Directive on Conflict of Interest

Version: 6.0

Version date: February 9, 2026

PDF version

On this page

• 1. Effective date
• 2. Application
• 3. Related corporate policy instruments
• 4. Overview
• 5. Objective and outcomes
• 6. Requirements
• 7. Roles and responsibilities
• 8. References
• 9. Enquiries
• 10. Version history
• 11. Appendix A – Private interests and outside activities
• 12. Appendix B – Gifts and other advantages
• 13. Appendix C – Post-employment obligations

1. Effective date

• 1.1 This version of the Directive on Conflict of Interest takes effect on February 9, 2026.
• 1.2 For the full version history of this document, refer to section 10.
• 1.3 This directive is scheduled for review every five years. The next review is planned for completion by September 2030.

2. Application

• 2.1 This directive is mandatory to follow and applies to employees of the Canada Revenue Agency (CRA) and to any other individuals required to follow CRA corporate policy instruments (CPI).
• 2.2 The Code of Integrity and Professional Conduct (the Code) highlights the rules, and describes the values, that guide employees in their work. The Code, along with the CRA Foundation Framework for Corporate Policy, set out the requirement to follow CPIs.
• 2.3 Consequences of non-compliance: failure to comply with CPIs may result in corrective measures, including administrative and disciplinary actions.
• 2.4 To help employees interpret and implement this directive, key terms are defined in the Workplace Management – Glossary of definitions.

3. Related corporate policy instruments

• 3.1 This directive flows from the Policy on Workplace Management.
• 3.2 This directive is supplemented by the Conflict of Interest Assessment Tool.
• 3.3 For any other related CPIs, refer to the References.

4. Overview

• 4.1 CRA employees play a key role in fostering public confidence. They are held to high standards of conduct, as their official duties directly impact the interests of all Canadians.
• 4.2 The expectations in this directive, related instruments, and supplementary tools, are not meant to question the honesty and good faith of employees. Maintaining the CRA’s reputation for integrity requires employees to consider not only their intentions and motives but also how the public may perceive their actions.
• 4.3 Employees must always adhere to CRA values and perform their duties with objectivity, loyalty, and impartiality. In complying with this directive, they must ensure their private interests, outside activities, offers or receipt of gifts, or prospects of future employment do not influence their decision-making or the performance of their duties.

5. Objective and outcomes

5.1 Objective

• 5.1.1 Enhance public confidence in the CRA by upholding fair practices and reinforcing our commitment to being a trusted, fair, and helpful organization.
• 5.1.2 Establish a clear direction to prevent real, apparent, or potential conflicts of interest and conflicts of duties.
• 5.1.3 Identify, disclose, and manage conflicts of interest that may arise between the duties of employees and their private interests and outside activities.
• 5.1.4 Establish a clear direction about gifts and other advantages.
• 5.1.5 Establish a clear direction about post-employment obligations for current and former employees.

5.2 Outcomes

• 5.2.1 Public confidence in the integrity of the CRA is maintained.
• 5.2.2 Real, apparent, or potential conflicts of interest and conflicts of duty situations are resolved in favour of the public interest.
• 5.2.3 Private interests and outside activities of employees are properly identified, disclosed, and managed.
• 5.2.4 Employees will not accept offers of gifts or other advantages.
• 5.2.5 Current and former employees will not allow a prospect for future employment to give rise to a conflict of interest.

6. Requirements

6.1 Affirmation process

• 6.1.1 Employees must review their ongoing obligations under this directive, the Code of Integrity and Professional Conduct, and the Values and Ethics Code for the Public Sector annually or when required by specific staffing actions. This review must be completed through the Affirmation process in the CAS-Commitment application within the Employee Self-Service (ESS) Portal.
• 6.1.2 Employees must understand their obligations under the duty of loyalty. They must act in the best interests of the organization and must avoid or address any conflicts of interest that could compromise or appear to compromise their integrity or decision-making.
• 6.1.3 Employees must complete the Post-employment reminder process in the CAS-Commitment application when prompted, prior to their departure from the CRA.

6.2 Disclosure requirements

• 6.2.1 Employees must disclose to their delegated manager specific private interests, and outside activities within 60 calendar days of initial or subsequent appointment, as outlined in Appendix A of this directive.
• 6.2.2 Employees must disclose and seek approval from their delegated manager before entering into any contracts or contractual arrangements with the Government of Canada (GC), including the CRA.
• 6.2.3 Employees must disclose any gifts and advantages received in the course of their duties that could not be refused, as outlined in Appendix B of this directive.
• 6.2.4 Employees must disclose post-employment plans as detailed in Appendix C of this directive.
• 6.2.5 Disclosures must be submitted using the appropriate confidential disclosure form available in the CAS-Commitment application in ESS.
• 6.2.6 If ESS access is unavailable, employees must use the Confidential Disclosure Form available on the external CRA website.
• 6.2.7 Employees must provide sufficient details in their disclosure to allow the delegated manager to make an informed decision and comply with any reasonable requests for additional information made by the delegated manager.
• 6.2.8 Employees must update their existing disclosure or submit a new one, anytime there is a change in their private interests, outside activities, or position at CRA.
• 6.2.9 The obligation to disclose in accordance with this directive remains in effect during periods of leave with or without pay.
• 6.2.10 Employees planning to engage in outside activities during an extended period of leave must disclose the activity to their delegated manager as soon as possible.

6.3 Assessment of confidential disclosures

• 6.3.1 Delegated managers are responsible for assessing and managing employee confidential disclosures.
• 6.3.2 Delegated managers may assign a special advisor to assist them with gathering information and the administrative tasks related to the CAS-Commitment application.
• 6.3.3 When necessary, reasonable requests for additional information from the employee can be sought to support the delegated manager in making an informed determination.
• 6.3.4 In complex cases, consultation with the designated Labour Relations Centre of Expertise is recommended to ensure informed decision-making.
• 6.3.5 Determinations and necessary mitigation strategies must be informed, reasonable, and consistent with the Conflict of Interest Assessment Tool.

6.4 Determination

• 6.4.1 Delegated managers must record their determination and upload all relevant documentation including correspondence, decision letters, and any related records into the disclosure form within the CAS-Commitment application.
• 6.4.2 Employees are responsible for reviewing the determination and abiding by any prescribed mitigation strategy.

6.5 Recourse

• Employees who disagree with the delegated manager’s determination or any identified mitigation strategy must comply with the direction. However, they have a right to grieve the direction in accordance with their terms and conditions of employment or collective agreement. For more information, see the Procedures for Handling Grievances – Labour Relations.

6.6 Privacy and Confidentiality

• 6.6.1 Personal information must be collected, used, stored, and disposed of in accordance with the Privacy Act, related regulations and policies, and the Human Resources Management Function – Disposition Authority No. 98 / 005.
• 6.6.2 The information provided in a confidential disclosure is treated with complete confidence and must only be shared on a need-to-know basis.

7. Roles and responsibilities

7.1 Board of Management

• Reviews and approves the Directive on Conflict of Interest.

7.2 Commissioner

• Provides leadership on the direction for conflict of interest at the CRA.

7.3 Assistant Commissioner (AC), Human Resources Branch (HRB) and Chief Human Resources Officer

• 7.3.1 Ensures the review, approval, and promotion of the Directive on Conflict of Interest, related CPIs, communications, and tools.
• 7.3.2 Monitors adherence to the requirements of this directive and addresses instances of non-compliance.

7.4 Director General, Workplace Relations and Compensation Directorate (WRCD)

• 7.4.1 Oversees the development and administration of this directive, related CPIs and supporting tools.
• 7.4.2 Oversees the assessment and review activities related to this directive.
• 7.4.3 Oversees the functional direction and guidance on matters related to this directive.
• 7.4.4 Oversees the development of communication and learning products related to this directive and its related CPIs.

7.5 Director of Values, Integrity and Workplace Policies and Programs Division (VIWPPD)

• 7.5.1 Coordinates, directs, and administers the development of this directive, related CPIs and supporting tools.
• 7.5.2 Provides strategic advice and guidance on how this directive, related CPIs and supporting tools are applied.
• 7.5.3 Assesses, monitors, and implements activities related to this directive, related CPIs and supporting tools.
• 7.5.4 Oversees the development of communication and learning products related to this directive and its related CPIs.
• 7.5.5 Oversees the monitoring, measurement and reporting of national data related to this directive in collaboration with the Director of the Data Division, Strategic Business Integration Directorate (SBID), HRB.
• 7.5.6 Acts as CRA’s Designated Political Activities Representative under the Public Service Employment Act.

7.6 Values and Ethics Office (VEO)

• 7.6.1 Supports compliance with this directive and related CPIs.
• 7.6.2 Manages this directive, related tools and training, and conducts the cyclical review.
• 7.6.3 Develops CPIs, tools, training materials, awareness initiatives, and communications related to conflict of interest.
• 7.6.4 Provides consultation services and support to Senior Policy and Program Analysts within the Labour Relations Division on the application of this directive and related CPIs and tools.
• 7.6.5 Supports the Senior Officer for Post-employment and the Designated Political Activities Representative on how to apply this Directive and related CPIs and tools.
• 7.6.6 Monitors, measures and reports on national data related to conflict of interest in collaboration with the Director of the Data Division, SBID, HRB.
• 7.6.7 Administers and maintains the CAS-Commitment application in collaboration with the Information Technology Branch.

7.7 Assistant Commissioners (branches and regions)

• 7.7.1 Foster a branch and regional culture that supports compliance with this directive.
• 7.7.2 Promote consistency in the application of this directive and related CPIs.
• 7.7.3 Take appropriate actions in partnership with the AC of the HRB to address instances of non-compliance with this directive.

7.8 Delegated managers for conflict of interest

• 7.8.1 Receive, review, evaluate and manage confidential disclosure forms in accordance with the Delegation of Human Resources (HR) Authorities, this directive, and the Conflict of Interest Assessment Tool.
• 7.8.2 Assess employee requests to bid on or enter into contracts or contractual arrangements with the GC, including the CRA or other federal departments or agencies.
• 7.8.3 Secure, record, and maintain all confidential disclosure documentation in the CAS-Commitment application in accordance with the Privacy Act.
• 7.8.4 Request additional information from employees, as necessary, to clarify or assess disclosure details.
• 7.8.5 Identify and implement reasonable measures to manage and monitor conflicts of interest, and ensure compliance.
• 7.8.6 Make consistent and informed determinations on employee disclosures, ensuring decisions are justifiable and based on sound judgement.
• 7.8.7 Render determinations within 25 business days and record in the CAS-Commitment application.
• 7.8.8 Collaborate with the Senior Officer for Post-employment on the assessment of post-employment disclosures received from former CRA employees.

7.9 All executives, managers, and team leaders

• 7.9.1 Actively support compliance with this directive and related CPIs.
• 7.9.2 Direct an employee to submit a confidential disclosure form to the delegated manager if they observe, suspect, or are informed that the employee is, or may be, in a real, apparent, or potential conflict of interest situation.
• 7.9.3 Report to the delegated manager any concerns of, or requests for, preferential treatment or privileged access.
• 7.9.4 Ensure that employees who are leaving the CRA are aware of their ongoing post-employment obligations in accordance with the established process (for details, see Post-employment instructions).

7.10 Labour Relations Advisors – Regional Workplace Relations Centres of expertise

• 7.10.1 Actively support compliance with this directive and related CPIs.
• 7.10.2 Provide direction, advice, and guidance to managers on how to apply this directive, the Conflict of Interest Assessment Tool, and related tools.
• 7.10.3 Provide advice and guidance to delegated managers to help with the review and assessment of confidential disclosures, as needed.

7.11 Executive Labour Relations Advisors - Executive Workplace Relations Section

• 7.11.1 Actively support compliance with this directive and related CPIs.
• 7.11.2 Provide advice to the Commissioner and Assistant Commissioners regarding confidential disclosure forms submitted by executives.

7.12 Senior Officer for Post-Employment (SOPE)

• Provides strategic advice and guidance on issues related to post-employment.

7.13 Employees

• All employees have an obligation to prevent, identify, disclose, and manage conflicts of interest, including during periods of leave with or without pay. Some obligations continue after leaving the CRA and the Public Service of Canada. Employees are required to:
  • 7.13.1 Review their obligations under this directive, the Code of Integrity and Professional Conduct, and the Values and Ethics Code for the Public Sector.
  • 7.13.2 Foster public trust by performing their CRA duties with loyalty, impartiality, and objectivity.
  • 7.13.3 Never disclose, take advantage of, or benefit from information obtained in the course of their duties and that is not publicly available, for personal gain, or the gain of any other person or entity, including friends or family members. This obligation continues during periods of leave with or without pay and after leaving the Public Service of Canada, including the CRA.
  • 7.13.4 Never advertise or disclose their employment with the CRA to generate or enhance their private interests and/or outside activities, whether for personal gain or for the benefit of any other person or entity, including friends or family.
  • 7.13.5 Never use their position at the CRA in any matter that is dishonest, biased, or undermines the public trust.
  • 7.13.6 Avoid preferential treatment and privileged access. They must never assist, serve, interfere or deal with the file(s) of friends, family, acquaintances, business associates, former employers, current/former colleagues, and superiors in their dealings with the CRA, whether as a tax administration or employer, in order to influence the outcome, or by representing them in actions against the CRA.
  • 7.13.7 Immediately report any requests for preferential treatment or privileged access to their immediate supervisor.
  • 7.13.8 Never represent people or entities in actions against the CRA unless prior approval has been obtained from their delegated manager through a confidential disclosure form.
  • 7.13.9 Disclose specific private interests, outside activities, contracts or contractual agreements with the GC (including the CRA), any gift, or other advantages, and post-employment as outlined in Appendices A, B and C of this directive.
  • 7.13.10 Avoid situations that could or will place them in a real, apparent, or potential conflict of interest, and arrange their private interests and outside activities in a way that will bear the closest public scrutiny. It is not enough to simply act within the law.
  • 7.13.11 Not have private interests or participate in outside activities that relate directly to any Act(s) administered in their role at the CRA, unless prior approval from the delegated manager has been obtained.
  • 7.13.12 Not allow their private interests and/or outside activities to impair their availability, capacity, or ability to perform their CRA duties, and must not misuse the CRA network, systems, or assets as specified in the Computer Systems and Electronic Networks Usage Directive.
  • 7.13.13 Obtain approval from their delegated manager before bidding on or entering into a service contract or contractual arrangement with the GC, including the CRA.
  • 7.13.14 Not engage in any political activities that will impair, or could be seen to impair, their ability to perform their duties in an objective and impartial way as outlined in Participating in political activities.
  • 7.13.15 Not solicit or accept any gift or other advantage as outlined in Appendix B.
  • 7.13.16 Not allow themselves to be influenced by plans for, or offers of, employment after leaving the CRA, including self-employment, as outlined in Appendix C.
  • 7.13.17 Take steps to resolve conflict(s) of interest as prescribed by their delegated manager.

8. References

• 8.1 The Directive on Conflict of Interest is based on the authorities set out in the following legislation:
  • Access to Information Act
  • Canada Revenue Agency Act
  • Criminal Code
  • Excise Act, 2001
  • Excise Tax Act
  • Federal Accountability Act
  • Federal Public Sector Labour Relations Act
  • Financial Administration Act
  • Income Tax Act
  • Lobbying Act
  • Privacy Act
  • Public Service Employment Act
• 8.2 Related instruments and information:
  • Code of Integrity and Professional Conduct and Values and Ethics Code for the Public Sector (VECPS)
  • Computer Systems and Electronic Networks Usage Directive
  • Confidential Disclosure Form (for use when there is no access to ESS/MSS)
  • Conflict of Interest Assessment Tool
  • Conflict of Interest on KnowHow
  • CRA Foundation Framework for Corporate Policy
  • CRA Integrity Framework
  • Delegation of Human Resources (HR) Authorities
  • Directive on Contracting with Former Public Servants
  • Directive on discipline and Procedures for Addressing Employee Misconduct
  • Directive on Social Media Account Creation and Management
  • Directive on Terms and Conditions of Employment
  • Directive on Terms and Conditions of Employment for the Human Resources Occupational Group
  • Directive on the Management of Procurement
  • Employee fundraising information tool
  • Human Resources Management Function - Disposition Authority No. 98/005
  • Internal Investigations into Alleged or Suspected Employee Misconduct Directive
  • Leaving the Canada Revenue Agency
  • Oath or Solemn Affirmation
  • Participating in political activities
  • Policy on Workplace Management
  • Post-employment
  • Procedures for Handling Grievances – Labour Relations
  • Procurement Planning and Administration Procedures
  • Public Service Commission of Canada
  • Workplace Management – Glossary of definitions

9. Enquiries

Questions about the application of this directive or about specific conflict of interest situations should be sent through the HR Service Centre.

10. Version history

Appendix A – Private interests and outside activities

As a CRA employee, you have a responsibility to uphold the integrity of the organization and maintain public trust. While you may have a variety of private interests and outside activities, it is essential that they do not impair, or appear to impair, your ability to perform your duties objectively and impartially.

To manage conflicts of interest, you must disclose particular private interests, outside activities, and any planned contracts or contractual arrangements with the Government of Canada, including the CRA, as outlined in this Appendix using the appropriate confidential disclosure form and provide clear and sufficient information to allow your delegated manager to make an informed determination.

Part 1 - Private interests, assets, liabilities and relationships

1. Disclosure requirements

   Employees must disclose all of the following private interests, assets, liabilities, and relationships:

   1. Publicly traded securities of corporations and foreign government including but not limited to:
      • Stocks, shares, bonds/debentures, trust units, Exchange Traded Funds (ETF) or other self-directed or self-administered financial instruments
      • Shares, units or similar equity interests and investment funds that are concentrated in specific businesses or industries
      • Publicly traded securities, such as those described above, held in self- directed or self-administered Registered Retirement Savings Plans- (RRSP), Registered Education Savings Plans (RESP), Tax-Free Savings Accounts (TFSA), First Home Savings Accounts, or similar tax saving vehicles established for your own benefit or for the benefit of others
      • Securities held and traded through investment clubs which are self-directed or self-administered
   2. Cryptocurrencies, crypto-assets, commodities, futures, and foreign currencies held or traded for speculative purposes
   3. Interests in partnerships, proprietorships, joint ventures, private companies, family businesses, or commercially operated farm businesses (including those that own or control shares of public companies or that do business with the GC, including the CRA.
   4. Real property that is not for your private use (for example: investment property, rental property, including a property rented to a friend or family member)
   5. Assets placed in trust or resulting from an estate of which you are a beneficiary
   6. Secured or unsecured loans granted to people other than your immediate family
   7. Direct and contingent liabilities in respect of any of the private interests described in this section
   8. Any personal relationship in the workplace, where you directly or indirectly influence decisions related to hiring, promoting, evaluating, or making other career-related decisions for that individual
   9. Any other assets, liabilities or relationships that could give rise to a real, apparent, or potential conflict of interest due to the particular nature of your duties or the non-public information you have access to, which would not otherwise have to be disclosed
2. Exceptions from Disclosure

   Employees are not required to disclose the following private interests, assets, liabilities, and relationships:

   1. 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
   2. Registered Retirement Savings Plans (RRSP), Registered Education Savings Plans (RESP), and Tax-Free Savings Accounts (TFSA), that are not self-administered or self-directed, and where you are not making investment decisions on individual or personal investments
   3. Exchange Traded Funds or Investments in open-ended mutual funds
   4. Guaranteed investment certificates (GICs) and similar financial instruments
   5. Residences, recreational properties, and farms for your private use that are not used to generate income (and mortgages on same)
   6. Household goods, personal effects, art, antiques, and collectibles
   7. Annuities, life insurance policies and pension rights
   8. Money owed by a previous employer, client, or partnership, personal loans receivable from members of your immediate family, and small personal loans receivable from other persons
   9. Any personal relationship in the workplace, where you have no direct or indirect influence on decisions related to hiring, promoting, evaluating, or making other career-related decisions for that individual

Part 2 - Outside activities and employment

1. Disclosure requirement

   Employees must disclose any outside activities, employment, or volunteer work that involve:

   1. Accounting, bookkeeping, procurement, finance, and tax-related activities, including but not limited to:
      • Legal or consulting services related to taxation, audits, or financial compliance
      • Roles with access to or influence over financial records, audits, or regulatory decisions
      • Financial planning, advisory services, or sales
      • Mortgage brokering
      • Life insurance advice and sales
      • Issuing official donation receipts
   2. Real estate sales or appraisals
   3. Membership on a board of directors
   4. International assignments or opportunities
   5. Teaching, publishing, or public speaking, including:
      • Academic reports
      • Attending conferences/seminars as a panellist, speaker, or moderator
   6. Social Media or content creation activities involving topics related to government policies or CRA duties. (See Directive on Social Media Account Creation and Management)
   7. Serving as an active representative (for example: executor, administrator, power of attorney, trustee, guardian, immigration consultant, etc.) of a third party’s property, immigration affairs, financial matters, or in matters against the CRA
   8. Non-candidacy political activities as defined by the Public Service Employment Act (See Participating in political activities)
   9. Any other outside activities that could give rise to a real, apparent, or potential conflict of interest due to:
      • a connection with the legislation administered by the CRA.
      • a link to the nature of your CRA duties
      • your access to non-public or confidential information
2. Exceptions from Disclosure

   Employees are not required to disclose the following outside activities, whether paid or unpaid:

   1. Ad hoc or ongoing outside activities where you do not hold a position of influence in the activity and which are not listed in Part 2.a. Disclosure requirement section
   2. Preparation and filing of CRA documents on behalf of others, provided that they meet the following:
      • They neither seek nor receive any compensation, gift, or favour
      • They do not provide any information or service beyond what a person would normally receive from the CRA
      • The documents being prepared are not related to a business

Part 3 - Contracts or Contractual arrangements with the GC, including the CRA

1. Disclosure and Approval Requirements

   Employees must disclose and obtain prior approval before bidding on or entering into any contracts or contractual arrangements, through their private interests or outside activities, that result in direct or indirect benefits or income from the GC, including the CRA.

   This requirement applies when employees:

   1. Have a financial interest in a business that contracts with the GC, including the CRA, where they are directly or indirectly involved in the contract or have decision-making authority over it
   2. Serve on a board of directors of a business contacting with the GC, including the CRA, where they are directly or indirectly involved in the contract or have decision-making authority over it
   3. Are employed by or volunteer for a business contracting with the GC, including the CRA, where they are directly or indirectly involved in the contract or are performing the work described in the contract
2. Exceptions from Disclosure

   Employees are not required to disclose and obtain prior approval before bidding on or entering into any contracts or contractual arrangements, through their private interests or outside activities, when they:

   1. Have passive income from investments in, or serve on a board of directors of, a business contracting with the GC, including the CRA, where they are not involved in the contract or have decision-making authority over it
   2. Are employed by or volunteer for a business that contracts with the GC, including the CRA, where they are not involved in the contract or performing the work described in the contract

Appendix B – Gifts and other advantages

As a tax administration, the CRA is committed to the highest standards of integrity, transparency, and ethical conduct in all business dealings. The acceptance of gifts and other advantages can create real or perceived conflicts of interest, potentially influencing decision-making or undermining public trust in our organization.

To protect CRA’s objectivity, impartiality, and integrity - and to prevent any perception of obligation to a donor - employees are expected to provide fair and impartial service to all taxpayers, benefit recipients, and any individual or organization interacting with the CRA.

Acceptable Gifts and Other Advantages

Infrequent incidental gifts and other advantages with a commercial value of less than $25.00 are permissible only when all of the following conditions are met:

• They are not listed in the Prohibited Gifts and Other Advantages section below
• They cannot reasonably be perceived as an attempt to influence the employee’s objectivity or impartiality in performing their duties
• They do not place the employee under a real, perceived, or potential obligation to the donor

Prohibited Gifts and Other Advantages

Employees must never solicit or accept gifts or advantages in the course of their duties from individuals or organizations that do business with, or have dealings with, the CRA. Prohibited items include, but are not limited to:

• Cash, cash equivalents, gift cards, or gratuities (tips), in any amount
• Goods and services with a commercial value of $25.00 or more (including discounts)
• Free or discounted event tickets (for example: entertainment or sports)
• Alcohol, cannabis, tobacco, or related products
• Door prizes
• Honoraria (gift or monetary honorarium)
• Sponsored travel
• Any item prohibited by Canadian Law
• Any frequent or recurring gift or advantage, even if each is under $25.00
• Any other gift or advantage with a commercial value of $25.00 or more

Disclosure requirements

Prohibited gifts and other advantages must be declined and must never be solicited. Declined prohibited gifts and advantages do not need to be disclosed.

However, in rare situations where declining a prohibited gift or advantage is not feasible due to cultural norms, Indigenous traditions, or established business protocols, employees may retain the gift but must disclose it using a confidential disclosure form. Only the delegated manager has the authority to determine the appropriate course of action.

Fundraising

When fundraising in the workplace, employees are prohibited from soliciting gifts, hospitality, benefits, or financial contributions - including donations, prizes, or other transfers of economic value from external organizations or individuals.

However, employees may personally donate items such as goods, merchandise, or non-work-related services. For further guidance, see the Employee fundraising information tool.

Appendix C – Post-employment obligations

CRA employees remain responsible for avoiding any real, apparent, or potential conflict of interest between their most recent CRA duties and any future employment or self-employment outside of the CRA and the Government of Canada (GC). Even after leaving their CRA position, they must not engage in activities that could undermine public confidence or the integrity of the CRA.

To manage conflicts of interest, departing and former employees are subject to ongoing obligations. Additionally, for a period of one year following their departure, any acceptance of employment that might give rise to real, apparent, or potential conflict of interest must be disclosed.

Part 1 - Before leaving the CRA

Post-employment Disclosure Requirements

All employees are required to disclose the acceptance of future employment and activities outside of the CRA and the GC that might give rise to a real, apparent or potential conflict of interest in relation to their most recent CRA duties. Employees must provide sufficient information about the future employment and activities using the Post-employment disclosure form.

Employees in the Executive (EX) group (including a temporary assignment in the EX group) are also required to disclose firm offers of employment outside the CRA and the GC.

Part 2 - After Leaving the CRA

1. Ongoing post-employment obligations

   Former employees must comply with the following obligations, which have no time limit.

   Confidentiality and Protection of Information

   Former employees have signed an Oath or Affirmation committing to perform their duties as assigned and to refrain from disclosing any non-public information obtained during their employment. Unauthorized disclosure or use of taxpayer information by a current or former employee may constitute 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. Such breaches are subject to significant legal penalties.

   Being a representative

   Former employees are prohibited from representing or acting on behalf of persons or entities in any ongoing proceedings, transactions, negotiations, or cases to which the CRA is a party, where they:

   • acted for or advised the CRA on the matter; or
   • supervised employees who acted for or advised the CRA on the matter.

   Communicating with the CRA

   Former employees must not contact current CRA employees (including colleagues, or managers they worked with while employed at the CRA) on any business related to the CRA, in any manner that could be perceived as seeking preferential treatment or privileged access. Business-related contact with the CRA must be through normal channels and service points available to the public (for example: My Account, My Business Account, etc.).

   Contracting and Lobbying with the CRA and the Government of Canada

   Former employees may be subject to additional conditions when entering into contracts or contractual arrangements with the GC, including the CRA. For more information, refer to the Directive on the Management of Procurement and the Directive on Contracting with Former Public Servants.

   Former EX-04 and EX-05 employees may be subject to a five (5) year restriction on lobbying the GC. For more information, see the Lobbying Act.

2. Limitation period

   Former employees are subject to a one (1) year limitation period after leaving their employment at the CRA.

   During this period, former employees must:

   1. disclose in writing to the Senior Officer for Post-employment (SOPE) any acceptance of employment and activities that give rise to a real, apparent, or potential conflict of interest in relation to their most recent CRA duties and responsibilities; and
   2. not engage in the following activities:
      • accept employment with an entity outside of the Public Service of Canada with which they had official dealings during the one (1) year immediately prior to leaving the CRA, whether the official dealings were direct or through their subordinates
      • accept appointment to a board of directors of a private entity with which they had official dealings during the one (1) year immediately prior to leaving the CRA, whether the official dealings were direct or through their subordinates
      • make representations to the CRA on behalf of persons or entities with which they had official dealings during the one (1) year immediately prior to leaving the CRA, whether the official dealings were direct, or through their subordinates

   Request for reduction or waiver of limitation period

   In exceptional circumstances and where it will not compromise the public interest, the SOPE, in consultation with the delegated manager, may consider reducing or waiving the one (1) year limitation period.

   Former employees must submit a written request to the SOPE via email at NATSOPEG@cra-arc.gc.ca.

Part 3 - Failure to comply

Failure to comply with the post-employment provisions of this directive may result in actions taken by the CRA, such as filing a complaint with the new employer or the professional association. Additional measures may include referral to a law enforcement agency or other legal action.