FPSLREB Decisions

[1]   This grievance concerns the interpretation of the Professional Accounting Association Annual Membership Fee article of the collective agreement between the Canada Customs and Revenue Agency (now known as the Canada Revenue Agency) (CRA) and the Public Service Alliance of Canada for the Program and Administrative Services Group, with an expiry date of October 31, 2000.

[2]   On April 1, 2005, the Public Service Labour Relations Act, enacted by section 2 of the Public Service Modernization Act, S.C. 2003, c. 22, was proclaimed in force.   Pursuant to section 61 of the Public Service Modernization Act, this reference to adjudication must be dealt with in accordance with the provisions of the Public Service Staff Relations Act, R.S.C., 1985, c. P-35.

[3]   The parties submitted a book of documents (Exhibit 1), including an Agreed Statement of Facts that reads as follows:

. . .

1. The grievor is employed as a PM-02, Income Tax and Excise Auditor at the Vancouver Island Tax Services Office of Canada Customs and Revenue Agency and is a member of the Program Delivery and Administrative Services collective agreement between the CCRA and the Public Service Alliance of Canada (PSAC) with an expiry date of October 31, 2003 [sic ].
2. On June 23, 2000, Canada Customs and Revenue Agency and the Public Service Alliance of Canada signed the collective agreement in which Article 60 provides for the reimbursement of professional accounting association annual membership fees.

     Section 60.01 reads:

   When related to the performance of the duties of their position, the Employer undertakes to reimburse the employees covered by this collective agreement their annual membership fee paid to one of either Canadian professional accounting associations represented by the Institute of Chartered Accountants (CA), or the Society of Management Accountants (C.M.A.) or the Association of Certified General Accountants (C.G.A.) and their respective provincial organization.

3. Jean Hamson possesses an Association Accounting Technologist (AAT) diploma earned through the Certified Management Accountants Society of British Columbia.
4. At the time the grievance was filed, Ms. Hamson was a member in good standing of the Certified Management Accountants Society of British Columbia.
5. As an integral partner of CMA Canada (the national association for Certified Management Accountants), the Certified Management Accountants of British Columbia (CMABC) is a self-governing professional organization that awards the Certified Management Accountant (CMA) designation to qualified CMA candidates in British Columbia.
6. The Certified Management Accountants Society of British Columbia recognizes the grievor as a “Technologist” and not a “Certified Management Accountant (CMA)”.
7. On December 12, 2000, Ms. Hamson grieved the denial by CCRA to reimburse her professional accounting association annual membership fees pursuant to article 60 of the CCRA/PSAC Collective Agreement.
8. The Agency has responded to the grievance presentations with the position that although the grievor is a member of the CMA Society of British Columbia, she does not possess the associated professional designation of C.M.A.  It is CRA’s position that the intent of Article 60 is to reimburse employees with a professional accounting designation, ie. A CGA, CMA, or CA for their annual membership fees to one of the Canadian professional accounting associations – namely the Canadian Institute of Chartered Accountants (CA), the Society of Management Accountants of Canada (CMA), or the Certified General Accountants’ Association of Canada (CGA) or other respective provincial organizations.

[4]   The grievor paid $350 in membership fees for 2000 (Exhibit 1, tab 8).  She submitted that designation as an accounting technologist was a prerequisite for her position.

[5]   At the hearing, the grievor stated that the language in the membership fees provision of the current collective agreement has been changed from what it was in the collective agreement at hand.

[6]   The CRA relied on its policy on “Professional Accountant Membership Fees” (Exhibit 1, tab 6).  The CRA argued that the policy specifically states that membership fees are payable for professional designations only.

[7]   The Certified Management Accountants Society of British Columbia describes the Associate Accounting Technologist (AAT) accreditation as a “para-professional” accounting designation (Exhibit 1, tab 7), which could be used as an intermediate step to a professional designation.

[8]   The issue in this grievance is whether the language in the applicable collective agreement limits reimbursement of fees to those employees with a professional designation. There is no dispute that the AAT designation is related to the performance of the duties of the grievor’s position.

[9]   The language in clause 60.01 of the collective agreement is quite straightforward: the CRA will reimburse the annual membership fee paid to a listed group of professional accounting associations.  The grievor paid an annual membership fee to one of the listed associations.  There is no mention in clause 60.01 that those membership fees must be in respect of a professional designation of C.A., C.M.A. or C.G.A.

[10]   For all of the above reasons, I make the following order:

Order

[11]   The grievance is allowed.

February 3, 2006.

Ian R. Mackenzie,
adjudicator