Alternation FAQ - CRA

This FAQ is designed to help Canada Revenue Agency employees better understand the alternation process under the Workforce Adjustment Appendix (WFAA).    

Whether you’re an affected employee exploring your options or a non-affected employee considering leaving the agency, learn more about who’s eligible, how to find a match, what benefits are available, and what to do if your request is denied or delayed. 

Eligibility

What is alternation?

Alternation is a powerful tool to reduce involuntary layoffs and provide flexible options for both affected and non-affected employees. It is a negotiated process under the Workforce Adjustment Appendix [1] (WFAA) that allows affected indeterminate employees who have been declared surplus or made opting to exchange positions with non-affected indeterminate employees who voluntarily want to leave the Canada Revenue Agency. 

Who can alternate?

Alternations can take place between qualified candidates working at the Canada Revenue Agency.

Opting employees have 120 days to decide on one of three options [2], or to alternate with a non-affected employee. Employees who are in the 12-month to 16-month surplus preferred period under Option A can also alternate with non-affected employees.  

An alternation may occur between employees in the same group and level, or when the positions are considered equivalent. The affected employee must meet the qualifications for the position they want to alternate into, including language requirements. 

How can alternation help me?

Alternation works as a job-saving strategy by allowing an affected employee to remain employed while enabling a non-affected employee to leave with the benefits outlined under Option B or C. 

Does the Canada Revenue Agency participate in alternation? 

Yes. Under Article  6.3 [3] of the WFAA, the CRA must participate. However, alternation can only occur between employees at the Canada Revenue Agency.

What is considered an equivalent position? 

Two positions are equivalent if they are at the same group and level or if the higher-paid position’s maximum salary is no more than 6% higher than the lower paid position. (See Article 6.3.6 of the WFAA. [3]) 

How long do I have access to alternation? 

Opting employees may pursue alternation during their 120-day opting period. Those who choose Option A (12-month to 16-month surplus preferred status) may also pursue alternation until the end of their surplus preferred period, or until they accept a reasonable job offer. 

Matching

How can I find a match?

If you are an opting or surplus employee looking to alternate, or if you are a non-affected employee who wants to leave the public service, you should:  

Advise your manager in writing that you are interested in alternation. 
At the CRA, employees can log in to their candidate profile on CRA's intranet, InfoZone, and register in the alternation section to connect with other eligible employees who are interested in alternation.
Request in writing that your employer provide details about the current alternation process and how they will support your search for a match.

Is there a deadline to submit my interest in alternation? 

Non-affected employees can express interest in alternation at any time.  

What if I change my mind after putting my name forward for alternation? 

You can withdraw your request at any time prior to exchanging positions. 

What are the requirements for alternation? 

A successful alternation must: 

Permanently eliminate the surplus employee’s position; 
Occur on the same day for both employees; 
Involve an affected employee who meets all qualifications and language requirements; 
Not involve a “domino” effect (a series of exchanges between more than two positions), meaning you can’t alternate with someone who then alternates with someone else, or “future considerations” (an exchange at a later date).

What are some best practices for finding a successful match?

To improve your chances of finding a successful match: 

Contact multiple potential alternates. Not all matches will work out. 
Log in to your candidate profile on CRA's intranet, InfoZone, and register in the alternation section to connect with other eligible employees who are interested in alternation.
Keep your union representative informed and report any attempts by management to change job requirements to block alternation. 
Be assertive and follow up on timelines. 
Save all emails in a secure, accessible location — even after leaving the government. 
If a conversation happens by phone, request an email follow-up. 
Request in writing how your employer plans to assist with the process. 
Keep track of all potential matches and correspondence. 
Advise your manager in writing of your interest in alternation.

What do I need to do once I find a potential match?

Once a match is identified, both employees should notify their manager and local union representative in writing and include the following: 

The name of the other employee. 
A short response deadline (2–3 days) to avoid delays. Time is limited because the best time to alternate is during the 120 opting period. 
Ask your manager/HR officer to meet their obligations under Article 6.3 of the WFAA, and to contact their counterpart (i.e., the other employee’s manager/HR officer).

What if I can’t find a match?

If no match is found within the 120-day opting period, you must decide: 

If you choose Option A, you can continue searching during the 12-month to 16-month surplus preferred period. In this case, the non-affected employee will receive a transition support measure benefit that is reduced by the amount you have received while in surplus preferred status. 
If you choose Option B or C, you are no longer eligible to alternate.

Rights and protections

What are the options for employees without a reasonable job offer?

If an employee is declared surplus and does not receive a guarantee of a reasonable job offer, they become an opting employee and must choose one of the following three options within 120 days: 

A. Surplus preferred status for 12-16 months: During this period, the Agency is required to try to find them a job. If they don’t receive a job equivalent to their old job within that period, they will be laid off. 
B. Transition support measure: Employees receive a cash payment based on their years of service (as outlined in Annex B of the WFAA) but must resign without priority rights. 
C. Education allowance: Employees receive the transition support measure payment, along with up to $17,000 for reimbursement of receipted educational expenses. They may either resign immediately or take leave without pay for two years allowing access to self-funded benefits while they attend school and then resign.

All opting employees are entitled to up to $1,200 for counselling services to support their potential re-employment or retirement. These services may include financial counselling and job placement assistance. 

What are the benefits for alternates who leave the Canada Revenue Agency? 

Employees who alternate to leave the Canada Revenue Agency are entitled to either Option B or Option C under Article 6.4.1 of the WFAA [4]: 

Option B – Transition support measure: A lump-sum payment based on years of service (as outlined in Annex B of the WFAA [2]).  
Option C (i) – Education allowance: The same transition support measure, plus up to $17,000 for reimbursement of receipted educational expenses. Employees who alternate to leave the agency must resign and are not entitled to leave without pay, as outlined in C (ii).

If an affected employee alternates during their 12-month to 16-month surplus preferred period, the non-affected employee will receive a transition support measure benefit that is reduced by the amount already paid to the employee during the surplus preferred period. 

Is the alternate entitled to the full transition support measure? 

Yes, if the alternation happens during the opting employee’s 120-day period. If it happens during the surplus preferred period, the benefit is reduced by one week for each completed week after surplus status began. (See Article 6.3.2(b) of the WFAA). 

Can my employer refuse an alternation? 

Alternation is a contractual obligation under the collective agreement. Managers can only refuse a request if they can demonstrate that the match won’t retain the necessary skills required to meet operational needs, and retraining couldn't address the perceived skill gap. 

What are invalid reasons to refuse an alternation?

Alternations should not be denied because:

The alternate’s branch doesn’t want to participate 
The surplus employee is not a "perfect match” — some training is always required 
The Agency isn’t meeting their obligations to assess an alternation in a timely manner  
The language requirements of the job may change in the future 
The Agency has future reorganization plans

For example, a manager cannot deny alternation simply because they were planning to leave a position vacant after an employee’s future retirement — unless the employee has already provided formal notice. 

What should I do if I suspect unfair denial or delays?

If you think your alternation request is being delayed or denied without proper justification, here are steps you can take to protect yourself: 

Keep detailed written records of all conversations
Always ask for email follow-ups after verbal discussions
Stay in contact with your union representative throughout the process and discuss the possibility of filing a grievance, if necessary

What can the union do if the employer is denying or ignoring requests?

The union can take action to support you and uphold your rights during the alternation process, including: 

Raise issues at joint WFA committees or union-management consultation committees
Provide advice and support to employees navigating the process
Assist you in filing a grievance due to improper denials or delays
File group grievances, or policy grievances where applicable, if the alternation problems extend to other employees

Has the union filed grievances on alternation in the past?

Yes. During the 2012–2014 Deficit Reduction Action Program (DRAP) carried out by Stephen Harper’s government, many alternations were denied because managers deliberately ignored the alternation request, security clearances took too long and exceeded the time limits for the alternation, or managers changed the requirements of a position to create barriers to a proposed alternation.  

In response, the PSAC and many of its members grieved these management obstacles and won. The remedy for the PSAC alternation grievance forced the employer to reinstate workers in the workplace and forced managers to revisit alternation situations, some of which led to successful outcomes for members who were incorrectly denied alternation opportunities. 

The PSAC policy grievance decision [5] was significant in clarifying key employee rights in the alternation process.  

Do I qualify for salary protection if I alternated with someone whose salary was 6% lower?

No. Salary protection only applies to members moved into lower-level positions and not equivalent positions, which is the case with an alternation.