MEETING BETWEEN THE CANADA REVENUE AGENCY (CRA) AND THE UNION OF TAXATION EMPLOYEES (UTE)
Opening Remarks
The Commissioner welcomed the participants to the first meeting of 2022. He remarked that we are in a changing world and although the COVID-19 pandemic is not over, he is happy to see the Union of Taxation Employees (UTE) participants gathering to meet in person. He spoke about the continued collaboration between the union and Management and although it is not always perfect, he expressed his satisfaction with the good work being accomplished together. The Commissioner introduced the Canada Revenue Agency (CRA) ’s new Deputy Commissioner Brigitte Diogo and invited her to say a few words.
The Deputy Commissioner said she was pleased to attend the meeting. Although she only joined the Agency recently, she already has a good overview of the work being executed at the Agency and understands its ambitious agenda for the future. She recognized the employees’ great contribution, which is pivotal for the Agency to move in the right direction. She further talked about the importance of good relationships with the union partners, who are close to their members and have a good understanding of their reality. The unions have a very important place in the organization, and they are Management’s ears in the field. She shared a few words about her previous portfolios with other Departments and concluded by saying she was looking forward to supporting all the management teams in the organization. She is looking forward to traveling to the regions and connecting with employees.
The Commissioner said that he also was looking forward to attending in-person meetings and meeting participants face to face. There were a few retirements and departures since the last meeting; the Commissioner highlighted the great contribution these participants brought to the Agency and introduced the new participants who replaced them. He also wanted to acknowledge the tremendous work done over the past two years in a pandemic setting. The Agency is now entering a period of transition, which will be complicated, and it will be important for the parties to continue working together during this phase. There will be important changes during this transition which will inevitably have impacts on employees’ mental health. The Agency is aware of the effects these changes may have on employees and will do its best to support them during this transition. When planning the workplace of the future, whether it will be in the office or hybrid, the new workplace will be an environment that will encourage diversity and respect and where employees will want to be a part of. There will be an important set of decisions required to define the new workplace and this will have a significant impact on the Agency’s ability to attract, retain and define itself as employer of choice for the future.
Additional funding was received in Budget 2022, with most of it allocated to the compliance area to expend audits of larger entities and non-residence. The Commissioner expressed his satisfaction with the announcement about the additional resources but emphasized that there is an expectation that the CRA will deliver these recoveries to the department of finance.
On the subject of mandatory vaccination, the Commissioner recognized that it has been a very difficult issue for everybody. The mandatory vaccination policy was a government imposed one that was implemented very quickly and he acknowledged that it had impacts on a number of employees. The Commissioner reiterated that it will be necessary to make adjustments as soon as new guidance is received from Treasury Board.
The Commissioner spoke about the negotiations currently underway between the CRA and the UTE and expressed his desire for an expedited resolution. He spoke of the importance of finding a rapid solution in order to bring certainty to employees. He reminded everyone that there are external stakeholders, Treasury Board Secretariat (TBS) and the Public Service Alliance of Canada (PSAC), that have an influence on the ability to reach their objective. Therefore, it will be important for both parties to be flexible and focus on priorities in order to identify areas where they can make progress. The process can be long and arduous if both parties come to the table with a high number of demands, however, it can also be faster if both sides find a common ground.
The Union of Taxation Employees (UTE) National President welcomed the participants and said that UTE was happy to meet with the Employer. He recognized the importance of the many informal meetings held with management between the formal meetings, which is in line with the spirit of the Union-Management Approach. The union tends to focus on the issues, but it is with the intent to resolve those issues informally in the first place.
The UTE National President wanted to clarify that the 5th point on the agenda was incorrectly named ‘’the mandatory vaccination policy’’ while it should have been referred to as ‘’mandatory vaccination policy review’’ and he added that the union will say a few words on that topic too. He also wanted to acknowledge Maggie Trudel-Maggiore’s work, with whom he had good and productive discussions over the past few years. He welcomed Philippe Blanchette and Brigitte Diogo and expressed his contentment with the appointment of a new Deputy Commissioner. He also recognized Dan Couture’s contribution and wished him well on his upcoming retirement. While there were some issues they agreed to disagree on, he stated that Dan was instrumental in finding solutions and thanked him for his continued collaboration with the union.
The UTE National President said he was pleased to hear that mental health is a priority for Management. A lot of the mental health related problems that were present before the pandemic are still existent and have worsened with UTE members working from home. He mentioned that the well-being and mental health of their members is a top priority and there is also a national union-management committee dedicated to that subject. There is a number of initiatives underway and he was pleased to share that UTE representatives will attend a special conference on mental health in 2023. There seems to be good intentions on the Employer’s side, but the UTE National President would like to see more concrete actions with regards to supporting members and their relatives who are struggling with mental health issues. In terms of collective bargaining, the UTE National President expressed frustration with the last 2 bargaining sessions. He agreed with the Commissioner with the common desire for both parties to reach an agreement in a timely manner. When thinking back about the last two contracts, he said he was disappointed with the time it took before they were able to come to an agreement. He recognized that the last negotiated contract was a good one but was unhappy with the fact that it took nearly 4 years for the parties to come to an agreement. The UTE members have delivered the work during the pandemic despite the absence of a contract and have shown their commitment to not only their Employer, but also their desire to serve Canadians. At a time it was most needed, UTE members showed up to support CRA with the administration of the emergency benefits. He expressed his desire for both parties to find a solution to move forward as soon as possible. This would be a way to show employees that they are appreciated and that their work is recognized by the Employer. The UTE National President agreed that some factors, such as the involvement of the PSAC and the Treasury Board Secretariat, are beyond the UTE and the CRA’s control. On the other hand, he would like the other stakeholders to actively participate and contribute in order to move forward with the negotiation process as soon as possible.
The Commissioner acknowledged the UTE National President’s comment about the mandatory vaccination policy review and clarified that it would be addressed during the presentation on the subject of mandatory vaccination.
1.Collective Bargaining
The UTE second National Vice-President said that although both parties came to the bargaining table in December 2021 with optimism for a fast resolution, the reality is that very little progress has been accomplished during the first four bargaining sessions. On the union side there is an impression that Management’s control supersedes employees’ work-life balance. He also stressed the importance of bringing financial stability to UTE members. He emphasized that inflation has reached almost 6,8% in 2022 and the economic proposal that will be submitted in July will reflect this new reality. The negotiation team is hoping to see more progress during the next bargaining session but the second National Vice-President reiterated that the UTE will not go backwards and they will bring demands from their membership at the table with the expectation of significant changes to the collective agreement. He specified that these demands all reflect the reality of what the membership has gone through during the last two years of pandemic and can be prioritized into one big priority as work-life balance. Although the last session didn’t end cordially, he reiterated UTE’s commitment to negotiate at the table and they are hoping to meet in person in the fall.
The Commissioner agreed that there will be areas where it will be difficult to reach an agreement. The parties should recognize that if each side comes to the table with an unreasonable amount of requests, they are not going to get them all. He suggested identifying priorities in order to come to a resolution more quickly.
The Assistant Commissioner, Human Resources Branch (AC, HRB), started by acknowledging the contribution of Maggie Trudel-Maggiore, former Director General of Workplace Relations (DG, WRCD) and Compensation Directorate who retired a few weeks before the meeting. With Ms.
Trudel-Maggiore retiring, he welcomed Philippe Blanchette, who recently joined the CRA and appointed as the new DG, WRCD. He further expressed his satisfaction with the appointment of Sonia Côté as Deputy Assistant Commissioner, who will replace him in an acting capacity once he retires in a few weeks. He also thanked the local, regional and national union partners for many years of collaboration and particularly his privileged relationship with the UTE national president, marked with passionate conversation and mutual respect. He also thanked Doug Gaetz, UTE’s first National Vice-President, for his contribution as co-chair of the occupational health and safety committee and added that the Agency wouldn’t have navigated the way it did without his contribution at the beginning and during the pandemic.
The AC, HRB spoke about the four negotiation sessions with UTE and expressed disappointment as to the limited progress that was made over the past five months. The parties have identified their priorities for this negotiation session, of which, as stated by the second vice-president, many are focused on amendments to reflect current realities due to the pandemic. From the management side, the CRA has indicated that its main priorities include increasing its ability to serve Canadians effectively and efficiently, enhancing flexibilities with regards to hours of work, and modernizing the collective agreement. He highlighted priorities identified and raised by UTE, which include but is not limited to hours of work, employee’s wellness and job security. Telework has also been identified as main priority in the negotiations and he acknowledges that proposals to have language about telework included in the next collective agreement has been submitted.
The AC, HRB referred to a recent message from the Commissioner’s regarding the CRA’s Transition Plan and reiterated that telework and virtual work arrangements form part of the Employer’s policy suite. To that end, he advised that the CRA intends to maintain its current practices and directives but the UTE’S feedback on the subject will continue to be taken into account. Another main priority for both parties is the hours of work and it is the CRA’s desire to find solutions that will be satisfactory to both sides and at the same time, fulfill CRA’s operational requirements. On the subject of accessing and communicating information related to union representation to new employees, the parties were not able to reach an agreement, but this point will be discussed again in future sessions.
The UTE President reminded the participants that during the pandemic, the CRA issued a onetime contract to deal with the delivery of emergency benefits. He added that one of the other priorities for these negotiations is job security for their members and he would like to see some wording to that effect reflected in the new collective agreement.
The Commissioner said that as we move forward in the negotiation process, we have to keep an eye on what the future will look like and importance to get a fair deal for our employees and UTE members.
2. Use of the Employer’s electronic network
The UTE National President opened the topic by recognizing that the Employer’s electronic systems is not to be utilized by the union to deal with situations that could be perceived as contentious to the CRA. He expressed his disappointment and frustration because they are not able to reach out to employees and members for the most trivial things, such as emailing the invite to attend the annual general assembly meeting. The language in the collective agreement is very clear but in a new virtual work setting, it has become difficult to reach members. This topic is currently being discussed at the bargaining table, but the UTE is asking for the CRA’s collaboration in finding a solution as this is a critical issue and it could take more than 2 years before this is resolved through the bargaining process. He reminded the participants that when the pandemic hit, the Employer had some difficulties reaching some employees and they asked the UTE to facilitate communication with some of their members. At a time where the parties were negotiating a new contract and despite a contentious relationship, in good faith, UTE agreed to assist and help the Employer with their request. He added that around that same time, UTE members have performed job duties that were not part of their job description and he was aggravated to see that Management would turn down requests from UTE representatives in the local sections. He mentioned that it is now UTE’s turn to ask the Employer’s help in order to connect with their members. There are thousands of employees that are not assigned to a designated workplace and don’t have a local union representative. The UTE president mentioned that by moving to a virtual work environment, announcements via TV monitors and electronic billboards are no longer available to members. He emphasized that it is not their intention to use the Employer’s electronic network for the purpose of filing grievances or to conduct union business.
The AC, HRB, responded that there has been communication on that topic between CRA’s negotiator and the UTE and therefore, his response should not come as a surprise. The provisions of the current collective agreement provides that, on a quarterly basis, the Employer will provide the union with specific information on bargaining unit members. The AC, HRB, confirmed that there are currently no requirements for the Employer to provide personal email addresses, organizational charts or related information for the union. UTE’s proposal to change the current language in the collective agreement would translate into a requirement for the Employer to provide additional information to the union regarding their members. As previously mentioned to UTE, the Employer is open to discussing further options, however, the AC, HRB maintains that these discussions should continue to take place at the bargaining table.
The Commissioner agreed that this is a subject that is negotiated at the bargaining table, which emphasizes the need to get a quick resolution.
The UTE President responded that although he listened carefully to Management’s response, he did not get answers about their request for email access and other matters. He acknowledged that the Employer is providing information on a quarterly basis and it is something UTE appreciates. However, the most important point UTE needs help with is obtaining limited access to the CRA email system. It is also the union’s position that local Management should provide organizational charts to local and regional union representatives in order to easily identify where UTE members are physically located.
The Regional Vice-President, National Capital Region, explained that some union representatives do not have access to the Employer’s systems and with the implementation of a new IT system, it became that much more difficult for them to be involved in communications involving MOUs or grievance responses for example. The situation is different in the current work environment because most of the UTE representatives don’t work onsite anymore and the system as is, does not allow the union to send and/or receive Protected B information unless communication is done via the Employer’s email network. He expressed that under the Agency’s current policies, some representatives could be putting themselves at risk when it comes to information sharing. One option that could be explored is the possibility of incorporating the union’s email addresses to be trusted by the CRA system, which would facilitate the exchange of sensitive information.
The Commissioner commented that just like other organizations, these are issues CRA has been dealing with since the beginning of the pandemic. It is unclear where the situation lies but he recognized that this is an interesting point.
The AC, HRB, advised that this particular issue is beyond the Information Technology Branch (ITB). CRA is working through solutions with the Government of Canada’s shared services, but this is a broad issue that affects other departments, not only CRA. He committed to provide the Regional Vice-President National Capital Region with a more comprehensive response on that subject.
Commitment: The AC, HRB committed to provide UTE with a comprehensive response regarding the exchange of sensitive information with and from UTE representatives.
3.Workplace of the Future – Journey to hybrid
The Deputy Assistant Commissioner, Finance and Administration Branch (DAC, FAB), provided an update on the CRA’s Workplace of the Future. He said that the health and safety of employees continues to remain a top priority and noted that the CRA will continue to ensure that employees who must report on-site are protected through the application of CRA national worksite and re-entry protocols. The physical and mental well-being of employees are also key considerations for workplace of the future planning.
The DAC, FAB indicated that following consultations with stakeholders, the Agency approved the amendment to the CRA Transition Plan to include a transition to a Preliminary Phase on July 18, 2022, and further transition to Phase 1 on September 12, 2022. During the Preliminary phase, employees who wish to work on-site will be able to do so as long as they notify their manager in advance, that there is space available and they have access to the worksite. An increase of internal services providers who will be preparing the worksites for Phase 1 is also anticipated. The DAC, FAB noted that the preliminary phase will also allow the Agency to take small and measured steps in advancing in our hybrid work model while supporting the need of some employees whose preference is to be in the office to conduct their work.
Upon transition into the controlled entry phase (Phase 1) in September 2022, the Agency will continue to assess building readiness, while welcoming more employees onsite. Resumption of some field work and associated business travel as well as minimal on-site collaboration will also be looked at during this phase. Also, employees will be required to continue to follow preventative measures while working from CRA worksites to ensure that their own and their colleagues health and safety are protected. On March 3, 2022, the Agency approved a list of mandatory and discretionary drivers, which will be used to determine who will be required to physically report to their worksite.
During the second (ramp up) and third (unrestricted) phases, the Agency will see further increases in employee return to worksites based on additional factors such as building readiness to increase in-office presence. The full resumption of in-person meetings is expected after the 2m physical distancing requirement loosens up.
At the end of the transition plan, the Agency will have a hybrid work model, with some employees working remotely, some working from Agency worksites, and others will adopt a combination of the two. The DAC, FAB, concluded that returning to the pandemic phase remains a possibility in the event of health restrictions being reinstated at any point.
The Assistant Commissioner, Service, Innovation and Integration Branch (AC, SIIB), indicated that he was happy to share the results of the 5th CRA Covid survey. This survey, which was conducted exactly one year after survey 4 was completed, provides a great comparison of how things have changed for employees during this period. Despite the fact that the response rate of 50% was lower than for survey 4, it remains very high considering 27,000 employees responded, which is higher than the number of respondents who completed survey 4. While surveys 1 and 2 were sent to a random sample of CRA employees, surveys 4 and 5 were sent to the entire CRA population. The AC, SIIB noted that the respondent profile was almost the same for both surveys, and it constituted a close representation of the demographic breakdown of the Regions versus Headquarters. He is satisfied that the results are very reliable and can be used with high confidence when comparing results with survey 4 or for decision-making. Of note, there were a few new questions added to Survey 5 regarding virtual onboarding, the transition plan and whether employees moved during the pandemic.
The AC, SIIB, shared that survey 5 results have seen an increase in the percentage of employees who want to work from home, going from 54% of respondents in survey 4 a year ago, to 66% in survey 5 in March of this year. The desire for flexibility has increased, which is in line with the hybrid direction the Agency is taking. Other changes since the last survey include even more positive view of virtual management and productivity. The proportion of supervisors, managers and high executives who feel their employees are productive working from home was already high and further increased in survey 5 as did the sense that they have a good notion of the work their employees are completing.
Survey 5 provided great insight on employees’ main concerns related to the CRA’s Transition plan. The data gathered showed that possible concerns over the transition plan could be related to issues with finding parking and taking public transit. When looking at the CRA population who indicated that the CRA transition plan was contributing to their stress level, 84% of these respondents indicated that they would like to work at home on a full-time basis. Furthermore, 63% are concerned about their managers wanting them in the office more frequently than would be required. This could also be interpreted as a destabilizing change for employees who have been working from home for a long period of time. The AC, SIIB also noted that when analyzing results for preferred work arrangements for employment equity groups, there were no material differences found between groups when compared by gender, and when comparing employees who live with dependants and those who don’t. Of note, male respondents appear to be more uncomfortable with virtual management than female respondents. Meanwhile, in terms of leaving the Agency, female respondents were more likely to say they would leave for work and careerrelated reasons than male respondents. The AC, SIIB concluded that there is a lot of information but overall, the results seem positive.
The Commissioner reflected on change management and recognized that there is a lot happening, which reinforces the importance of engagement and communication. There will be further need for union and employees’ engagement to ensure we get a good pulse of how the plan unrolls and get an understanding of what is happening. Nobody has all the answers and this is why surveys across time different periods are so useful. He concluded that it is important to understand views of employees.
The first National Vice-President mentioned that he was happy Management provided an update on survey 5 and he was pleased to hear that the UTE and Management are on the same page. It is also good to hear Management speak about mental health and asking employees for their preferences. Reflecting on the survey results, it appears that a lot of employees would not be happy to enter the workplace on a three or four days per week basis given that 66% indicated that they would prefer working remotely only. He indicated that UTE’s ideas and suggestions have been taken seriously and collaboration with Management has been good. He emphasized the importance of doing what is best for CRA employees and while he understands CRA’s business needs, employee’s health and safety is paramount.
The Commissioner agreed with the first National Vice-President and reiterated the importance of analysis and engagement. He noted that this is a new challenge for organizations across the country and around the world and we have to redefine how to proceed in a world where we have more choices than we had before. Options must be evaluated carefully to ensure the right choice is made but regardless of the options considered by CRA, it will need to be flexible and evergreen.
4.Telework and virtual work arrangements
The AC, HRB indicated that once the Agency moves in the preliminary phase on July 18, 2022, every employee will continue to work remotely, either on a routine or situational basis, full time or for some of the duties, and will be required to have a valid virtual work arrangement agreement (VWAA) in place. He added that managers have been familiarizing themselves with their roles and responsibilities as set out in the new directive as well the steps set out in the guide on virtual work arrangements. Employees who want to continue to work remotely will need to discuss their work duties with their manager to ensure that the work can be done remotely. If the manager agrees with the request, employees will need to initiate and conclude a virtual work arrangement with the approval of their supervisor.
The AC, HRB, indicated that both the updates to the Policy on Workplace Management, and the new Directive on Virtual Work Arrangements were launched on April 1, 2022. The updated Guide on Virtual Work Arrangements, also launched on April 1, 2021, supports the new directive which flows from the overarching Corporate Policy Instrument, Policy on Workplace Management. He explained that in preparation for the move out of the pandemic phase to the next phase, a number of initiatives have been developed, which include information sessions that are being held and have been held with the managers, virtual work related information has been made more easily accessible on CRA websites and additional/existing support tools are being developed, and the Virtual Work Arrangement Agreement (VWAA) templates have been simplified for end users. He expressed that there continues to be questions for which responses are pending but when these responses become available, related Corporate Policy Instruments and supporting tools will be updated.
The AC, HRB concluded that during the COVID-19 pandemic, CRA employees have proven their ability to adapt to new ways of working while delivering results to Canadians. The CRA is continuously learning from this experience and embracing a “hybrid” work model as part of the future of how and where we work. He added that management will continue to provide updates on this topic at the NUMCC as well as during more regular touch points, thus ensuring open and timely communications between the UTE and management at the CRA.
The UTE National President thanked the AC, HRB for the update and contended that the VWAA is something between the Manager and the employee and he’s glad that employees’ preferences will be one of the key factors taken into consideration. As reflected in the most recent CRA employee survey, most employees expressed their desire to work remotely, and he hopes it will be recognized by Management.
5.Mandatory vaccination
The union requested an update on the 6-month review of the COVID-19 vaccination policy.
The UTE National President expressed that he continues to believe that the mandatory vaccination requirement should not apply to employees who are teleworking on a full-time basis.
He added that at UTE’s request, the PSAC filed a policy grievance against the COVID-19 vaccination policy. The Treasury Board of Canada has yet to contact the PSAC, but he would like to know where the CRA is with the review of its mandatory COVID-19 vaccination policy. He heard that the core public service would get rid of its mandatory vaccination policy around midJune and CRA usually follows suit within a few weeks. UTE is receiving complaints from some of their members regarding the pending policy review. He acknowledged that this is not the majority of their union population but there are a number of them who expressed feeling disrespected by the government. The UTE National President understands this is not something within the Commissioner’s control, but he would like to see the CRA looking into this issue sooner rather than later. There hasn’t been any public communication on that particular topic with the members, but he said there was pressure on the PSAC to obtain an update from them as well. He would like to know the direction CRA will take should the policy be renewed. Should this happen, he wants the record to reflect that UTE would like the revised policy to be more flexible, especially with employees whose jobs duties allow for them to fully telework. The UTE National President expressed that the decision to place these employees on leave without pay due to their vaccination status was unreasonably harsh and requested that UTE be consulted when new guidance is received from PHAC.
The Commissioner stated that he also receives emails from employees impacted by the application of the policy and while it doesn’t represent a big percentage of employees, he understands the situation the UTE National President is dealing with. He said that today’s response to this question will not answer these concerns. He understands that employees would like to get more certainty and acknowledged that the 6-month review has caused some stress amongst impacted employees. However, the CRA doesn’t have much flexibility and it is expected the Agency will follow broader guidance from TBS and PHAC. At the core of this, the Commissioner reiterated that the CRA is very supportive of protecting the health and safety of employees, as is UTE for its members.
The AC, HRB indicated that the UTE National President seemed to have more current information about the policy review than Management at the CRA. He thanked the UTE National President for sharing that the core public service will most likely review its position regarding COVID-19 vaccination policy towards the end of June. He said that he will advise the UTE as soon as new guidance is received from the public health agency, but at this time, he is not aware if the CRA would be required to implement a revised policy immediately when an announcement is made or if a 30-day time extension would be granted. He was only able to confirm that until such time that the review has taken place, there is a status quo and CRA will continue to follow the Government of Canada’s guiding lines.
The Commissioner stated that it is unfortunately not an area the CRA is getting a lot of information about. Although everybody is looking for some sort of certainty, the CRA and UTE are in the same boat at the moment, and it is not clear when further direction will come and what form it will take.
The UTE National President stated that the information about the potential update from TBS was obtained from a journalist who spoke to a source from TBS. He was disappointed to hear that journalists have more information from TBS than Ministers and government departments. He was expecting the CRA to be more informed given its important role in the public service and how it supported the population during the pandemic. He stated that the CRA is one of the federal departments that has the highest rate of employees teleworking. Because these employees don’t constitute a risk for their coworkers, the UTE National President is requesting that should the policy be renewed, the CRA will no longer enforce the vaccination requirement for employees with the ability to telework. Furthermore, he is asking the Commissioner to raise this point with the TBS and pressure the government to lighten the policy for those who can telework and continue being productive as they did before. Employees impacted by this policy who have the ability to telework deserve to be recognized and they need to put food on the table.
The Commissioner acknowledged the UTE National President’s frustration and he is confident that the issue will continue to be discussed in the future. He understands the factors at play are a source of frustration and it will be important to keep the dialogue opened between the parties. He is confident that there will be a decision at some point and it may facilitate things for the CRA moving forward.
Closing Remarks
Due to technological issues, the Deputy Commissioner proceeded with the closing remarks on behalf of the Commissioner. She concluded by thanking everyone for their participation to the meeting and reiterated the importance to keep the lines of communication open. She hopes there will be change moving forward with regards to the subjects discussed during the meeting and stressed the importance to continue making employees’ mental health a priority.
The UTE National President also thanked the participants for their participation and for good discussions. He stated that he is looking forward to the summer season and to the bargaining sessions that are scheduled for July and August.
The Commissioner stated that it was a good meeting and recognized that the subject of mandatory vaccination is a source of frustration for everyone. The discussions were focused on issues that were important to both sides and, on the subject of negotiations, he hopes that both sides will hold onto their commitment to reach a good deal in a timely manner. He is looking forward to the next NUMCC meeting with UTE that is scheduled for December 2022.
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Bob Hamilton |
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Marc Brière |
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Date: November 24, 2022 |
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Date: December 1, 2022 |