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The Council of Governors constitutes the key element of the Commission's governance structure, acts as an advisory body and provides strategic advice and guidance to the Commission. The Council consists of up to 18 members: 2 representing workers, 1 representing suppliers, 1 representing employers, 1 representing the federal government, and between 4 and 13 representing the provincial and territorial governments. Each governor is appointed by the Governor in Council for up to three years. The Council is headed by a chairperson chosen by the governors for a term of one year. The Council is responsible for making various recommendations to the Minister of Health, including changes to the regulations related to the Commission's fee structure, the procedures for reviewing claims for exemption, and the appeal procedures.
Most Council members concurrently represent other occupational health and safety organizations, and thus are part of the existing multi-jurisdictional occupational health and safety network.
The President and CEO is appointed by the Governor in Council and has the authority and responsibility to supervise and direct the organization's work on a day-to-day basis. The President is accountable to Parliament through the Minister of Health.
The Vice-President of Operations directs the work of the MSDS Compliance, Screening and Client Services divisions.
The Vice-President of Corporate Services and Adjudication directs the work of the Corporate Services, Regulatory Affairs and Appeals, and Communications divisions.
Table 1: Comparison of planned to actual spending (including FTEs)
($ thousands) | 2004–2005 | 2005–2006 | 2006–2007 | ||||
---|---|---|---|---|---|---|---|
Actual | Actual | Main Estimates |
Planned Spending |
Total Authorities |
Total Actuals |
||
Claims Exemption Process | 3,520 | 3,257 | 3,512 | 3,512 | 3,601 | 3,401 | |
Total | 3,520 | 3,257 | 3,512 | 3,512 | 3,601 | 3,401 | |
Less: Non-Respendable Revenue | 570 (1) | 570 (2) | - | 570 | - | 591 | |
Plus: Cost of Services Received without Charge | 880 | 894 | - | 1,215 | - | 754 | |
Total Departmental Spending | 3,830 | 3,581 | - | 4,157 | - | 3,564 | |
Full-Time Equivalents | 30 | 31 | - | 35 | - | 30 |
Table 2: Resources by program activity ($ thousands)
2006–2007 | ||||
---|---|---|---|---|
Program Activity | Budgetary | Total | ||
Operating | Total: Gross Budgetary Expenditures | Total: Net Budgetary Expenditures | ||
Claims Exemption Process | ||||
Main Estimates | 3,512 | 3,512 | 3,512 | 3,512 |
Planned Spending | 3,512 | 3,512 | 3,512 | 3,512 |
Total Authorities | 3,601 | 3,601 | 3,601 | 3,601 |
Actual Spending | 3,401 | 3,401 | 3,401 | 3,401 |
Table 3: Voted and statutory items ($ thousands)
Vote or Statutory Item | Truncated Vote or Statutory Wording | 2006–2007 | |||
---|---|---|---|---|---|
Main Estimates | Planned Spending | Total Authorities | Total Actuals | ||
25 | Operating expenditures | 3,019 | 3,019 | 3,225 | 3,025 |
(S) | Contributions to employee benefit plan | 493 | 493 | 376 | 376 |
Total | 3,512 | 3,512 | 3,601 | 3,401 |
Table 4: Services received without charge ($ thousands)
2006–2007 | |
---|---|
Accommodation provided by Public Works and Government Services Canada | 557 |
Contributions covering employers' share of employees' insurance premiums and expenditures paid by Treasury Board Secretariat (excluding revolving funds) | 197 |
Salary and associated expenditures of legal services provided by Justice Canada | 0 |
Total 2006–2007 Services received without charge | 754 |
Table 5: Sources of non-respendable revenue ($ thousands)
2006–2007 | ||||||
---|---|---|---|---|---|---|
Actual 2004–2005 | Actual 2005–2006 | Main Estimates | Planned Spending | Total Authorities | Actual | |
Claim Exemption Process | ||||||
Fees charged on claims for exemption | 570 (1) | 570 (2) | 570 | 570 | 570 | 591 |
Total Non-Respendable Revenue | 570 | 570 | 570 | 570 | 570 | 591 |
Table 6: Resource requirements by branch or sector ($ thousands)
2006–2007 | ||
---|---|---|
Hazardous Materials Information Review Commission | Claims Exemption Process | Total |
Office of the President | ||
Planned Spending | 176 | 176 |
Actual Spending | 188 | 188 |
Operations Branch | ||
Planned Spending | 2,107 | 2,107 |
Actual Spending | 2,069 | 2,069 |
Corporate Services and Adjudication Branch | ||
Planned Spending | 1,229 | 1,229 |
Actual Spending | 1,144 | 1,144 |
Table 7-A: User Fees Act ($ thousands)
A. User Fee | Fee Type | Fee Setting Authority | Date Last Modified |
---|---|---|---|
Confidential business information exemption fees | Regulatory | Hazardous Materials Information Review Act | June 2002 |
2006–2007 | ||||
---|---|---|---|---|
Forecast Revenue ($000) | Actual Revenue ($000) | Full Cost ($000) | Performance Standard | Performance Results |
570 | 591 | 807 | Complete pre-registration check and register claims within seven days of receipt, provided all necessary information is included. | 100% |
Planning Years | ||
---|---|---|
Fiscal Year | Forecast Revenue ($000) | Estimated Full Cost ($000) |
2007–2008 | 570 | 769(1) |
2008–2009 | 570 | 769(1) |
2009–2010 | 570 | 769(1) |
B. Date Last Modified |
---|
N/A |
C. Other Information |
---|
(1) Based on 20/80 ratio utilized for differentiation between private good and public good activities as per the revised fee schedule. |
Notes |
Fees have been established as per the Government of Canada's External Charging Policy of 1997. |
Table 7-B: User Fees Act ($ thousands)
A. User Fee | Fee Type | Fee Setting Authority | Date Last Modified |
---|---|---|---|
Fees charged for the processing of access requested filed under the Access to Information Act (ATIA) | Other Products and Services (O) | Access to Information Act | 1992 |
2006–2007 | ||||
---|---|---|---|---|
Forecast Revenue ($000) | Actual Revenue ($000) | Full Cost ($000) | Performance Standard | Performance Results |
-(1) | -(1) | 1 | Response provided within 30 days following receipt of request; response time may be extended pursuant to section 9 of the ATIA. Notice of extension to be sent within 30 days of receipt of request. | 100% |
Planning Years | ||
---|---|---|
Fiscal Year | Forecast Revenue ($000) | Estimated Full Cost ($000) |
2007–2008 | -(1) | 1 |
2008–2009 | -(1) | 1 |
2009–2010 | -(1) | 1 |
B. Date Last Modified |
---|
N/A |
C. Other Information |
---|
(1) The financial information is being reported in millions of dollars. The actual and forecast revenues are below the chosen denomination. |
Notes |
Fees have been established as per the Government of Canada's External Charging Policy of 1997. |
Table 8: Policy on service standards for external fees
Supplementary information on Service Standards for External Fees can be found at www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp
Financial statements are prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in the DPR is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3 on page 8 of the financial statements reconciles these two accounting methods.
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007 and all information contained in these statements rests with management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgement and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Commission's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Commission's Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Commission.
The financial statements of the Commission have not been audited.
Sharon Watts
President and Chief Executive Officer
Ottawa, Canada
Date: August 8, 2007
For the year ended March 31 (in dollars) (in dollars) |
2007 | 2006 |
Expenses |
||
Salaries and employee benefits | 3,080,696 | 2,962,335 |
Accommodation | 556,982 | 701,944 |
Professional and special services | 383,970 | 192,519 |
Utilities, material and supplies | 101,907 | 81,791 |
Travel and relocation | 43,607 | 46,010 |
Information | 13,370 | 29,052 |
Communication | 29,124 | 28,168 |
Rentals | 12,018 | 11,168 |
Purchased repair and maintenance | 7,137 | 4,719 |
4,228,811 | 4,057,706 | |
Revenues |
||
Client Services | 591,445 | 478,550 |
Net cost of operations | 3,637,366 | 3,579,156 |
At March 31 (in dollars) |
2007 | 2006 |
Assets |
||
Financial Assets |
||
Accounts receivable and advances (Note 4) |
126,606 | 159,592 |
126,606 | 159,592 | |
Liabilities and Equity of Canada |
||
Liabilities |
||
Accounts payable and accrued liabilities |
323,418 | 192,924 |
Vacation pay and compensatory leave |
141,267 | 166,321 |
Employee severance benefits (Note 5) |
541,257 | 430,522 |
Other liabilities |
0 | 636 |
1,005,942 | 790,403 | |
Equity of Canada |
(879,336) | (630,811) |
126,606 | 159,592 |
For the year ended March 31 (in dollars) |
2007 | 2006 |
Equity of Canada, beginning of year |
(630,811) | (943,302) |
Net cost of operations |
(3,637,366) | (3,579,156) |
Current year appropriations used (Note 3) |
3,400,784 | 3,256,597 |
Revenue not available for spending |
(591,445) | (478,550) |
Change in net position in the Consolidated Revenue Fund (Note 3) |
(174,172) | 219,213 |
Services received without charge by other government departments (Note 6) |
753,674 | 894,387 |
Equity of Canada, end of year |
(879,336) | (630,811) |
For the year ended March 31 (in dollars) |
2007 | 2006 |
Operating activities |
||
Net cost of operations |
3,637,366 | 3,579,156 |
Non-cash items: |
||
Services received without charge by other government departments (Note 6) |
(753,674) | (894,387) |
Variations in Statement of Financial Position: |
||
Decrease in accounts receivable and advances |
(32,986) | (20,023) |
Decrease (increase) in liabilities |
(215,539) | 332,514 |
Cash used for operating activities |
2,635,167 | 2,997,260 |
Financing activities |
||
Net cash provided by Government of Canada |
(2,635,167) | (2,997,260) |
The Hazardous Materials Information Review Commission was created as an independent quasi-judicial agency in 1987 by proclamation of the Hazardous Materials Information Review Act and is accountable to the Parliament of Canada through the Minister of Health. The Commission is charged with providing the trade secret protection mechanism within the Workplace Hazardous Materials Information System (WHMIS).
WHMIS requires that manufacturers and suppliers provide employers with information on the hazards of materials produced, sold, or used in Canadian workplaces. The employers, in turn, provide that information to employees through product labels, worker education programs and material safety data sheets (MSDSs). A product's MSDS must fully disclose all hazardous ingredients in the product, its toxicological properties, any safety precautions workers need to take when using the product, and treatment required in the case of exposure. WHMIS is a nation wide system which contributes to the reduction of illness and injury caused by using hazardous materials in the Canadian workplace.
The Commission's dual role is to balance the right of chemical companies to protect trade secrets and the need of workers to have accurate health and safety information about hazardous chemicals used in the workplace.
The Commission's mandate is to:
The Commission is responsible for the administration and enforcement of the following statutes and/or regulations, for which the Minister of Health is accountable to Parliament as the responsible Minister for the Commission: Hazardous Materials Information Review Act, Hazardous Materials Information Review Regulations, Hazardous Materials Information Review Act Appeal Board Procedures Regulations, Hazardous Products Act, Controlled Products Regulations, Canada Labour Code-Part II, Canada Occupational Safety and Health Regulations, provincial and territorial occupational safety and health acts and regulations, and Inquiries Act.
The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
Significant accounting policies are as follows:
(a) Parliamentary appropriations
The Commission is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Commission do not parallel financial reporting according to generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and the statement of financial position are
not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the bases of reporting.
(b) Net Cash Provided by Government
The Commission operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Commission is deposited to the CRF and all cash disbursements made by the Commission are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between
departments of the federal government.
(c) Change in net position in the Consolidated Revenue Fund
The change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the Commission. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues
HMIRC's revenues represent the fees for the claims of exemption from the requirement of manufacturers to disclose a product's hazardous materials. Revenues are accounted for and considered earned in the period in which the claim is registered and a registry number is issued.
(e) Expenses
Expenses are recorded on an accrual basis:
(f) Employee future benefits
(g) Receivables
All receivables recorded by the Commission are from other government departments for which the recovery is considered certain. As a result, no provision has been made.
(h) Measurement uncertainty
The preparation of these financial statements in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of
these statements, management believes the estimates and assumptions to be reasonable. The most significant item where an estimate is used is the liability for employee severance benefits. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year
they become known.
The Commission receives most of its funding through annual Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Commission has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
(a) Reconciliation of net cost of operations to current year appropriations used:
(in dollars) |
2007 | 2006 |
Net cost of operations |
3,637,366 | 3,579,156 |
Adjustments for items affecting net cost of operations but not affecting appropriations: Add (Less): Add (Less): |
||
Services provided without charge from other government departments |
(753,674) | (894,387) |
Revenue not available for spending |
591,445 | 478,550 |
Justice Canada legal fees |
(27,356) | (42,793) |
Severance pay benefits |
(110,735) | 24,439 |
Vacation pay and compensatory leave |
25,054 | (9,972) |
Refund/adjustment of previous year's expenditures |
38,684 | 8,894 |
Other increase in liabilities |
0 | 112,710 |
(236,582) | (322,559) | |
Current year appropriations used |
3,400,784 | 3,256,597 |
(b) Appropriations provided and used:
(in dollars) |
2007 | 2006 |
Operating expenditures - Vote 25 |
3,224,850 | 3,074,879 |
Statutory Amounts |
376,331 | 398,080 |
Less: Lapsed Appropriations |
(200,397) | (216,362) |
Current year appropriations used |
3,400,784 | 3,256,597 |
(c) Reconciliation of net cash provided by Government to current year appropriations used
(in dollars) |
2007 | 2006 |
Net cash provided by Government |
2,635,167 | 2,997,260 |
Revenue not available for spending |
591,445 | 478,550 |
Change in net position in the Consolidated Revenue Fund |
||
Justice Canada legal fees |
(27,356) | (42,793) |
Refund/adjustment of previous year's expenditures |
38,684 | 8,894 |
Variation in accounts receivable |
32,986 | 20,023 |
Variation in accounts payables |
129,858 | (213,655) |
Other |
0 | 8,318 |
174,172 | (219,213) | |
Current year appropriations used |
3,400,784 | 3,256,597 |
(in dollars) |
2007 | 2006 |
Receivables from other Federal Government departments and agencies |
125,791 | 158,716 |
Receivables from external parties |
615 | 676 |
Employee advances |
200 | 200 |
Net accounts receivable and advances |
126,606 | 159,592 |
(a) Pension benefits
The Commission's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.
Both the employees and the Commission contribute to the cost of the Plan. The current and previous year expenses, which represent approximately 2.2 times (2.6 in 2005-06) the contributions by employees, amount to:
(in dollars) |
2007 | 2006 |
Expense for the year |
277,356 | 294,579 |
The Commission's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
(b) Severance benefits
The Commission provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:
(in dollars) |
2007 | 2006 |
Accrued benefit obligation, beginning of year |
430,522 | 454,961 |
Expense for the year |
170,142 | 52,861 |
Benefits paid during the year |
(59,407) | (77,300) |
Accrued benefit obligation, end of year |
541,257 | 430,522 |
The Commission is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Commission enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Commission received services which were obtained without charge from other Government departments as presented in part (a).
(a) Services provided without charge
During the year the Commission received without charge from other departments, accommodation, legal fees and the employer's contribution to the health and dental insurance plans. These services without charge have been recognized in the department's Statement of Operations as follows:
(in dollars) |
2007 | 2006 |
Accommodation |
556,982 | 701,944 |
Employer's contribution to the health and dental insurance plans |
196,692 | 191,273 |
Legal services |
0 | 1,170 |
Services provided without charges |
753,674 | 894,387 |
The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included as an expense in the Commission's Statement of Operations.
(b) Payables outstanding at year-end with related parties:
(in dollars) |
2007 | 2006 |
Accounts payable to other government departments and agencies |
17,003 | 9,140 |