Public-sector employers are:
- the government of Canada or of a province;
- a Canadian municipality;
- a mandatary body of the State, of the Government of Canada, of a province or of a Canadian municipality;
- a municipal or public body (for example, a school board) that performs a function of government in Canada and that is exempt from income tax at a given time in the calendar year;
- a corporation, commission or association that is exempt from income tax at a given time in the calendar year pursuant to section 985 of the Taxation Act (in particular, a corporation at least 90% owned by the State).