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166-2-27766 and 27865
Renouf and Treasury Board (Revenue Canada - Taxation)
Before: R. Simpson
Appearances: M. Tynes, for the Grievor; A. Garneau, for the Employer
Decision rendered: June 8, 1998
Termination (disciplinary) - Breach of trust - the grievor, a clerk, was discharged for having issued a $2,900 cheque to a friend, who was not entitled to it - the grievor argued that she intended to issue her friend a $170 advance on his next month's Child Benefit Tax cheque, but that she mixed his file with that of another taxpayer, who was entitled to a $2,900 refund - the grievor alleged that, at the time of the incident, she was ill, had a heavy workload and that there was a computer breakdown - she also submitted that she was a good, 15-year service employee, and pointed out the economic hardship and the high unemployment rate in Newfoundland - she argued that the penalty should be reduced - the employer replied that the grievor's version of events was not plausible and that, once confronted with her conduct, she attempted to deceive the employer - the adjudicator preferred not to accept the grievor's version of events and found that she was not even entitled to issue advances for Child Tax Benefit - the adjudicator further found that discharge was not inappropriate in the circumstances and that the mitigating factors invoked by the grievor were not sufficient to vary the disciplinary penalty imposed by the employer - the adjudicator finally found that, in view of the seriousness of the grievor's misconduct, progressive discipline would not be an acceptable response.
Cases cited: Vasilas (166-2-28149); Amarteifio (166-2-25829); McPhee (166-2-13787); Phillips Cables Ltd. (1974), 6 L.A.C. (2d) 35.