Memorandum of Understanding
Between
The Attorney General
and
The Executive Chair, Tribunals Ontario

Signatures

I have read, understood and concur with this MOU dated December 1, 2025 and will abide by the requirements for this MOU and the AAD.

(Original signed by)

The Honourable Doug Downey
Attorney General

December 19, 2025

Date

I have read, understood and concur with this MOU dated December 1, 2025 and will abide by the requirements for this MOU and the AAD.

(Original signed by)

Sean Weir, Executive Chair

December 16, 2025

Date

Signatures

Preamble
Purpose
Definitions
- Agency’s Legal Authority and Mandate
Agency Type, Function and Public Body Status
Corporate Status and Crown Agency Status
Guiding Principles
Accountability Relationships
Roles and Responsibilities
Ethical Framework
Reporting Requirements
Public Posting Requirements
Communications and Issues Management
Administrative Arrangements
Financial Arrangements
Audit and Review Arrangements
1. Audits
2. Other Reviews
Staffing and Appointments
Risk Management, Liability Protection and Insurance
Compliance and Corrective Actions
Effective Date, Duration and Review of the MOU

The parties to this memorandum of understanding (MOU) agree to the following:

1. Preamble

Provincial agencies deliver important and valued services to the people of Ontario. In delivering these public services, provincial agencies are accountable to the government through the responsible minister.
Provincial agencies must use public resources efficiently and effectively to carry out their mandates, as established by their respective constituting instruments and in alignment with the key priorities of the provincial government. Their operations are guided by the key principles of the Agencies and Appointments Directive (AAD).
The parties to this MOU acknowledge that Tribunals Ontario is part of government and is required to comply with legislation, government directives, policies and guidelines applicable to them. Further, Tribunals Ontario may be required to ensure that their directives and policies adhere to certain government directives, policies and guidelines, including those for human resources, while being mindful of collective agreement and bargaining obligations.

2. Purpose

The purpose of this MOU is to:
- Establish the accountability relationships between the Minister, Ministry of the Attorney General (MAG) and the Executive Chair, Tribunals Ontario.
- Clarify the roles and responsibilities of the Minister, the Executive Chair, the Deputy Minister, and the Executive Director of Tribunals Ontario.
- Establish the expectations for the operational, administrative, financial, staffing, auditing and reporting arrangements between Tribunals Ontario and the Ministry of the Attorney General that support the accountability requirements within a framework, which recognizes that Tribunals Ontario makes independent adjudicative decisions.
This MOU should be read together with the constituting instruments and other legislation governing Tribunals Ontario and its Constituent Tribunals set out in Appendix 3. This MOU does not affect, modify or limit the powers set out under any legislation governing Tribunals Ontario and its Constituent Tribunals, or interfere with the responsibilities of any of its parties as established by law. In case of a conflict between this MOU and any act or regulation, the act or regulation prevails.
This MOU replaces the memorandum of understanding between the parties dated November 28, 2022.

3. Definitions

In this MOU:

“AAD” means the Agencies and Appointments Directive, issued by Management Board of Cabinet;
“Alternate Executive Chair” means the Associate Chair appointed within Tribunals Ontario as Alternate Executive Chair;
“Annual Report” means the annual report described under article 11.2 of this MOU;
“Applicable Government Directives” means the government directives, policies, standards and guidelines that apply to Tribunals Ontario and its Constituent Tribunals;
“Appointee” means the Executive Chair or Alternate Executive Chair of Tribunals Ontario or an Associate Chair, Vice-Chair, or members of Tribunals Ontario ’s Constituent Tribunals appointed by the Lieutenant Governor in Council, but does not mean persons employed or appointed by the Tribunals Ontario or its Constituent Tribunals pursuant to Part III of the Public Service of Ontario Act, 2006, c. 35, Sch. A;
“Artificial intelligence system” means a machine-based system that, for explicit or implicit objectives, makes inferences, from the input it receives, in order to generate outputs such as predictions, content, recommendations, or decisions that can influence physical or virtual environments;
“Associate Chair” means the Associate Chair appointed for each Constituent Tribunal within Tribunals Ontario;
“ATAGAA” means the Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009, S.O. 2009, c. 33, Sched. 5 that applies to adjudicative tribunals prescribed under Ontario Regulation 126/10;
“Business Plan” means the business plan referred to in article 11.1 of this MOU;
“CAO” means the Chief Administrative Officer and Assistant Deputy Attorney General, Ministry of the Attorney General;
“Chair” means the Executive Chair of Tribunals Ontario;
“Constituent Tribunals” means the tribunals designated by the Lieutenant Governor in Council as a tribunal cluster under Ontario Regulation 126/10 (Adjudicative Tribunals and Clusters) made under the ATAGAA, currently consisting of: the Animal Care Review Board, the Assessment Review Board, the Child and Family Services Review Board, the Custody Review Board, the Fire Safety Commission, the Human Rights Tribunal of Ontario, the Landlord and Tenant Board, the Licence Appeal Tribunal, the Ontario Parole Board, the Ontario Special Education Tribunal (English), the Ontario Special Education Tribunal (French) and the Social Benefits Tribunal;
“Constituting instrument” means the acts and/or Order in Council, which are listed in Appendix 3, that established Tribunals Ontario or its Constituent Tribunals;
“Consultant” means a person or entity that under an agreement, other than an employment agreement, provides expert or strategic advice and related services for consideration and decision-making;
“Deputy Minister” means the Deputy Attorney General;
“Executive Chair” means the Executive Chair of Tribunals Ontario;
“Executive Director” means the Executive Director of Tribunals Ontario;
“Executive Council Act” means the Executive Council Act, R.S.O. 1990, c. E. 25, as amended;
“FIPPA” means the Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c.F.31, as amended;
“Fiscal Year” means the period from April 1 to March 31;
“Government” means the Government of Ontario;
“MBC” means the Management Board of Cabinet;
“Member” means an individual appointed to one or more of Tribunal Ontario’s Constituent Tribunals by the Lieutenant Governor in Council, but does not mean an individual employed or appointed by Tribunal Ontario or its Constituent Tribunals as staff;
“Minister” means the Attorney General of Ontario or such other person who may be designated from time to time as the responsible minister in relation to this MOU in accordance with the Executive Council Act, R.S.O. 1990, c.E.25, as amended;
“Minister of Finance” means the Minister of Finance or such other person who may be designated from time to time under the Executive Council Act;
“Ministry” means the Ministry of the Attorney General of Ontario or any successor to the ministry;
“MOU” means this memorandum of understanding signed by the Minister and the Executive Chair;
“OPS” means the Ontario Public Service;
“President of the Treasury Board” means the President of the Treasury Board or such other person who may be designated from time to time under the Executive Council Act;
“PSC” means the Public Service Commission;
“PSOA” means the Public Service of Ontario Act, 2006, S.O. 2006, c. 35, Sched. A, as amended;
“TBS” means the Treasury Board Secretariat;
“TB/MBC” means the Treasury Board/Management Board of Cabinet;
“Tribunals Ontario” means Tribunals Ontario, the cluster of tribunals designated under the ATAGAA, now composed of the Animal Care Review Board, the Assessment Review Board, the Child and Family Services Review Board, the Custody Review Board, the Fire Safety Commission, the Human Rights Tribunal of Ontario, the Landlord and Tenant Board, the Licence Appeal Tribunal, the Ontario Parole Board, the Ontario Special Education Tribunal (English), the Ontario Special Education Tribunal (French) and the Social Benefits Tribunal.
“Tribunal” has the same meaning as Constituent Tribunal above; and
“Vice-Chair” means a Vice-Chair of the Constituent Tribunals within Tribunals Ontario.

Agency’s Legal Authority and Mandate

The legal authority of Tribunals Ontario is set out in Ontario Regulation 126/10 under the ATAGAA. The constituting instruments of the Constituent Tribunals are set out in Appendix 3 to this MOU.
Tribunals Ontario and its Constituent Tribunals also exercise powers and authority under various statues as set out in Appendix 3 to this MOU.
Tribunals Ontario is a cluster, consisting of 12 constituent independent, adjudicative tribunals issuing decisions based upon the evidence presented and submissions made to it by the parties, and upon its interpretation and determination of the relevant legislation and jurisprudence. Because of the functions that Tribunals Ontario and its Constituent Tribunals perform and the interests at stake, and also because the Crown may appear as parties before the Constituent Tribunals, independence is required of the agency. Independence as used herein refers to the independence of Tribunals Ontario and its members in rendering adjudicative decisions.
Tribunals Ontario’s mandate is to resolve and decide matters arising from over 60 statutes relating to safety, licensing, property assessment, residential tenancies and social justice. The specific mandates of Tribunal Ontario’s Constituent Tribunals are as follows:

The Animal Care Review Board adjudicates applications related to the care, treatment and removal of animals;

The Assessment Review Board hears property assessment appeals to ensure that properties are assessed and classified in accordance with the provisions of the Assessment Act. The Assessment Review Board also operates under a variety of other legislation and hears appeals on property tax matters;

The Child and Family Services Review Board adjudicates applications related to children, youth and family services, including education, in the best interests of the child;

The Custody Review Board reviews applications regarding the placement, transfer and level of custody for youth who are being held in detention or custody;

The Fire Safety Commission adjudicates applications and resolves disputes regarding inspections, orders and decisions for repairs, alterations or installations to be made to a building, structure or premises made by inspectors and the Fire Marshall;

The Human Rights Tribunal of Ontario resolves applications of discrimination brought under the Human Rights Code by assisting the parties to resolve applications through mediation, or decides those applications where the parties are unable to resolve them through settlement;

The Landlord and Tenant Board resolves disputes between landlords and tenants and gives information to landlords and tenants about their rights and obligations;

The Licence Appeal Tribunal adjudicates disputes between individuals and insurance companies over motor vehicle-related accident benefits as well as licensing disputes; hears applications and resolves disputes concerning compensation claims and licensing activities regulated by several ministries of the provincial government, including those activities that have been delegated to designated administrative authorities under the Safety and Consumer Statutes Administration Act, 1996;

The Ontario Parole Board considers applications for supervised conditional release and parole of adult offenders sentenced to Ontario provincial correctional institutions;

The Ontario Special Education Tribunals (English and French) resolve applications for appeal hearings respecting the identification and placement of exceptional pupils; and

The Social Benefits Tribunal hears appeals regarding social assistance benefits and the refusal to grant a benefit, the suspension or cancellation of a benefit, the reduction of a benefit or the amount of a benefit.
In exercising its role, Tribunals Ontario seeks to encourage harmonious relations between the users of its Constituent Tribunals by dealing with matters before the Constituent Tribunals in a fair, impartial and expeditious manner.

4. Agency Type, Function and Public Body Status

Each of Tribunals Ontario’s Constituent Tribunals is designated as an adjudicative tribunal, a non-board-governed provincial agency under the AAD.
Each of Tribunals Ontario’s Constituent Tribunals is prescribed as a “public body” and a “commission public body”, in accordance with Ontario Regulation 146/10 under the PSOA.

5. Corporate Status and Crown Agency Status

Tribunals Ontario and its Constituent Tribunals are not a Crown agency within the meaning of the Crown Agency Act.
Tribunals Ontario and its Constituent Tribunals do not have the capacity, rights, power and privileges of a natural person for carrying out their objects, subject to the limitations placed upon them under the constituting instruments listed in Appendix 3.

6. Guiding Principles

The parties agree to the following principles:

Accountability: Provincial agencies deliver public services and are accountable to the government through the responsible minister. In delivering on their mandate, provincial agencies balance operational flexibility with the minister’s accountability for the provincial agency to Cabinet, the Legislative Assembly and the people of Ontario. Accountability of the minister for each provincial agency cannot be delegated.

Every provincial agency complies with all applicable legislation and Ontario Public Service (OPS) directives and policies. Further, agencies ensure that their directives and policies adhere to certain government directives, policies and guidelines, including those for human resources, while being mindful of collective agreement and bargaining obligations. This includes applicable legislation and directives related to procurement.
Responsiveness: Provincial agencies align their mandate and operations with government priorities and direction. Open and consistent communication between provincial agencies and their responsible ministry helps ensure that government priorities and direction are clearly understood and helps to manage risks or issues as they arise. Provincial agencies deliver a high standard of public service that meets the needs of the population that they serve.
Efficiency: Provincial agencies use public resources efficiently and effectively to carry out their mandates, as established by their respective constituting instruments. They operate in a cost-effective manner, and pursue efficiencies throughout the agency’s service delivery and administration.
Sustainability: Provincial agencies operate in a way so that their current form is sustainable over the long-term while delivering a high standard of service to the public.
Transparency: Good governance and accountability practices for provincial agencies are complemented by transparency in the form of public posting of governance and accountability documents including the business plan, annual report, MOU and expenses information.
Impartial decision-making is the paramount requirement.

7. Accountability Relationships

7.1 Minister

The Minister is accountable:

To Cabinet and the Legislative Assembly for Tribunals Ontario’s fulfilment of the mandates of its Constituent Tribunals and their compliance with government policies, and for reporting to the Legislative Assembly on Tribunals Ontario and its Constituent Tribunals’ affairs.
For reporting and responding to Treasury Board/Management Board of Cabinet on the Constituent Tribunals’ performance and compliance with the government’s applicable direction, including directives and operational policies.
To the Cabinet for the performance of Tribunals Ontario and its Constituent Tribunals’ compliance with the government’s operational policies and broad policy directions.

7.2 Executive Chair

The Executive Chair is accountable:

To the Minister for Tribunals Ontario and its Constituent Tribunals’ performance in fulfilling their mandates, and for carrying out the roles and responsibilities assigned to the Executive Chair by the constituting instruments, the PSOA, the ATAGAA and other applicable legislation, this MOU, and applicable government directives and policies.
For reporting to the Minister, as requested, on Tribunals Ontario and its Constituent Tribunals’ activities.
For ensuring timely communications with the Minister regarding any issue that affects, or can reasonably be expected to affect, the Minister’s responsibilities for Tribunals Ontario.
To the Minister to confirm the Tribunals Ontario’s compliance with legislation, government directives, and applicable accounting, financial, and I&IT policies.

7.3 Deputy Minister

The Deputy Minister reports to the Secretary of the Cabinet and is responsible for supporting the Minister in the effective oversight of provincial agencies. The Deputy Minister is accountable for the performance of the ministry in providing administrative and organizational support to Tribunals Ontario and for carrying out the roles and responsibilities assigned by the Minister, this MOU, and applicable government directives and policies.

The Deputy Minister is also accountable for attesting to TB/MBC on Tribunals Ontario’s compliance with applicable directives to the best of their knowledge and ability.

7.4 Executive Director

The Executive Director works under the direction of the Executive Chair to implement policies and operational decisions and reports Tribunals Ontario’s Constituent Tribunals’ performance to the Executive Chair.
Tribunals Ontario’s staff report to and are accountable to the Executive Director for their performance.
The Public Service Commission (PSC) can delegate its powers, duties and functions in relation to human resources management in respect of commission public bodies to Deputy Ministers, Chairs or prescribed individuals. PSOA Regulation 148/10 prescribes the Executive Director for the Constituent Tribunals.

8. Roles and Responsibilities

8.1 Minister

The Minister is responsible for:

Reporting and responding to the Legislative Assembly on the affairs of Tribunals Ontario.
Reporting and responding to TB/MBC on Tribunals Ontario and its Constituent Tribunals’ performance and their compliance with applicable directives, the government’s operational policies and policy directions.
Meeting with the Executive Chair at least quarterly on: emerging issues and opportunities; Tribunals Ontario high risks and action plans including direction on corrective action, as required; and Tribunals Ontario’s business plan and capital priorities.
1. As a best practice, meetings are to be quarterly. The Minister may delegate some of the meetings to an associate minister or parliamentary assistant. The Minister should meet with the Executive Chair at least twice per year.
2. If the Minister deems Tribunals Ontario to be low-risk, the Minister may reduce the number of meetings to twice a year, instead of quarterly.
Working with the Executive Chair to develop appropriate measures and mechanisms related to the performance of Tribunals Ontario and its Constituent Tribunals.
Reviewing the advice or recommendation of the Chair on candidates for appointment or re-appointment to the Constituent Tribunals.
Making recommendations to Cabinet and the Lieutenant Governor in Council for appointments and reappointments to the Constituent Tribunals, pursuant to the process for agency appointments established by legislation and/or by MBC through the AAD, after consulting with and receiving the recommendation of the Executive Chair.
Determining at any time the need for a review or audit of Tribunals Ontario or its Constituent Tribunals, directing the Executive Chair to undertake reviews or audits of the Tribunals Ontario or its Constituent Tribunals on a periodic basis, and recommending to TB/MBC any change(s) to the governance or administration of the Tribunals Ontario or its Constituent Tribunals resulting from any such review or audit.
Directing a review of the Constituent Tribunals, at least once every six (6) years and directing any additional reviews of Tribunals Ontario and/or its Constituent Tribunals, in accordance with the ATAGAA and the AAD, and making recommendations to TB/MBC as may be required after such reviews are completed.
Signing the MOU into effect after it has been signed by the Executive Chair.
Receiving Tribunals Ontario’s annual business plan and approving or providing suggested changes to the plan no later than 30 calendar days from receiving it.
Ensuring that the Tribunals Ontario’s business plan is made available to the public no later than 30 calendar days from approving it.
Receiving the Tribunals Ontario’s annual report and approving the report no later than 60 calendar days of the ministry’s receipt of the report from Tribunals Ontario.
Ensuring the annual report is tabled no later than 30 calendar days from approval and then made available to the public.
Recommending to TB/MBC any provincial funding to be allocated to Tribunals Ontario
When appropriate or necessary, taking action or directing that Tribunals Ontario take corrective action with respect to Tribunals Ontario’s administration or operations.
Consulting, as appropriate, with the Executive Chair (and others) on significant new directions or when the government is considering regulatory or legislative changes for Tribunals Ontario and/or its Constituent Tribunals.
Recommending to TB/MBC the application of the OPS Procurement Directive.
Recommending to TB/MBC, where required, the merger, any change to the mandate, or dissolution of Tribunals Ontario and/or its Constituent Tribunals.
Recommending to TB/MBC the powers to be given to, or revoked from, the Tribunals Ontario and/or its Constituent Tribunals when a change to the Tribunals Ontario’s mandate or the mandate of a Constituent Tribunal is being proposed.

8.2 Executive Chair

The Executive Chair is responsible for:

Providing strategic leadership to Tribunals Ontario by setting the goals, objectives, processes and strategic directions for Tribunals Ontario within its and its Constituent Tribunals mandates, as defined by Tribunals Ontario’s and its Constituent Tribunals constituting instruments and applicable legislation.
Directing the affairs of the Constituent Tribunals so as to fulfill their mandates as defined by the constituting instruments, and applicable legislation.
Ensuring compliance with legislative and TB/MBC policy obligations.
Reporting to the Minister as requested on Tribunals Ontario and its Constituent Tribunals’ activities within agreed upon timelines, including an annual letter confirming Tribunals Ontario’s compliance with all applicable legislation, directives, and accounting, financial and I&IT policies.
Meeting with the Minister at least quarterly on: emerging issues and opportunities; Tribunals Ontario high risks and action plans including direction on corrective action, as required; and Tribunals Ontario’s business plan and capital priorities.
1. As a best practice, meetings are to be quarterly. The Minister may delegate some of the meetings to an associate minister or parliamentary assistant. The Minister should meet with the Executive Chair at least twice per year.
2. If the Minister deems Tribunals Ontario to be low-risk, the Minister may reduce the number of meetings to twice a year, instead of quarterly.
Ensuring timely communications with the Minister regarding any issues or events that may concern or can reasonably be expected to concern the Minister in the exercise of their responsibilities relating to Tribunals Ontario and its Constituent Tribunals.
Working with the Minister to develop appropriate measures and mechanisms related to the performance of Tribunals Ontario and its Constituent Tribunals.
Utilizing Tribunals Ontario’s skills matrix to advise the Minister of any competency skills gaps and provide recommendations for recruitment strategies, appointments, or re-appointments as needed, including advising the Minister on appointee attendance and performance.
Cooperating with any review or audit of Tribunals Ontario.
Requesting an external audit of the financial transactions or management controls of Tribunals Ontario, at Tribunals Ontario’s expense, if required.
Advising the Minister and Deputy Minister, annually at minimum, on any outstanding audit recommendations/issues.
Sharing all audit engagement reports (including those prepared by their own internal audit function and/or those reported to the agency’s Executive Chair) with their respective Minister and Deputy Minister (and when requested, with the President of the Treasury Board).
Ensuring the implementation of actions that support the goals, objectives, and strategic direction of Tribunals Ontario, and otherwise directing the affairs of Tribunals Ontario so as to fulfill its Constituent Tribunals’ mandates.
Developing a performance measurement system for the Tribunals Ontario, including targets, for assessing Tribunals Ontario’s performance.
Monitoring and evaluating the performance of the Tribunals Ontario’s Constituent Tribunals, including the performance of Associate Chairs, Vice-Chairs and members.
Identifying the required skills, experience and capacity required for Tribunals Ontario’s Constituent Tribunals to meet their mandates.
Working with the ministry to oversee the recruitment of members and providing recommendations to the Minister on appointments and reappointments, as applicable, pursuant to the process for appointment to adjudicative tribunals established by the ATAGAA and by MBC through the AAD.
Preparing Tribunals Ontario’s annual report for submission to the Minister/ministry within 90 calendar days after Tribunals Ontario’s fiscal year end.
Making decisions consistent with the business plan approved for Tribunals Ontario.
Signing Tribunals Ontario’s MOU.
Submitting Tribunals Ontario’s business plan, budget, annual report and financial reports to the Minister in accordance with the timelines specified in the applicable government directives and this MOU.
Ensuring that Tribunals Ontario’s operates within its approved budget allocation in fulfilling its mandate, and that public funds are used for the purpose intended with integrity and honesty.
Consulting with the Minister in advance regarding any activity which may have an impact on the government and ministry’s policies, directives or procedures, or on the Tribunals Ontario’s and/or its Constituent Tribunals mandates, powers or responsibilities as set out in the Tribunals Ontario’s and/or its Constituent Tribunals’ constituting instruments.
Ensuring an appropriate and effective framework of controls and processes are in place for Reviewing and approving per diems and travel expenses for members.
Ensuring appropriate management systems are in place (financial, information technology (including cyber security), human resources, procurement and records management) for the effective administration of Tribunals Ontario.
Establishing and implementing artificial intelligence (AI) risk management in alignment with the principles of the Responsible Use of AI Directive and requirements in section 6.3, ensuring that they fulfill the role outlined for “Provincial Agency Heads or Equivalent” in the Responsible Use of AI Directive.
Ensuring that there is a timely, effective and efficient caseload management system to resolve disputes, where required and subject to resources being provided to Tribunals Ontario.
Directing that corrective action be taken relating to Tribunals Ontario’s operations or the operations of its Constituent Tribunals, if needed.
Making sure that an appropriate framework is in place for Tribunals Ontario’s appointees and staff to receive adequate orientation and training with respect to the business and operations of Tribunals Ontario and their particular responsibilities.
Making sure that Tribunals Ontario’s appointees and staff are aware of and comply with applicable government directives, and all applicable legislation.
Making sure a process for responding to and resolving complaints from the public and Tribunals Ontario’s users is in place.
Carrying out effective public communications and stakeholder relations for Tribunals Ontario as required by the Communications Protocol.
Acknowledging the importance of promoting an equitable, inclusive, accessible, anti-racist and diverse workplace within Tribunals Ontario and supporting a diverse and inclusive workplace within Tribunals Ontario.
Ensuring that members are informed of their responsibilities under the PSOA with regard to the rules of ethical conduct, including the political activity rules.
Fulfilling the role of ethics executive for public servants who are government appointees to Tribunals Ontario’s Constituent Tribunals, promoting ethical conduct and ensuring that all members of Tribunals Ontario’s Constituent Tribunals are familiar with the ethical requirements of the PSOA, and the regulations and the directives made under that act, including in respect of conflict of interest, political activity and the protected disclosure of wrongdoing.
Consulting with the Deputy Minister in the evaluation of the Executive Director’s performance pursuant to the performance criteria established by the Deputy Minister and the Executive Chair.
Ensuring that the responsibilities for the institution head are carried out as set out in Regulation 460 for the purposes of the Freedom of Information and Protection of Privacy Act.

8.3 Deputy Minister

Deputy Minister responsibilities may be fulfilled by a delegate approved by the Secretary of Cabinet.

The Deputy Minister is responsible for:

Advising and assisting the Minister regarding the Minister’s oversight responsibilities for Tribunals Ontario, including informing the Minister of policy direction, policies and priorities of relevance to Tribunals Ontario’s Constituent Tribunals’ mandates.
Advising the Minister on the requirements of the AAD, ensuring governance and accountability documents accurately adhere to the requirements of the AAD, and other directives that apply to the Tribunals Ontario.
Attesting to TB/MBC on Tribunals Ontario’s compliance with the mandatory accountability requirements set out in the AAD and other applicable directives, the government’s operational policies and policy directions based on the annual letter of compliance from Tribunals Ontario’s Executive Chair to the Minister to the best of their knowledge and ability.
Reporting/responding, within prescribed timelines, to TBS on compliance tracking.
Ensuring that the Executive Director is aware of the administrative requirements of government and is compliant with them.
Informing the Executive Director, in writing, of new government directives and any exceptions to, or exemptions in whole or in part from directives, government policies, or ministry administrative policies.
Ensuring regular briefings and consultations between the Executive Chair and the Minister at least quarterly, and between the ministry staff and Tribunals Ontario staff as needed.
Providing supporting and background information for the Minister’s quarterly meetings with the Executive Chair.
Meeting with Tribunals Ontario’s Executive Director at least quarterly on matters of mutual importance, including emerging issues and opportunities, Tribunals Ontario’s business plan and results, and Tribunals Ontario’s high risks, the action plan and advice on corrective action as required.
Meeting with Tribunal Ontario’s Executive Director regularly and as required, to discuss Certificate of Assurance (CoA) exceptions and fraud instances and their related action plans.
Supporting the Minister in reviewing the performance targets, measures and results of Tribunals Ontario.
Signing Tribunals Ontario’s MOU, acknowledging their responsibilities.
Undertaking reviews of Tribunals Ontario and/or its Constituent Tribunals as may be directed by the Minister.
Cooperating with any review of Tribunals Ontario as directed by the Minister or TB/MBC.
Ensuring the review of and assessing Tribunals Ontario’s business plans and other reports.
Requesting information and data as needed to fulfill obligations under the AAD.
Monitoring Tribunals Ontario and its Constituent Tribunals on behalf of the Minister while respecting Tribunals Ontario’s authority, identifying needs for corrective action where warranted, and recommending to the Minister ways of resolving any issues that might arise from time to time.
Providing regular feedback to the Minister on the performance of Tribunals Ontario.
Supporting the Minister and Minister’s Office in monitoring and tracking upcoming and existing member vacancies, particularly where there is a legislated minimum number of members and to maintain quorum.
Recommending to the Minister, as may be necessary, the evaluation or review, including a risk-based review, of Tribunals Ontario or any of its Constituent Tribunals or changes to the management framework or operations of the Tribunals Ontario.
Ensuring that the ministry and Tribunals Ontario have the capacity and systems in place for on-going risk-based management, including appropriate oversight of Tribunals Ontario and its Constituent Tribunals.
Ensuring that Tribunals Ontario has an appropriate risk management framework and a risk management plan in place for managing risks that Tribunals Ontario may encounter in meeting its program or service delivery objectives.
Undertaking timely risk-based reviews of Tribunals Ontario, its management or operations, as may be directed by the Minister or TB/MBC.
Submitting to the Minister, as part of the annual planning process, a risk assessment and management plan for each risk category.
Consulting with the Tribunals Ontario’s Executive Director or Executive Chair, as needed, on matters of mutual importance including services provided by the ministry and compliance with directives and ministry policies.
Arranging for administrative, financial and other support to Tribunals Ontario, as specified in this MOU.
Consulting with the Executive Chair on the performance evaluation of the Executive Director.

8.4 Executive Director

The Executive Director is responsible for:

Managing the day-to-day financial, analytical, and administrative affairs of Tribunals Ontario in accordance with the mandate of Tribunals Ontario’s Constituent Tribunals, government directives and policies, accepted business and financial practices, and this MOU.
Advising the Executive Chair on the requirements of and Tribunals Ontario’s compliance with the AAD, as well as other government directives and policies, and Tribunals Ontario’s policies, including annually attesting to the Executive Chair on Tribunals Ontario’s compliance with mandatory requirements.
Applying policies and procedures so that public funds are used with integrity and honesty.
Providing leadership and management to Tribunals Ontario staff, including human and financial resources management, in accordance with the approved business plan, accepted business and financial practices and standards, Tribunals Ontario’s Constituent Tribunals constituting instruments, and government directives.
Preparing Tribunals Ontario’s annual business plan to be approved by the Executive Chair prior to submission to the Minister.
Assisting in the preparation of Tribunals Ontario’s annual report as directed by the Executive Chair.
Preparing financial reports.
Establishing and applying a financial management framework for Tribunals Ontario in accordance with applicable Minister of Finance/Treasury Board controllership directives, policies and guidelines.
Translating the goals, objectives and strategic directions of the Executive Chair into operational plans and activities in accordance with Tribunals Ontario’s approved business plan.
Ensuring that Tribunals Ontario has the oversight capacity and an effective oversight framework in place for monitoring its management and operations.
Keeping the Executive Chair informed with respect to implementation of policy and the operations of Tribunals Ontario and its Constituent Tribunals.
Establishing systems to ensure that Tribunals Ontario operates within its approved business plan.
Ensuring that Tribunals Ontario has an appropriate risk management framework and risk management plan in place.
Supporting the Executive Chair in meeting their responsibilities, including compliance with all applicable legislation, directives, policies, procedures and guidelines.
Carrying out in-year monitoring of Tribunals Ontario’s performance and reporting on results to the Executive Chair.
Keeping the ministry and the Executive Chair advised on issues or events that may concern the Minister, the Deputy Minister and the Executive Chair in the exercise of their responsibilities.
Seeking support and advice from the ministry, as appropriate, on Tribunals Ontario management issues.
Establishing a system for the retention of Tribunals Ontario documents and for making such documents publicly available when appropriate, for complying with the Freedom of Information and Protection of Privacy Act and the Archives and Recordkeeping Act where applicable.
Undertaking timely risk-based reviews of Tribunals Ontario’s ’s management and operations.
Consulting with the Deputy Minister as needed, on matters of mutual importance, including services providing by the ministry, and on government directives and ministry policies.
Keeping the Deputy Minister informed about operational matters.
Cooperating with a periodic review directed by the Minister or TB/MBC.
Fulfilling the role of ethics executive for public servants, other than government appointees, who work for Tribunals Ontario and its Constituent Tribunals.
Promoting ethical conduct and ensuring that all staff of Tribunals Ontario and its Constituent Tribunals are familiar with the ethical requirements of the PSOA and the regulations and directives made under that act, including in respect of conflict of interest, political activity, and the protected disclosure of wrongdoing.
Coordinating with the ministry, the development of a performance measurement system for Tribunals Ontario and its Constituent Tribunals staff and implementing the system.

9. Ethical Framework

The members of the provincial agency who are appointed by the Lieutenant Governor in Council are subject to the conflict of interest provisions of the AAD and the conflict of interest provisions of the PSOA and its regulations.
Members shall not use any information gained as a result of their appointment to or membership in Tribunals Ontario for personal gain or benefit. A member who has reasonable grounds to believe that they have a conflict of interest in a matter before Tribunals Ontario or its Constituent Tribunals shall disclose the nature of the conflict to the Executive Chair at the first opportunity and shall refrain from further participation in the consideration of the matter. The Executive Chair shall cause to be recorded in the records of Tribunals Ontario any declared conflicts of interest.
The Executive Chair, as the ethics executive for Tribunals Ontario, is responsible for ensuring that appointees of Tribunals Ontario’s Constituent Tribunals are informed of the ethical rules to which they are subject, including the rules on conflict of interest, political activity and protected disclosure of wrongdoing that apply to Tribunals Ontario’s Constituent Tribunals.
The Executive Chair will ensure that an ethics plan is developed for Tribunals Ontario and that the ethics plan be approved by the Integrity Commissioner of Ontario.
The Executive Director is the designated senior position for Tribunals Ontario in accordance with section 14 of Ontario Regulation 381/07 under the PSOA.
The Executive Director is designated as the ethics executive for all public servants of Tribunals Ontario and its Constituent Tribunals who are not appointees for the purposes of the PSOA and is responsible for ensuring that they are informed of the conflict of interest rules, including the rules on political activities that govern public servants and protected disclosure of wrongdoing that apply to Tribunals Ontario and its Constituent Tribunals.
The Executive Director is the designated ethics executive for staff in accordance with Ontario Regulation 147/10 under the PSOA.

10. Reporting Requirements

10.1 Business Plan

The Executive Chair will ensure that the Minister is provided annually with the Tribunals Ontario’s business plan covering a minimum of three (3) years from the upcoming fiscal year, unless otherwise specified by TB/MBC, for approval by the Minister. The annual business plan shall be in accordance with the requirements set out in the AAD and the ATAGAA, including any related regulations.
The draft annual business plan is to be submitted to the ministry’s chief administrative officer or designated equivalent no later than 90 calendar days prior to the beginning of the Tribunals Ontario’s fiscal year-start, and the Executive Chair-approved business plan is to be submitted to the Minister for approval no later than 30 calendar days prior to the beginning of Tribunals Ontario’s fiscal year.
The Executive Chair is responsible for ensuring that Tribunals Ontario’s business plan includes a system of performance measures and reporting on the achievement of the objectives set out in the business plan. The system must include performance goals, how they will be achieved, and targeted results and timeframes.
The Executive Chair will ensure that the business plan includes a summary of human resource impacts, including: current number of employees expressed as full-time equivalents and current number of executives.
The Executive Chair will ensure that the business plan includes a risk assessment and risk management plan. This will assist the ministry in developing its risk assessment and risk management plan information in accordance with the requirements of the AAD to assess risks, develop and maintain necessary records, and report to TB/MBC.
The Executive Chair will ensure that the business plan includes an inventory of the Tribunals Ontario’s artificial intelligence (AI) use cases in accordance with requirements of the Responsible Use of AI Directive.
The Executive Chair will ensure that publicly posted business plans do not disclose: personal information, sensitive employment and labour relations information, solicitor-client privileged information, Cabinet confidential information, trade secrets, information that would prejudice the financial or commercial interests of Tribunals Ontario in the marketplace, and information that would otherwise pose a risk to the security of the facilities and/or operations of Tribunals Ontario. If necessary, this confidential information, included in the Minister-approved business plan, may be redacted in the publicly posted version.
The Minister will review the Tribunals Ontario’s annual business plan and will promptly advise the Executive Chair whether or not they concur with the directions proposed by Tribunals Ontario. The Minister may advise the Executive Chair where and in what manner Tribunals Ontario’s plan varies from government or Ministry policy or priorities as may be required, and the Executive Chair will revise Tribunals Ontario’s plan accordingly. Business plans are only to be considered valid once the responsible Minister has approved the plan and the approval has been expressed in writing.
The Minister will approve or provide suggested changes to the business plan no later than 30 calendar days from the Minister’s receipt of the report. In certain circumstances, Minister approval may be given to only certain portions of a business plan as submitted by an agency.
The parties acknowledge that TB/MBC may require the Minister to submit the Tribunals Ontario’s business plan to TB/MBC for review at any time.
The Executive Chair, through the Executive Director, will ensure that the Minister approved business plan is made available to the public in an accessible format (to comply with the Accessibility for Ontarians with Disabilities Act, 2005), in both official languages (to comply with the French Language Services Act), on Tribunals Ontario’s website no later than 30 calendar days from Minister’s approval of the plan.

10.2 Annual Reports

The Executive Chair will ensure that the ministry is provided annually with Tribunals Ontario’s annual report. The annual report shall be in accordance with the requirements set out in the AAD.
The Executive Chair is responsible for ensuring that Tribunals Ontario’s annual report is prepared and submitted to the ministry for approval within 90 calendar days after Tribunals Ontario’s fiscal year-end.
The Executive Chair, through the Executive Director, will ensure that the annual report is prepared in the format specified in the AAD.
The Executive Chair will ensure that the annual report includes a summary of human resources impacts, including: number of employees expressed as full-time equivalents, and number of executives.
The Executive Chair will ensure that publicly posted annual reports do not disclose: personal information, sensitive employment and labour relations information, solicitor-client privileged information, Cabinet confidential information, trade secrets, information that would prejudice the financial or commercial interests of Tribunals Ontario in the marketplace, and information that would otherwise pose a risk to the security of the facilities and/or operations of Tribunals Ontario.
The Minister will receive and review Tribunals Ontario’s annual report to confirm compliance with AAD requirements and will approve the report no later than 60 calendar days from the day of receipt.
The Minister will table the report in the Legislative Assembly no later than 30 calendar days from approval.
The Executive Chair, through the Executive Director, will ensure that the Minister approved annual report is publicly posted in an accessible format (to comply with the Accessibility for Ontarians with Disabilities Act, 2005), in both official languages (to comply with the French Language Services Act), on the Tribunals Ontario website after the report has been tabled in the Legislature and no later than 30 calendar days from Minister’s approval of the report.
When distributing annual reports, digital formats and channels for distribution must be used unless otherwise required (e.g. by directive, legislation).

10.3 Human Resources and Compensation

Tribunals Ontario will provide workforce, compensation and operational data as set out in the AAD Operational Policy.
Tribunals Ontario will report on human resources and compensation policies in its business plans and annual reports, in accordance with the requirements of the AAD, AAD Operational Policy, and articles 11.1 and 11.2 of this MOU.
Tribunals Ontario will provide any other additional workforce, compensation and operational data as requested by TBS.

10.4 Other Reports

The Executive Chair is responsible for:

Ensuring that all required reports and documents, including those set out in the AAD, are submitted for review and approval by the minister in accordance with the prescribed timelines.
Supplying specific data and other information, at the request of the Minister or the Deputy Minister, that may be required from time-to-time, subject to any restrictions which may interfere or conflict with the integrity of adjudicative, assessment, decision-making or investigative process, or natural justice rights of the parties.

11. Public Posting Requirements

Tribunals Ontario, through the Executive Chair, will ensure that the following approved governance documents are posted in an accessible format (to comply with the Accessibility for Ontarians with Disabilities Act, 2005), in both official languages (to comply with to the French Language Services Act), on the Tribunals Ontario website no later than the specified timelines:
- Memorandum of understanding – 30 calendar days of signing by all parties
- Annual business plan – 30 calendar days of Minister’s approval
- Annual report – 30 calendar days of Minister’s approval (the report must first be tabled in the Legislature)
Posted governance documents should not disclose: personal information, sensitive employment and labour relations information, solicitor-client privileged information, Cabinet confidential information, trade secrets, information that would prejudice the financial or commercial interests of Tribunals Ontario in the marketplace, and information that would otherwise pose a risk to the security of the facilities and/or operations of Tribunals Ontario.
Tribunals Ontario, through the Executive Chair, will ensure that the expense information for appointees and senior management staff are posted on Tribunals Ontario’s website, in accordance with the requirements of the Travel, Meal and Hospitality Expenses Directive.
Tribunals Ontario, through the Executive Chair, will ensure that any other applicable public posting requirements are met.

12. Communications and Issues Management

The parties to this MOU recognize that the timely exchange of information on the plans, strategies, operations and administration of Tribunals Ontario and its Constituent Tribunals is essential for the Minister to meet their responsibilities for reporting and responding to the Legislative Assembly on the affairs of Tribunals Ontario and its Constituent Tribunals. The parties also recognize that it is essential for the Executive Chair to be kept informed of government initiatives and broad policy directions that may affect Tribunals Ontario and its Constituent Tribunals’ mandates and functions.

The Minister and the Executive chair, therefore, agree that:

“Communications” shall not include discussion or exchanging of information between Tribunals Ontario personnel and the Minister, Deputy Minister or ministry staff about specific cases that have been, are or will be the subject of adjudicative or regulatory decision-making by the Tribunals Ontario’s Constituent Tribunals.
Inquiries received by the Minister’s Office regarding a case in progress at a Constituent Tribunal must be re-directed to the Tribunals Ontario without comment. Any response made by the Minister’s Office to the inquiring party will indicate that the inquiry has been forwarded to Tribunals Ontario and that the Minister cannot comment on an adjudicative proceeding, assessment, decision, investigation or resolution.
The Executive Chair will consult with the Minister, in a timely manner, of all planned announcements, events or issues, including contentious matters, that concern or can be reasonably expected to concern the minister in the exercise of their responsibilities.
The Minister will advise the Executive Chair in a timely manner, as appropriate, on broad government policy initiatives or legislation being considered by the government that may impact on Tribunals Ontario or its Constituent Tribunals mandates or functions, or which otherwise will have a significant impact on Tribunals Ontario or its Constituent Tribunals.
The Minister will advise the Executive Chair, and the Executive Chair will consult with the Minister on public communication strategies and publications. They will keep each other informed of the results of stakeholder and other public consultations and discussions as they relate to Tribunals Ontario or its Constituent Tribunals’ mandates and functions.
The Minister and the Executive Chair will meet at least quarterly on: emerging issues and opportunities; Tribunals Ontario high risks and action plans including direction on corrective action, as required; and Tribunals Ontario’s business plan and capital priorities.
1. As a best practice, meetings are to be quarterly. The Minister may delegate some of the meetings to an Associate Minister or Parliamentary Assistant. The Minister should meet with the Executive Chair at least twice per year.
2. If the Minister deems Tribunals Ontario to be low-risk, the Minister may reduce the number of meetings to twice a year, instead of quarterly.
Tribunals Ontario and ministry will comply with the Public Communications Protocol set out in Appendix 1 to this MOU for ongoing issues management, public communications and paid advertising.

13. Administrative Arrangements

13.1 Applicable Government Directives

The Executive Chair is responsible for ensuring that Tribunals Ontario and its Constituent Tribunals operate in accordance with all applicable government directives and policies. This includes, but is not limited to, the list of directives and policies found on the InsideOPS Directives and Policies page.
The ministry will inform Tribunals Ontario of amendments or additions to legislation, government directives, policies and guidelines that apply to Tribunals Ontario or its Constituent Tribunals; however, Tribunals Ontario and its Constituent Tribunals are responsible for complying with all legislation, government directives, policies and guidelines to which they are subject. Information on corporate direction is available on the InsideOPS Directives and Policies page.
Procurement:
The OPS Procurement Directive applies in full.
The Procurement Directive on Advertising, Public and Media Relations and Creative Communications Services applies in full.

13.2 Administrative and Organizational Support Services

All agencies are part of government and are required to comply with legislation, government directives, policies and guidelines applicable to them. Further, agencies may be required to ensure that their directives and policies adhere to certain government directives, policies and guidelines, including those for human resources, while being mindful of collective agreement and bargaining obligations.
Subject to statutory requirements and applicable government directives, Tribunals Ontario may establish its own administrative, financial, procurement, human resources and operational policies and guidelines, exercising sound business acumen and operational flexibility.
The Deputy Minister is responsible for providing Tribunals Ontario with the administrative and organizational support services listed in Appendix 2 to this MOU, and for negotiating with centralized OPS support structures concerning these services, as appropriate.
Appendix 2 may be reviewed at any time at the request of either party.
The Deputy Minister will ensure that the support or services provided to Tribunals Ontario are of the same quality as those provided to the ministry’s own divisions and branches.

13.3 Legal Services

Legal services to Tribunals Ontario and its Constituent Tribunals will be provided by the Ministry of the Attorney General.
Tribunals Ontario may request outside legal services when it requires expertise which is unavailable within the Ministry of the Attorney General or when the use of a law office of the Crown would result in any conflict of interest.
Outside legal services will be acquired in accordance with the MAG Operating Policy on Acquiring and Using Legal Services.

13.4 Creation, Collection, Maintenance and Disposition of Records

The Executive Chair is responsible for ensuring that a system is in place for the creation, collection, maintenance, and disposal of Tribunals Ontario records.
The Executive Chair is responsible for ensuring that Tribunals Ontario complies with all government legislation, directives and policies related to information and records management.
The Executive Director and the Executive Chair shall protect the legal, fiscal and other interests of Tribunals Ontario by implementing reasonable measures to ensure the ongoing viability, integrity, preservation and security of all official records created, commissioned or acquired by Tribunals Ontario. This includes, but is not limited to, all electronic records, such as emails, information posted on Tribunals Ontario’s website(s), database data sets, and all records stored on personal computers and shared drives.
The Executive Chair is responsible for ensuring measures are implemented requiring Tribunals Ontario’s employees to create full, accurate and reliable records that document and support significant business transactions, decisions, events, policies and programs.
The Executive Chair is responsible for ensuring that Tribunals Ontario complies with the TB/MBC Management and Use of Information and Information Technology (I&IT) Directive, in conjunction with the Corporate Policy on Recordkeeping, as applicable.
The Executive Chair is responsible for ensuring that Tribunals Ontario complies with the Archives and Recordkeeping Act, 2006, S.O. 2006, Chapter 34, Schedule A.

13.5 Cyber Security

Agencies are responsible and accountable for the ownership and management of cyber security risks and related impacts within their organization.
Agencies must ensure adequate systems, protocols and procedures are established and maintained to ensure cyber resilience, recovery and maturity.
An agency’s cyber security practices and protocols should be regularly reviewed and updated to address new and emerging cyber security threats.
Agencies should align with any applicable policies and standards issued by the OPS, such as the Government of Ontario Information Technology Standards (GO-ITS) 25.0 and any other relevant GO-ITS standards, Corporate Policy on Information Sensitivity Classification, Corporate Policy on Cyber Security and Cyber Risk Management, Governance and Management of Information and Data Assets Directive, Governance and Management of Information Technology Directive.

13.6 Intellectual Property

The Executive Chair is responsible for ensuring that the legal, financial and other interests of the government in intellectual property are protected in any contract that Tribunals Ontario may enter with a third party that involves the creation of intellectual property.

13.7 Freedom of Information and Protection of Privacy

The Executive Chair and the Minister acknowledge that Tribunals Ontario and its Constituent Tribunals are bound to follow the requirements set out in the Freedom of Information and Protection of Privacy Act (FIPPA) in relation to the collection, retention, security, use, distribution, disclosure, access and correction and disposal of records.
The Executive Chair is designated as the institution head in Ontario Regulation 460 under the FIPPA for the purposes of the FIPPA.

13.8 Service Standards

Tribunals Ontario shall establish customer service and quality standards for its Constituent Tribunals that are consistent with the appropriate standards of the government, the ministry and the Ontario Public Service.
The Executive Chair will ensure that Tribunals Ontario’s Constituent Tribunals delivers its services at a quality standard that reflects the principles and requirements of the OPS Service Directive.
The Executive Chair will ensure that Tribunals Ontario designs, delivers and implements its digital services, whether internally built or procured, to reflect the principles and requirements outlined in the Digital and Data Directive, including Ontario’s Digital Service Standard.
Tribunals Ontario has in place a formal process for responding to complaints about the quality of services received by users of its Constituent Tribunals consistent with the government’s service quality standards. Tribunals Ontario’s process for responding to complaints about the quality of services is separate from any statute provisions about re-consideration, appeals, etc. of the Constituent Tribunals’ adjudicative decisions.
Tribunals Ontario annual business plan will include performance measures and targets for client service and Tribunals Ontario and its Constituent Tribunals’ response to complaints.

13.9 Diversity and Inclusion

Tribunals Ontario, through the Executive Chair, acknowledges the importance of promoting an equitable, inclusive, accessible, anti-racist and diverse workplace within Tribunals Ontario.
The Executive Chair will support a diverse and inclusive workplace within Tribunals Ontario by:
1. Developing and encouraging diversity and inclusion initiatives to promote an inclusive environment free of workplace discrimination and harassment; and
2. Adopting an inclusive process to ensure all voices are heard.
The Executive Chair is responsible for ensuring that Tribunals Ontario operates in accordance with the Human Rights Code, Accessibility for Ontarians with Disabilities Act, 2005, French Language Services Act, and Pay Equity Act.

14. Financial Arrangements

14.1 General

All financial procedures for Tribunals Ontario shall be in accordance with applicable government directives, ministry and corporate financial and administrative policies and procedures.
When ordered to do so by the Minister of Finance and/or the President of the Treasury Board, pursuant to Section 16.4 of the Financial Administration Act, Tribunals Ontario shall pay into the Consolidated Revenue Fund any money that the Minister of Finance and/or the President of the Treasury Board determines is surplus to its requirements.
Pursuant to Section 28 of the Financial Administration Act, Tribunals Ontario shall not enter into any financial arrangement or commitment, guarantee, indemnity or similar transaction that may increase, directly or indirectly, the indebtedness or contingent liabilities of the Government without the approval of the Minister of Finance and/or the President of the Treasury Board. The Minister’s approval is required before seeking statutory approval from the Minister of Finance or President of the Treasury Board.
Tribunals Ontario’s approved operating and capital allocations may be adjusted in a given year if in-year fiscal constraints are ordered by Cabinet or the Minister. Tribunals Ontario will be provided with notice of changes to its allocation as soon as is reasonably possible. Where Tribunals Ontario must reallocate resources as a result of its operating and/or capital allocations being adjusted, Tribunals Ontario shall inform and discuss the changes with the ministry before making such changes.
Tribunals Ontario will report to TBS when it has sought external advice on matters where: (i) the effectiveness of the advice depends on a particular accounting treatment or presentation in the financial statements; (ii) the outcome or consequences of the advice has or will have a material effect on the financial statements; and (iii) where there could be reasonable doubt as to the appropriateness of the related accounting treatment or presentation under the relevant financial reporting framework.
The Executive Director shall be responsible for providing the ministry with the necessary documentation to support Tribunals Ontario’s expenditures.

14.2 Funding

Tribunals Ontario is funded by the Government of Ontario, out of the Consolidated Revenue Fund (CRF) pursuant to an appropriation authorized by the Legislative Assembly, and is subject to adjustments made by the Minister, TB/MBC or the Legislative Assembly. The Licence Appeal Tribunal - Automobile Accident Benefits Service (LAT – AABS) charges back its costs to the insurance industry.
The Executive Director will prepare estimates of Tribunals Ontario’s expenditures for inclusion in the ministry’s business plan for presentation to the Legislative Assembly. The Executive Chair will deliver these estimates to the Minister in sufficient time to be analyzed and approved by the Minister.
The estimates provided by the Executive Director may, after appropriate consultation with the Executive Chair, be altered as required. The parties acknowledge that TB/MBC has final decision-making authority.
Financial procedures of Tribunals Ontario must be in accordance with TB/MBC and Ministry of Finance directives and guidelines and other applicable government direction.
Recovered costs and revenues, if any, are paid as received to the Consolidated Revenue Fund, unless the act constituting Tribunals Ontario provides otherwise, and may not be applied to administrative expenditures of Tribunals Ontario unless otherwise provided by the act.

14.3 Financial Reports

The Executive Chair shall provide, on instruction from the President of the Treasury Board and/or Minister of Finance, the Tribunals Ontario’s financial information to the ministry for consolidation into the Public Accounts.
The provincial agency will submit its salary information to the ministry, in accordance with the Public Sector Salary Disclosure Act, 1996.

14.4 Taxation Status: Harmonized Sales Tax (HST)

Collection/Remittance of HST

Tribunals Ontario is responsible for complying with its obligations as a supplier under the federal Excise Tax Act to collect and remit HST in respect of any taxable supplies made by it.

Payment of HST

Tribunals Ontario is responsible for paying HST where applicable, in accordance with the Excise Tax Act (Canada).

HST Recovery

The Constituent Tribunals are listed on Schedule A of the Canada-Ontario Reciprocal Taxation Agreement and may claim HST Government Rebates in respect of any HST paid or payable by Tribunals Ontario, subject to any restrictions specified by Finance Canada.
Tribunals Ontario will not claim an HST Government Rebate in respect of HST paid or payable by it for which it has claimed a refund, input tax credit or other rebate under the Excise Tax Act (Canada).
Tribunals Ontario is responsible for providing the Ministry of Finance and/or the Canada Revenue Agency, upon request, with any information necessary to determine the amount of an HST Government Rebate.
Tribunals Ontario is responsible for informing the Ministry of Finance within 30 days if its name is changed, it merges with another agency, its mandate or major activities are significantly changed, it undergoes a significant reorganization or change to its legal structure, and if it ceases operations or is dissolved.

14.5 Realty

The Executive Chair is responsible for ensuring that Tribunals Ontario operates in accordance with the MBC Realty Directive.
Appendix B of the Realty Directive sets out the Mandatory Office Space Standards and Office Space Planning Practices that must be complied with when acquiring space for accommodation and program purposes.
The Executive Chair recognizes that all lease agreements for Tribunals Ontario without realty authority are under the administration and control of the Minister of Infrastructure.
Tribunals Ontario will align hybrid work policies with the OPS and identify and assess office optimization opportunities to reduce office realty footprint and find cost reductions.

15. Audit and Review Arrangements

15.1 Audits

Tribunals Ontario is subject to periodic review and value-for-money audit by the Auditor General of Ontario under the Auditor General Act or by the Ontario Internal Audit Division of Treasury Board Secretariat.
Tribunals Ontario can request and/or must accept the provision of internal audit services by the Ontario Internal Audit Division in accordance with the Internal Audit Directive.
Regardless of any previous or annual external audit, the Minister or the Executive Chair may direct that Tribunals Ontario, or its Constituent Tribunals be audited at any time. The results of such an audit should be shared by the Executive Chair to the Minister in accordance with article 9.2.
Tribunals Ontario will share all engagement reports (including those prepared by their own internal audit function and/or those reported to Tribunals Ontario’s Executive Chair) with their respective Minister and Deputy Minister (and when requested, with the President of the Treasury Board). Tribunals Ontario will advise the respective Minister and Deputy Minister annually, at a minimum, on any outstanding recommendations/issues.
Tribunals Ontario will share its approved audit plan with their respective Minister and Deputy Minister, (and when requested, with the President of the Treasury Board) to support understanding of Tribunals Ontario risks.
The Executive Chair may request an external audit of the financial transactions or the management controls of Tribunals Ontario, at Tribunals Ontario’s expense.

15.2 Other Reviews

The Tribunals Ontario is subject to periodic review initiated at the discretion and direction of TB/MBC or the Minister. The review may cover such matters relating to the Tribunals Ontario and/or its Constituent Tribunals that are determined by TB/MBC or the Minister, and may include the mandate, powers, governance structure and/or operations of Tribunals Ontario and/or its Constituent Tribunals, including finance, human resources/labour relations and Tribunals Ontario processes.
In requiring a periodic review, the Minister or TB/MBC shall determine the timing and responsibility for conducting the review, the roles of the Executive Chair and the Minister, and how any other parties are involved.
A mandate review of each of the Constituent Tribunals will be conducted at least once every six years in accordance with the AAD and the schedule approved by TB/MBC. The Minister will direct a review of each of the Constituent Tribunals at least once every six (6) years in accordance with subsections 21(2) and (2) of the ATAGAA. (This review may be structured in such a way that it also fulfills the obligation for a mandate review.)
The Minister will consult the Executive Chair as appropriate during any such review.
The Executive Chair and Executive Director will cooperate in any review.
In the event of a review initiated at the direction of the Minister, the Minister shall submit any recommendations for change that are developed from the results of the review regarding Tribunals Ontario and/or its Constituent Tribunals to TB/MBC for consideration.

16. Staffing and Appointments

16.1 Delegation of Human Resources Management Authority

Where the PSC has delegated its powers, duties and functions in relation to human resources management to the Deputy Minister, Executive Director or prescribed individual under Ontario Regulation 148/10, that person is accountable for exercising that authority in compliance with any relevant legislation, directives or policies in accordance with the mandate of the Tribunals Ontario, and within the parameters of the delegated authority.

16.2 Staffing Requirements

Tribunals Ontario is staffed by persons employed under Part III of the Public Service of Ontario Act, 2006. Such persons are eligible for all the rights and benefits accorded under the PSOA and relevant collective agreements.
Tribunals Ontario, in its dealings with staff employed under Part III of the Public Service of Ontario Act, 2006, is subject to MBC human resource directives and Public Service Commission directives under the PSOA.
Tribunals Ontario will provide to TBS workforce, compensation and operational data as set out in the AAD Operational Policy.
The specific administrative support services to be provided by the ministry to the agency are identified in Appendix 2 to this MOU.

16.3 Appointments

The Executive Chair is appointed by the Lieutenant Governor in Council on the recommendation of the Minister pursuant to subsection 16(1) of the ATAGAA. The Executive Chair is also appointed as a member of each constituent tribunal by the Lieutenant Governor in Council on the recommendation of the Minister pursuant to subsection 16(5) of the ATAGAA.
The Executive Chair shall also have the powers, duties and functions assigned to the Associate Chair of each of the constituent tribunals pursuant to subsection 17(1) of ATAGAA.
The Vice-Chairs of Tribunals Ontario’s Constituent Tribunals are appointed by the Lieutenant Governor in Council on the recommendation of the Minister pursuant to subsection 16(4) of the ATAGAA.
The Members of Tribunals Ontario’s Constituent Tribunals are appointed by the Lieutenant Governor in Council on the recommendation of the Minister pursuant to section 14 of the ATAGAA.
Members, Vice-Chairs, and Associate Chairs are selected for appointment through a competitive, merit-based process that assesses candidates based on experience, knowledge or training in the subject matter and legal issues dealt with by the Tribunal; aptitude for impartial adjudication; and aptitude for applying alternative adjudicative practices and procedures that may be set out in the Tribunal’s rules.
The Executive Chair must utilize Tribunals Ontario’s skills matrix and recruitment strategy in advising the Minister of any competency skills gaps and providing any recommendations for appointments or re-appointments, including advising the Minister on appointee attendance and performance.
Pursuant to subsection 14(4) of the ATAGAA, no person shall be appointed or reappointed unless the Executive Chair, after being consulted as to their assessment of the person’s qualifications under the ATAGAA and, in the case of reappointment, of the member’s, performance of their duties on the tribunal, recommends that the person be appointed or reappointed.
The Executive Chair is responsible for all of the adjudicative tribunals in a cluster.
The Lieutenant Governor in Council may appoint an Associate Chair for each adjudicative tribunal that is included in a cluster.
The Lieutenant Governor in Council may appoint one or more of the Associate Chairs as Alternate Executive Chairs of the cluster, and an Alternate Executive Chair will act in the place of the Executive Chair if the Executive Chair is unable to act or if the position of Executive Chair is vacant.

16.4 Remuneration

Remuneration is set by the Lieutenant Governor in Council.
Tribunals Ontario’s full-time and part-time appointees will be remunerated pursuant to rates identified in Schedule B of the AAD.
Provincial agencies, including members, must comply with the Travel, Meal and Hospitality Expenses Directive issued by MBC. Legitimate authorized expenses incurred during the course of business shall be reimbursed. Expenses for members under the Directive are subject to requirements for public disclosure of expense information.

17. Risk Management, Liability Protection and Insurance

17.1 Risk Management

Ministers and ministries are accountable for working with their provincial agencies to ensure effective management of risks. The ministry and Tribunals Ontario will meet to discuss Tribunals Ontario high risks and action plans including direction on corrective action.
The Executive Chair is responsible for ensuring that a risk management strategy is developed and in place for Tribunals Ontario, in accordance with the AAD and the OPS Enterprise Risk Management Directive and Risk Management process.
Tribunals Ontario shall ensure that the risks it faces are addressed in an appropriate manner.

17.1.1 Artificial Intelligence Risk Management

The Executive Chair is responsible for ensuring that artificial intelligence (AI) risk management is undertaken in alignment with the principles and requirements of the Responsible Use of AI Directive.
Tribunals Ontario shall implement AI risk management in alignment with the requirements outlined in Section 6.3 of the Responsible Use of Artificial Intelligence Directive.
1. Tribunals Ontario shall ensure the management of technology risks in a documented and appropriate manner.
2. Tribunals Ontario will identify threats and risks, assess their potential impact, severity and likelihood, and document the risks and actions taken to address them.
Tribunals Ontario shall ensure that a business process exists for accountable executives to document their ongoing efforts to treat (resolve, mitigate, or accept) risks throughout the technology lifecycle.
Tribunals Ontario shall publish a list of AI use cases as part of the Business Plan.
Tribunals Ontario shall track and report quarterly on IT threats and technology risks and vulnerabilities, and associated risk treatment efforts. This includes reporting on AI use cases and associated risk management.
Tribunals Ontario shall ensure that IT systems can meet the confidentiality, integrity, and availability requirements of all information and that systems can adequately safeguard or dispose of information according to its sensitivity level.

17.2 Liability Protection and Insurance

The operations of Tribunals Ontario are covered for commercial general liability risks under the Government of Ontario’s General and Road Liability Protection Program.
Tribunals, including Constituent Tribunals clustered under Tribunals Ontario, are part of the Executive Branch of Government and therefore are part of the Crown. Members appointed to or persons employed in the tribunal are protected by the applicable statutory immunity provisions (e.g., s. 5 of the Licence Appeal Tribunal Act, 1999, s. 11(1) of the Assessment Review Board Act) and, in the case of tribunal members, by the common law principle of judicial (or adjudicative) immunity.

18. Compliance and Corrective Actions

Open and consistent communication between provincial agencies and their responsible ministry helps ensure that government priorities and direction are clearly understood and helps to manage risks or issues as they arise.
Situations may arise through the course of monitoring where corrective action is required. Corrective action refers to the steps taken to remedy non-compliance with this directive. Corrective action supports agencies in delivering on desired outputs and/or outcomes, and meeting the terms and conditions established by this directive.
If a ministry initiates corrective action, it must be progressive in nature and in proportion to the risk associated with the degree of non-compliance. The degree of corrective action should only be increased if the agency’s non-compliance continues. It is important that ministries document all actions, and provide timely and clear communication to the agency Executive Chair or senior executives relating to potential corrective actions. This may include letters of direction by the accountable minister and/or the President of the Treasury Board as required.
Before engaging in more severe corrective actions, ministries must consult with TBS and legal counsel.

19. Effective Date, Duration and Review of the MOU

This MOU becomes effective on the date it is signed by the Minister as the last party to execute it (“Original Effective Date”) and continues in effect in accordance with s.11(5) of ATAGAA until it is revoked or replaced by a subsequent MOU signed by the parties.
A copy of this signed MOU and any successor MOU must be provided to the Secretary, Treasury Board/Management Board of Cabinet, no later than seven calendar days from being signed.
Upon a change in Minister, Deputy Minister, or Executive Chair of Tribunals Ontario, the newly appointed individual must review and sign this MOU no later than four months from the new appointment.
In accordance with the ATAGAA, and subject to paragraph (a) above, this MOU expires five (5) years after its Original Effective Date, and may be renewed before that day for another five years.
Subject to any further written agreements or updates, the parties agree that this MOU entered into between them will satisfy the requirements of section 11 of the ATAGAA.

Signatures

I acknowledge my role and the requirements as set out in this MOU and the AAD.

(Original signed by)

David Corbett
Deputy Attorney General

December 19, 2025

Date

I acknowledge my role and the requirements as set out in this MOU and the AAD.

(Original signed by)

Harry Gousopoulos, Executive Director
Tribunals Ontario

December 16, 2025

Date

Appendix 1: Public Communications Protocol

Purpose

The communications protocol sets out a framework for the ministry and Tribunals Ontario to collaborate on public communications opportunities led by Tribunals Ontario, and to set out a process for handling specific case/hearing related inquiries received by the Minister’s Office and the ministry.

The communications protocol applies to both Tribunal Ontario’s implementation of its legislated mandate and the promotion of the work it does. It will also support the Minister’s accountability to the Legislative Assembly and to Cabinet for the same.
Definitions
1. “Public communications” means any material that is communicated to the public, either directly or through the media in:
  - Oral form, such as a speech or public presentation or interview to be broadcast
  - Printed form, such as a hard copy report
  - Electronic form, such as a posting to a website
  - Paid advertising, such as digital or print campaign.
2. A “contentious issue” is a matter that is, or may reasonably be expected to be, of concern to the Legislative Assembly or the public, or is likely to result in inquiries being directed to the Minister or government. Contentious issues may be raised by:
  - Members of the Legislative Assembly
  - The public
  - Media
  - Stakeholders
  - Service delivery partners.
Tribunals Ontario will comply with the TB/MBC Visual Identity Directive.
The ministry and Tribunals Ontario will appoint persons to serve as public communications “leads”.
- The ministry lead is the Director, Communications Branch or their designate.
- The agency lead is the Senior Manager, Communications at Tribunals Ontario or their designate.
For the purpose of this protocol, public communications are divided into three categories:
1. Media responses or communications products related to the routine business of Tribunals Ontario and its Constituent Tribunals that do not have direct implications for either the Ministry or the government.
  - Media responses, news releases or other communications products are to be shared with the ministry lead if Tribunals Ontario determines that the Ministry would have some interest in the information. Once shared, the ministry lead will circulate as appropriate to other individuals within the ministry.
  - Note: Funding related announcements are not considered routine business and must be escalated to category B. Contentious issues must be escalated to category C.
2. Communications products and/or plans where provincial or ministerial messaging on government priorities would enhance the provincial agency’s or the government’s profile, or would provide opportunities for local government announcements.
  - For all non-contentious items that might generate media interest, the provincial agency lead will notify the ministry lead of upcoming communications plans and products a minimum of three (3) business weeks in advance.
  - For non-contentious items which provide government messaging opportunities or involve funding announcements, Tribunals Ontario must request approval of communications products seven (7) business days prior to the date required.
  - Final approval is required from the Minister’s Office and will be sought via the ministry lead. If Tribunals Ontario were not to receive comments or approval from the Minister’s Office or ministry lead within forty-eight (48) hours of the date on which the item is to be issued, Tribunals Ontario should escalate a follow-up, noting that they will proceed accordingly.
  - Non-contentious media responses are to be shared with the ministry lead on an appropriate and timely cadence who will circulate as appropriate to other individuals within the ministry. Contentious media responses follow the process below.
3. Contentious issues, media responses, and news releases that may have direct implications for either the ministry or the government, or are likely to result in inquiries being directed to the Minister or government.
  - The provincial agency lead will notify the ministry lead immediately upon becoming aware of the issue and will notify the Minister’s Office simultaneously. The ministry lead may also advise the agency of contentious issues that require attention. Tribunals Ontario will provide all required background information on the issue to the ministry lead, who will arrange to have a contentious issues note prepared, as required.
  - Tribunals Ontario must obtain ministry approval prior to issuing media responses or news releases in this category. The provincial agency lead will provide the media response or news releases to the ministry lead who will initiate the approval process within the ministry.
  - Final approval on media responses and news releases in this category is required from the Minister’s Office.
Advertising
- To deliver on the long-range demands of planning advertising, Tribunals Ontario will provide the ministry with any marketing plan three (3) months in advance of its start date.
- Tribunals Ontario to share campaign briefs with the ministry a minimum of two (2) weeks in advance of briefing creative/media (agency) partners. Ministry to ensure alignment on campaign objectives and messaging.
- Advertising materials and campaigns can be reviewed by the ministry’s Minister’s Office.
- Final messaging and creative to be shared with the ministry at least two (2) weeks before going live.
For the purpose of handling specific case/hearing related inquiries:
1. Parties who contact a Minister’s Office or the ministry with an inquiry, issue or complaint concerning a specific case or hearing before Tribunals Ontario’s Constituent Tribunals will be referred to the Senior Manager Communications at Tribunals Ontario or his/her designate.
2. Any party with a matter previously referred to Tribunals Ontario requesting to discuss a specific case/hearing with the Minister’s Office or with ministry staff shall be referred to the Senior Manager Communications at Tribunals Ontario or his/her designate. The registrar or equivalent will ensure that an appropriate response is communicated to the party. The response will advise the party of the independent nature of the Tribunals Ontario’s relationship with the ministry and the Minister.
3. Requests for information pursuant to the Freedom of Information and Protection of Privacy Act (FIPPA) received by the Minister’s Office or the ministry will be referred to the registrar or equivalent who will determine an appropriate response to each request in consultation with the Executive Chair.
4. The ministry will ensure that all enquiries referred by the Minister’s Office are addressed in a manner that is consistent with the FIPPA.
5. Tribunals Ontario will ensure that all inquiries referred by the Minister’s Office via the ministry are addressed in a manner which is consistent with the FIPPA.

Appendix 2: Administrative or Organizational Support Services

The Deputy Minister is responsible for ensuring that the ministry and/or centralized OPS support structures (e.g., HR Advisory, Pay and Benefits, IT support etc.) provide the following administrative support services to Tribunals Ontario:

Financial administration: pay and benefits administration, accounts payable and technical advice, purchasing, central mail and printing services, and records and forms advisory services.
Human resource services: classification, advice and consultation regarding recruitment procedures and staff relations and advice and consultation regarding corporate initiatives such as occupational health and safety, staff or leadership development, etc.
OPS-led corporate educational opportunities and career planning services are available and open to agency staff; the ministry must assist the Executive Director in ensuring that these are communicated effectively to agency staff.
Information technology and telecommunications services: advice, consultation, and support.
Internal audit: financial compliance, management, human resource and information systems audits, operational reviews, and special investigations as required.
Accommodation: planning, including lease renewals.
Freedom of information advice and guidance.
French language services: coordination services and French training/professional development for bilingual staff and adjudicators.
Business planning.
Performance measurement and program evaluation.
Legal services (as required).
Communications and marketing: assistance provided in accordance with the protocol.

Appendix 3: Constituting Instruments and Key Applicable Legislation

The specific constituting instruments and legislative authorities for Tribunals Ontario’s Constituent Tribunals are as follows:

Animal Care Review Board: The legislative authority is found in the Provincial Animal Welfare Services Act, 2019, S.O. 2019, c. 13.
Assessment Review Board: The legislative authority is found in the Assessment Review Board Act, R.S.O. 1990, c. A 32.
Child and Family Services Review Board: The legislative authority is found in the Child, Youth and Family Services Act, 2017, S.O. 2017, c. 14, Sched. 1, the Education Act, R.S.O. 1990, c. E.2 and the lntercountry Adoption Act, 1998, S.O. 1998, c. 29.
Custody Review Board: The legislative authority is found in the Child, Youth and Family Services Act, 2017, S.O. 2017, c. 14, Sched.1, and the Youth Criminal Justice Act (Canada).
Fire Safety Commission: The legislative authority is found in the Fire Protection and Prevention Act, 1997, S.O. 1997, c. 4.
Human Rights Tribunal of Ontario: The legislative authority is found in the Human Rights Code, R.S.O. 1990, c. H.19.
Landlord and Tenant Board: The legislative authority is found in the Residential Tenancies Act, 2006, S.O. 2006, c. 17.
Licence Appeal Tribunal: The legislative authority is found in the Licence Appeal Tribunal Act 1999, S.O. 1999, c. 12, Sched. G.
Ontario Parole Board: The legislative authority is found in the Ministry of Correctional Services Act, R.S.O. 1990, c. M.22.
Ontario Special Education Tribunals (English and French): are established by Order in Council 719/2024 and the legislative authority is found in the Education Act, R.S.O. 1990, c. E.2.
Social Benefits Tribunal: The legislative authority is found in the Ontario Works Act, 1997, S.O. 1997, c. 25, Sched. A, and the Ontario Disability Support Program Act, 1997, S.O. 1997, c. 25, Sched. B.

In addition to generally exercising powers pursuant to the enabling statutes listed above, the Constituent Tribunals also exercise powers and authority granted under other statutes, including, but not limited to:

Accessibility for Ontarians with Disabilities Act, 2005, S.O. 2005, c. 11;
Alcohol and Gaming Commission of Ontario Act, 2019;
Assessment Act, R.S.O. 1990, c. A. 31;
Automobile Insurance Rate Stabilization Act, 2003, S.O. 2003, c. 9;
Bailiffs Act, R.S.O. 1990, c. 8 .2;
Building Code Act, 1992, S.O. 1992, c. 23;
Cannabis Licence Act, 2018, S.O. 2018, c. 12, Sched. 2;
Child Care and Early Years Act, 2014, S.O. 2014, c. 11, Sched. 1;
Collection and Debt Settlement Services Act, R.S.O. 1990, c. C.14;
Community Safety and Policing Act, 2019, S.O. 2019, c. 1, Sched. 1;
Compulsory Automobile Insurance Act, R.S.O. 1990, c. C.25;
Condominium Act, 1998, S.O. 1998, c. 19;
Condominium Management Services Act, 2015, S.O. 2015, c. 28, Sched. 2;
Consumer Protection Act, 2002, S.O. 2002, c. 30 Sched. A;
Consumer Reporting Act, R.S.O. 1990, c. C.33;
Corrections and Conditional Release Act, S.C. 1992, c. 20;
Discriminatory Business Practices Act, R.S.O. 1990, c. D.12;
Funeral, Burial and Cremation Services Act, 2002, S.O. 2002, c. 33;
Gaming Control Act, 1992, S.O, 1992, c. 24;
Highway Traffic Act, R.S.0.1990, c. H.8;
Horse Racing Licence Act, 2015, S.O. 2015, c. 38, Sched. 9;
Insurance Act, R.S.O. 1990, c. I.8;
lnterprovincial Policing Act, 2009, S.O. 2009, c. 30;
Liquor Licence and Control Act, 2019, S.O. 2019, c. 15, Sched 22;
Motor Vehicle Accident Claims Act, R.S.O. 1990, c. M.41;
Motor Vehicle Dealers Act, 2002, S.O. 2002, c.30 Sched. B;
Ontario New Home Warranties Plan Act, R.S.O. 1990, c. 0.31;
Payday Loans Act, 2008, S.O. 2008, c. 9;
Post-Secondary Education Choice and Excellence Act, 2000, S.O. 2000, c.36;
Prison and Reformatories Act, R.S.C., 1985, c. P-20;
Private Career Colleges Act, 2005, S.O. 2005, c. 28, Sched. L;
Private Security and Investigative Services Act, 2005, S.O. 2005, c. 34;
Provincial Land Tax Act, 2006, S.O. 2006, c. 33, Sched. Z.2;
Public Inquiries Act, S.O. 2009, c. 33, Sched. 6;
Real Estate and Business Brokers Act, 2002, S.O. 2002, c. 30, Sched. C;
Retirement Homes Act, 2010, S.O. 2010, c. 11;
Statutory Powers Procedure Act, R.S.O. 1990, c. S.22;
Ticket Sales Act, 2017, S.O. 2017, c. 33, Sched. 3;
Travel Industry Act, 2002, S.O. 2002, c. 30, Sched. D;
Vintners Quality Alliance Act, 1999, S.O. 1999, c. 3.

December 1, 2025

tribunalsontario.ca

Memorandum of Understanding Between The Attorney General and The Executive Chair, Tribunals Ontario

Signatures

Table of Contents

1. Preamble

2. Purpose

3. Definitions

Agency’s Legal Authority and Mandate

4. Agency Type, Function and Public Body Status

5. Corporate Status and Crown Agency Status

6. Guiding Principles

7. Accountability Relationships

7.1 Minister

7.2 Executive Chair

7.3 Deputy Minister

7.4 Executive Director

8. Roles and Responsibilities

8.1 Minister

8.2 Executive Chair

8.3 Deputy Minister

8.4 Executive Director

9. Ethical Framework

10. Reporting Requirements

10.1 Business Plan

10.2 Annual Reports

10.3 Human Resources and Compensation

10.4 Other Reports

11. Public Posting Requirements

12. Communications and Issues Management

13. Administrative Arrangements

13.1 Applicable Government Directives

13.2 Administrative and Organizational Support Services

13.3 Legal Services

13.4 Creation, Collection, Maintenance and Disposition of Records

13.5 Cyber Security

13.6 Intellectual Property

13.7 Freedom of Information and Protection of Privacy

13.8 Service Standards

13.9 Diversity and Inclusion

14. Financial Arrangements

14.1 General

14.2 Funding

14.3 Financial Reports

14.4 Taxation Status: Harmonized Sales Tax (HST)

Collection/Remittance of HST

Payment of HST

HST Recovery

14.5 Realty

15. Audit and Review Arrangements

15.1 Audits

15.2 Other Reviews

16. Staffing and Appointments

16.1 Delegation of Human Resources Management Authority

16.2 Staffing Requirements

16.3 Appointments

16.4 Remuneration

17. Risk Management, Liability Protection and Insurance

17.1 Risk Management

17.1.1 Artificial Intelligence Risk Management

17.2 Liability Protection and Insurance

18. Compliance and Corrective Actions

19. Effective Date, Duration and Review of the MOU

Signatures

Appendix 1: Public Communications Protocol

Appendix 2: Administrative or Organizational Support Services

Appendix 3: Constituting Instruments and Key Applicable Legislation

Memorandum of Understanding
Between
The Attorney General
and
The Executive Chair, Tribunals Ontario