We are the Professional Management Association; the only voice that stands up for, speaks for, and protects the interests and rights of non-union management and exempt employees of the City of Toronto.
If you require assistance and/or mediation services to resolve a work related issue then COTAPSA may be able to assist you. COTAPSA can legally only represent employees who are Members of COTAPSA Inc.
To become a Member, simply complete and submit the Application For Membership form (PDF) and fax or mail the Application to our office.
Setting the Record Straight - Unionization Attempt
News Release
Thursday, May 13, 2010
City Council unanimously supports challenging unfair reassessment by the Canada Revenue Agency
Since May 2008, the Canada Revenue Agency (CRA) has been conducting an Employer Compliance Audit on the City of Toronto for taxable benefits, focusing on Councillor expenses, passes and complimentary tickets, and parking for both Councillors and City staff in controlled and uncontrolled parking lots.
On April 16, 2010, the CRA concluded its audit for tax years 2006 and 2007 and issued its final assessment results to the City identifying items it intends to assess as taxable benefits. CRA’s decision will also impact years 2008, 2009 and all future years.
Last night, City Council unanimously agreed to appeal the CRA's final assessment. A motion was passed requesting the City Manager review how similar government organizations such as the Federal and Provincial governments, other municipalities and the United States Internal Revenue Service are assessed for access to parking, office expenses and other benefits. Council asked the City Manager to determine if the City was treated differently than other levels of government.
City Council also approved a program to fund the cost of any retroactive tax and interest owing for years 2006 to 2010 for employees affected by the CRA's decision that parking access at six (6) controlled parking garages (City Hall, Metro Hall, East York Civic Centre, Scarborough Civic Centre, North York Civic Centre and 111 Wellesley Street) is a taxable benefit.
Members of City Council
All City Councillors have received information on the status of their situation. The CRA confirmed that Councillors office expenses as well as Councillors parking are non-taxable. However details on the passes remain confidential as the City continues to address the CRA’s outstanding issues. The CRA has allowed the City until May 14 to provide final information to them regarding Councillors’ passes prior to making a final decision in this matter. As a result, this matter remains confidential at the present time.
The item under review by the CRA for Councillors is their passes (TTC, Sony Centre, Zoo and golf). The City has made submission to the CRA on all of these matters and final confirmation from the CRA is expected shortly after the May 14 deadline.
City Employees
A total of 1,746 union and non-union City staff are being reassessed for having access to the six controlled parking garages despite requiring access for work purposes.
The City relied on the CRA's published guidelines and direction to establish a parking policy, and adhered to the CRA's direction following a 1995 audit of the former Municipality of Metropolitan Toronto.
Employees relied on this information and followed the program. In many cases, employees were required to provide a personal vehicle to perform their duties and when provided with the parking access they were not aware that it may be a taxable benefit.
Many employees never used the parking, or only on very rare occasions when they required their vehicle for work. Employees were not required to keep any records or logs to demonstrate the business use. However, the CRA has chosen to base its reassessments on the mere "opportunity" to park and not actual usage.
Although the CRA`s published guidelines for parking have remained essentially unchanged, the CRA has now changed its interpretation of the City's (and other organization’s) scramble parking situation, applying it on a retroactive basis.
The CRA defines scramble parking as "…where there are fewer parking spots than there are employees wishing to use a spot, so on any given day, whether or not an employee is able to find a parking spot is random or uncertain. There must be significantly fewer spots than employees desiring a spot." In the City's situation there are significantly more parking clearances than available spaces (i.e., at least three times more clearances than spots for each of the six controlled parking lots).
Applying this new interpretation of their scramble parking policy to prior taxation years is very unfair and places a significant financial burden on employees who were not given the opportunity to consider their options and make an informed financial decision based on the CRA’s new policy.
Program for Employees
To manage this unique situation, the City will work with staff to object to the reassessment and will also fund the tax owing and interest payable for the 2006 to 2010 taxation years.
This payment on behalf of employees is valued at $5.950 million and will be funded from the Benefits Reserve Fund. As a condition of this funding, all employees impacted by this CRA reassessment must agree to file Notices of Objection with the CRA by June 30, 2010 (to be coordinated by the City) and cooperate in proceeding with the appeals and attend any required hearings. They must also provide the City with a copy of their Notices of Reassessment and the signed Notices of Objection.
If objections are successful, the employee will reimburse the City with all funds returning to the Benefits Reserve Fund. If objections are unsuccessful, no further action will be required by employees.
The potential reassessments also impact employees’ retirement program, OMERS, as this taxable benefit would change their contributory earnings. As a result, both the City and the employees will have to make additional contributions. City employees will have to repay contributions with an estimated value of approximately $1.4 million. The cost to an individual employee will vary depending on the amount of the reassessment, ranging from about $70 per year for East York Civic Centre to $280 per year for Metro Hall.
As an employer, the cost of retroactive OMERS contributions is approximately $2.020 million. The total estimated cost of the employee program is $8.0 million.
Toronto is Canada's largest city and sixth largest government, and home to a diverse population of about 2.6 million people. It is the economic engine of Canada and one of the greenest and most creative cities in North America. Toronto has won numerous awards for quality, innovation and efficiency in delivering public services. Toronto's government is dedicated to prosperity, opportunity and liveability for all its residents. For information about non-emergency City services and programs, Toronto residents, businesses and visitors can dial 311, 24 hours a day, 7 days a week.
Wednesday, March 10, 2010
Mayor Miller Fails to Prioritize City of Toronto Non-Union Employees
Toronto, ON – Mayor Miller’s announcement of the deployment of the new budget surplus for the City of Toronto that failed to include any recognition of the City of Toronto’s non-unionized employees is a great disappointment. COTAPSA, the City of Toronto Administrative, Professional, Supervisory Association, represents the city’s non-unionized employees who have always been a responsible partner working with the city to find “win – win” solutions to its many issues. “Over the years, non-unionized employees have made significant concessions to the city in order to help them manage their costs, and as a result have consistently seen their salaries and benefits decrease compared to union employees,” said Richard Majkot, Executive Director of COTAPSA. The City of Toronto’s position is particularly regrettable given the tremendous contribution non-unionized employees made to protect its infrastructure and to keep the City of Toronto functioning during the 39-day civic labour strike. “Today, Mayor Miller had the chance to recognize the hard work of non-unionized employees by compensating them for their hard work and dedication,” said Majkot. “In failing to do so, Mayor Miller clearly demonstrated that non-unionized employees are not a priority for him.” On February 23, 2010 Councillor Karen Stintz brought forward a motion to Toronto City Council requesting that a Framework Agreement be established with COTAPSA. This motion was referred to the next meeting of the Employee and Labour Relations Committee. “Given Mayor Miller’s refusal to equitably compensate non-unionized employees, I would urge councillors to vote in favour of establishing this Framework Agreement,” said Majkot. “This is a modest request and will demonstrate that Council values every non-unionized city employee.”
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