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Legislative History


Ontario's sunshine list was established by the Progressive Conservative government of Premier Mike Harris through the Public Sector Salary Disclosure Act, 1996. The Act requires public sector employers to annually disclose the names, positions, salaries and taxable benefits of employees earning $100,000 or more.

Dataset


The Ontario sunshine list applies to public bodies that receive either of the following levels of provincial funding:

  • $1,000,000 or more from the Government of Ontario; or
  • At least 10% of their annual gross revenue from the Government of Ontario, where that funding totals at least $120,000.

The following fields are included in the dataset:

  • Employee Name
  • Category: eg. hospitals, Ontario public service, crown agencies, universities
  • Position: job title
  • Employer
  • Salary: income required by section 5 of the Income Tax Act, including: regular salary and wages, overtime, bonuses, commissions, lump-sum salary payments and vacation pay
  • Taxable Benefits

Annual Thresholds


The threshold is $100,000 of salary and has not changed since inception of the disclosure.


SunshineLists.ca provides unbiased analysis of publicly available Canadian compensation and payee disclosures. Our analysis is used by the media, employee groups such as unions and labor boards, and academic researchers. To learn more about our work and methodology, please visit the about page.