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Ontario Public Service Employees Union v. Ontario (Finance), 2006 42776 (ON GSB) 20061218 GSB# 20043113 UNION# 200405990008 IN THE MATTER OF AN ARBITRATION Under THE CROWN EMPLOYEES COLLECTIVE BARGAINING ACT Before THE GRIEVANCE SETTLEMENT BOARD BETWEEN Ontario Public Service Employees Union (Mehan) Union and The Crown in Right of Ontario (Ministry of Finance) Employer

(2006D12D18( (IN(THE(MATTER(OF(AN(ARBITRATION( Under( … · Ontario(Public(Service(Employees(Union(v.(Ontario((Finance),(2006(42776((ON(GSB)((2006D12D18(((((GSB#2004D3113((UNION#2004D0599D0008(((IN(THE(MATTER(OF(AN(ARBITRATION

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Page 1: (2006D12D18( (IN(THE(MATTER(OF(AN(ARBITRATION( Under( … · Ontario(Public(Service(Employees(Union(v.(Ontario((Finance),(2006(42776((ON(GSB)((2006D12D18(((((GSB#2004D3113((UNION#2004D0599D0008(((IN(THE(MATTER(OF(AN(ARBITRATION

Ontario  Public  Service  Employees  Union  v.  Ontario  (Finance),  2006  42776  (ON  GSB)    2006-­‐12-­‐18              GSB#  2004-­‐3113    UNION#  2004-­‐0599-­‐0008      IN  THE  MATTER  OF  AN  ARBITRATION    Under    THE  CROWN  EMPLOYEES  COLLECTIVE  BARGAINING  ACT    Before    THE  GRIEVANCE  SETTLEMENT  BOARD  BETWEEN                      Ontario  Public  Service  Employees  Union    (Mehan)   Union          -­‐  and  -­‐                The  Crown  in  Right  of  Ontario    (Ministry  of  Finance)    Employer                                        

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BEFORE          Owen  V.  Gray      Vice-­‐Chair    FOR  THE  UNION          Peter  Shklanka    Grievance  Officer    Ontario  Public  Service  Employees  Union                FOR  THE  EMPLOYER          Simon  Heath    Counsel    Ministry  of  Government  Services                HEARING          October  26,  November  4  &  30,  2005;      April  10  &  11,  May  24  &  25,      September  27,  2006.                                      Decision        

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       [1]      Neeru  Meehan,  now  known  as  Neeru  Sharma,  was  employed  by  the  Ministry  of  Finance  from  late  1997  to  October  5,  2004.  During  all  but  the  first  year  or  so  of  that  period,  she  was  employed  as  a  retail  sales  tax  auditor.  In  2004  the  employer  learned  that  the  academic  credentials  on  which  she  had  obtained  the  tax  auditor  position  were  fraudulent.  It  concluded  not  only  that  she  knew  and  had  concealed  this  fact  but  also  that  she  had  maliciously  accused  her  manager  of  workplace  harassment  in  an  attempt  to  keep  it  concealed.  By  letter  dated  October  5,  2006,  it  discharged  her:    Dear  Ms.  Sharma:    You  have  been  suspended  with  pay  since  May  14,  2004  pending  the  outcome  of  an  investigation  into  the  veracity  of  your  accounting  credentials.  In  addition,  you  have  been  provided  with  a  response  from  the  Assistant  Deputy  Minister,  Tax  Revenue  Division,  dated  July  29,  2004,  outlining  the  findings  of  the  Workplace  Discrimination  and  Harassment  Policy  (WDHP)  complaint  you  filed  on  September  13,  2003,  in  which  you  alleged  that  a  Regional  Audit  Manager  had  engaged  in  malicious  effort  to  falsely  call  into  question  your  educational  credentials.    With  respect  to  your  educational  credentials,  we  received  a  letter  from  the  University  of  Delhi  dated  April  12,  2004,  advising  us  that  the  documents  you  submitted  to  support  your  contention  that  you  met  the  qualifications  of  the  Tax  Auditor  2  position  are  not  authentic.  In  your  letter  to  me,  dated  July  5,  2004,  you  stated  that  you  do  not  dispute  the  accuracy  of  the  information  contained  in  the  letter  from  the  University  of  Delhi.  Accordingly,  you  have  admitted  that  you  have  provided  the  Ministry  with  false  documentation  as  to  your  educational  qualifications  from  the  date  you  were  hired  and  hence  you  do  not  possess  the  requisite  educational  credentials  to  fulfil  the  duties  of  a  Tax  Auditor  2.  Your  production  of  false  documentation  in  the  first  instance  and  your  continued  deception  thereafter  is  a  serious  breach  of  trust  and  loyalty  owed  to  the  employer.    With  respect  to  your  WDHP  claim,  the  investigation  found  that  all  of  the  allegations  raised  by  you  were  unsubstantiated,  made  maliciously  and  in  bad  faith.  Your  admission  that  your  credentials  were  false,  fully  corroborates  the  conclusions  drawn  in  the  WDHP  investigation  and  demonstrates  your  conscious  efforts  to  conceal  your  deceit.  The  pursuance  of  false  and  malicious  WDHP  claims  are  not  tolerated  under  any  circumstances  as  they  contribute  towards  creating  poisoned  work  environments.    You  have  asked  me  to  consider  your  misconduct  in  the  light  of  the  circumstances  surrounding  your  life  at  the  time;  that  of  being  in  an  abusive  relationship.  You  further  stated  that  while  you  participated  in  providing    false  credentials,  you  sincerely  regret  your  participation  and  that  your  actions  were  involuntary.  In  addition,  you  recently  provided  me  with  medical  evidence  to  highlight  your  marital  

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problems  and  associated  abusive  relationship  with  your  husband.  I  have  considered  all  the  information  provided  by  yourself  and  find  that  you  consciously  deceived  the  Ministry  as  to  your  credentials.  Your  marital  relationship  may  have  contributed  to  your  initial  deception  but  your  continued  deception  until  July  5th  2004  was  at  your  own  volition.    To  further  elaborate,  you  may  have  been  coerced  by  your  husband  in  providing  false  credentials  at  the  time  of  hiring,  however  you  continued  the  deception  by  writing  a  letter,  dated  May  8,  2000  to  the  Selection  Board  of  a  Tax  Auditor  4  competition  stating  that  you  met  all  the  academic  requirements  of  the  position  and  questioned  why  you  did  not  receive  an  interview.  In  addition,  you  filed  a  WDHP  complaint  claiming  that  management  were  unjustifiable  looking  into  your  credentials.  You  were  separated  from  our  husband  and  fully  aware  that  your  credentials  were  false.    Having  regard  to  all  the  circumstances,  I  believe  that  you  have  not  provided  me  with  reasonable  explanation  for  your  continued  deception  and  hence  you  have  seriously  breached  the  trust  and  loyalty  owed  to  your  employer.  Your  misconduct  is  considered  serious,  warranting  a  dismissal.  Accordingly,  pursuant  to  section  22(3)  of  the  Public  Service  Act,  I  hereby  dismiss  you  from  employment  for  just  cause,  effective  October  5,  2004.    Please  contact  me  to  make  mutual  arrangements  to  pick  up  your  personal  effects.  If  you  prefer,  this  can  be  done  after  hours.    Please  be  advised  that,  you  may  file  a  grievance  pursuant  to  Article  22  of  the  OPSEU  active  Agreement.    Yours  truly,    John  Anderson    Director    North  York  Tax  Office    [2]      She  then  grieved  that    My  dismissal  from  employment  on  October  5,  2004  was  without  just  cause.  I  have  repeatedly  explained  the  circumstances  surrounding  the  allegations  against  me  however  management  has  not  taken  any  of  them  into  account  when  carrying  out  their  disciplinary  action  against  me.    The  WDHP  report  indicated  in  my  dismissal  letter  was  biased  and  did  not  take  into  account  the  full  circumstances.    In  her  grievance  she  asked  that  she  “be  placed  in  a  position  in  the  Ministry  of  Finance  appropriate  for  my  educational  background  and  work  experience.”    

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[3]      When  hiring  tax  auditors  at  the  TA2  level,  the  employer  will  only  consider  individuals  who  have  attained  certain  educational  qualifications  relating  to  accounting  and  auditing.  The  same  was  true  when  the  grievor  became  a  tax  auditor  at  that  level  (then  FO2)  in  1998.  The  grievor  did  not  then  have  the  qualifications  required.  She  does  not  now  have  the  qualifications  required.  The  union  does  not  challenge  the  propriety  of  those  past  and  current  requirements.  It  does  not  contend  that  the  grievor  should  be  reinstated  as  a  tax  auditor.  Its  position  is  that  in  the  particular  circumstances  of  her  case  the  employer  should  have  put  her  in  some  other  position  for  which  she  was  qualified,  and  that  I  should  now  do  that.      [4]      In  these  proceedings  the  employer  did  not  seek  to  prove  that  the  grievor  acted  maliciously  and  in  bad  faith  in  filing  her  Workplace  Discrimination  and  Harassment  Policy  (“WDHP”)  complaint  in  September  2003.  It  relied  on  the  grievor’s  having  obtained  her  job  on  the  basis  of  false  credentials  and  concealed  the  false  nature  of  those  credentials  as  just  cause  for  discharge.      The  Evidence    [5]      The  grievor  testified  that  she  came  to  Canada  from  India  in  late  1984,  after  completing  high  school  and  one  year  of  university  in  a  Bachelor  of  Commerce  program.  In  1987  she  married  Varinder  Mehan,  a  man  she  had  met  before  she  emigrated  to  Canada,  and  she  sponsored  his  immigration  to  Canada.  Mr.  Mehan  is  said  to  have  had  a  Chartered  Accountant  designation  from  India.  In  1994  he  became  an  employee  of  the  Ministry  of  Revenue.  By  the  time  the  grievor  first  sought  work  with  that  Ministry  he  had  become  a  manager  in  one  of  its  Toronto  area  offices.      [6]      The  grievor’s  first  job  with  the  Ministry  was  as  a  junior  service  representative  in  the  North  York  office.  She  got  the  job  in  November  1997,  after  mentioning  to  someone  at  a  social  event  that  she  was  interested  in  employment.  She  says  there  was  no  written  application.  It  was  a  contract  job.  After  she  got  the  job  she  started  looking  for  permanent  positions.  For  this  she  needed  a  resume.  She  told  her  husband  this  and,  she  says,  he  prepared  the  first  of  “many”  resumes  for  her.      [7]      In  February  1998  the  Ministry  received  an  application  from  the  grievor  (prepared  and  submitted,  she  says,  by  her  husband)  for  an  Administrative  Support  Clerk  position  in  the  North  York  office  on  a  twelve  month  contract.  That  application  was  successful:  she  was  awarded  the  job.  The  resume  that  accompanied  that  application  stated  that  the  grievor  had  obtained  a  Bachelor  of  Commerce  degree  in  1983.  That  was  not  true.  The  grievor  testified  that  she  had  only  completed  one  year  of  a  B.Comm.  program.  The  employment  history  recited  in  that  resume  included  employment  as  an  administrative  clerk  with  Royal  International  Trading  Co.  Inc.  from  July  1990  to  December  1992  and  as  an  accounting  clerk  with  Pryanka  Inc.  from  September  1997  to  November  1997.  Those  statements  were  not  true.  She  had  not  worked  for  either  of  those  companies.  She  says  they  had  been  clients  of  her  husband’s  in  his  private  accounting  practice.  The  grievor  remembers  that  before  she  went  to  a  job  interview  her  husband  told  her  that  he  had  put  those  companies  

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(Royal  and  Pryanka)  in  the  resume  and  that  she  should  remember  them.  She  also  remembers  that  some  time  after  the  application  was  submitted  her  husband  told  her  “for  future  job  they  do  need  degree  and  I  put  it  there.”    [8]      In  November  1998  the  grievor  was  awarded  a  Field  Officer  (FO2)  position  in  the  North  York  office  doing  retail  sales  tax  audits.  There  would  have  been  an  application  of  some  kind  for  this  job,  but  it  is  not  before  me.  It  is  not  clear  what  resume  accompanied  that  application.  Counsel  agreed,  however,  that  the  application  included  or  was  accompanied  by  a  statement  of  marks  from  the  University  of  Delhi  purporting  to  attest  that  the  grievor  had  completed  the  third  year  and  final  year  of  a  B.  Comm.  program  in  1985.      [9]      The  grievor  recalls  going  to  a  job  interview  for  the  FO2  job.  She  remembers  that  before  she  did  that  her  husband  prepared  something  and  asked  her  to  sign  a  letter,  but  says  she  had  nothing  to  do  with  submitting  an  application  or  the  accompanying  statement  of  marks.  She  recalls  that  before  the  interview  her  husband  told  her  what  questions  would  be  asked  and  what  answers  to  give.  He  also  told  her  to  remember  to  say  she  worked  for  those  companies  that  she  had  not  actually  worked  for.  She  remembers  being  told  she  got  the  job,  and  going  to  work  in  the  new  job.  When  it  was  put  to  her  in  cross-­‐examination  that  she  knew  she  did  not  have  the  qualifications  for  it  when  she  started  the  job,  her  answer  was  “no,  I  thought  whatever  he  was  doing  was  right.”    [10]                  Like  other  such  jobs  in  the  Ministry,  the  grievor’s  FO2  job  was  reclassified  as  a  TA2  position  not  long  after  she  got  it.    [11]                  In  September  1999  the  grievor  took  certain  documents  to  York  University.  One  was  the  purported  transcript  of  marks  obtained  by  “Neeru  Sharma”  in  a  B.Comm.  program  at  the  University  of  Delhi.  There  was  also  a  transcript  of  her  purported  marks  in  an  M.Comm.  program.  York  University  provided  her  with  a  certificate  “based  upon  documents  submitted  by  Ms  Neeru  Mehan”  that  the  B.  Comm.  was  the  equivalent  of  a  Bachelor’s  degree  at  a  reputable  Canadian  university,  and  that  the  B.  Comm.  and  M.  Comm.  together  were  comparable  in  academic  level  to  the  completion  of  a  four  year  (Honours)  Bachelor  Degree  at  such  a  university.    [12]                  In  her  examination-­‐in-­‐chief  the  grievor  admitted  that  she  had  seen  the  documents  before  she  submitted  them  to  York  University  and  knew  they  were  not  hers.  She  testified  that  her  husband  told  her  he  got  the  documents  from  his  older  brother  and  said  “you  don’t  have  to  worry  I  know  how  this  works  in  the  Ministry.”  Union  counsel  asked  her  how  she  felt  about  going  to  York  University  with  these  documents.  She  replied  “I  just  followed  him.  I  didn’t  do  anything.”  When  asked  by  union  counsel  whether  she  had  had  any  feeling  about  whether  what  she  was  doing  was  right  or  wrong,  she  said  “I  was  just  scared  of  him.  Being  a  manager  he  is  doing  all  these  things,  so  I  thought  whatever  he  was  doing  was  right.”  Asked  again  whether  she  had  had  any  thoughts  about  whether  what  she  was  doing  was  right  or  wrong,  she  replied  “As  I  said,  I  just  followed  him.”  Asked  why  it  was  she  did  what  she  did,  

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she  said  it  was  because  she  was  scared  for  her  life  and  her  children’s  lives,  referring  to  an  occasion  on  which  she  said  her  husband  had  told  her  mother  that  if  he  had  a  gun  he  would  shoot  her.    [13]                  In  January  2000,  the  Ministry  received  an  application  (under  cover  of  a  letter  dated  January  27,  1999)  that  appeared  to  be  from  the  grievor  for  a  Tax  Auditor  position  at  the  TA4  level.  [1]            In  his  cross-­‐examination  of  her  employer  counsel  drew  her  attention  to  the  signature  on  the  application  letter.  She  said  it  looked  like  hers,  and  that  she  could  have  signed  it,  but  insisted  that  her  husband  wrote  it.  When  asked  whether  she  knew  about  the  resume  that  accompanied  the  letter  she  answered  “he  used  to  say  sign  and  I  signed.”  The  accompanying  resume  recited  a  work  history  that  included  employment  as  an  “Accounting  Supervisor”  with  Royal  International  Trading  Co.  Inc.  from  July  1990  to  November  1992  and  as  an  “Accountant”  with  Pryanka  Inc.  from  September  1994  to  November  1997,  and  as  an  “Auditor”  with  “S.  Gupta  &  Associates,  Chartered  Accountants”  during  another  period.  The  resume  further  claimed  that  the  grievor  had  obtained  B.  Comm.  and  M.  Comm.  Degrees  from  the  University  of  Delhi,  and  referred  to  the  Certificate  of  Equivalency  issued  by  York  University  in  September  1999.      [14]                  The  Ministry’s  academic  requirements  for  a  TA4  position  were  that  the  applicant  have  completed  the  requirements  for  a  CA,  CMA  or  CGA  designation  or,  alternately,  have  a  university  degree  at  the  Bachelors  level  and  have  completed,  either  in  the  university  program  or  otherwise,  a  specific  list  of  courses  in  Accounting,  Taxation  and  Auditing.  The  grievor’s  application  was  apparently  rejected  at  the  screening  stage  because  it  did  not  show  that  she  had  completed  the  equivalents  of  the  specified  accounting  and  auditing  courses.      [15]                  Thereafter,  on  or  about  May  2,  2000,  the  grievor  filled  out  a  fax  cover  sheet  stating  that  5  pages  were  being  sent,  and  faxed  something  to  Ms.  Ginette  Stirrup  in  the  Ministry’s  HR  department.  The  grievor  says  she  does  not  recall  what  was  attached.  In  that  time  frame  the  Ministry  received  an  undated,  unsigned  letter  to  Ms.  Stirrup  that  began  “Further  to  our  telephone  conversations  last  week,  please  find  enclosed  the  list  of  courses  I  have  completed  in  B.  Comm.  and  M.  Comm.  which  will  qualify  me  for  the  TA4  position.”  The  letter  then  sets  out  a  list  of  courses.  It  appears  this  was  accompanied  by  a  copy  of  the  York  University  Certificate,  another  list  of  courses  and  two  pages  purporting  to  be  statements  of  marks  from  the  University  of  Delhi  for  Neeru  Sharma.  The  grievor  says  she  remembers  discussing  other  subjects  with  Ms.  Stirrup  in  that  time  frame,  but  not  the  matter  of  her  credentials.    [16]                  The  letter  discharging  the  grievor  referred  to  a  letter  of  May  8,  2000.  The  grievor  admits  that  she  delivered  that  letter  to  Ms.  Anidjar,  the  then  Director  of  the  North  York  office.  The  letter  was  addressed  to  “The  Selection  Board  –  TA4  Competition.”  It  began  “I  respectfully  submit  my  academic  credentials  for  the  position  of  TA4  …  .”  It  asserted  that  “I  have  obtained  Bachelor  of  Commerce  (Honours)  and  Master  of  Commerce  degrees  from  Delhi  University,  India.”  It  

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referred  to  the  York  University  certificate,  made  arguments  about  the  equivalency  of  the  specific  courses  taken,  and  ended  thus:    Please  reconsider  your  decision  and  let  me  know  what  do  you  think  about  it.  I  need  to  know  in  writing  your  opinion  why  you  disqualify  me  for  the  interview  of  the  position  of  Senior  Field  Auditor  (  TA4).    Thanks    Yours  truly    Neeru  Mehan    Field  Auditor-­‐  Retail  Sales  Tax    PS.  I  have  already  submitted  the  list  of  courses  and  evaluation  letter  from  York  University.    The  letter  was  unsigned.  The  grievor  says  she  did  not  prepare  it,  that  her  husband  did  that.  She  says  she  was  unaware  of  its  contents  when  she  delivered  it.  She  does  not  recall  any  subsequent  discussion  about  the  letter,  or  her  qualifications,  with  Ms.  Anidjar.    [17]                  The  grievor  testified  at  length  about  how  her  husband  had  been  controlling  and  abusive  was  during  their  marriage,  about  his  episodes  of  violence  and  threats  of  injury  or  death  toward  her.  She  testified  also  that  his  friends,  including  other  managers  in  the  Ministry,  had  told  her  she  should  be  more  subservient  in  her  relationship  with  him.  She  stated  that  she  went  along  with  whatever  he  wanted  her  to  do,  out  of  fear.  At  various  points  in  her  testimony  about  workplace  matters  she  also  said  that  she  did  as  he  directed  because  he  was  a  manager  and  therefore  knew  what  was  required  in  the  workplace.      [18]                  The  grievor’s  husband  left  their  matrimonial  home  in  June  2000.  He  had  her  served  with  divorce  papers  shortly  thereafter.  Divorce  proceedings  ensued.  She  testified  that  she  received  a  certificate  of  divorce  in  March  2003.    [19]                  In  August  2000  the  grievor  and  a  union  steward  attended  a  meeting  or  meetings  with  Ms.  Anidjar.  The  intended  purpose  of  the  initial  meeting  was  not  clearly  established  in  evidence.  A  memorandum  that  Ms.  Anidjar  sent  to  the  grievor  afterwards  says  the  meeting  had  been  set  up  to  review  the  grievor’s  educational  qualifications  and  compare  them  with  those  required  for  a  TA4  position.  Ms.  Anidjar  did  not  testify,  however.  The  grievor  was  the  only  witness  who  attended  the  initial  or  any  subsequent  meeting.  Her  testimony  is  that  she  had  had  nothing  to  do  with  raising  issues  about  her  qualifications  or  her  elimination  from  the  competition  for  a  TA4  positions  and  had  not  personally  requested  a  meeting  for  the  purpose  

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described  in  the  memorandum.  She  remembers  going  with  a  union  steward  to  a  meeting  with  Ms.  Anidjar.  She  does  not  recall  discussing  educational  qualifications.      [20]                  The  grievor  does  recall,  as  Ms.  Anidjar’s  memorandum  recites,  that  at  this  meeting  she  informed  Ms.  Anidjar  of  certain  activities  in  which  her  husband  had  been  engaged  prior  to  their  separation.  Those  activities  involved  his  providing  accounting  services  to  private  clients.  Ms.  Anidjar’s  memorandum  confirms  that  she  told  the  grievor  that  those  alleged  activities,  if  substantiated,  would  represent  a  grave  violation  of  the  Ministry’s  conflict  of  interest  rules.        [21]                  The  grievor  testified  that  she  reported  her  husband’s  activities  to  the  employer  because  she  had  become  fearful  about  their  consequences  for  her.  That  fear  had  been  provoked  by  the  execution  at  their  home  of  a  search  warrant  issued  at  the  request  of  federal  taxation  authorities,  a  search  warrant  that,  she  understood,  had  named  her  as  well  as  her  husband.    [22]                  In  addition  to  the  memorandum  to  which  I  have  referred,  Ms.  Anidjar  delivered  a  second  memorandum  to  the  grievor  after  the  August  meeting.  That  memorandum  addressed  in  detail  the  question  whether  the  academic  credentials  received  from  her  (as  the  employer  thought)  were  insufficient  to  demonstrate  that  she  had  the  academic  qualifications  necessary  for  a  TA4  position.  The  grievor  testified  that  she  understood  this  to  be  a  response  to  the  correspondence  created  by  her  husband  earlier  in  May,  and  stated  that  she  at  no  time  personally  spoke  with  Ms.  Anidjar  or  anyone  in  Human  Resources  about  her  credentials  or  the  application  for  the  TA4  position.  The  union’s  position  on  her  behalf  was  that  she  made  no  misrepresentations  to  the  employer  about  her  academic  credentials  after  her  separation  in  June  2000,  and  any  involvement  she  had  in  conveying  misrepresentations  prior  to  that  was  at  the  insistence  of  her  husband,  whose  schemes  she  had  been  powerless  to  resist  during  their  cohabitation.    [23]                  The  employer  investigated  the  grievor’s  allegations  concerning  her  estranged  husband’s  activities.  The  grievor  cooperated  in  the  investigation.  In  November  2000  it  suspended  both  of  them  with  pay  pending  the  outcome.  When  the  investigation  was  completed,  the  Ministry  concluded  that  her  husband  had  been  in  a  conflict  of  interest,  but  she  had  not.  He  was  discharged.  She  returned  to  work.  Following  her  return  to  work  there  were  health  and  other  issues  that  led  to  absences  from  work.  Some  managers  raised  issues  about  her  competence  and  productivity.  The  grievor  says  she  perceived  this  as  retaliation  engineered  by  her  husband  through  his  manager  friends.    [24]                  The  grievor’s  husband  appealed  his  discharge  to  the  PSGB.  She  testified  for  the  employer  at  the  PSGB  hearing,  which  began  in  June  2003  and  concluded  in  August  2004.  (His  dismissal  was  eventually  upheld  in  a  decision  issued  in  November  2005.)    

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[25]                  In  the  meantime,  by  memorandum  dated  August  13,  2003,  Mr.  Ratansi,  the  then  manager  of  her  section,  requested  that  the  grievor  clarify  her  employment  history  and  educational  credentials  and  provide  the  originals  of  the  documents  reflecting  the  latter:      It  is  my  understanding  that  during  discussions  with  your  manager  Kathleen  Young  at  the  time  of  your  last  PMCP,  you  indicated  to  her  your  desire  to  attend  a  number  of  training  sessions  to  be  provided  to  newly  hired  tax  auditors.  I  felt  that  this  request  was  unusual  considering  that  you  have  been  a  tax  auditor  since  1998  and  were  provided  all  the  required  training  at  that  time.  I  have  since  reviewed  your  file  to  gain  a  better  understanding  of  your  educational  and  work  experience  background.    This  review  has  revealed  certain  inconsistencies  with  respect  to  your  education  and  work  experience  as  stated  in  two  separate  resumes  and  the  statement  of  marks  you  have  submitted.  The  attached  worksheet  summarizes  this.  In  order  to  clarify  this,  I  ask  that  you  provide  me  a  written  response  to  the  following  questions  together  with  the  requested  documents  by  Tuesday  September  2,  2003.  If  you  are  unable  to  provide  the  documentation  by  that  date,  please  advise  me  in  writing  with  an  estimated  date  of  when  you  will  have  this  information.    1.  Please  provide  the  month  and  year  you  commenced  and  completed  your  Bachelor  of  Commerce  Degree.  Did  this  require  full  time  attendance  at  the  Educational  Institution?    2.  If  this  was  done  through  an  affiliated  college  of  the  University  of  Delhi,  please  provide  the  name  of  the  college.    3.  Please  provide  the  original  certificate  and  the  statement  of  marks.    4.  Please  provide  the  month  and  year  you  commenced  and  completed  your  Master  of  Commerce  Degree.  Did  this  require  full  time  attendance  at  the  Educational  Institution?    5.  If  this  was  done  through  an  affiliated  college  of  the  University  of  Delhi,  please  provide  the  name  of  the  college.    6.  Please  provide  the  original  certificate  and  the  statement  of  marks.    7.  Please  provide  original  transcript  from  CMA  showing  completion  of  the  Intermediate  Pre-­‐professional  level.    8.  Please  provide  your  employment  history  from  1983  to  1987.  Include  the  name  of  the  employer,  city  and  your  position.    [26]                  The  grievor  responded  in  a  memorandum  dated  September  11,  2003:    

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Yes,  I  asked  to  participate  in  a  number  of  training  courses  which  had  been  brought  to  my  attention.    My  request  was  based  upon:    My  previous  understanding  that  considering  the  trauma  and  harassment  I  experienced  prior  to  my  extended  absence  that  I  would  receive  re-­‐orientation  training  upon  my  return.    Comments  by  my  manager  that  I  was  not  completing  files  according  to  standards,  not  withstanding  her  PMCP  documentation  of  satisfactory  performance;    Comments  by  my  manager  belittling  my  experience  due  a  “perceived  failure”  to  perform  and  document  apparently  inappropriate  tests  on  small  vendor  audits.  She  offered  criticism  that  I  had  not  tested  for  goods  imported  from  the  United  States  by  convenience  stores.  No  other  manager  had  given  such  pre  audit  direction  or  raised  such  review  criticisms  when  the  test  were  not  consistent  with  the  type  of  business  nor  indicated  by  the  original  risk  analysis.    My  perceived  need  to  ensure  that  after  the  events  of  the  preceding  years  that  I  was  fully  conversant  with  the  policy,  procedural  and  legislative  changes  introduced  during  that  period.  You  may  know  that  I  had  been  stripped  of  all  Ministry  reference  materials  and  was  therefore  not  in  a  position  to  otherwise  identify  the  changes  which  had  occurred  immediately  prior  to  and  during  my  absence.    You  refer  to  inconsistencies  between  resumes  for  two  different  positions.  You  have  not  however  referenced  the  advertisements  and  qualifications  stipulated  in  those  competitions.  It  is  accepted  practice  to  tailor  ones  resume  and  covering  letter  to  specifically  address  the  requirements  of  the  position.  To  my  recollection  those  postings  did  not  ask  for  “curriculum  vitae”.  Your  analysis  addresses  neither  the  posting  nor  my  submission  for  the  position  which  I  now  hold.  I  must  therefore  protest  your  pretext  for  and  investigation  of  minor  variances  between  several  resumes  prepared  for  significantly  different  positions.    You  have  raised  specific  questions  relative  to  my  Indian  educational  experiences  and  qualifications.  I  am  sure  that  you  are  aware  that  many  of  these  same  documents  were  previously  submitted  for  review  by  our  Regional  Director.  In  deference  to  your  current  position,  I  will  however  respond  to  your  questions  to  the  best  of  my  recollections.  I  regret  that  in  this  current  climate  of  distrust  that  I  am  not  prepared  to  expose  these  original  documents  to  the  vagaries  of  this  office.  The  originals  have  been  previously  examined.  I  am  not  aware  that  you  have  any  formal  qualifications  as  a  forensic  examiner  hence  I  am  at  a  complete  loss  to  understand  your  perceived  need  for  access  to  the  originals.  They  shall  remain  on  secured  deposit  with  a  financial  institution.  I  will  supply  Certified  True  Copies  of  the  evaluations  and  equivalencies  provided  York  University  and  Society  of  Management  Accountants  (CMA).  

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 Our  director  has  previously  reviewed  a  copy  of  my  B.Comm  (Honours)  transcript  issued  by  University  of  Delhi  and  the  Canadian  equivalencies  as  stipulated  in  the  ministry  policy  for  the  minimum  educational  qualification  of  each  class  of  auditors.    It  is  my  recollection  that  after  working  in  Canada  India  [sic]  for  a  number  of  months  at  an  Indian  accounting  firm  following  my  immigration,  that  I  returned  to  India  to  sit  these  exams  in  1985.    You  have  requested  information  regarding  a  Masters  certificate.  I  have  not  referred  to  that  document  for  my  current  position.  I  have  learned  that  as  a  New  Canadian  with  foreign  credentials  it  is  not  to  our  advantage  to  appear  overqualified  when  applying  for  a  junior  position.    I  understand  in  a  meeting  with  my  Opseu  representative  that  you  stated  that  your  internet  investigation  of  my  alma  mater  did  not  disclose  any  avenue  of  off  campus  study.  Where  as  your  memo  had  stipulated  that  your  enquiries  were  based  upon  my  request  for  training  it  appears  that  you  have  now  validated  your  questioning  of  my  Canadian  Equivalencies  based  upon  your  misunderstanding  of  the  information  available  at  www.du.ac.in  which  provides  a  site  map  link  “correspondence”.  That  link  fully  discloses  the  remote  study  program  at  Delhi  University  which  was  begun  in  1962!  I  am  at  a  loss  to  understand  your  current  justification  of  this  investigation  based  upon  information  reportedly  derived  from  your  internet  search.    In  your  memo,  you  posed  a  number  of  employment  related  question  [sic]  which  do  not  appear  related  to  a  review  of  the  educational  qualifications  for  my  current  position.  Those  references  would  have  been  reviewed  and  validated  during  the  previous  competitions.  As  your  questions  do  not  relate  directly  to  educational  issues  and  have  been  thoroughly  canvassed  during  a  previous  investigation  and  sworn  statements,  I  consider  this  renewed  questioning  to  be  at  best  a  continuation  of  the  workplace  harassment  initiated  by  Varinder  Mehan  prior  to  his  dismissal  —  harassment  in  which  several  of  his  management  peers  cooperated  and  now  appear  to  perpetuate  on  his  behalf.    The  Ministry  completed  a  thorough  investigation.  I  was  cleared  of  culpable  activity  and  re-­‐instated.  I  did  not  expect  that  the  harassment  would  continue  or  that  the  recommended  re-­‐orientation  training  would  be  denied.    While  your  manager  or  your  predecessors  may  have  failed  to  fully  brief  you  or  to  otherwise  prepare  the  management  team  for  the  circumstances  of  my  absence  and  return  considering  your  current  investigation,  I  am  left  with  significant  doubts  concerning  your  objectivity  in  these  matters.  Failing  any  new  evidence  or  allegations  of  culpable  fraudulent  activity  in  addition  to  the  issues  previously  investigated,  your  actions  relative  to  my  education  and  employment  history  are  unsupportable.    

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Without  new  supporting  evidence,  your  investigation  which  so  immediately  follows  the  attempts  by  Kathleen  Young  to  inappropriately  obtain  my  complete  medical  history  is  tainted  and  must,  like  that,  be  considered  harassment.    The  grievor  denies  that  she  was  saying  in  this  memorandum  that  the  credentials  referred  to  were  actually  true.  “It  was  an  argument,”  she  said,  “I  wasn’t  telling  him  I  did  it.”  Pressed  again  that  this  said  the  credentials  were  real,  she  answered  “no,”  that  she  was  only  saying  that  they  had  been  investigated.    [27]                  Under  cover  of  a  letter  dated  September  13,  2003,  the  grievor  filed  a  lengthy  complaint  with  the  Deputy  Minster  of  Finance  under  the  employer’s  Workplace  Discrimination  and  Harassment  Prevention  Policy.  In  it  she  complained  of  a  number  of  management  actions,  including  the  questioning  of  her  credentials.  The  following  passage  from  the  second  page  of  her  covering  letter  is  representative  of  the  nature  and  focus  of  the  complaint:    Management  of  this  office  has  failed  to  action  my  requests  for  physical  accommodation,  has  failed  to  advise  or  assist  me  when  I  reported  a  job  related  injury.  The  denial  of  physical  accommodation  has  been  a  direct  contravention  of  public  service  policies.  A  recent  attempt  by  my  manger  [sic]  to  gain  access  to  my  “complete  medical  history”  was  harassment  in  the  first  degree  and  a  blatant  disregard  for  the  stated  position  of  the  Ontario  Human  Rights  Commission  in  that  regard.    Individual  members  of  the  local  management  team,  with  support  of  one  or  more  Human  Resources  Consultants  have  adopted  the  aforementioned  course  of  harassment.  Senior  management  has  condoned,  perpetuated  and  otherwise  failed  to  protect  me  from  harassment  initiated  by  or  on  behalf  of  my  husband  while  he  was  employed  by  the  ministry.  The  most  recent    investigation  of  my  work  and  academic  history  is  consistent  with  and  appears  to  be  a  continuation  of  the  original  slanders  made  by  my  husband  and  his  management  colleagues  notwithstanding  that  my  transcripts  and  evaluations  had  been  previously  reviewed  by  our  Regional  Director,  Nicole  Anidjar  and  others.    [28]                  The  grievor  attached  to  her  complaint  a  copy  of  her  memorandum  to  Mr.  Ratansi  and  elaborated:    You  will  also  note  from  the  attached  documentation  that  senior  management  continue  to  question  my  Indian  academic  record  notwithstanding  that  they  have  twice  received  or  examined  the  original  evaluations  and  equivalencies  issued  by  York  University  and  The  Society  of  Management  Accountants  of  Ontario.    The  Regional  Audit  Manager  on  September  10,  2003  stated  to  my  union  representative  that  based  upon  his  review  of  the  web  site  for  my  alma  mater  that  I  could  not  have  completed  these  programs  as  Delhi  University  does  not  have  a  remote  study  program!  The  remote  study  program  is  fully  disclosed  on  the  website:  

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www.du.ac.in  and  has  been  in  operation  since  1962.  His  current  investigation  is  unfounded  and  I  believe  Harassment  based  upon  Place  of  Origin  in  contravention  of  the  Ontario  Human  Rights  Code.    [29]                  The  grievor  further  addressed  the  matter  of  her  qualifications  in  an  attachment  to  the  covering  letter,  in  which  she  set  out  details  of  the  behaviour  that  she  said  amounted  to  harassment:    My  academic  and  experience  history  were  disclosed  during  two  competitions,  reviewed  by  the  Director  of  the  North  York  Regional  Office,  and  evaluated  by  two  educational  institutions.  In  defence  of  my  husbands  legal  action  against  the  ministry  and  in  the  presence  of  ministry  officials  I  have  been  examined  under  oath  on  my  qualifications  for  the  position  which  I  hold.  That  evidence  has  not  been  refuted  hence  I  do  not  understand  this  renewed  attention  to  my  academic  history.  This  investigation  appears  to  be  driven  by  a  management  need  to  discredit  me  for  issues  previously  raised  or  a  refusal  to  acknowledge  educational  certificates  and  credits  earned  in  my  country  of  origin.    [30]                  The  grievor  testified  that  Mr.  Ratansi’s  questions  about  her  qualifications  were  harassment  because,  she  believed,  managers  already  knew  about  the  fake  papers  her  husband  had  submitted.  She  acknowledged  there  was  nothing  in  the  complaint  about  the  credentials  being  fake,  and  said  that  was  “because  this  was  about  harassment,  not  about  credentials.”  As  for  the  statements  in  her  complaint  about  her  having  been  examined  about  her  qualifications  in  the  defence  of  her  husband’s  legal  action  against  the  Ministry,  she  repeatedly  testified  that  she  had  not  been  asked  about  or  testified  about  her  qualifications  in  that  hearing.  She  stated  that  her  husband  had  known  about  her  qualifications  and  that  what  she  was  saying  in  the  complaint  was  that  her  husband  knew  all  these  things  and  that  this  “should  not  be  challenged  or  should  not  be  neglected.”      [31]                  Mr.  Ratansi  nevertheless  made  enquiries  of  Delhi  University  concerning  the  academic  credentials.  Because  the  grievor  had  accused  Mr.  Ratansi  of  harassment,  however,  the  then  acting  Director  of  the  North  York  office  repeated  those  enquiries  out  of  an  abundance  of  caution.  The  responses  they  received,  in  October  2003  and  April  2004,  were  that  the  documents  were  “fake,”  that  there  was  no  record  of  a  Neeru  Sharma  having  taken  those  courses  or  achieved  those  results.      [32]                  In  mid-­‐May  2004,  after  he  became  the  new  Director  of  the  North  York  office,  John  Andersen  was  advised  of  the  information  that  had  been  received  from  Delhi  University.  He  then  met  with  the  grievor  and  suspended  her  with  pay  pending  an  investigation  into  the  veracity  of  her  accounting  credentials.  Communications  ensued  between  Mr.  Andersen  and  a  union  steward  about  when  the  grievor  would  be  able  to  meet  with  Mr.  Andersen  to  discuss  the  matter.  Eventually  he  was  told  she  would  meet  on  June  18,  2004.  She  attended  with  the  union  steward.  Mr.  Andersen  told  her  he  wished  to  ask  her  the  following  two  questions:    

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“I  have  provided  you  with  a  copy  of  a  letter  from  the  University  of  Delhi  which  disputes  the  veracity  of  the  credentials  that  you  provided  to  support  your  eligibility  to  compete  for  a  TA  2  position  in  Retail  Sales  Tax.  Do  you  dispute  the  accuracy  of  the  information  contained  in  the  letter  from  the  University?”    “If  your  credentials  were  not  correct  why  did  you  request  an  explanation,  which  you  were  provided  on  August  25,  2000,  from  the  former  Director  of  the  North  York  Regional  Tax  Office,  Nicole  Anidjar,  as  to  the  academic  qualifications  of  a  Tax  Auditor  4  in  Retail  Sales  Tax?”    The  grievor  said  she  would  not  answer  the  questions  orally  but  would  instead  take  a  copy  of  the  questions  and  provide  a  written  response.      [33]                  She  eventually  responded  by  letter  dated  July  5,  2004  as  follows:        This  statement  is  provided  voluntarily  to  assist  with  an  internal  review  by  my  employer.  I  have  not  waived  nor  do  I  intend  to  waive  any  rights  against  self  incrimination  in  criminal  proceedings.  Nor  do  I  admit  any  criminal  intent  in  this  matter.  This  statement  is  not  intended  to  authorize  collection  of  personal  information  beyond  that  contained  herein.    Before  responding  specifically  to  the  questions  submitted  by  Mr.  Andersen  I  believe  it  would  be  appropriate  to  put  the  documents  referred  to  in  context.    It  was  not  I  who  drafted  the  credentials  or  the  request  for  explanation  relating  to  the  letter  from  the  University  of  Delhi.  It  was  my  ex-­‐husband  who  at  all  times,  who  initiated  the  documentation  and  drafted  it.  I  merely  signed  it  under  duress.  At  all  times  I  was  assured  that  he  would  take  care  of  the  situation.    Accordingly,  while  I  do  not  dispute  the  accuracy  of  the  information  contained  in  the  letter  from  the  University  I  respectfully  request  that  you  view  my  actions  and  unwilling  participation  in  light  of  the  contents  of  this  response.    As  indicated  above  the  request  for  an  explanation  which  is  referred  to  in  question  2  was  drafted  by  my  ex-­‐husband.  Thus,  in  reality,  it  was  nor  [sic]  I  who  requested  the  information.  The  reason  for  the  request  was  never  explained  to  me.    In  regard  to  the  foregoing  I  also  request  that  you  look  at  my  actions  in  light  of  the  circumstances  surrounding  my  life  at  that  time.  As  I  am  sure  you  are  aware.  I  was  going  through  a  very  acrimonious  divorce.  This  divorce  was  the  culmination  of  a  very  abusive  relationship.  Throughout  my  marriage  I  was  demeaned  and  physically  assaulted.  As  a  result  of  the  relentless  abuse  which  included  an  assault  with  a  hot  iron  smashing  of  a  door  on  my  stomach  while  I  was  pregnant,  threats  to  my  well  being  and  to  my  life.  I  feared  for  my  safety.  In  fact,  my  husband  was  taken  to  jail  at  one  point  after  one  such  hitting  incident.    

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In  addition,  my  daughter  was  diagnosed  with  ulcerative  colitis  in  1998  and  remained  symptomatic  until  May  2001.  Further,  I  have  been,  and  remain,  under  a  doctor’s  care  for  depression.    It  was  due  to  this  systematic  strategy  by  my  husband  of  diminishing  my  self-­‐esteem  that  I  became  unable  to  resist  his  suggestions.  As  well,  the  deterioration  of  my  health  and  that  of  my  daughter  further  undermined  my  ability  to  withstand  his  attacks  and  also  compromised  my  judgment.  Ultimately,  as  a  means  of  self  preservation  and  out  of  concern  for  my  children’s  safety  and  health  I  reluctantly  acquiesced  to  his  schemes.    I  felt  it  was  necessary  for  me  to  put  these  questions  in  context.  While  I  may  have  participated  and  I  sincerely  regret  my  participation  my  actions  were  involuntary.  Thus,  I  ask  the  Ministry  make  its  decision  with  these  facts  in  mind.  I  further  request  that  the  Ministry  provide  me  with  an  opportunity  to  continue  my  employment.  I  would  like  an  opportunity  to  show  that  I  am  trustworthy.  Further,  my  children  will  suffer  if  I  am  not  provided  this  opportunity.  In  that  regard  my  husband  has  indicated  in  his  divorce  affidavit  that  he  earns  only  $11,000  per  year  (tax  returns  2003).  As  can  be  seen  due  to  this  I  am  the  only  source  of  financial  support  for  my  children.  Loss  of  employment  would  be  devastating  to  them.  Further,  I  am  prepared  to  accept  whatever  controls  and/or  disciplinary  measures  the  Ministry  considers  appropriate.  My  only  request  is  that  it  not  terminates  [sic]  my  service  or  penalizes  [sic]  me  financially.  I  would  be  pleased  to  go  to  any  remedial  courses  which  the  Ministry  would  consider  appropriate  under  the  circumstances.    I  thank  you  for  your  kind  consideration  of  the  foregoing.  Should  you  have  any  further  questions  or  concerns  I  would  be  pleased  to  address  them.  In  addition,  I  have  documentation  relating  to  my  divorce  which  substantiates  the  abuse  and  my  medical  condition  referred  to  above.  I  would  be  prepared  to  provide  copies  of  this  documentation  at  your  request.  I  sincerely  regret  considering  the  working  conditions  I  encountered  I  was  not  liberty  to  bring  this  matter  forward  earlier.    [34]                  Union  counsel  took  the  grievor  through  this  letter,  inviting  her  point  by  point  confirmation  of  the  assertions  in  it.  When  he  came  to  the  statement  in  the  eighth  paragraph  that  she  “became  unable  to  resist  his  suggestions,”  he  asked  what  suggestions  she  was  referring  to.  There  was  a  long  pause,  as  there  often  was  when  the  grievor  was  asked  questions  to  which  her  answer  was  not  “I  do  not  remember”  or  “I  do  not  recall.”  Eventually  she  said  that  one  time  her  husband  said  that  she  should  leave  her  job  with  the  Ministry  and  “go  private,”  that  he  would  tell  her  which  companies  to  go  to  offering  help  in  getting  tax  refunds,  and  they  would  give  her  50  percent.  Union  counsel  asked  if  she  had  resisted  that  suggestion.  She  replied  that  she  had  ignored  it.  Then  she  added  “certain  things  he  insisted  he  forced  me  to  do  things  at  that  time,  I  was  so  helpless.”  In  response  to  union  counsel’s  further  questions,  she  eventually  said  that  that  was  the  only  suggestion  that  she  had  ignored  and  added  that  “some  things  he  forced  me,  threatened  me  to  do.”  She  elaborated  that  her  husband  was  “greedy  for  money”  and  would  say  to  her  “if  you  do  this  you  

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will  get  this  much  money  and  we  will  have  this.”  Then  she  testified  that  delivery  to  Ms.  Anidjar  of  the  letter  of  May  8,  2000  was  one  of  the  suggestions  she  had  been  unable  to  resist,  but  said  she  could  not  recall  any  other  examples.  She  did  not  say  what  threat,  if  any,  had  induced  her  to  deliver  the  letter.    [35]                  Union  counsel  then  asked  the  grievor  what  “schemes”  she  had  in  mind  when  she  wrote  that  she  had  “reluctantly  acquiesced  to  his  schemes.”  Her  first  response  was  another  reference  to  the  refunds  scheme,  her  husband’s  scheme  that  she  would  work  for  a  private  company  and  he  would  tell  her  which  companies  were  supposed  to  get  refunds.  Pressed  to  elaborate,  she  eventually  stated  that  taking  the  fake  documents  to  York  was  one  of  the  schemes,  and  that  delivering  the  May  8th  letter  was  another.    Then  she  added  the  preparation  for  the  interview  for  the  FO2/TA2  position,  about  which  she  claimed  he  had  said  “they  are  my  friends,  you  don’t  have  to  worry.”  Union  counsel  asked  her  how  she  had  felt  at  the  time  about  participating  in  his  schemes.  She  replied  that  she  did  not  know  she  was  participating  in  schemes,  that  he  was  a  manager  and  she  thought  he  knew  everything.    [36]                  Union  counsel  asked  the  grievor  what  she  meant  when,  in  the  final  sentence  of  the  letter  of  July  5,  2004,  she  said  that  she  had  not  been  at  liberty  to  bring  this  matter  forward  earlier.  She  said  “this  matter”  was  the  matter  of  the  false  academic  documents  and  resume.  She  said  she  had  not  been  at  liberty  due  to  “all  the  conditions”,  because  of  her  ex-­‐husband  and  all  he  had  done  and  because  of  advice  she  said  a  union  steward  had  given  her  before  she  met  with  Ms.  Anidjar  in  August  2000.  Here  she  repeated  earlier  testimony  that  when  speaking  to  the  union  steward  before  that  meeting  she  had  told  him  that  there  was  something  wrong  with  her  resume  –  not  that  it  was  false,  just  that  there  was  something  wrong  with  it,  that  it  had  been  prepared  and  sent  by  her  husband  –  and  that  he  had  replied  “they  are  not  talking  about  you;  when  they  talk  about  you,  you  should  speak,”  and  told  her  that  they  were  asking  about  her  husband,  so  she  should  just  talk  about  her  husband.    [37]                  In  late  July  2004  Mr.  Andersen  received  a  fax  that  had  been  written  as  though  it  came  from  the  grievor,  purporting  to  respond  to  his  invitation  to  provide  additional  information.  The  fax  asserted  that  the  “allegations  of  my  competency  and  qualifications  was  known  to  various  managers  at  RTO-­‐NY  having  been  a  topic  of  formal  and  gossip  discussions  for  a  number  of  years.”  It  alleged  that  the  manager  who  had  informed  her  of  the  meeting  at  which  Mr.  Andersen  suspended  her  in  May  had  spoken  to  her  ex-­‐husband  by  telephone  that  same  day.  It  also  asserted  that  she  had  given  no  permission  for  the  collection  of  information  about  her  from  Delhi  University.  It  demanded  to  know  how  the  letters  from  the  university  had  been  authenticated  and  under  what  provisions  of  the  Freedom  of  Information  legislation  her  personal  information  had  been  gathered,  retained  and  distributed.  Mr.  Andersen  testified  in  chief  that  he  did  not  know  whom  this  fax  had  actually  come  from.  During  his  cross-­‐examination  of  Mr.  Andersen  union  counsel  asserted  that  the  fax  had  come  from  the  grievor.    

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[38]                  In  the  meantime,  the  third  party  investigator  retained  to  investigate  the  grievor’s  WDHP  complaint  had  issued  his  report,  in  which  he  concluded  that  the  complaint  was  without  foundation  and,  moreover,  had  been  made  maliciously.      [39]                  At  a  further  meeting  on  August  9,  2004,  Mr.  Andersen  advised  the  grievor  of  his  preliminary  conclusions.  They  were  that  she  had  misrepresented  her  qualifications  at  the  hiring  stage,  had  continued  to  do  both  before  and  after  her  separation  from  her  husband  and  had  made  her  allegations  of  discrimination  and  harassment  maliciously  and  in  bad  faith.  He  invited  any  further  explanation  she  had  to  offer.  The  meeting  adjourned  to  August  11,  2004,  when  the  issues  were  discussed  further.  The  grievor  said  she  had  been  receiving  counselling  and  was  under  doctor’s  care  and  asked  for  the  opportunity  to  provide  Mr.  Andersen  with  reports  from  the  counsellor  and  doctor.  He  agreed  to  await  those  reports  before  making  his  final  decision.    [40]                  The  counsellor’s  report  provided  no  description  of  her  qualifications.  It  said  that  she  had  been  seeing  the  grievor  since  September  2003,  during  which  she  had  presented  with  confused  cognitive  states,  sleeplessness,  hypervigilence  and  high  anxiety  levels.  It  noted  that      …  the  client  reported  feeling  overwhelmed  by  a  stressful  work  situation,  which,  in  her  evaluation,  was  due  to  intimidation  by  her  former  spouse.  She  stated  that  her  reluctance  to  disclose  information  (which  she  states  was  fraudulently  prepared  by  her  ex-­‐spouse)  was  due  to  fear  of  loss  of  employment  which  she  believed  would  leave  her  immediate  family  financially  destitute.  She  disclosed  that  she  was  also  the  target  of  physical  and  verbal  abuse  during  their  marriage  and  felt  restricted  by  family  of  origin,  cultural,  and  religious  doctrines  defining  acceptable  roles  far  women.    The  report  did  not  suggest  that  the  grievor’s  difficulties  had  impaired  her  ability  to  distinguish  right  from  wrong  or  to  make  appropriate  judgments.    [41]                  The  grievor’s  family  doctor  spoke  with  Mr.  Andersen  and  then  sent  him  a  letter  dated  September  16,  2004.  The  parties  have  agreed  that  the  following  portion  of  the  letter  can  be  treated  as  expert  opinion  evidence  concerning  the  grievor’s  health  and  that  of  her  daughter:      In  addition,  she  was  also  aware  of  the  fact  that  as  a  supervisor  he  had  hired  many  other  individuals  in  the  same  department  and  these  individuals  were  seen  to  be  natural  allies  of  her  husband  and  she  was  therefore  frightened  to  confront  any  other  behaviour  that  he  might  have  been  responsible  for  on  a  professional  level.  The  conflicts  in  both  her  marital  situation  and  employment  environment  had  taken  their  toll  in  a  physical  sense  in  that  she  had  developed  in  the  last  several  years  hypertension  or  elevated  blood  pressure  which  might  in  part  be  due  to  congenital  and  environmental  factors  of  a  physical  nature,  such  as  poor  diet  and  lifestyle  but  may  also  have  been  aggravated  by  the  extreme  psychological  and  emotional  stress  

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to  which  she  was  subjected.  On  several  occasions  she  had  to  be  taken  to  the  emergency  department  for  treatment  of  suggestive  cardiac  symptoms,  although,  her  cardiac  function  thus  far  has  not  been  irreversibly  impaired.  However,  she  has  been  treated  with  a  number  of  very  potent  pharmacologic  agents  in  order  to  control  her  blood  pressure.    During  the  period  in  which  she  was  with  her  husband  there  were  also  problems  that  arose  in  her  children  particularly  in  the  older  child,  her  daughter,  Natasha,  who  in  1998  was  diagnosed  with  ulcerative  colitis.  This  is  a  condition  that  is  believed  to  be  of  an  auto-­‐immune  nature,  that  is  a  condition  which  may  be  brought  about  by  circumstances  that  arise  out  of  the  immune  system  in  an  individual  but,  certainly,  psychological  stress  can  exacerbate  and  make  it  much  worse.  Since  the  parents  separated,  this  condition  has  gone  into  remission  in  the  daughter  as  there  has  been  a  more  peaceful  atmosphere  in  the  home  and,  although  she  must  continue  to  be  kept  under  surveillance  for  recurrence  of  the  condition,  at  the  moment  the  condition  has  reached  a  state  of  remission  and  the  daughter  doesn’t  have  the  same  symptoms  that  she  had  at  the  onset  of  this  condition.    [42]                  Mr.  Andersen  testified  that  what  he  was  looking  for  in  the  reports  from  the  counsellor  and  the  doctor  was  an  explanation  for  the  grievor’s  delay  in  revealing  the  misrepresentations  and  lack  of  qualifications  after  she  and  her  husband  separated  and  he  could  no  longer  have  been  an  impediment  to  her  doing  so.  In  particular,  he  wondered  whether  there  would  be  information  that  the  grievor  had  been  unable  to  make  competent  or  rational  decisions  or  to  discern  that  she  was  in  a  position  for  which  she  did  not  have  credentials  since  the  time  she  separated  from  her  husband.  He  found  nothing  of  that  sort  in  the  letters  provided.    [43]                  Mr.  Andersen’s  view  was  that  the  grievor’s  ongoing  concealment  of  her  lack  of  qualifications  had  exposed  the  Ministry  to  considerable  risk  that  taxpayers’  compliance  had  not  been  adequately  assessed  and  that  amounts  owing  had  not  been  identified  and  collected.  Her  having  continued  in  a  position  for  which  she  was  not  qualified  had  also  created  an  equity  issue  in  relation  to  others  in  the  position  did  have  the  requisite  qualifications,  as  well  as  those  who  did  not  but  would  have  liked  to  have  the  position  nevertheless.  He  observed  that  the  reputation  of  the  Ministry  was  closely  related  to  the  conduct  and  integrity  of  its  employees,  and  it  was  extremely  important  that  it  be  able  to  trust  its  employees  and  rely  on  their  integrity.      [44]                  Mr.  Andersen  concluded  that  however  involuntary  the  grievor’s  actions  may  have  been  before  her  separation  from  her  husband,  her  failure  to  reveal  the  truth  thereafter  was  voluntary  and  had  destroyed  the  trust  on  which  continued  employment  depended.  He  was  not  satisfied  that  he  should  put  her  in  another  job,  nor  even  that  he  could  do  so  given  the  requirement  of  the  collective  agreement  that  vacant  jobs  be  posted.  He  was  prepared  to  accept  that  the  grievor  had  withheld  the  truth  because  she  wanted  to  keep  her  job,  as  the  counsellor  and  doctor  had  both  speculated  in  their  letters.  He  believed  that  the  grievor  could  have  revealed  her  own  situation  when  she  reported  her  husband’s  misconduct.  

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 [45]                  During  cross-­‐examination  it  was  put  to  Mr.  Andersen  that  a  number  of  managers  had  been  acting  as  tools  of  the  grievor’s  husband  in  a  conspiracy  to  marginalize  the  grievor,  that  these  managers  had  known  all  along  that  she  did  not  have  the  proper  qualifications  for  her  job  and  that  her  failure  to  be  forthcoming  had  been  a  product  of  or  reaction  to  this  alleged  conspiracy.  Union  counsel  was  required  to  provide  particulars  of  the  alleged  conspiracy.  The  particulars  provided  were  largely  a  repetition  of  the  allegations  made  by  the  grievor  in  her  WDHP  complaint.      [46]                  When  union  counsel  first  made  these  conspiracy  allegations  he  said  that  the  union  would  rely  on  what  had  been  reported  by  Paul  Massé  (a  former  manager  of  the  grievor’s)  to  Elio  Canessa  (the  senior  manager  in  the  area  in  which  the  grievor  worked)  and  Nicole  Anidjar  (the  then  Director  of  the  North  York  office)  in  a  lengthy  memorandum  in  September  2000.  The  grievor’s  fax  to  Mr.  Andersen  in  late  July  2004  also  referred  to  this  memorandum  and  asserted  that  Mr.  Massé  stood  by  his  report.  The  union  did  not  call  Mr.  Massé  to  testify  about  the  alleged  conspiracy  or  anything  else.      [47]                  Union  counsel  put  to  Mr.  Andersen  that  the  grievor  had  told  him  Elio  Canessa  had  been  aware  that  she  did  not  have  the  proper  qualifications.  He  said  he  had  put  this  allegation  to  Mr.  Canessa  during  his  investigation  and  that  Mr.  Canessa  had  denied  it.  The  union  did  not  call  Mr.  Canessa.      [48]                  The  grievor’s  testimony  did  not  establish  that  Mr.  Canessa  knew  (before  the  employer’s  correspondence  with  Delhi  University)  either  that  she  lacked  the  qualifications  for  her  FO2/TA2  job  or  that  documents  submitted  in  support  of  her  application  for  that  job  had  been  false.  Although  she  repeatedly  testified  that  she  believed  managers  had  been  aware  of  her  lack  of  qualifications,  her  testimony  provided  no  basis  for  this  belief  beyond  the  fact  that  her  husband  had  been  a  manager  and  had  been  friends  with  other  managers.      Decision    [49]                  The  union  concedes  that  the  grievor  did  not  have  the  necessary  qualifications  for  the  tax  auditor  position  from  which  she  was  dismissed,  either  when  she  was  awarded  the  position  or  when  she  was  dismissed  from  it  nearly  six  years  later.  There  is  no  dispute  that  those  qualifications  were  and  are  essential  for  that  position.  The  Ministry  has  a  very  strong  interest  in  ensuring  not  only  that  tax  auditors  are  qualified  to  perform  their  functions  but  also  that  they  appear  to  taxpayers  and  their  advisors  to  be  qualified  (as  the  union  argued  vigorously  in  Cherwonogrodzky  et  al.,  2002-­‐2973  at  al.,  (April  14,  2004,  Gray),  2004  55340  (ON  GSB),  2004  55340,  (2004)  127  L.A.C.  (4th)  150).  There  is  no  challenge  to  the  Ministry’s  having  removed  her  from  the  position.      [50]                  The  union  also  concedes  that  the  grievor’s  conduct  gave  the  employer  cause  to  impose  some  discipline.  The  issues  here  are  whether  it  should  have  

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imposed  a  lesser  penalty  but  kept  her  as  an  employee  in  another  job  and  whether,  in  the  exercise  of  my  discretion,  I  should  now  direct  it  to  do  that.    [51]                  Mr.  Andersen  observed  that  the  employer  could  not  have  placed  the  grievor  directly  into  another  position,  having  regard  to  its  collective  agreement  obligation  to  post  vacancies.  If  the  employer  had  been  otherwise  inclined  to  retain  the  grievor  as  an  employee,  though,  that  is  an  impediment  to  which  it  and  the  union  might  have  found  a  solution.  The  central  reason  for  the  employer’s  decision  to  dismiss  the  grievor  from  employment  altogether  was  her  failure  to  tell  it  the  truth  in  a  timely  way.  Even  if  her  involvement  in  the  initial  deception  and  her  failure  to  disclose  during  cohabitation  with  her  husband  could  be  explained  as  the  result  of  his  duress,  the  employer  felt  she  had  been  culpably  dishonest  in  failing  to  disclose  the  deception  and,  indeed,  actively  resisting  its  discovery,  in  the  four  year  period  after  her  cohabitation  with  her  husband  ended.        [52]                  In  argument  employer  counsel  referred  to  Brown  and  Beatty,  Canadian  Labour  Arbitration  (3d  edition)  §7:3324,  as  well  as  a  number  of  awards  and    concerning  the  consequences  of  innocent  or  deliberate  misrepresentation  in  applications  for  employment:  Seguin,  2004-­‐0009  (Brown,  January  13,  2005),  Bradley,  1050/94,  etc.  (Finley,  March  8,  1996),  Dain,  3814/92  (Gorsky,  December  13,  1994),  Koufis,  372/82  (Barton,  November  27,  1982),  McKenna,  103/79  (Swan,  November  18,  1980)  (reported  at  (1981),  28  L.A.C.  (2d)  410,  Re  Weyerhaeuser  Canada  Ltd.  and  I.W.A.,  Loc.  1-­‐423,  (1989)  4  L.A.C.  (4th)  41  (Vickers),  Re  Canadian  Airlines  International  Ltd.  v.  International  Assn.  of  Machinists  and  Aerospace  Workers,  Local  Lodge  764  (O’Neill),  [1999]  C.L.A.D.  No.  577  (Munroe),  Re  Westfair  Foods  Ltd.  and  United  Food  &  Commercial  Workers  Union,  Local  247,  (2005)  131  L.A.C.  (4th)  352  (Taylor),  Copp  v.  Canada  Customs  and  Revenue  Agency,  [2003]  C.P.S.S.R.B.  No.  8  and  Re  Douglas  Aircraft  Co.  of  Canada  Ltd.  And  United  Automobile  Workers,  Local  1967,  (1973)  2  L.A.C.  (2d)  147  (Simmons).      [53]                  Union  counsel  referred  to  Brown  and  Beatty,  Canadian  Labour  Arbitration  (3d  edition)  §7:4400  (Mitigating  Factors)  as  well  as  Re  Gould  Manufacturing  of  Canada  Ltd.  and  United  Steelworkers  of  America  (1972),  1  L.A.C.  (2d)  314  (Shime)  (jud.  rev.  denied  [1973]  2  O.R.  279  (Ont.  Div.  Ct.)),  Re  Bell  Canada  and  Communications  &  Electrical  Workers  of  Canada  (1992),  24  L.A.C.  (4th)  116  (Shime),  Re  Sensenbrenner  Hospital  and  Service  Employees  International  Union,  Local  204  (2003),  115  L.A.C.  434  (Brent)  and  Re  Versacold  Group  and  Teamsters,  Local  419  (2000),  85  L.A.C.  (4th)  366  (Davie).    [54]                  Decisions  of  this  Board  have  generally  accepted  the  observations  in  Gould,  supra,  at  p.  317  that  not  every  falsification  of  an  employment  application  constitutes  just  cause  for  discharge,  and  that  a  number  of  factors  must  be  considered  in  determining  whether  there  is  just  cause  for  discharge  in  any  particular  case.  The  factors  to  be  considered  include  the  nature,  character  and  extent  of  the  falsification,  its  materiality  to  the  employment,  and  the  time  elapsed  since  the  misrepresentation.  In  Seguin,  supra,  Vice-­‐Chair  Brown  quoted  with  approval  observations  that  

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arbitrator  Pritchard  made  in  Re  Ralston  Purina  of  Canada  Inc.  and  Energy  and  Chemical  Workers  Union  (1982),  7  L.A.C.  (3d)  45  (at  pages  53  and  54)  concerning  the  rationale  for  the  Gould  approach:    In  an  earlier  case  I  had  occasion  to  review  the  arbitral  decisions  in  this  area:  see  Re  Spiers  and  Ministry  of  Natural  Resources  (GSB  181/78).  …    Fundamentally,  the  Douglas  Aircraft  approach  supports  the  proposition  that  once  the  employer  discovers  the  falsification,  the  employer  should  be  free  to  act  as  he  would  have  if  he  had  been  aware  of  the  true  facts  at  the  time  the  grievor  was  hired.  Thus,  if  full  disclosure  would  have  caused  the  employer  not  to  hire  the  grievor  at  the  outset,  the  employer  should  be  free  to  discharge  the  grievor  once  the  true  facts  are  discovered.  …    The  Gould  approach  is  premised  on  the  belief  that  the  inquiry  must  be  guided  by  considerations  other  than  simply  how  the  employer  would  have  acted  and  that  these  considerations  should  include  matters  which  have  occurred  between  the  date  of  employment  and  the  discovery  of  the  falsification.  Furthermore,  Gould  necessarily  suggests  that  while  the  employer  is  normally  free  to  determine  who  he  wishes  to  hire,  once  that  person  has  been  hired  (even  following  some  falsification),  the  decision  as  to  whether  or  not  the  person  can  be  dismissed  must  canvass  a  broader  range  of  interests  than  those  which  inform  the  initial  hiring  decision.  In  particular,  the  interests  of  the  employee  are  added  to  the  balance  and  must  be  weighed  along  with  the  employer’s  interest  in  making  informed  employment  decisions.  …    The  justification  for  the  Gould  approach  is  both  contractual  and  statutory.  Article  21.03  of  the  collective  agreement  and  s.  44  of  the  Labour  Relations  Act,  R.S.O.  1980,  c.  228,  require  the  arbitrator  to  consider  not  only  whether  or  not  there  was  just  cause  for  discipline,  but  also  whether  the  penalty  imposed  -­‐-­‐  discharge  in  this  case  -­‐-­‐  is  just  and  reasonable  in  the  circumstances.  That  is,  once  an  employee  comes  under  the  umbrella  of  the  collective  agreement  and  the  statute  as  the  grievor  did  when  he  was  hired,  he  may  only  be  discharged  following  a  consideration  of  the  discharge  decision  in  light  of  the  notions  of  just  cause  and  just  and  reasonable  penalties.  The  Gould  approach  argues,  in  effect,  that  in  elaborating  and  determining  these  notions,  the  arbitrator  can  and  should  not  restrict  his  attention  to  a  single  fact;  how  would  the  employer  have  acted  if  he  had  known  the  true  facts  at  the  outset?  Rather,  the  arbitrator  must  consider  all  relevant  matters  including  the  interests  of  the  employee.      I  accept  that  the  approach  in  Gould  is  the  appropriate  one  here.  I  do  not  think  a  detailed  review  of  the  other  awards  cited  to  me  would  be  useful.  I  am  not  persuaded  that  the  grievor’s  situation  is  at  all  analogous  to  that  of  an  employee  who  is  initially  qualified  but  loses  qualification  due  to  a  driver’s  licence  suspension  or  a  change  in  legislation.  The  facts  of  this  case  are  very  different  from  those  of  the  cases  addressed  in  those  awards.    

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 [55]                  The  tax  auditor  position  was  the  grievor’s  first  employment  in  a  permanent  position  in  the  classified  service.  Prior  to  that,  her  positions  with  the  Ministry  had  been  temporary.  The  misrepresentations  that  were  made  in  connection  with  her  application  for  that  position  were  highly  material.  The  grievor  would  not  have  been  awarded  the  position  if  truthful  information  had  been  provided  about  her  accounting  credentials.  Having  appropriate  accounting  credentials  is  central  to  the  credibility  of  tax  auditors,  and  by  extension  the  Ministry,  in  their  dealings  with  taxpayers.      [56]                  The  unusual  feature  of  this  case  is  the  grievor’s  claim  that  a  third  party,  her  husband,  was  the  author  of  the  misrepresentations  and  that  her  involvement,  including  her  attendance  for  an  interview  and  acceptance  of  the  job,  were  entirely  the  result  of  her  husband’s  duress.      [57]                  The  grievor  was  the  only  witness  with  personal  knowledge  of  relevant  events  prior  to  May  2004.  There  is  no  reason  to  doubt  her  testimony  that  her  husband  was  domineering  and  abusive  and,  from  time  to  time,  violent.  There  is,  however,  some  reason  to  doubt  that  her  participation  in  the  initial  and  ongoing  deception  of  the  employer  during  her  cohabitation  with  her  husband  was  entirely  or  even  substantially  the  result  of  fear  of  her  husband  or  duress  he  created.      [58]                  During  her  examination-­‐in-­‐chief  union  counsel  repeatedly  gave  the  grievor  the  opportunity  to  say  that  she  had  known  what  she  was  doing  was  wrong  but  had  been  powerless  to  do  otherwise.  She  did  sometimes  say  that  in  a  general  way.  Beyond  observing  that  she  should  not  have  followed  her  husband,  however,  she  had  difficulty  identifying  what  particularly  had  been  wrong  with  what  she  had  done  at  various  points  in  time.  Indeed,  when  asked  why  she  had  done  things  she  said  her  husband  had  told  her  to  do  she  often  replied  to  the  effect  that  he  was  a  manager  and  she  had  therefore  assumed  that  anything  he  asked  her  to  do  was  right.          [59]                  The  grievor’s  testimony  about  her  reaction  to  her  husband’s  tax  refund  business  scheme  (paragraphs  [34]  and  [35]  above)  revealed  that  she  was  not  powerless  to  resist  every  suggestion  her  husband  made,  notwithstanding  his  domineering,  abusive  and  occasionally  violent  nature.  That  begged  the  question  what  it  was  about  the  occasions  when  he  had  her  submit  or  rely  on  false  applications  and  resumes  that  made  her  powerless  to  resist  doing  so.  She  did  not  testify  that  she  made  any  attempt  to  ignore  him  on  those  occasions,  nor  that  he  made  any  specific  threat  that  induced  her  to  participate  in  those  particular  schemes.  The  truth  well  may  be  that  she  was  simply  a  willing  participant  in  those  activities,  unconcerned  about  or  wilfully  blind  to  the  impropriety  of  using  falsehoods  to  gain  increasingly  more  lucrative  employment.    [60]                  In  any  event,  the  grievor’s  cohabitation  with  her  husband  ceased  in  June  2000.  He  filed  for  divorce.  Thereafter,  her  fear  of  him  did  not  prevent  her  from  promptly  reporting  his  past  misconduct  to  their  common  employer.  Belief  that  other  

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managers  were  allied  with  him  did  not  deter  her  from  going  beyond  them  to  the  Director  to  make  that  report.  Even  if  his  alleged  influence  and  control  could  explain  her  concealment  up  to  that  point  of  the  deceit  by  which  she  had  obtained  her  job,  it  could  not  do  so  thereafter.      [61]                  In  closing  argument  union  counsel  conceded  that  the  grievor  had  had  an  obligation  to  reveal  the  deception  after  she  separated  from  her  husband,  and  that  her  failure  to  do  so  was  cause  for  some  discipline,  as    I  have  noted,  but  argued  that  consideration  of  the  circumstances  should  lead  me  so  substitute  a  lesser  penalty  than  discharge.  The  circumstances  he  addressed  included  her  cooperation  with  the  employer  in  the  investigation  of  her  husband,  her  health  difficulties,  the  financial  concerns  attendant  on  her  separation  and  divorce  from  her  husband,  her  children’s  dependence  on  her  and  the  length  of  time  she  had  been  employed  by  the  Ministry.  He  also  argued,  as  I  have  noted,  that  she  had  not  made  any  misrepresentation  about  her  qualifications  after  her  husband  left  her.    [62]                  In  his  closing  argument  union  counsel  made  no  reference  to  the  grievor’s  claims  that  a  union  steward  had  advised  her  in  2000  not  to  volunteer  information  about  her  resume.  I  draw  from  the  omission  no  inference  adverse  to  the  grievor,  nor  is  this  observation  intended  as  criticism  of  union  counsel,  who  it  seems  to  me  did  everything  he  reasonably  could  for  a  grievor  who  turned  out  to  be  her  own  worst  witness.  Although  the  steward’s  alleged  advice  was  not  specifically  urged  on  me  as  a  factor  to  consider,  however,  in  all  the  circumstances  I  would  be  remiss  if  I  did  not  address  it  in  this  decision.    [63]                  Having  seen  and  heard  the  grievor  testify  over  several  days,  my  impression  is  that  she  is  not  at  all  reluctant  to  ascribe  blame  to  others  when  she  believes  there  is  any  basis  for  so  doing.  If  the  union  steward  had  said  anything  remotely  like  what  she  claims  he  did,  I  would  have  expected  this  to  have  been  part  of  the  story  she  told  from  the  moment  she  started  offering  the  employer  explanations,  but  it  was  not.  If  the  union  steward  did  give  such  advice,  moreover,  it  was  based  on  information  from  which  she  withheld  key  points.  She  does  not  claim  to  have  told  him  that  she  did  not  have  the  accounting  credentials  that  her  job  required,  nor  that  her  husband  had  created  and  forced  her  to  submit  a  job  application  and  resume  that  were  false.  The  latter  would  have  been  highly  pertinent  to  an  investigation  of  her  husband’s  conduct  as  a  manager,  and  the  rationale  that  they  were  only  asking  her  about  her  husband  would  not  logically  have  justified  her  remaining  silent  about  it.      [64]                  In  any  event,  if  the  steward  gave  her  advice  not  to  say  anything  about  herself,  it  was  she  who  chose  to  follow  it.  It  was  wrong  to  withhold  the  information.  It  was  no  less  wrong  if  her  doing  so  was  based  on  the  advice  of  a  union  steward.  Finally,  it  is  noteworthy  that  the  part  of  the  union  steward’s  alleged  advice  was  that  she  should  tell  the  employer  if  it  asked  about  her.  She  chose  not  follow  that  part  of  the  advice  when  Mr.  Ratansi  asked  about  her  qualifications  in  2003.    

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[65]                  I  reject  the  union’s  argument  that  the  grievor  never  asserted  the  validity  of  the  fraudulent  academic  documents  after  her  husband  left  her.  In  her  response  to  Mr.  Ratansi  she  referred  to  those  documents  as  relating  to  “my  Indian  educational  experiences  and  qualifications”  and  spoke  of  “my  B.Comm  (Honours)  transcript.”  In  her  WDHP  complaint  and  the  attachment  to  it  she  said  Mr.  Ratansi’s  investigation  was  about  “my  work  and  academic  history”  and  “my  transcripts”  and  “educational  certificates  and  credits  earned  in  my  country  of  origin.”  These  were  representations  that  the  documents  reflected  her  academic  history.  That  was  false  to  her  knowledge.  Both  in  her  memo  to  Mr.  Ratansi  and  in  her  WDHP  complaint  she  asserted  that  the  legitimacy  of  those  documents  had  been  tested  or  verified  in  some  way  by  a  Director  of  the  North  York  office  and  on  other  occasions.  That  was  also  false  on  the  evidence  before  me.    [66]                  Rather  than  reveal  the  truth  when  asked,  as  she  claims  the  union  steward  told  her  she  should  do,  the  grievor  responded  to  Mr.  Ratansi’s  questions  in  2003  by  attacking  him.  Whether  or  not  she  honestly  believed  that  Mr.  Ratansi  was  involved  in  an  alleged  conspiracy  of  managers  (a  conspiracy  that  was  alleged  again  but  not  proven  in  this  proceeding),  there  clearly  were  others  to  whom  she  could  have  confided  the  truth.  The  effect  of  that  attack  and  the  ongoing  failure  to  reveal  the  truth  to  any  employer  representative  was  to  further  delay  the  employer’s  discovery  of  the  truth.  During  that  delay  she  continued  to  receive  pay  for  a  position  that  she  knew  she  had  obtained  as  a  result  of  deceit,  whether  the  deceit  was  hers  or  her  husband’s.    [67]                  Had  she  revealed  that  deceit  in  2000,  after  her  husband  left  her,  the  employer  might  have  been  persuaded  to  put  her  in  a  lower  paid  job  for  which  she  was  qualified.  She  chose  not  to  do  that,  preferring  to  continue  receiving  the  higher  income  associated  with  the  job  she  had  improperly  obtained  and  avoid  the  risk  of  being  dismissed  and  having  to  find  a  lower  paid  job  elsewhere.  She  chose  to  put  her  own  interests  above  her  duty  of  honesty  to  her  employer.  As  a  result,  the  employer  does  not  trust  her,  and  justifiably  so.      [68]                  I  agree  with  the  union  that  the  grievor’s  cooperation  in  the  investigation  of  her  husband,  her  health  difficulties,  the  financial  concerns  attendant  on  her  separation  and  divorce  from  her  husband,  her  children’s  dependence  on  her  and  the  length  of  time  she  had  been  employed  by  the  Ministry  all  bear  consideration  in  her  favour  in  a  Gould  analysis.  They  are  entirely  outweighed,  however,  by  the  materiality  of  the  misrepresentation,  her  continued  reliance  on  it  and  her  failure  to  reveal  the  truth,  particularly  after  June  2000,  either  on  her  own  or  when  asked  about  it  directly.      [69]                  I  find  that  the  grievor’s  dishonest  conduct  gave  the  employer  just  cause  to  discharge  her  from  employment  altogether  and  not  just  from  the  job  for  which  it  learned  she  had  been  unqualified  from  the  outset.  Having  regard  both  to  that  dishonest  conduct  and  to  her  apparent  unwillingness  or  inability  to  take  full  responsibility  for  it  during  the  hearing  before  me,  I  am  not  persuaded  that  this  is  a  

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case  in  which  I  should  exercise  my  discretion  to  require  that  the  employer  provide  the  grievor  with  continued  employment  or  employment  opportunities.        [70]                  For  those  reasons  this  grievance  is  dismissed.