The Public Sector Salary Disclosure Act of 1996 (commonly called the Sunshine List) makes Ontario’s public sector more open and accountable to taxpayers. The act requires organizations that receive public funding from the Province of Ontario to disclose annually the names, positions, salaries and total taxable benefits of employees paid $100,000 or more in a calendar year. The $100,000 figure means salary before taxes, and does not include taxable benefits. However, for those who are paid $100,000 or more, the total value of these taxable benefits must be disclosed. Beginning with 2012 salaries, the definition of salary now also includes per diems and/or retainers paid to employees, in addition to amounts reported as employment income on the Canada Revenue Agency T4 slip.

The act applies to organizations such as the Government of Ontario, Crown Agencies, Municipalities, Hospitals, Boards of Public Health, School Boards, Universities, Colleges, Hydro One, Ontario Power Generation, and other public sector employers who receive a significant level of funding from the provincial government. Cobourg’s municipal employees are covered by the act. Cobourg owns 99.9% of Lakefront Utilities, Lakefront Utility Services, and Cobourg Networks yet the Town has refused to divulge any information on the salaries of the employees of those companies.

Here is a summary of Cobourg’s municipal employees who are on the Sunshine list from 2004 to 2024