this Code, the Values and Ethics Code for the Public Sector (VECPS), and the Directive on Conflict of Interest – both in letter and in spirit.

The full VECPS, featuring the values of respect for democracy, respect for people, integrity, stewardship, and excellence, forms part of this Code.

To help ensure employees are aware of their obligations, employees are asked to affirm their understanding of, and commitment to, abiding by their obligations under the Code, the VECPS, and the Directive on Conflict of Interest, annually or when required by specific staffing actions.

Oath or Solemn Affirmation

The Oath or Solemn Affirmation is signed by every public servant when they initially join the public service. By signing the oath or affirmation, public servants swear or affirm that they will never disclose any confidential, protected, or non-public information they become aware of while working for the CRA and the public service. This obligation continues even after leaving the public service.

Security screening

As government employees, we must each hold a valid security status or clearance before we are allowed to access CRA information, assets, or facilities. The security screening function verifies the reliability and trustworthiness of individuals who must protect CRA information and assets to which they have access when fulfilling their jobs. Maintaining a valid security status or clearance is a condition of employment for both the CRA and the broader public service.

All employees are required to report any changes in their personal circumstances that could affect their security status or clearance to the Security Risk Assessment Section (SRAS) as outlined in the Security Screening Directive and the Security Screening Procedures. 

We Protect Our Integrity

We all have a shared responsibility to protect and maintain the CRA’s integrity. Safeguarding the integrity of the CRA helps to ensure that taxpayers and benefit recipients continue to perceive the CRA as trusted, fair, and helpful.

CRA Integrity Framework

The CRA Integrity Framework (Framework) incorporates everything we do to optimize security, trust, health, productivity, and sustainable success. The Framework illustrates the scope and complexity of protecting Canada's tax administration. It reinforces that safeguarding integrity is a shared responsibility.

Consequences of misconduct

Few things erode public trust faster than employee misconduct or the perception that employee misconduct has not been managed appropriately.

The CRA takes misconduct very seriously. Each case is carefully evaluated and if founded, misconduct can result in disciplinary measures, up to and including termination of employment. For more information, see the Directive on discipline, the Table of disciplinary measures, and the Procedures for addressing employee misconduct.

Acts of misconduct may also lead to administrative measures such as the reassessment, and possible revocation of your security status or clearance. Revocation of your security status or clearance will result in termination of employment. For more information, see the Review for Cause Procedures.

Voicing concerns and our duty to report

As CRA employees, we all share an obligation to protect and strengthen our culture by never concealing or condoning misconduct, and by respectfully questioning behaviour that does not reflect our values or our rules. We also have the responsibility to protect CRA information and assets, and our colleagues from any security threats. 

Reporting misconduct

If you observe or become aware of any act of misconduct, including discrimination, harassment, and violence, you must report it, and should do so without fear of reprisal. Taking reprisal against an employee who reports misconduct, or directing someone else to do so, is itself considered a serious form of misconduct.

Observed misconduct should be reported to your manager, the Internal Affairs Division or the CRA anonymous internal fraud and misuse reporting line.

Discrimination, harassment, and violence are inappropriate behaviours that can negatively impact an individual’s well-being and the work environment. The CRA is committed to providing a workplace free from discrimination, harassment, and violence. These behaviours are not tolerated at the CRA. When we address workplace issues and conflicts in a prompt and respectful manner, we strengthen a healthy, safe, and respectful workplace. For more information, see the Policy on Workplace Management, Directive on Equity, Diversity, and Inclusion, and Grievances and Recourse.

The Public Servants Disclosure Protection Act (PSDPA) encourages employees to come forward if they believe in good faith that serious wrongdoing, as defined in the PSDPA, has taken, or will take place. It also protects them from reprisal when they do so. 

Reporting security incidents

A security incident is any event that may threaten the safety, security, or integrity of CRA employees, assets, or information.

The CRA is committed to protecting, supporting, and assisting you in any situation of abuse, threat, stalking, or assault directed against you or your property. This commitment applies whether the incident happens while doing your job, or as a direct result of your job.

If you find yourself being treated in an abusive or threatening way or become aware of any critical or non-critical security incident, you must report it to your manager or local security officer immediately. For more information, see the Security Incident Reporting and Management Directive and Security Incident Reporting and Management Procedures.

Reporting workplace injuries, illnesses, or hazards

We must all be vigilant in protecting the physical and psychological health and safety of every employee in the workplace.

All workplaces have safety and security standards. It is important that you are aware of, and follow, those standards to ensure your safety and that of your colleagues. If you, or a colleague, have a workplace accident, or if you notice any unsafe or hazardous condition in the workplace, report it to your manager immediately. If you experience or witness an occurrence of workplace harassment and violence, you may file a notice of occurrence. For more information, see Report a workplace injury, illness, or hazard / health and safety complaint and Addressing an occurrence of workplace harassment and violence.

Professional image

There are many ways of defining professional image, and it can mean different things to different people. At the CRA, we believe it includes how we choose to present ourselves, and our conduct at work. All of our interactions must project professionalism, courtesy, and respect, both with the public, and each other. This includes one-on-one interactions, large or small group meetings, and all written internal and external communications whether in-person or virtual.

Even if we do not deal directly with the public, we still represent the CRA in all of our interactions. We are expected to be clean and well-groomed at work, and are responsible for using good judgment in projecting a professional image.

Client service excellence

We share a commitment to being helpful to our clients by providing courteous, sensitive, and professional service, even in difficult interactions and challenging situations. This includes providing complete, accurate, clear, and timely information, so that Canadians feel understood, respected, and valued. The Taxpayer Bill of Rights outlines the service that Canadians should expect from us.

We Protect Information

Access to CRA and taxpayer information is determined on a need-to-know basis, and can therefore vary even among individuals who work in the same program area, or who perform similar duties. When you are granted a security status or clearance, you accept responsibility for using, handling, processing, protecting, and disposing of CRA and taxpayer information in accordance with the relevant CPIs and legislative requirements.

To achieve our mandate, taxpayers and benefit recipients must trust that we will protect their information, and that we carry out our work in the public interest. We must also protect employee information, CRA proprietary information, and government assets that are in our possession or control. 

Our legal obligation to safeguard the confidentiality and integrity of taxpayer information flows from the Income Tax Act, Excise Tax Act, Excise Act, 2001, Privacy Act, and the Access to Information Act.

Privacy and confidentiality of taxpayer information

We are committed to respecting the privacy and protecting the confidentiality of all information held by the CRA, in accordance with the CRA Privacy Policy. To demonstrate our commitment to Canadians, the CRA has developed a Privacy Management Framework.

The CRA takes steps to prevent, and detect any unauthorized access or unauthorized disclosure of taxpayer information, and we take this responsibility very seriously. You must only access, process, store, modify, or handle taxpayer information for work-related purposes, and in the way specified by the CRA.

Disclosure of taxpayer information by an employee or former employee may be a breach of Section 241 of the Income Tax Act, Section 295 of the Excise Tax Act or Section 211 of the Excise Act, 2001, and the Privacy Act. Unauthorized access and unauthorized disclosure of taxpayer information are subject to corrective measures, including disciplinary or administrative measures up to and including termination of employment, and possible referral to the Royal Canadian Mounted Police (RCMP). The Office of the Privacy Commissioner of Canada, and the individual whose information was accessed or disclosed, including family members, acquaintances, and neighbours, may also be notified. For more information, see the Breach of Information Assessment Directive.

Protection of proprietary information and intellectual property

You may only access, handle, use, process, modify, or store taxpayer, employee, or proprietary information required to perform your duties (for example, to conduct an audit, take a collections action, or manage a staffing process) and in the way specified by the CRA.

You are prohibited from removing, hiding, changing, damaging, manipulating, or destroying, any official information, record, or document. You are also prohibited from copying or making public any official information, record, or document without authorization from your manager. For more information on the requirements for the secure handling of information see the Storage, Disposal, Transmittal and Transport of Protected and Classified Information and Assets Directive.

All personal or proprietary information of taxpayers, benefit recipients, third-party providers (for example, contractors and suppliers), and CRA employees must be protected and disclosed in accordance with applicable legislation, such as the Income Tax Act, Excise Tax Act, and the Privacy Act, and kept in strictest confidence. This requirement includes, but is not restricted to, books and records (electronic or physical), and financial instruments.

You cannot:

• share any CRA intellectual property or proprietary information that is not already in the public domain (for example, software, computer devices, work methods, manuals, policies, or procedures), prior to obtaining approval from your manager. Doing so, while either employed by the CRA or after leaving the CRA, could result in legal action, even if you worked on, improved, or modified the item as part of your CRA role;
• market or sell any CRA intellectual property or proprietary information under any circumstances;
• take any CRA intellectual property or proprietary information with you when you leave your employment at the CRA (including manuals, procedures, or anything that is not publicly available); or
• communicate any information or share any proprietary knowledge that you obtained while on the job, and that has not been made public by the CRA.

For more information, see Section 72 of the Canada Revenue Agency Act, Section 12 of the Copyright Act, and Section 3 of the Public Servants Inventions Act.

We Protect Our Assets

We work together to protect CRA and Government of Canada assets. This includes, but is not limited to, computing equipment (desktop, laptop, security key, and other electronic and hardware devices), CRA-issued mobile devices (smartphone, cell phone, modem or cellular enabled tablet), electronic and paper files (documents and data), office equipment, furniture, and supplies, identification cards, vehicles, buildings, and other physical premises. 

CRA and Government of Canada assets

If you leave your position, are transferred, reassigned, on a long-term absence, or when an authorized person asks you to do so, you must return any CRA or Government of Canada assets. If any assets are lost, stolen, or damaged, advise your manager immediately and submit a Security Incident Report. For more information, see the Security Incident Reporting and Management Procedures.

CRA computer systems and electronic networks

Employees are granted access to the CRA computer systems and electronic networks on a need-to-know basis to perform their regular job duties and must advise their manager of any access not required to perform their duties. 

Managers must ensure that employees only have the minimum system access permissions required to complete their work and must review these permissions annually and whenever an employee changes jobs or duties. 

You must only use the CRA's primary systems and electronic networks for authorized business purposes, that is, for carrying out tasks that form part of your assigned workload as outlined in the Computer Systems and Electronic Networks Usage Directive. You must never, under any circumstance, disclose your password for any CRA system to anyone. For more information, see the User Account and Password Management Standards.

CRA computer systems and electronic networks are monitored for unauthorized access to taxpayer information, personal information, and for incidents of inappropriate use. Each time you log on, you are reminded that the CRA keeps audit records of all computer activities. For more information, see the Computer Systems and Electronic Networks Usage Directive.

You must make every effort to protect the CRA from security threats such as:

• negligent or deliberate destruction of equipment and data;
• disclosure of sensitive information;
• loss of removable media containing CRA files (for example, CDs or USB keys) - see the Storage of Protected and Classified Information and Assets Standards;
• theft, fraud, and corruption; and
• exposure to computer viruses.

We Manage and Protect Public Funds

Canadians trust the CRA to collect, receive, manage, and disburse public funds. This trust is vital to delivering on our mandate as a tax administration. Acts of fraud or mismanagement of public funds can quickly undermine and erode that trust.

Financial management

In your role, you may be entrusted with collecting, receiving, managing, or disbursing public funds. These are serious responsibilities.

You must be extremely diligent in accounting for, safeguarding, and disposing of any government money in your possession or control and must do so according to established CPIs and reasonable standards of care. If money or property in your care is misplaced, damaged, lost, or stolen, you must immediately report it to your manager.

You must comply with the following legal provisions to ensure responsible financial management and to prevent fraud: Financial Administration Act(FAA), Sections 38(2), 78 and 80(1) b), c), d) and e), 80(2) and 81, and the Criminal Code, Section 122.

Failure to report any violation or fraud under the Financial Administration Act and its regulations by an employee whose job duties involves the collection, management, or disbursement of public money is considered an indictable offence.

Managers with delegated financial authority (FAA Sections 32, 33, and 34) are also accountable for all transactions under their responsible area.

Fundraising and solicitation at the CRA

If you are participating in fundraising at the CRA, you must follow all laws, regulations, and rules. 

Fraud

Fraud is defined as any intentional act, or intentional omission, by an employee for personal enrichment, or for the enrichment of a third party, through the deliberate misuse or misapplication of CRA resources, revenues, information, assets, or authority.

If you suspect, observe, or detect fraudulent activity, including any bribe or advantage offered to you or another employee, you must report it. You can report fraud to your immediate supervisor, the CRA anonymous internal fraud and misuse reporting line, or the Internal Affairs Division.

Some examples of fraudulent activities include, but are not limited to:

• false statements made under the Income Tax Act, the Excise Tax Act or any other act administered by the CRA, resulting in a benefit to which the person is not entitled;
• forging or altering a CRA document for personal gain or the benefit of others;
• creation of false records or unauthorized amendments in accounting records or administrative systems;
• use of a CRA acquisition card for personal transactions; and
• falsified claims for overtime or leave, and any other action that results in receiving remuneration for time not worked.

For more information, see the Internal Fraud Control Directive and the Internal Investigations into Alleged Employee Misconduct Directive.

Penalties for fraud

Fraud is a serious offence and is subject to disciplinary or administrative measures up to and including termination of employment. The CRA will also recover any losses resulting from an act of fraud. Some cases of fraud against the Crown are indictable offences. They may lead to criminal charges and carry penalties that include fines and imprisonment.

We Protect Our Reputation

CRA employees play a critical role in upholding the public trust and we have a shared obligation, both on and off duty, to contribute to good government, to democracy, and to Canadian society.

We nurture that trust by complying with all laws, including those we administer (such as the Income Tax Act and Excise Tax Act) and the relevant CRA CPIs that guide our behaviour. 

Duty of loyalty

All employees, whether in the public or private sector, owe a duty of loyalty to their employer. This legal and ethical obligation means that employees must avoid engaging in actions that could harm their employer.

We are required to assist the duly elected government to serve Canadians by faithfully executing legal and democratic decisions or actions, even when we personally disagree with those decisions or actions. The duty of loyalty is not absolute, and criticism may be justified, and even necessary, if the government is engaging in illegal acts or where a policy jeopardizes the life, health or safety of people.

Publicly commenting about the CRA or the Government of Canada

Public servants also have the right to freedom of expression, as entrenched in the Canadian Charter of Rights and Freedoms. However, this right must be balanced with their duty of loyalty. While employees are free to express their opinions, they must also consider the potential impact of their words and actions on the reputation and effectiveness of the government.

Making statements that are critical of the CRA or government policies, programs, or officials could impair or be perceived to impair your ability to perform your duties in an effective and impartial way. To strike a balance between the duty of loyalty and freedom of expression, you should use internal processes to voice your objections, opinions or concerns about how the CRA or the government is exercising its mandate. Speak with your manager or use internal reporting channels. 

Social media

Social media plays a big role in our lives, helping us stay connected, share news, and express ourselves. CRA employees, like all Canadians, have the right to express their opinions, but this must be balanced with the responsibilities of being a public servant. Be careful when referencing the CRA or the Government of Canada through your comments in any space or forum, because your comments could be interpreted as representing the CRA. Regardless of your level of responsibility or visibility at the CRA, you should make every effort to ensure that your personal account(s) is not perceived as an official social media account of the CRA or Government of Canada.

It is important to consider the potential risks and implications of using social media, as content on social media is often permanent and can spread quickly. Identifying yourself as a CRA employee on social media could increase your risk of security threats. While your privacy settings or disclaimers are important, they will not protect you from administrative or disciplinary measures if you have breached CRA CPIs or legislation.

For more information, see the Employee use of social media and Directive on Social Media Account Creation and Management.

Speaking on behalf of the CRA

Only media relations specialists and designated spokespersons can speak on behalf of the CRA, or make statements to the media about the CRA.

If you receive an enquiry from print or broadcast (radio, television) media representatives, or through any form of social media, you must refer it to the appropriate media relations specialist. For more information, see the CRA Media Relations Directive and the Procedures for Responding to Media Enquiries.

Off-duty conduct

An employee’s off-duty conduct can reflect negatively on the CRA and the Government of Canada, and can affect public confidence and respect. This is especially true when engaging in outside activities, social media use, and political activities.

Off-duty conduct is usually a private matter, but it can become work related if it:

• is harmful to the CRA’s reputation;
• renders you unable to perform your duties in a satisfactory manner;
• leads to refusal, reluctance, or inability of other employees to work with you;
• is a violation of the Criminal Code; or
• makes it difficult for the CRA to effectively manage its operations and its workforce.

Conflict of interest

You are responsible for ensuring that you do not place yourself in a real, apparent, or potential conflict of interest. A conflict of interest arises when your private interests and/or outside activities will, or could impair your ability to act with integrity, impartiality and in the best interest of the CRA and the Government of Canada.

To manage conflict of interest, you must disclose specific private interests, outside activities, gifts, or other advantages, and plans for post-employment, in a confidential disclosure form in accordance with the Directive on conflict of interest.

You must never use your CRA title, position, or any official identification to influence or obtain any privilege or favour for yourself or others, or to do anything that is illegal, improper, or against the best interests of the CRA. 

Political activities

Part 7 of the Public Service Employment Act (PSEA) recognizes the right of employees to engage in political activities as long as it does not impair, or is not perceived as impairing, the employee’s ability to perform their duties in a politically impartial manner.

We Promote a Healthy, Safe, and Respectful Workplace

Every CRA employee has a role in creating and maintaining a healthy, safe, and respectful workplace. Together we can do more to enhance diversity and inclusion at the CRA, through the implementation of CRA’s Diversity and Inclusion Framework. Building a culture of integrity characterised by diversity and inclusiveness is an integral part of this organisation.

Leadership at the CRA

CRA leaders are held to a high standard and must remain aware that they are in a position that influences and shapes the organization’s culture as well as employee behaviour. CRA leaders include executives, managers, supervisors, and team leaders. They help promote and maintain a healthy, safe, and respectful workplace by consistently:

• demonstrating the CRA values;
• being aware of and abiding by CPIs and legislation;
• addressing acts of non-compliance with CPIs and legislation;
• taking ownership for their own decisions and actions;
• treating everyone fairly;
• remaining objective in their approach;
• promoting a positive work environment where employees feel valued.

Failure to act accordingly can have a serious impact on the organization’s culture and on employee behaviour and well-being.

CRA leaders are granted certain authorities to manage their delegated human resources and financial responsibilities. These are serious responsibilities, and failure to comply could lead to the loss of their delegation. CRA leaders must familiarize themselves with the Delegation of Human Resources (HR) Authorities and the Directive on Delegation of Spending, Financial and Other Authorities for Agency and Administered Activities.

Preventing and resolving workplace issues

The following programs have been established to help employees prevent and resolve various workplace issues and conflicts.

Occupational Health and Safety

When we follow health and safety procedures, we help to prevent incidents before they occur. Employees help ensure the health and safety of their colleagues by complying with all health and safety procedures, participating in emergency exercises, taking appropriate steps to report any workplace injury, illness, hazard, incident of harassment or violence, and taking all appropriate actions implemented by management. These requirements flow from the Canada Labour Code, Part II, the Directive on Occupational Health and Safety, and the Emergency Response Directive.

For more information on preventing various forms of occupational injuries and illness, see Prevention Information and Preventing and resolving workplace harassment and violence.

Workplace Accomodation Support Program

The CRA has a legislated duty to accommodate employees with an injury, illness, or disability. The Workplace Accomodation Support (WAS) program helps to ensure that employees are appropriately accommodated and supported so that they may successfully return to work and remain in the workplace. The WAS program is a multi-party approach where managers and employees are required participants in determining the most appropriate accommodation measure and in providing a healthy, safe and respectful workplace for all employees.

If you have any limitations or restrictions that could affect your safety or the safety of others, inform your manager. For more information, see the Directive on Workplace Accommodation Support.

Employee support services

In addition to the programs listed above, the CRA provides voluntary and confidential services to help employees work through a workplace issue or conflict, or a personal situation.

Appendix A – References

This Code is based on authorities set out in the legislation below.

Legislation

Access to Information Act
Canada Labour Code, Part II
Canada Revenue Agency Act
Canadian Human Rights Act
Criminal Code
Copyright Act
Excise Act, 2001
Excise Tax Act
Federal Accountability Act
Federal Public Sector Labour Relations Act
Financial Administration Act
Income Tax Act
Privacy Act
Public Servants Disclosure Protection Act
Public Servants Inventions Act
Public Service Employment Act

Related instruments and information

Acquisition Card Directive
Acquisition Card Procedures
Addressing an occurrence of workplace harassment and violence
Breach of Information Assessment Directive
Collective agreements and terms and conditions of employment
Computer Systems and Electronic Networks Usage Directive
CRA Foundation Framework for Corporate Policy
CRA Integrity Site
CRA Internal Disclosures Policy
CRA Media Relations Directive
CRA Privacy Policy
CRA Privacy Practices Directive
Delegation of Human Resources (HR) Authorities
Delegation of Spending, Financial and Other Authorities for Agency and Administered Activities
Directive on Conflict of Interest
Directive on discipline, and Appendix B – Table of disciplinary measures
Directive on Managing Materiel Assets
Directive on Occupational Health and Safety
Directive on the Hospitality, Conference and Event Expenditures
Directive on Workplace Accommodation Support
Directive on Workplace Arrangements
Grievances and Recourse
Identification and Marking of Protected and Classified Information and Assets Directive
Information and Systems Protection Standards
Information and Systems Security Directive
Information Management Policy and Disposition authorities
Integrity Framework
Internal Fraud Control Directive
Internal Investigations into Alleged Employee Misconduct Directive
Oath or Solemn Affirmation
Procedures for Handling Grievances – Labour Relations
Procedures for Responding to Media Enquiries
Procedures for the Internal Disclosure of Wrongdoing
Review for Cause Procedures
Security Incident Reporting and Management Directive
Security Incident Reporting and Management Procedures
Security Screening Directive
Security Screening Procedures
Storage of Protected and Classified Information and Assets Standards
Storage, Disposal, Transmittal and Transport of Protected and Classified Information and Assets Directive
Taxpayer Bill of Rights
Transmittal and Transport of Protected and Classified Information and Assets Standards
User Account and Password Management Standards
Workplace Harassment and Violence Prevention and Resolution Procedures

Appendix B – Values and Ethics Code for the Public Sector (VECPS)

The Role of Federal Public Servants

Federal public servants have a fundamental role to play in serving Canadians, their communities and the public interest under the direction of the elected government and in accordance with the law. As professionals whose work is essential to Canada's well-being and the enduring strength of the Canadian democracy, public servants uphold the public trust.

The Constitution of Canada and the principles of responsible government provide the foundation for the role, responsibilities and values of the federal public sector.^{Footnote 1} Constitutional conventions of ministerial responsibility prescribe the appropriate relationships among ministers, parliamentarians, public servants^{Footnote 2} and the public. A professional and non-partisan federal public sector is integral to our democracy.

The Role of Ministers

Ministers are also responsible for preserving public trust and confidence in the integrity of public sector organizations and for upholding the tradition and practice of a professional non-partisan federal public sector. Furthermore, ministers play a critical role in supporting public servants' responsibility to provide professional and frank advice.^{Footnote 3}

Objectives

This Code outlines the values and expected behaviours that guide public servants in all activities related to their professional duties. By committing to these values and adhering to the expected behaviours, public servants strengthen the ethical culture of the public sector and contribute to public confidence in the integrity of all public institutions.

As established by the Treasury Board, this Code fulfills the requirement of section 5 of the Public Servants Disclosure Protection Act (PSDPA). It was developed in consultation with public servants, public sector organizations and bargaining agents. This Code should be read in conjunction with organizational codes of conduct.

Statement of Values

These values are a compass to guide public servants in everything they do. They cannot be considered in isolation from each other as they will often overlap. This Code and respective organizational codes of conduct are important sources of guidance for public servants. Organizations are expected to take steps to integrate these values into their decisions, actions, policies, processes, and systems. Similarly, public servants can expect to be treated in accordance with these values by their organization.

Respect for Democracy

The system of Canadian parliamentary democracy and its institutions are fundamental to serving the public interest. Public servants recognize that elected officials are accountable to Parliament, and ultimately to the Canadian people, and that a non-partisan public sector is essential to our democratic system.

Respect for People

Treating all people with respect, dignity and fairness is fundamental to our relationship with the Canadian public and contributes to a safe and healthy work environment that promotes engagement, openness and transparency. The diversity of our people and the ideas they generate are the source of our innovation.

Integrity

Integrity is the cornerstone of good governance and democracy. By upholding the highest ethical standards, public servants conserve and enhance public confidence in the honesty, fairness and impartiality of the federal public sector.

Stewardship

Federal public servants are entrusted to use and care for public resources responsibly, for both the short term and long term.

Excellence

Excellence in the design and delivery of public sector policy, programs and services is beneficial to every aspect of Canadian public life. Engagement, collaboration, effective teamwork and professional development are all essential to a high-performing organization.

Expected Behaviours

Federal public servants are expected to conduct themselves in accordance with the values of the public sector and these expected behaviours.

1. Respect For Democracy
   Public servants shall uphold the Canadian parliamentary democracy and its institutions by:
   • 1.1 Respecting the rule of law and carrying out their duties in accordance with legislation, policies and directives in a non-partisan and impartial manner.
   • 1.2 Loyally carrying out the lawful decisions of their leaders and supporting ministers in their accountability to Parliament and Canadians.
   • 1.3 Providing decision makers with all the information, analysis and advice they need, always striving to be open, candid and impartial
2. Respect For People
   Public servants shall respect human dignity and the value of every person by:
   • 2.1 Treating every person with respect and fairness.
   • 2.2 Valuing diversity and the benefit of combining the unique qualities and strengths inherent in a diverse workforce.
   • 2.3 Helping to create and maintain safe and healthy workplaces that are free from harassment and discrimination.
   • 2.4 Working together in a spirit of openness, honesty and transparency that encourages engagement, collaboration and respectful communication.
3. Integrity
   Public servants shall serve the public interest by:
   • 3.1 Acting at all times with integrity and in a manner that will bear the closest public scrutiny, an obligation that may not be fully satisfied by simply acting within the law.
   • 3.2 Never using their official roles to inappropriately obtain an advantage for themselves or to advantage or disadvantage others.
   • 3.3 Taking all possible steps to prevent and resolve any real, apparent or potential conflicts of interest between their official responsibilities and their private affairs in favour of the public interest.
   • 3.4 Acting in such a way as to maintain their employer's trust.
4. Stewardship
   Public servants shall use resources responsibly by:
   • 4.1 Effectively and efficiently using the public money, property and resources managed by them.
   • 4.2 Considering the present and long-term effects that their actions have on people and the environment.
   • 4.3 Acquiring, preserving and sharing knowledge and information as appropriate.
5. Excellence
   Public servants shall demonstrate professional excellence by:
   • 5.1 Providing fair, timely, efficient and effective services that respect Canada's official languages.
   • 5.2 Continually improving the quality of policies, programs and services they provide.
   • 5.3 Fostering a work environment that promotes teamwork, learning and innovation.

Application

Acceptance of these values and adherence to the expected behaviours is a condition of employment for every public servant in the federal public sector, regardless of their level or position. A breach of these values or behaviours may result in disciplinary measures being taken, up to and including termination of employment.

The PSDPA defines the "public sector" as: (a) the departments named in Schedule I to the Financial Administration Act and the other portions of the federal public administration named in Schedules I.1 to V to that Act; and (b) the Crown corporations and other public bodies set out in Schedule I of the PSDPA. However, "the public sector" does not include the Canadian Forces, the Canadian Security Intelligence Service or the Communications Security Establishment, which are subject to separate requirements under the Act.

The Values and Ethics Code for the Public Sector came into force on April 2, 2012.

Avenues for Resolution

The expected behaviours are not intended to respond to every possible ethical issue that might arise in the course of a public servant's daily work. When ethical issues arise, public servants are encouraged to discuss and resolve these matters with their immediate supervisor. They can also seek advice and support from other appropriate sources within their organization.

Public servants at all levels are expected to resolve issues in a fair and respectful manner and consider informal processes such as dialogue or mediation.

As provided by sections 12 and 13 of the PSDPA, if public servants have information that could indicate a serious breach of this Code, they can bring the matter, in confidence and without fear of reprisal, to the attention of their immediate supervisor, their senior officer for disclosure or the Public Sector Integrity Commissioner.

Senior officers for disclosure are responsible for supporting the chief executive in meeting the requirements of the PSDPA. They help promote a positive environment for disclosing wrongdoing, and deal with disclosures of wrongdoing made by employees of the organization. Further information on the duties and powers of senior officers for disclosure can be found in the attached Appendix.

Members of the public who have reason to believe that a public servant has not acted in accordance with this Code can bring the matter to an organizational point of contact that has been designated for the handling of such concerns or to the Public Sector Integrity Commissioner to disclose a serious breach of this Code.

Duties and Obligations

Public Servants

Public servants are expected to abide by this Code and demonstrate the values of the public sector in their actions and behaviour. Furthermore, public servants must also adhere to the behavioural expectations set out in their respective organizational codes of conduct. If a public servant does not abide by these values and expectations, he or she may be subject to administrative or disciplinary measures up to and including termination of employment.

Public servants who are also managers are in a position of influence and authority that gives them a particular responsibility to exemplify the values of the public sector.

As provided by sections 12 and 13 of the Public Servants Disclosure Protection Act (PSDPA), if public servants have information that could indicate a serious breach of this Code they can bring this matter, in confidence and without fear of reprisal, to the attention of their immediate supervisor, their senior officer for disclosure or the Public Sector Integrity Commissioner.

Chief Executives^{Footnote 4}

Chief executives of public sector organizations have specific responsibilities under the PSDPA, including establishing a code of conduct for their organization and an overall responsibility for fostering a positive culture of values and ethics in their organization. They ensure that employees are aware of their obligations under this Code and their specific organizational code of conduct. They also ensure that employees can obtain appropriate advice within their organization on ethical issues, including possible conflicts of interest.

Chief executives ensure that this Code, their organizational code of conduct, and their internal disclosure procedures are implemented effectively in their organization, and that they are regularly monitored and evaluated. Chief executives of Crown corporations may rely on their boards of directors for support in this duty.

Chief executives are responsible for ensuring the non-partisan provision of programs and services by their organizations.

Chief executives are subject to this Code and to the Conflict of Interest Act.

Senior Officers for Disclosure

The senior officer for disclosure helps promote a positive environment for disclosing wrongdoing and deals with disclosures of wrongdoing made by public servants of their organization. Senior officers are responsible for supporting the chief executive in meeting the requirements of the PSDPA.

The senior officer's duties and powers within his or her organization also include the following, in accordance with the internal disclosure procedures established under the PSDPA:

1. Provide information, advice and guidance to public servants regarding the organization's internal disclosure procedures, including the making of disclosures, the conduct of investigations into disclosures, and the handling of disclosures made to supervisors.
2. Receive and record disclosures and review them to establish whether there are sufficient grounds for further action under the PSDPA.
3. Manage investigations into disclosures, including determining whether to deal with a disclosure under the PSDPA, initiate an investigation or cease an investigation.
4. Coordinate handling of a disclosure with the senior officer of another federal public sector organization, if a disclosure or an investigation into a disclosure involves that other organization.
5. Notify the person(s) who made a disclosure in writing of the outcome of any review and/or investigation into the disclosure and on the status of actions taken on the disclosure, as appropriate.
6. Report the findings of investigations, as well as any systemic problems that may give rise to wrongdoing, directly to his or her chief executive, with recommendations for corrective action, if any.

Treasury Board of Canada Secretariat – Office of the Chief Human Resources Officer

In support of the Treasury Board President's responsibilities under section 4 of the PSDPA, the Office of the Chief Human Resources Officer (OCHRO) is responsible for promoting ethical practices in the public sector.^{Footnote 5} The OCHRO will work with all relevant partner organizations to implement and promote this Code, and will provide advice to chief executives and designated departmental officials with respect to its interpretation.

The Chief Human Resources Officer may issue directives, standards and guidelines related to this Code.

OCHRO will monitor the implementation of this Code in organizations with a view to assessing whether the stated objectives have been achieved.

Public Service Commission

The Public Service Commission is responsible for conducting staffing investigations and audits to safeguard the integrity of the public service staffing system and administering certain provisions related to political activities to maintain the non-partisanship of the public service in accordance with the Public Service Employment Act.

Version history

Version history

Version #	Change(s)	Reason for change(s)	Area responsible	Major change – Approved by: Minor change – Sign-off by: (name and title)	Approval date	Effective date
3.0	Full revision	5-year review	Human Resources Branch	Board of Management Resolution 2025-2026-10	2025-09-23	2026-02-09
2.1	Various minor changes	The following minor changes implemented: Minor wording changes Broken links repaired, and instrument titles updated as needed Includes changes made to Version 2.0	Human Resources Branch	Board of Management Resolution 2020-2021-28	2021-03-31	2021-04-01
2.0	Full revision	5-year review	Human Resources Branch	Board of Management Resolution 2020-2021-22 Note: Version 2.0 was approved but never published until Version 2.1 on April 1, 2021	2021-01-13	2021-04-01
1.3	Various minor changes	The following minor changes implemented: New values definitions and vision statement added	Human Resources Branch	Minor changes, signed by Dan Couture, Assistant Commissioner, Human Resources Branch	2019-09-19	2019-09-19
1.2	Various minor changes	The following minor changes implemented: Minor wording change to cannabis provision Broken links repaired, and instrument titles updated as needed	Human Resources Branch	Minor changes, signed by Dan Couture, Assistant Commissioner, Human Resources Branch	2019-04-10	2019-04-29
1.1	Various minor changes	The following minor changes implemented: Included reference to cannabis Updated links to Integrity InfoZone page Additional descriptor words for clarity added under Political Activities Broken links repaired, and instrument titles updated as needed	Human Resources Branch	Minor changes, signed by Dan Couture, Assistant Commissioner, Human Resources Branch	2018-09-18	2018-10-17
1.0	Full revision	5-year review, replacing previous Code of Ethics and Conduct	Human Resources Branch	Board of Management Resolution 2015-2016-12	2015-10-29	2015-12-17