Bill 16, Creating the Foundation for Jobs and Growth Act, 2010

Duncan, Hon Dwight Minister of Finance

Current Status: Royal Assent received Chapter Number: S.O. 2010 C.1

Viewing: Royal Assent (current version) pdf

Bill 16                                                          2010

An Act to implement 2010 Budget measures and to enact or amend various Acts

Note: This Act amends or repeals more than one Act.  For the legislative history of these Acts, see the Table of Consolidated Public Statutes – Detailed Legislative History at www.e-Laws.gov.on.ca.

 

CONTENTS

 

1.

2.

3.

Contents of this Act

Commencement

Short title

Schedule 1

Alcohol and Gaming Regulation and Public Protection Act, 1996 and Business Corporations Act

Schedule 2

City of Ottawa Act, 1999

Schedule 3

Commodity Futures Act

Schedule 4

Co-operative Corporations Act

Schedule 5

Drug Interchangeability and Dispensing Fee Act

Schedule 6

Electronic Land Registration Services Act, 2010

Schedule 7

Financial Administration Act

Schedule 8

Financial Services Commission of Ontario Act, 1997

Schedule 9

Health Care Consent Act, 1996

Schedule 10

Indian Lands Agreement (1986) Confirmation Act, 2010

Schedule 11

Insurance Act

Schedule 12

Law Society Act

Schedule 13

Legislative Assembly Act

Schedule 14

Limitations Act, 2002

Schedule 15

Local Health System Integration Act, 2006

Schedule 16

Management Board of Cabinet Act

Schedule 17

Mental Health Act

Schedule 18

Ministry of Revenue Act

Schedule 19

Ministry of Tourism and Recreation Act

Schedule 20

Ministry of Training, Colleges and Universities Act

Schedule 21

Ontario Drug Benefit Act

Schedule 22

Ontario Loan Act, 2010

Schedule 23

Pension Benefits Act

Schedule 24

Public Sector Compensation Restraint to Protect Public Services Act, 2010

Schedule 25

Retail Sales Tax Act

Schedule 26

Securities Act

Schedule 27

Smoke-Free Ontario Act

Schedule 28

Supplementary Interim Appropriation Act, 2010

Schedule 29

Taxation Act, 2007

Schedule 30

Tobacco Tax Act

______________

 

 

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Contents of this Act

   1.  This Act consists of this section, sections 2 and 3 and the Schedules to this Act.

Commencement

   2.  (1)  Subject to subsections (2) and (3), this Act comes into force on the day it receives Royal Assent.

Same

   (2)  The Schedules to this Act come into force as provided in each Schedule.

Same

   (3)  If a Schedule to this Act provides that any provisions are to come into force on a day to be named by proclamation of the Lieutenant Governor, a proclamation may apply to one or more of those provisions, and proclamations may be issued at different times with respect to any of those provisions.

Short title

   3.  The short title of this Act is the Creating the Foundation for Jobs and Growth Act, 2010.

 

Schedule 1
alcohol and gaming regulation and public protection act, 1996 and Business Corporations Act

   1.  (1)  Subsections 22 (1) and (2) of the Alcohol and Gaming Regulation and Public Protection Act, 1996are repealed and the following substituted:

Exception, beer made by microbrewer

   (1)  Despite section 21, the basic tax rate per litre in respect of the purchase of beer manufactured by a beer manufacturer that is a microbrewer for the sales year in which the beer is sold is the following:

    1.  If the beer is draft beer, the rate determined by subtracting 36.49 cents from,

            i.  the basic tax rate for draft beer under clause 21 (2) (a), or

           ii.  if the beer is sold after the first annual adjustment date, the basic tax rate under clause 21 (2) (a) as adjusted annually under subsection 21 (3).

    2.  If the beer is non-draft beer, the rate determined by subtracting 49.99 cents from,

            i.  the basic tax rate for non-draft beer under clause 21 (2) (b), or

           ii.  if the beer is sold after the first annual adjustment date, the basic tax rate under clause 21 (2) (b) as adjusted annually under subsection 21 (3).

   (2)  Subsection 22 (3) of the Act is amended by striking out “and” at the end of clause (a), by adding “and” at the end of clause (b) and by adding the following clause:

   (c)  any affiliate it has that manufactures beer is a microbrewer.

   (3)  Paragraphs 1, 2 and 3 of subsection 22 (4) of the Act are repealed and the following substituted:

    1.  All beer manufactured during the production year by the microbrewer, including beer that is manufactured under contract for another beer manufacturer.

    2.  All beer manufactured during the production year by an affiliate of the microbrewer, including beer manufactured by the affiliate under contract for another beer manufacturer.

    3.  All beer manufactured during the production year by another microbrewer under contract for the microbrewer or for an affiliate of the microbrewer.

   (4)  Subsection 22 (5) of the Act is repealed and the following substituted:

Definitions

   (5)  In this section,

“production year” has the prescribed meaning; (“année de production”)

“sales year” has the prescribed meaning. (“année de ventes”)

   2.  (1)  Subsections 26 (1) and (2) of the Act are repealed and the following substituted:

Annual adjustment to rate of basic tax

   (1)  The rate of basic tax payable by a purchaser under sections 21 and 25 in respect of the purchase of beer shall be adjusted annually in accordance with this section as of each annual adjustment date.

Calculation of basic tax rate

   (2)  Each basic tax rate, expressed in cents per litre, that is in effect for the period commencing on an annual adjustment date and ending on the day before the next annual adjustment date is calculated using the formula,

A + (A × B)

in which,

  “A”  is the amount of basic tax per litre of beer that would be payable under this Part if the purchase had been on the day before the annual adjustment date, and

  “B”  is the index factor calculated under subsection (2.1).

Index factor

   (2.1)  For the purposes of subsection (2), the index factor is calculated using the following formula, rounded to the nearest one-tenth:

- 1

in which,

  “C”  is the Consumer Price Index for the 12-month period ending on the previous November 30,

  “D”  is the Consumer Price Index for the 12-month period preceding the 12-month period referred to in the definition of “C”,

  “E”  is the Consumer Price Index for the 12-month period preceding the 12-month period referred to in the definition of “D”, and

  “F”  is the Consumer Price Index for the 12-month period preceding the 12-month period referred to in the definition of “E”.

   (2)  Clause 26 (5) (a) of the Act is amended by striking out “Consumer Price Index for Ontario” and substituting “Consumer Price Index for Ontario (All Items)”.

   (3)  Clause 26 (5) (c) of the Act is repealed and the following substituted:

   (c)  rounding the result obtained under clause (b) to the nearest one-tenth.

   3.  Subsection 27 (3) of the Act is amended by striking out “fixed by the Board for the wine or wine cooler under the authority of clause 3 (1) (i) of the Liquor Control Act” in the portion before clause (a) and substituting “fixed by the Board for the wine or wine cooler under the authority of clause 3 (1) (i) of the Liquor Control Act, or by the winery retail store if the Board has not fixed a price”.

   4.  The Act is amended by adding the following section:

Right to sit as member of Assembly

   30.1  No person acting as an agent of the Minister under this Division shall be, by reason only of their acting as an agent of the Minister, ineligible as a member of the Assembly.

   5.  (1)  Subsection 31 (1) of the Act is amended by striking out “a person at a winery retail store” and substituting “a purchaser at a winery retail store”.

   (2)  The French version of subsection 31 (2) of the Act is amended by striking out “auprès de l’acheteur”.

   6.  Section 41 of the Act is amended by adding the following subsections:

Penalty, failure to deposit security

   (7)  The Minister may assess a penalty against a collector who fails to deposit security as required under section 34.

Amount of penalty

   (8)  The amount of a penalty assessed under subsection (7) shall not exceed the amount of the security that the collector was required to deposit.

Security obligation satisfied

   (9)  If the Minister assesses a penalty under subsection (7), the Minister may accept the payment of the penalty in satisfaction of the collector’s obligations under section 34.

If security provided subsequently

   (10)  The Minister may return all or part of the penalty if the collector subsequently provides security acceptable to the Minister under section 34, or if the Minister determines that a lesser amount is sufficient to satisfy the collector’s obligations under section 34.

   7.  The French version of subsection 46 (5) of the Act is amended by striking out “en vertu du présent paragraphe” at the end and substituting “pour l’application du présent paragraphe”.

   8.  The Act is amended by adding the following section:

Statement of disallowance

   47.1  (1)  If, upon considering an application for a refund made under this Part, the Minister determines that the applicant is not entitled to all or part of the refund, the Minister shall serve a statement of disallowance on the applicant.

Content of statement

   (2)  A statement of disallowance shall set out the amount of the refund that is being disallowed and the reasons for the disallowance.

   9.  The Act is amended by adding the following section:

Fees under s. 8.1 of the Financial Administration Act

   54.1  (1)  A fee that the Minister of Finance requires a person to pay under section 8.1 of the Financial Administration Act for failing to make full and unconditional payment or settlement of an amount payable under this Part,

  (a)  is deemed to be tax assessed and payable under this Part; and

  (b)  may be collected and enforced as tax under this Part.

Notice

   (2)  Subsection (1) applies only if the Minister of Finance gives written notice of the fee to the person who is required to pay it.

No objection or appeal

   (3)  A person who receives notice of a fee under subsection (2) is not entitled to object to the fee or appeal the fee under section 55 or 56.

   10.  The Act is amended by adding the following section:

Objection and appeal of refund disallowance

   59.1  (1)  If an application for a refund is disallowed under section 47.1, the applicant may object to the disallowance by serving a notice of objection to the disallowance on the Minister within 180 days after the day of mailing of the statement of disallowance.

Form

   (2)  The notice of objection shall be in a form approved by the Minister.

Application

   (3)  Sections 55, 56, 57 and 59 apply with necessary modifications to an objection to a disallowance made under subsection (1).

   11.  Clause 71 (2) (g) of the Act is amended by striking out “under section 46 or 47” at the end and substituting “under this Part”.

Amendment to Business Corporations Act

   12.  Subsection 241 (1) of the Business Corporations Act is amended by adding the following paragraph:

  0.1  Alcohol and Gaming Regulation and Public Protection Act, 1996.

Commencement

   13.  This Schedule comes into force on July 1, 2010.

 

schedule 2
city of ottawa act, 1999

   1.  Section 11.1 of the City of Ottawa Act, 1999 is amended by adding the following subsection:

Same, for board of health

   (1.1)  A policy adopted under subsection (1) applies with respect to the administration of the board of health and the provision of services by the board.

   2.  Section 12 of the Act is repealed and the following substituted:

Board of health

   12.  (1)  A board of health for the city is hereby established and it is deemed to have been established under the Health Protection and Promotion Act.

Composition

   (2)  The city shall, by by-law, establish the board’s size in accordance with subsection 49 (2) of the Health Protection and Promotion Act.

Appointment

   (3)  Despite subsections 49 (1) and (3) of the Health Protection and Promotion Act, all of the members of the board shall be appointed by the city.

Area of jurisdiction

   (4)  The board’s area of jurisdiction is the city.

Duty of the city

   (5)  Despite the Health Protection and Promotion Act, the city shall provide to the board the public health employees that the city considers necessary to enable the board to carry out its functions, and those employees are employees of the city.

Functions of the city

   (6)  Despite the Health Protection and Promotion Act, the city has the functions that the board would otherwise have in respect of the appointment, reappointment and dismissal of its medical officer of health, its associate medical officers of health and its auditor.

Additional functions of the board

   (7)  In addition to its duties and responsibilities under the Health Protection and Promotion Act, the board shall do the following things at the request of the city:

    1.  Make recommendations on any issues within the city’s jurisdiction that involve public health considerations.

    2.  Make an annual report to the city on the board’s operations.

Continued effect of approvals, etc.

   (8)  On the day that the board is established by subsection (1), every approval, by-law and resolution of the city made under the Health Protection and Promotion Act that was in force immediately before that day is deemed to have been made by the board and it remains in force until it expires or is revoked or amended to provide otherwise.

Commencement

   3.  This Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

 

Schedule 3
commodity futures Act

   1.  Subparagraph 23 iii of subsection 65 (1) of the Commodity Futures Act is repealed and the following substituted:

          iii.  interim financial reports and financial statements.

Commencement

   2.  This Schedule comes into force on January 1, 2011.

 

Schedule 4
co-operative corporations Act

   1.  Subsection 97 (1.1) of the Co-operative Corporations Act is repealed and the following substituted:

Proportion of non-members

   (1.1)  The proportion of directors on the executive committee who are non-members or who are not directors, officers, shareholders or members of a corporate member must not be greater than the proportion of directors on the board of directors of the co-operative who are non-members or who are not directors, officers, shareholders or members of a corporate member.

Commencement

   2.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 5
Drug Interchangeability and dispensing fee act

   1.  (1)  The definition of “rebate” in subsection 12.1 (14) of the Drug Interchangeability and Dispensing Fee Act is repealed and the following substituted:

“rebate”, subject to the regulations, includes, without being limited to, currency, a discount, refund, trip, free goods or any other prescribed benefit, but does not include something provided in accordance with ordinary commercial terms. (“rabais”) 

   (2)  Subsection 12.1 (15) of the Act is repealed and the following substituted:

Regulations

   (15)  The Lieutenant Governor in Council may make regulations clarifying the definition of “rebate” in this section, including providing that certain benefits are not rebates, prescribing benefits for the purpose of that definition, clarifying how the calculations are to be made in this section and defining “ordinary commercial terms” for the purposes of that definition, including setting limits on ordinary commercial terms.

Commencement

   2.  This Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

 

Schedule 6
Electronic Land Registration Services Act, 2010

Definitions

   1.  In this Act,

“Commissioner” means the Electronic Land Registration Services Commissioner appointed under section 3; (“commissaire”)

“minister” means a minister of the Crown who enters into a service provider agreement on behalf of the Crown in right of Ontario; (“ministre”)

“service provider” means a person who has entered into a service provider agreement with the Crown in right of Ontario; (“fournisseur de services”)

“service provider agreement” means an agreement entered into under subsection 2 (1). (“accord de services”)

Service Provider Agreements

Service provider agreements authorized

   2.  (1)  The Minister of Government Services, the Attorney General or such other minister of the Crown as may be designated by order of the Lieutenant Governor in Council may, on behalf of the Crown in right of Ontario, enter into one or more agreements,

  (a)  for the provision of such land registration and related services as may be specified in the agreement;

  (b)  for the provision of such services related to writs of execution as may be specified in the agreement;

   (c)  for granting a licence to a service provider to access, use, copy, sell and otherwise deal with the land registration and writs data specified in the agreement with the service provider; and

  (d)  authorizing or requiring a service provider to grant sublicences to third parties to access, use, copy, sell and otherwise deal with the land registration and writs data specified in the agreement with the service provider.

Terms and conditions

   (2)  A minister may determine the terms and conditions of a service provider agreement, including, without limitation, terms and conditions,

  (a)  providing whether the agreement or licence will be exclusive or non-exclusive;

  (b)  establishing the length of the term of the agreement or agreements, including a perpetual term;

   (c)  establishing the amounts payable by a service provider, including amounts intended to defray the Province of Ontario’s continuing cost of administering the land registration and writs systems;

  (d)  relating to sublicensing; and

  (e)  relating to dispute resolution and arbitration in respect of any dispute between a service provider and the Province of Ontario or between a service provider and a third party.

Fees

   (3)  A minister may in a service provider agreement,

  (a)  authorize the service provider to collect fees established under the Land Titles Act, the Land Registration Reform Act, the Registry Act, the Administration of Justice Act and such other Acts as may be designated by a regulation made under this section for its own account or on behalf of the Province of Ontario; and

  (b)  establish fees in addition to the fees referred to in clause (a) and authorize the service provider to collect and retain such fees for its own account.

Fees to be specified in orders

   (4)  The minister who enters into a service provider agreement shall cause any fees established under clause (3) (b) to be specified in an order under paragraph 19 of subsection 163.1 (1) of the Land Titles Act, paragraph 17 of subsection 101.1 (1) of the Registry Act and section 13.1 of the Land Registration Reform Act.

Fee retention

   (5)  The fees that the service provider collects for its own account pursuant to a service provider agreement described in subsection (3) is revenue belonging to the service provider and is not public money within the meaning of the Financial Administration Act.

Not Crown agent

   (6)  A service provider is not an agent of the Crown except as may be provided in the service provider agreement.

Duty to collect and remit taxes not affected

   (7)  This section does not apply so as to relieve a service provider from any duty to collect and remit to the Province of Ontario land transfer taxes, sales taxes or other taxes or other amounts collected on behalf of the Province pursuant to a service provider agreement.

Regulations

   (8)  The Lieutenant Governor in Council may make regulations designating Acts for the purposes of clause (3) (a).

Electronic Land Registration Services Commissioner

Appointment of Commissioner

   3.  (1)  The Lieutenant Governor in Council, having regard to the service provider agreements, may appoint, for a term not exceeding three years, an individual to perform the duties and exercise the powers of the Commissioner set out in this section and sections 4 and 5.

Title

   (2)  The person appointed under subsection (1) shall be known in English as the Electronic Land Registration Services Commissioner and in French as commissaire aux services d’enregistrement immobilier électronique.

Renewal of appointment

   (3)  The term of office of the Commissioner may be renewed for additional terms of office not exceeding three years.

Acting Commissioner

   (4)  If the Commissioner is absent or unable to act or the office becomes vacant, the Deputy Minister of Government Services, having regard to the service provider agreements, may designate, in writing, a person to exercise the powers and perform the functions of the Commissioner while the Commissioner is absent or unable to act or while the office is vacant and, while acting in that capacity, the designate has all the powers of the Commissioner, subject to any conditions, limitations or restrictions set out in the designation.

Remuneration, etc.

   (5)  The Lieutenant Governor in Council may fix the remuneration and allowance for expenses of the Commissioner.

Duties

   (6)  It is the duty of the Commissioner, subject to the applicable service provider agreement,

  (a)  to investigate disputes filed with his or her office related to the provision of land registration services or to the provision of writs services provided by the service provider under the service provider agreement and attempt to resolve such disputes; and

  (b)  to perform such other duties as the Minister of Government Services may assign to the Commissioner or as may be assigned to him or her under any other Act.

Annual report

   (7)  The Commissioner shall prepare and submit to the Minister of Government Services and to the Attorney General an annual report on the Commissioner’s activities in the preceding year.

Employees, office space, etc.

   (8)  The Commissioner may employ such employees, rent such space and purchase or lease such equipment and do such other things as are considered necessary for the efficient operation of his or her office.

Appropriation

   (9)  Money required for the purposes of subsection (8) before April 1, 2011 shall be paid out of the Consolidated Revenue Fund and thereafter shall be paid out of the money appropriated for that purpose by the Legislature.

Not Crown employees or agents

   (10)  The Commissioner and the persons employed by or in his or her office are not employees or agents of the Crown.

Immunity

   (11)  No proceeding shall be commenced against the Commissioner or any person employed by or in his or her office for any act done or omitted in good faith in the execution or intended execution of his or her duties under this Act.

Crown liability

   (12)  Despite subsections 5 (2) and (4) of the Proceedings Against the Crown Act, subsection (11) does not relieve the Crown of any liability to which the Crown would otherwise be subject.

Access to records

   4.  (1)  A service provider shall provide the Commissioner with access to all records of the service provider that the Commissioner requires in order to perform his or her duties under this or any other Act.

Privileged documents

   (2)  Despite subsection (1), the Commissioner shall not require a service provider to provide access to any record that is subject to lawyer-client privilege.

No waiver of privilege

   (3)  A disclosure to the Commissioner by a service provider does not constitute a waiver of any legal privilege, including lawyer-client privilege.

Confidentiality

   5.  (1)  The Commissioner shall maintain in confidence all records and information that have been provided to him or her in confidence by a service provider or by a complainant, including any records created by the Commissioner that would reveal any confidential record or information that has been provided to him or her by the service provider or a complainant.

Conflict with FIPPA

   (2)  Subsection (1) prevails over any provision of the Freedom of Information and Protection of Privacy Act.

Permitted disclosure

   (3)  Despite subsection (1), the Commissioner may,

  (a)  disclose to any person any written recommendation the Commissioner has made to a service provider, including any information in the written recommendation that the Commissioner views is reasonably necessary in order to explain the reasons for his or her recommendation; and

  (b)  disclose any information in his or her annual report to the Minister of Government Services and the Attorney General that the Commissioner views is reasonably necessary to include in order to report on his or her activities.

Commissioner, etc., not compellable

   6.  Neither the Commissioner nor any person employed by or in his or her office is a competent or compellable witness in a civil proceeding respecting any information given or obtained, statements made or received, or records or other things produced or received under this Act.

Arbitration

Duty to enter arbitration agreement

   7.  (1)  If a service provider agreement requires that a service provider enter into an arbitration agreement with a third party, the service provider shall enter into the arbitration agreement with the third party on such terms and conditions as are set out in the service provider agreement.

Powers of arbitrator

   (2)  An arbitrator appointed pursuant to an arbitration agreement referred to in subsection (1) has the authority to settle all disputes contemplated in the arbitration agreement, including the authority to impose the terms and conditions of agreements between the service provider and the third party in accordance with the terms of the arbitration agreement.

Consequential Amendments to Other Acts

Administration of Justice Act

   8.  Clause 5 (1) (a) of the Administration of Justice Act is repealed and the following substituted:

  (a)  requiring the payment of fees for any thing required or authorized under any Act to be done by any person in the administration of justice and prescribing the amounts of the fees or a method of determining them;

Land Registration Reform Act

   9.  Section 13.1 of the Land Registration Reform Act is repealed and the following substituted:

Minister’s orders

   13.1  (1)  The Minister responsible for the administration of this Act may by order require the payment of fees under subsection 8 (4) and specify the amount of the fees or a method for determining them.

Not regulations

   (2)  An order made by the Minister under subsection (1) is not a regulation within the meaning of Part III (Regulations) of the Legislation Act, 2006.

Land Titles Act

   10.  (1)  Paragraph 19 of subsection 163.1 (1) of the Land Titles Act is amended by striking out the portion before subparagraph (i) and substituting the following:

  19.  specifying the amounts of the fees payable under this Act or a method for determining them and may consider,

.     .     .     .     .

   (2)  Subsection 163.1 (1) of the Act is amended by adding the following paragraph:

  24.  specifying the terms or conditions on which documents, instruments, books or public records are made available under this Act.

Registry Act

   11.  (1)  Paragraph 17 of subsection 101.1 (1) of the Registry Act is repealed and the following substituted:

  17.  requiring the payment of fees upon the performance of any official function under this Act and specifying the amounts of the fees or a method for determining them;

   (2)  Subsection 101.1 (1) of the Act is amended by adding the following paragraph:

  22.  specifying the terms or conditions on which documents, instruments, books or public records are made available under this Act.

Commencement

   12.  The Act set out in this Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

Short title

   13.  The short title of the Act set out in this Schedule is the Electronic Land Registration Services Act, 2010.

 

Schedule 7
financial administration act

   1.  (1)  The definition of “ministry” in subsection 1 (1) of the Financial Administration Act is repealed and the following substituted:

“ministry” means a ministry of the Government of Ontario; (“ministère”)

   (2)  The definition of “non-cash expense” in subsection 1 (1) of the Act is amended by adding the following clause:

(g.1) an imputed operating grant for a school board in respect of taxes for school purposes,

   (3)  Subsection 1 (1) of the Act is amended by adding the following definition:

“public entity” means,

  (a)  a Crown agency,

  (b)  a corporation, with or without share capital, that is not a Crown agency but is owned, operated or controlled by the Crown,

   (c)  any other board, commission, authority or unincorporated body of the Crown; (“entité publique”)

   (4)  The definition of “public money” in subsection 1 (1) of the Act is repealed and the following substituted:

“public money” means money that is determined under subsection (3), (4) or (5) to be public money; (“deniers publics”)

   (5)  The definition of “public officer” in subsection 1 (1) of the Act is amended by adding at the end “or public entity”.

   (6)  Subsection 1 (1) of the Act is amended by adding the following definition:

“specified public entity” means a public entity the financial obligations of which are paid directly out of the Consolidated Revenue Fund; (“entité publique déterminée”)

   (7)  Section 1 of the Act is amended by adding the following subsections:

Interpretation, head of a public entity

   (1.1)  A reference in this Act to the head of a public entity is a reference to its chief executive officer or to a person who holds a similar position with respect to the public entity.

.     .     .     .     .

Public money

   (3)  Money is public money if it belongs to Ontario and is received or collected by the Minister of Finance or by any other public officer or by any person authorized to receive and collect such money.

Same

   (4)  Without limiting the generality of subsection (3), public money includes,

  (a)  special funds of Ontario and the income and revenue therefrom;

  (b)  revenues of Ontario; and

   (c)  money raised by way of loan by Ontario or received by Ontario through the issue and sale of securities.

Same, paid for a special purpose

   (5)  Money is also public money if it is paid to Ontario for a special purpose, unless another Act provides otherwise.

   2.  (1)  Clause 1.0.5 (1) (b) of the Act is amended by adding at the end “or public entity”.

   (2)  Clause 1.0.5 (1) (c) of the Act is amended by adding at the end “or public entity”.

   (3)  Clause 1.0.5 (1) (d) of the Act is repealed and the following substituted:

  (d)  to determine fees or charges for the provision of services by any ministry or public entity or for the use of the facilities of a ministry or public entity and to require the ministry or public entity to take such action as is necessary to implement the determination;

   (4)  Clause 1.0.5 (1) (e) of the Act is amended by adding “or public entity” after “any ministry”.

   (5)  Subsection 1.0.5 (5) of the Act is amended,

  (a)  by adding “or public entity” after “A ministry”; and

  (b)  by adding “or public entity” after “in the possession or control of the ministry”.

   3.  The French version of subsection 1.0.8 (1) of the Act is amended by striking out “lorsque celui-ci est insuffisant pour réaliser leur objet” at the end and substituting “lorsque ce montant est insuffisant pour réaliser l’objet de celles-ci”.

   4.  (1)  The French version of clause 1.0.10 (a) of the Act is amended by striking out “prévoir la comptabilisation, la perception, la gestion et l’administration” at the beginning and substituting “traiter de la comptabilisation, de la perception, de la gestion et de l’administration”.

   (2)  The French version of clause 1.0.10 (b) of the Act is amended by striking out “prévoir la conservation et la destruction” at the beginning and substituting “traiter de la conservation et de la destruction”.

   (3)  Clause 1.0.10 (c) of the Act is amended by striking out “within the definition of “ministry” set out in section 1” at the end and substituting “within the definition of “public entity” set out in subsection 1 (1)”.

   5.  Section 1.0.20 of the Act is repealed and the following substituted:

Financial responsibility

   1.0.20  The deputy minister of each ministry and the head of each public entity is responsible for ensuring the proper conduct of the financial business of the ministry or public entity in accordance with such directives, policies and guidelines as are made or issued under this Act.

   6.  Subsection 1.0.21 (2) of the Act is amended by striking out “or the minister who requisitioned the payment” and substituting “or the minister responsible for the ministry or public entity that requisitioned the payment”.

   7.  The French version of section 1.0.24 of the Act is amended by striking out “si l’Assemblée donne ou est réputée avoir donné” and substituting “si l’Assemblée donne”.

   8.  (1)  Paragraphs 1, 2 and 4 of subsection 1.0.25 (1) of the Act are repealed and the following substituted:

    1.  Every ministry.

    2.  Every public entity.

.     .     .     .     .

    4.  Every other entity the financial obligations of which have been guaranteed by a ministry or a public entity.

   (2)  Subsection 1.0.25 (3) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Access

   (3)  Every ministry and every public entity shall,

.     .     .     .     .

   (3)  The English version of clause 1.0.25 (3) (a) of the Act is amended by striking out “or Crown agency” and substituting “or public entity”.

   (4)  Subsection 1.0.25 (4) of the Act is amended by striking out “any ministry of the Government of Ontario, Crown agency or entity” and substituting “any ministry, any public entity or any other entity”.

   (5)  The English version of subsection 1.0.25 (4) of the Act is amended by striking out “that ministry, agency or entity” at the end and substituting “that ministry, public entity or other entity”.

   9.  The Act is amended by adding the following section:

Payment or credit re Excise Tax Act (Canada)

Payment, etc., by Lieutenant Governor in Council

   5.2  (1)  The Lieutenant Governor in Council, on the recommendation of the Minister of Finance, may pay or credit the amount described in subsection (4) in respect of the provincial component of the tax paid under Part IX of the Excise Tax Act (Canada) if the Lieutenant Governor in Council considers that it is in the public interest to do so.

Payment, etc., by Minister of Finance

   (2)  The Minister of Finance may pay or credit the amount described in subsection (5) in respect of the provincial component of the tax paid under Part IX of the Excise Tax Act (Canada) if the Minister considers that it is in the public interest to do so.

Restriction on payment

   (3)  No payment or credit may be made under subsection (1) or (2) to a person to the extent that the person otherwise receives or is eligible to receive, directly or indirectly, a payment, credit, refund, rebate, adjustment or other relief in respect of the amount to which the payment or credit under subsection (1) or (2) would relate.

Authorized amount for Lieutenant Governor in Council

   (4)  The amount of the payment or credit authorized by subsection (1) is an amount determined by the Lieutenant Governor in Council to be equal to all or part of the provincial component of the tax paid under Part IX of the Excise Tax Act (Canada) in respect of Ontario as a participating province or the interest, penalties or other amounts paid under that Part that are in respect of that provincial component.

Authorized amount for Minister of Finance

   (5)  The amount of the payment or credit authorized by subsection (2) is an amount, not exceeding $10,000, determined by the Minister of Finance to be equal to all or part of the provincial component of the tax paid under Part IX of the Excise Tax Act (Canada) in respect of Ontario as a participating province or the interest, penalties or other amounts paid under that Part that are in respect of that provincial component.

Conditional payment

   (6)  A payment or credit under subsection (1) or (2) may be conditional or unconditional.

Same

   (7)  If a payment or credit under subsection (1) or (2) is subject to a condition and the condition is not performed, the recipient shall repay the amount to the Minister of Finance as if the amount were a tax payable under the Retail Sales Tax Act and the amount may be collected and proceedings may be had as if there had been no decision under subsection (1) or (2) to pay or credit the amount.

Payments

   (8)  Payments under this section are a charge on, and are payable out of, the Consolidated Revenue Fund.

Same

   (9)  Without limiting the generality of the statutory appropriation in subsection (8), payments under this section may, for provincial reporting purposes, be charged to the revenue receivable by the Province under the Comprehensive Integrated Tax Coordination Agreement and other agreements authorized by section 50 of the Retail Sales Tax Act.

Reporting

   (10)  Each payment or credit of $1,000 or more under this section shall be reported in the Public Accounts.

Exchange of information

   (11)  The Minister of Finance or a person authorized by him or her may disclose information to an employee of the Crown in right of Canada and may collect information from the Crown in right of Canada for the purpose of applying this section with respect to a person.

   10.  (1)  Subsection 10 (1) of the Act is amended,

  (a)  by striking out “owing by any person to the Crown or a ministry” and substituting “owing by any person to the Crown or a public entity”; and

  (b)  by striking out “the Crown or ministry to whom such payment is owed” and substituting “the Crown or the public entity to whom the payment is owed”.

   (2)  Subsection 10 (2) of the Act is amended by striking out “to the Crown or a ministry” and substituting “to the Crown or a public entity”.

   (3)  Subsection 10 (6) of the Act is amended by striking out “to the Crown or a ministry” and substituting “to the Crown or a public entity”.

   11.  Clause (b) of the definition of “entity” in subsection 10.1 (11) of the Act is repealed and the following substituted:

  (b)  the Crown in right of Canada including an agency thereof.

   12.  (1)  The French version of paragraph 2 of subsection 11 (1.1) of the Act is amended by striking out “Une personne employée au ministère des Finances ou à l’Office ontarien de financement” at the beginning and substituting “Une personne employée dans le ministère des Finances ou l’Office ontarien de financement”.

   (2)  Subsections 11 (1.2) and (1.2.1) of the Act are repealed and the following substituted:

Other signatures authorized

   (1.2)  Despite subsection (1.1), the Minister of Finance may, in writing, on any conditions he or she considers appropriate, authorize any of the following persons to sign the documents or give the authorizations indicated:

    1.  Another minister may be authorized to sign any cheque or class of cheques or to give any authorization or class of authorizations making a payment from the Consolidated Revenue Fund instead of the Minister of Finance.

    2.  A person employed in the ministry of the minister referred to in paragraph 1 may be authorized to sign any cheque or class of cheques or to give any authorization or class of authorizations instead of the Deputy Minister of Finance or other person referred to in paragraph 2 of subsection (1.1).

    3.  The head of a public entity may be authorized to sign any cheque or class of cheques or to give any authorization or class of authorizations making a payment from the Consolidated Revenue Fund instead of the Minister of Finance.

    4.  A person employed in the public entity referred to in paragraph 3 may be authorized to sign any cheque or class of cheques or to give any authorization or class of authorizations instead of the Deputy Minister of Finance or other person referred to in paragraph 2 of subsection (1.1).

   13.  (1)  Subsection 11.4.1 (1) of the Act is repealed.

   (2)  Subsection 11.4.1 (2) of the Act is amended by adding at the end “or by specified public entities”.

   14.  (1)  Subsection 15 (1) of the Act is repealed.

   (2)  Subsection 15 (2) of the Act is amended by adding “or specified public entity” after “ministry” in the portion before paragraph 1.

   (3)  Paragraphs 1, 2 and 4 of subsection 15 (2) of the Act are repealed and the following substituted:

    1.  Providing goods or services to another ministry, public entity, entity or person in exchange for payment of a fee or charge.

    2.  Permitting another ministry, public entity, entity or person to use property owned by the Crown in exchange for payment of a fee or charge.

.     .     .     .     .

    4.  Engaging in activities with respect to which, under a cost-sharing arrangement, the Crown will become entitled to receive funds from another person or entity.

    5.  Engaging in activities with respect to which, under a cost-sharing arrangement, the ministry or specified public entity will become entitled to receive funds from an appropriation provided to another ministry.

   (4)  Subsection 15 (3) of the Act is amended by striking out the portion before paragraph 1 and substituting the following:

Interim payments

   (3)  On the recommendation of the Minister of Finance, the Treasury Board may authorize the Minister of Finance to make interim payments from the Consolidated Revenue Fund to a ministry to pay the costs incurred by the ministry, or by a specified public entity for which the ministry is responsible, in engaging in an activity described in subsection (2), but only if one or both of the following conditions is satisfied:

.     .     .     .     .

   15.  Paragraph 1 of section 16.0.2 of the Act is amended by adding “or specified public entity” after “ministry”.

   16.  Section 16.1 of the Act is amended by striking out “to the Crown or a ministry” and substituting “to the Crown, a ministry or a specified public entity”.

   17.  Section 16.3 of the Act is repealed and the following substituted:

Definition

   16.3  In this Part,

“public entity” includes the Accountant of the Superior Court of Justice.

   18.  (1)  Subsection 16.4 (1) of the Act is amended by adding “or public entity” after “ministry”.

   (2)  Subsection 16.4 (2) of the Act is amended,

  (a)  by striking out “a ministry shall pay” and substituting “a ministry or public entity shall pay”; and

  (b)  by adding at the end “or public entity”.

   (3)  Subsection 16.4 (4) of the Act is amended by adding “or public entity” after “ministry”.

   (4)  Subsection 16.4 (5) of the Act is amended by adding “or public entity” after “ministry”.

   (5)  Subsection 16.4 (6) of the Act is amended,

  (a)  by adding “or public entity” after “the provision to a ministry”; and

  (b)  by adding “or public entity” after “to allow the ministry”.

   19.  (1)  Subsection 16.5 (2) of the Act is amended by adding “or public entity” after “ministry” in the portion before clause (a).

   (2)  Clause 16.5 (2) (b) of the Act is amended,

  (a)  by adding “or public entity” after “investment by the ministry”; and

  (b)  by adding “or public entity” after “held by that ministry”.

   (3)  Subsection 16.5 (3) of the Act is amended,

  (a)  by adding “or public entity” after “other evidences of indebtedness to any ministry”; and

  (b)  by adding “or public entity” after “an investment that the ministry”.

   (4)  Subsection 16.5 (6) of the Act is amended by adding “or public entity” after “a ministry”.

   20.  (1)  Subsection 16.6 (1) of the Act is amended by adding the following definition:

“designated public entity” means a public entity that has been designated for the purpose of this section by order of the Lieutenant Governor in Council; (“entité publique désignée”)

   (2)  Subsection 16.6 (2) of the Act is amended by adding “or any designated public entity” after “any designated minister or ministry”.

   (3)  Clause 16.6 (3) (b) of the Act is repealed and the following substituted:

  (b)  shall state the minister, ministry or public entity to which it applies and specify the order of the Lieutenant Governor in Council designating that minister, ministry or public entity;

   (4)  Subsection 16.6 (5) of the Act is amended by striking out “the minister or ministry” in the portion before clause (a) and substituting “the minister, ministry or public entity”.

   (5)  Clause 16.6 (5) (b) of the Act is repealed and the following substituted:

  (b)  exercise the rights and discharge the obligations of the minister, ministry or public entity to which the authorization applies under any agreement to which the Crown or that minister, ministry or public entity is a party; and

   (6)  Subsection 16.6 (6) of the Act is amended by striking out “Unless otherwise agreed by a minister or a ministry, securities issued by Ontario and purchased as an investment by or on behalf of the minister or ministry” at the beginning and substituting “Unless otherwise agreed by a minister, ministry or public entity, as the case may be, securities issued by Ontario and purchased as an investment by or on behalf of the minister, ministry or public entity”.

   (7)  Subsection 16.6 (7) of the Act is amended by striking out “a minister or ministry” wherever it appears and substituting in each case “a minister, ministry or public entity”.

   21.  The French version of clause 26.1 (1) (a) of the Act is repealed and the following substituted:

    a)  la valeur actuelle de la valeur mobilière à échanger est égale à celle de la valeur mobilière contre laquelle elle est échangée;

   22.  (1)  Subsection 28 (1) of the Act is amended by adding “or public entity” after “a ministry” in the portion before clause (a).

   (2)  Clause 28 (1) (a) of the Act is amended by adding “or public entity” after “the ministry”.

   (3)  Subsection 28 (2) of the Act is repealed and the following substituted:

Liability not binding or enforceable without approval, unless exempted

   (2)  A financial arrangement, financial commitment, guarantee, indemnity or similar transaction that a ministry or public entity purports to enter into contrary to subsection (1) on or after April 1, 2003 is not binding on or enforceable against any ministry or public entity unless the Minister of Finance exempts it in writing from the application of this subsection.

Commencement

   23.  (1)  Subject to subsections (2) and (3), this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Same

   (2)  Sections 1 and 2, subsection 4 (3), sections 5, 6, 8, 10 and 11, subsection 12 (2) and sections 13 to 20 and 22 are deemed to have come into force on April 1, 2010.

Same

   (3)  Section 9 comes into force on July 1, 2010.

 

Schedule 8
financial services commission of ontario Act, 1997

   1.  Section 5 of the Financial Services Commission of Ontario Act, 1997 is amended by adding the following subsection:

Same

   (2.1)  If an agreement under section 100 of the Pension Benefits Act provides for the delegation to the Superintendent of any powers or duties of a person who has supervisory or regulatory powers under the pension benefits legislation of another jurisdiction, the Superintendent is authorized to exercise those powers and perform those duties.

Commencement

   2.  This Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

 

Schedule 9
Health Care Consent Act, 1996

   1.  Section 75 of the Health Care Consent Act, 1996 is amended by adding the following subsection:

Exception

   (2.1)  Despite subsection (2), the hearing of an application under section 39.2 of the Mental Health Act shall begin within 30 days after the day the Board receives the application, unless the parties agree to a postponement.

Commencement

   2.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 10
Indian Lands Agreement (1986) Confirmation Act, 2010

Agreement confirmed

   1.  The 1986 Indian Lands Agreement, being a Memorandum of Agreement entered into between the Government of Canada and the Government of Ontario on August 5, 1986, and reproduced as Schedule A, is hereby confirmed.

Transitional

   2.  (1)  A reference to the Indian Lands Agreement Confirmation Act, 1989 in a specific agreement that was entered into before the day the Creating the Foundation for Jobs and Growth Act, 2010 received Royal Assent and that was not confirmed before July 25, 2007, or in an order in council that was made on or after July 25, 2007 and before the day the Creating the Foundation for Jobs and Growth Act, 2010 received Royal Assent, is deemed to be a reference to this Act.

Same

   (2)  Anything purportedly done under the authority of the Indian Lands Agreement Confirmation Act, 1989 on or after July 25, 2007 and before the day the Creating the Foundation for Jobs and Growth Act, 2010 received Royal Assent is deemed to have been done under the authority of this Act.

Commencement

   3.  The Act set out in this Schedule is deemed to have come into force on July 25, 2007.

Short title

   4.  The short title of the Act set out in this Schedule is the Indian Lands Agreement (1986) Confirmation Act, 2010.

schedule a
The 1986 Indian Lands Agreement

This agreement witnesseth that the parties hereto have agreed as follows:

   1.  Definitions

  (a)  “Band”, “Council of the Band”, “Surrender”, “Custom” and “Indian” have the same meaning as those words in the Indian Act, R.S.C. 1970, c. I-6, as the same may be amended from time to time;

  (b)  “land” includes any interest in land;

   (c)  “minerals” includes gold, silver and all other metals, precious and base, and coal, natural gas, oil, salt, sand and gravel;

  (d)  “1924 Agreement” means the agreement between Canada and Ontario dated March 24, 1924, and the statutes confirming it, i.e., Statutes of Canada, 14-15 George V, chapter 48, and Statutes of Ontario, 14 George V, chapter 15.

   2.  Ontario, Canada, and any band or group of bands may enter into specific agreements.  Any one or more Bands may enter into one or more specific agreements.

   3.  A specific agreement may be entered into with respect to any matter or question relating to lands or natural resources, including any of the following:

  (a)  any matter dealt with in the 1924 Agreement;

  (b)  administration and control;

   (c)  the exercise, allocation or transfer or disposal of any interests in lands or natural resources;

  (d)  minerals, mineral rights and royalties, and the disposition or taxation of any of them;

  (e)  hydro powers;

    (f)  disposition of lands or natural resources;

  (g)  consequences of extinction or enfranchisement of a band;

   (h)  disposition of any monies;

    (i)  the non-applicability of any provision or provisions of the 1924 Agreement;

    (j)  any other provision required for the implementation of a specific agreement.

   4.  The provisions of any specific agreement shall have effect upon confirmation.  In the event of any inconsistency with the 1924 Agreement, the specific agreement shall supersede.

   5.  Neither this Agreement nor any specific agreement shall affect the validity of any treaty or surrender.

   6.  Canada and Ontario may enter into an agreement or agreements for the confirmation of patents issued or other dispositions of land by the other with respect to land, but no such agreement or confirmation shall in any way affect the rights of any band or the recourse which any band would, absent such agreement, have against any person or land, including the Crown and Crown lands.

   7.  If Canada has collected money or collects money on behalf of any band or bands pursuant to sales or other dispositions of land or interests in land, Ontario acknowledges that Canada may continue to administer that money for the use and benefit of the band or bands, but in no case shall money collected by Canada expressly on behalf of Ontario be deemed to be money collected by Canada on behalf of a band or bands.

   8.  This Agreement shall come into force when it is confirmed by the Parliament of Canada and the Legislature of Ontario and such confirmations come into force.

   9.  A specific agreement shall come into force when it is confirmed by Orders in Council of both Canada and Ontario and is confirmed by the band.

   10.  Confirmation by a band of a specific agreement shall take place:

  (a)  by a Referendum conducted pursuant to regulations made by the Governor General-in-Council under the authority of the Act of Parliament implementing this Agreement; or

  (b)  pursuant to the band’s custom or constitution, provided that the Council of the band gives written notification to the Minister of Indian Affairs and Northern Development and to the Minister of Natural Resources for Ontario that confirmation took place pursuant to the band’s custom or constitution, as the case may be.

   11.  Where a specific agreement affects or deals with lands, lands affected shall be described in a schedule to the specific agreement.

   12.  No specific agreement entered into by any band shall be binding upon any other band or have any effect on any other band unless it has been confirmed by that other band.

   13.  A specific agreement may be amended by the parties or their successors in the same manner as it was originally made.

 

Schedule 11
Insurance Act

   1.  (1)  Paragraphs 2 and 3 of subsection 267.5 (1) of the Insurance Act are repealed and the following substituted:

    2.  Damages for income loss suffered more than seven days after the incident and before the trial of the action in excess of,

            i.  80 per cent of the net income loss during that period, as determined in accordance with the regulations, if the incident occurred before September 1, 2010, or

           ii.  70 per cent of the amount of gross income that is lost during that period, as determined in accordance with the regulations, in any other case.

    3.  Damages for loss of earning capacity suffered after the incident and before the trial of the action in excess of,

            i.  80 per cent of the net loss of earning capacity during that period, as determined in accordance with the regulations, if the incident occurred before September 1, 2010, or

           ii.  70 per cent of the loss of earning capacity during that period, as determined in accordance with the regulations, in any other case.

   (2)  Paragraph 3 of subsection 267.5 (7) of the Act is amended by striking out “subsections (8) and (8.1)” in the portion before subparagraph i and substituting “subsections (8), (8.1) and (8.1.1)”.

   (3)  Section 267.5 of the Act is amended by adding the following subsection:

No reduction under par. 3 i or ii of subs. (7)

   (8.1.1)  Subparagraphs 3 i and ii of subsection (7) do not apply to damages awarded for non-pecuniary loss awarded in respect of a person who dies as a direct or indirect result of an incident that occurs after August 31, 2010.

   (4)  Subsection 267.5 (8.2) of the Act is amended by striking out “Subsections (7), (8) and (8.1)” at the beginning and substituting “Subsections (7), (8), (8.1) and (8.1.1)”.

Commencement

   2.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Same

   (2)  Section 1 comes into force on September 1, 2010.

 

Schedule 12
Law Society Act

   1.  The French version of subsection 1.1 (7) of the Law Society Act is amended by striking out “demande de rétablissement” wherever it appears and substituting in each case “demande de remise en vigueur”.

   2.  (1)  Paragraph 3 of subsection 12 (1) of the Act is repealed and the following substituted:

    3.  Every person who, by June 1, 2015, held the office of elected bencher for at least 16 years.

   (2)  Paragraph 2 of subsection 12 (2) of the Act is repealed and the following substituted:

    2.  Every person who held the office of Attorney General for Ontario at any time before January 1, 2010.

   (3)  Subsections 12 (6), (7) and (8) of the Act are repealed and the following substituted:

If elected bencher is eligible to become bencher by virtue of office

   (6)  An elected bencher who becomes qualified as a bencher under subsection (1) or (2) continues in office as an elected bencher despite the qualification.

   3.  Section 14 of the Act is repealed and the following substituted:

Former Treasurers

   14.  Every licensee who held the office of Treasurer at any time before January 1, 2010 is a bencher by virtue of his or her office.

   4.  (1)  The French version of subsection 31 (2) of the Act is amended by striking out “une demande de rétablissement de son permis et, sous réserve du paragraphe (3), le Barreau le rétablit” and substituting “une demande de remise en vigueur de son permis et, sous réserve du paragraphe (3), le Barreau le remet en vigueur”.

   (2)  The French version of the following provisions of the Act is amended by striking out “rétablir le permis” wherever it appears and substituting in each case “remettre en vigueur le permis”:

    1.  Subsection 31 (3).

    2.  Subsection 31 (5).

   5.  The English version of subsection 49.47 (7) of the Act is amended by striking out “by the licensee, or otherwise” and substituting “by the licensee or otherwise”.

   6.  The French version of the heading immediately before subsection 59.6 (1) of the Act is repealed and the following substituted:

Fonds en fiducie non réclamés

   7.  The French version of section 65 of the Act is amended by striking out “citée” and substituting “mentionnée”.

Commencement

   8.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 13
legislative assembly Act

   1.  Subsection 61 (1.2) of the Legislative Assembly Act is amended by striking out “for the fiscal year that begins on April 1, 2009” and substituting “for the fiscal years that begin on April 1, 2010 and April 1, 2011”.

Commencement

   2.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 14
Limitations Act, 2002

   1.  Clause 16 (1) (k) of the Limitations Act, 2002 is amended by striking out “student loans, awards and grants” and substituting “student loans, medical resident loans, awards or grants”.

Commencement

   2.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 15
Local Health System Integration Act, 2006

   1.  Clause 39 (1) (a) of the Local Health System Integration Act, 2006 is repealed and the following substituted:

  (a)  begin a comprehensive review of this Act and the regulations made under it no later than two years from the date when no exemption under the regulations applies to the requirement under subsection 20 (1) for local health integration networks to enter into service accountability agreements with health service providers that are approved corporations within the meaning of the Charitable Institutions Act, municipalities or boards of management maintaining homes for the aged or joint homes for the aged under the Homes for the Aged and Rest Homes Act or licensees within the meaning of the Nursing Homes Act; and

Commencement

   2.  This Schedule is deemed to have come into force on March 28, 2010.

 

Schedule 16
management board of cabinet Act

   1.  (1)  The definition of “ministry” in subsection 1 (1) of the Management Board of Cabinet Act is repealed and the following substituted:

“ministry” means a ministry of the Government of Ontario; (“ministère”)

   (2)  The definition of “public service” in subsection 1 (1) of the Act is repealed and the following substituted:

“public service” means,

  (a)  every ministry,

  (b)  every Crown agency,

   (c)  every corporation, with or without share capital, that is not a Crown agency but is owned, operated or controlled by the Crown, and

  (d)  every other board, commission, authority or unincorporated body of the Crown; (“fonction publique”)

   2.  (1)  Clause 3 (1) (d) of the Act is amended by striking out “in the public service” at the end and substituting “in any part of the public service”.

   (2)  Clause 3 (1) (e) of the Act is amended,

  (a)  by striking out “such administrative policies and procedures” and substituting “such policies and procedures”; and

  (b)  by striking out “of the public service generally” at the end and substituting “of any part of the public service”.

   (3)  Clause 3 (1) (f) of the Act is amended by striking out “of the public service” and substituting “of any part of the public service”.

   (4)  Clause 3 (1) (g) of the Act is amended by striking out “any other matter concerning general administrative policy in the public service” and substituting “any matter concerning general administrative policy in any part of the public service”.

   (5)  Subsection 3 (3) of the Act is amended by striking out “administrative directives” and substituting “directives”.

   (6)  The French version of subsection 3 (4) of the Act is amended by striking out “tout secteur’ and substituting “toute partie”.

   3.  (1)  The French version of clause 6 (1) (c) of the Act is amended by striking out “dans la fonction publique” and substituting “dans toute partie de la fonction publique”.

   (2)  Clause 6 (1) (d) of the Act is amended by striking out “of the public service” at the end and substituting “of any part of the public service”.

Commencement

   4.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 17
Mental Health Act

   1.  Subsection 33.1 (5) of the Mental Health Act is repealed and the following substituted:

Exception

   (5)  Clause (4) (e) does not apply in any of the following circumstances:

    1.  If a rights adviser has made best efforts to locate the person subject to the order, the person could not be located and the rights adviser so informs the physician.

    2.  If the person subject to the order refuses to consult with a rights adviser and the rights adviser so informs the physician.

    3.  If, for the renewal of the order, the Public Guardian and Trustee is the substitute decision-maker for the person subject to the order.

   2.  Section 33.3 of the Act is amended by adding the following subsection:

Community treatment order not terminated

   (1.1)  A community treatment order is not terminated by the issuance of an order for examination under this section.

   3.  Subsections 38 (2) and (3) of the Act are repealed and the following substituted:

Contents of notice to patient

   (2)  The written notice given to the patient shall inform the patient,

  (a)  of the reasons for the detention;

  (b)  that the patient is entitled to a hearing before the Board;

   (c)  that the patient has the right to retain and instruct counsel without delay; and

  (d)  that the patient has the right to apply to the Board for a transfer to another psychiatric facility as described in section 39.2.

Rights adviser

   (3)  The rights adviser shall promptly meet with the patient and explain to him or her the significance of the certificate, the right to have it reviewed by the Board and, where applicable, the right to apply to the Board for a transfer.

   4.  The Act is amended by adding the following section:

Application for transfer

   39.2  (1)  An involuntary patient, any person on his or her behalf or the officer in charge of the psychiatric facility where the patient is currently detained may apply to the Board in the approved form to determine whether the patient should be transferred to another psychiatric facility named in the application.

When application may be made

   (2)  An application under subsection (1) may be made after the completion of a fourth certificate of renewal and after the completion of every fourth certificate of renewal thereafter, if the application is submitted 12 months after the final disposition of the most recent application to the Board.

Exception

   (3)  Despite subsection (2), an involuntary patient, or any person on his or her behalf, may make a new application to the Board within 12 months of the final disposition of the most recent application if the Board grants leave in advance. 

Board may grant leave

   (4)  The Board may grant leave for a new application if it is satisfied that there has been a material change in circumstances that justifies a reconsideration of the patient’s transfer from one psychiatric facility to another.

Notice to Minister and proposed receiving facility

   (5)  Upon receiving an application under this section, the Board shall promptly give notice of the application to the Minister and the officer in charge of the psychiatric facility named in the application.

Parties

   (6)  The officer in charge of the patient’s current psychiatric facility, the officer in charge of the psychiatric facility named in the application under this section, the patient or any other person who has applied to the Board for a hearing on behalf of the patient are parties to the proceeding before the Board.

Minister entitled to be heard

   (7)  The Minister is entitled to be heard, by counsel or otherwise, at the hearing.

Minister may be a party

   (8)  On application by the Minister, the Board shall designate the Minister as a party to a proceeding before the Board under this section.

Power to order transfer

   (9)  The Board may, if the patient does not object, order the patient to be transferred to the psychiatric facility named in the application.

Criteria to consider

   (10)  In determining whether a transfer should be ordered, the Board shall consider whether,

  (a)  the psychiatric facility named in the application is able to provide for the patient’s care and treatment;

  (b)  the psychiatric facility named in the application is able to safely manage any risk the patient poses to the patient or another person;

   (c)  the transfer is in the patient’s best interests;

  (d)  the transfer is likely to improve the patient’s condition or well being;

  (e)  the transfer is likely to foster the patient’s reintegration into the community; and

    (f)  an attempt has been made to transfer the patient under section 29.

Procedure

   (11)  Subsections 39 (5.1), (6) and (7) apply to an application under this section with necessary modifications.

Effect of transfer order

   (12)  If the Board orders a transfer, the patient’s current psychiatric facility shall transfer, and the psychiatric facility named in the application shall admit the patient within the period of time specified by the Board.

Same

   (13)  Subsections 29 (1.1) and (2) apply to a transfer ordered under this section with necessary modifications.

   5.  Section 48 of the Act is amended by adding the following subsection:

Stay of transfer pending appeal

   (13)  Where an appeal is taken from a decision of the Board to transfer a patient, a party to the appeal may make a motion to the court to have the transfer stayed pending the appeal.

Commencement

   6.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 18
ministry of revenue act

   1.  The Ministry of Revenue Act is amended by adding the following sections:

Services to other ministries re: government assistance programs

   11.  (1)  The Minister may provide services described in subsection (3) to any ministry of the Government of Ontario responsible under a statute for the administration of a government assistance program if,

  (a)  the program provides assistance to eligible individuals; and

  (b)  eligibility for the assistance is based, in whole or in part, on an individual’s income.

Government assistance programs

   (2)  The government assistance programs in respect of which the Minister may provide services under this section include any program,

  (a)  under which the Province of Ontario provides financial assistance directly or indirectly to individuals or confers any other benefit on individuals; and

  (b)  in respect of which the Minister has agreed to provide services.

Services

   (3)  The purpose of the services provided under this section shall be to assist the other ministry in the administration of a government assistance program and the services shall include,

  (a)  assistance in determining or verifying the eligibility of individuals for the government assistance program; and

  (b)  such other related services as may be prescribed.

Sharing of information between ministries

   (4)  For the purpose of the provision of services under this section,

  (a)  an employee who is engaged in the administration of a government assistance program in a ministry may disclose, to an employee who provides services under this section, such information as the Minister may require, including information relating to the program or to any individual seeking assistance under the program;

  (b)  an employee who is engaged in the provision of services under this section to another ministry may disclose, to an employee in that other ministry who is engaged in the administration of a government assistance program, any information to which the former employee has access that relates to an individual seeking or receiving assistance under the program, including information received by the Ministry from the Minister of National Revenue or the Canada Revenue Agency under an agreement referred to in section 12.

Same

   (5)  The information disclosed under subsection (4) with respect to an individual may include financial information, tax information or personal information within the meaning of the Freedom of Information and Protection of Privacy Act or personal health information as defined in the Personal Health Information Protection Act, 2004.

Use of information

   (6)  Any employee to whom information is disclosed under subsection (4) shall collect, use and disclose the information received,

  (a)  in the case of an employee engaged in the provision of services under this section, only for purposes related to the provision of those services; and

  (b)  in the case of an employee in a ministry other than the Ministry of Revenue, only for purposes related to the provision of a government assistance program.

Definition

   (7)  In this section,

“employee” means a public servant employed under Part III of the Public Service of Ontario Act, 2006.

Information sharing agreement with federal government

   12.  (1)  On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Minister of National Revenue or the Canada Revenue Agency providing for the disclosure of information to, and the collection of information by, the Minister for purposes of the provision of services under section 11.

Payment of fees

   (2)  All fees and other amounts payable to the Crown in right of Canada under an agreement entered into under subsection (1) are a charge on and payable out of the Consolidated Revenue Fund.

Commencement

   2.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 19
MINISTRY OF TOURISM AND RECREATION ACT

   1.  The Ministry of Tourism and Recreation Act is amended by adding the following section:

Regional tourism funding agreements

   11.2  (1)  If the Lieutenant Governor in Council has made a regulation under clause 12 (b.1), the Minister may enter into funding agreements with regional tourism organizations responsible for the promotion of tourism in a tourism region established under clause 12 (h).

Grants

   (2)  If the Minister has entered into a funding agreement with a regional tourism organization under this section, the Minister may make grants to the tourism organization in accordance with the agreement.

Same, amount

   (3)  Subject to subsection (4), the amount of a grant under a funding agreement with a regional tourism organization under this section, in respect of each fiscal year of the Province of Ontario, is the total amount of tax collected under section 2.1.1 of the Retail Sales Tax Act in that fiscal year within the tourism region. 

Same, reduction

   (4)  The amount of the grant shall be reduced to offset the administration costs incurred in connection with the collection and administration of the tax mentioned in subsection (3).

Notice of reduction

   (5)  In accordance with a regulation made under clause 12 (b.1), the Minister shall give a regional tourism organization notice in writing of the amount or rate of the reduction mentioned in subsection (4).

Charge on Consolidated Revenue Fund

   (6)  The monies payable under a funding agreement under this section are a charge on and are payable out of the Consolidated Revenue Fund.

   2.  Section 12 of the Act is amended by adding the following clause:

(b.1) governing funding agreements for the purposes of section 11.2;

Commencement

   3.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent. 

 

Schedule 20
Ministry of training, colleges and universities Act

   1.  (1)  The definition of “financial institution” in section 1 of the Ministry of Training, Colleges and Universities Act is repealed and the following substituted:

“financial institution” means a bank or authorized foreign bank within the meaning of section 2 of the Bank Act (Canada), a credit union or caisse populaire to which the Credit Unions and Caisses Populaires Act, 1994 applies, a corporation registered under the Loan and Trust Corporations Act or such other person or entity as may be prescribed by regulation; (“institution financière”)

   (2)  Section 1 of the Act is amended by adding the following definitions:

“medical resident” means a person who,

  (a)  is a member of the College of Physicians and Surgeons of Ontario,

  (b)  holds a certificate of registration authorizing postgraduate education, and

   (c)  has an appointment in a program of postgraduate medical education at a medical school in Ontario that is accredited by a body prescribed by regulation, other than an excluded appointment prescribed by regulation; (“médecin résident”)

“medical resident loan” means,

  (a)  a loan made to a medical resident by the Minister under subsection 7.1 (1), or

  (b)  a loan made to a medical resident by a financial institution and guaranteed by the Lieutenant Governor in Council under subsection 8 (1); (“prêt à un médecin résident”)

   (3)  The definition of “student loan” in section 1 of the Act is repealed and the following substituted:

“student loan” means,

  (a)  a loan made to a student of a university, college of applied arts and technology or other post-secondary institution by the Minister under subsection 7.1 (1), or

  (b)  a loan made to a student of a university, college of applied arts and technology or other post-secondary institution by a financial institution and guaranteed by the Lieutenant Governor in Council under subsection 8 (1). (“prêt d’études”)

   2.  Subsection 5 (1) of the Act is amended by striking out “and” at the end of clause (a) and by striking out clause (b) and substituting the following:

  (b)  medical residents; and

   (c)  persons who received a loan under this Act while a student of an institution referred to in clause (a) or while a medical resident and who have not repaid the loan in full.

   3.  Sections 7.1 and 7.2 of the Act are repealed and the following substituted:

Loans to students or medical residents

   7.1  (1)  The Minister may make loans to students of universities, colleges of applied arts and technology or other post-secondary institutions and to medical residents.

Terms

   (2)  Student loans and medical resident loans may be made on such terms as may be prescribed by regulation and such other terms as the Minister considers proper.

   4.  Subsection 8 (1) of the Act is repealed and the following substituted:

Guarantee of loans

   (1)  On the recommendation of the Minister, the Lieutenant Governor in Council may, on such terms as he or she considers proper, agree to guarantee and may guarantee the payment of all or any part of a loan and the interest thereon made by a financial institution to a student of a university, college of applied arts and technology or other post-secondary institution or to a medical resident, if,

  (a)  the student or medical resident has submitted an application that complies with the regulations and is in a form approved by the Minister; and

  (b)  the loan is approved by the Minister or by a person authorized for such purpose by the regulations.

   5.  Subsection 8.0.1 (1) of the Act is amended by adding “or to medical residents” after “post-secondary institutions”.

   6.  Section 8.1 of the Act is amended by adding “or medical resident loans” after “student loans”.

   7.  The Act is amended by adding the following sections:

Agreements relating to loans, grants or awards

   8.2  (1)  The Minister may enter into agreements with one or more persons or entities respecting the administration of student loans, medical resident loans, grants or awards under this Act and the regulations and respecting such other matters relating to such loans, grants or awards as the Minister considers proper.

Terms

   (2)  An agreement under subsection (1) must contain such terms as may be prescribed by regulation and such other terms as the Minister considers proper.

Student loans, awards or grants – performance or other requirements

   8.3  (1)  An agreement under section 8.2 may impose performance or other requirements on a university, college of applied arts and technology or other post-secondary institution that must be met in order for the students of the institution to be eligible to apply for student loans, awards or grants.

Examples of requirements

   (2)  Without limiting subsection (1), the requirements referred to in that subsection may include a performance bond and a loan default sharing arrangement.

Withdrawal of approval

   (3)  The Minister may withdraw the approval of a university, college of applied arts and technology or other post-secondary institution as an institution whose students are eligible to apply for student loans, awards or grants, if the institution ceases to meet any condition of an agreement entered into under section 8.2.

Existing agreements

   (4)  This section applies to agreements entered into before or after the coming into force of this section.

Application to all loans

   8.4  For greater certainty, sections 8.2 and 8.3 apply to loans referred to in sections 7.1, 8, 8.0.1 and 8.1.

   8.  Section 9 of the Act is repealed and the following substituted:

Minister to pay interest

   9.  If repayment of a loan made by a financial institution is guaranteed in whole or in part by the Lieutenant Governor in Council under section 8, the Minister shall pay to the financial institution interest on the outstanding amount of the loan at the rate and for the period prescribed by regulation, and no interest is payable by a borrower on the loan in respect of that period.

   9.  Subsection 10 (1) of the Act is amended by striking out “awards, grants and student loans” and substituting “student loans, medical resident loans, awards and grants”.

   10.  Section 11 of the Act is amended by striking out “awards, grants and student loans” and substituting “student loans, medical resident loans, awards and grants”.

   11.  (1)  Subsection 12 (1) of the Act is amended by striking out “an award, grant or student loan” and substituting “a student loan, medical resident loan, award or grant”.

   (2)  Subsection 12 (2) of the Act is amended by striking out “an award, grant or student loan” and substituting “a student loan, medical resident loan, award or grant”.

   (3)  Subsection 12 (3) of the Act is amended by striking out “an award, grant or student loan” at the end and substituting “a student loan, medical resident loan, award or grant under this Act or the regulations”.

   (4)  Subsection 12 (4) of the Act is repealed and the following substituted:

Same

   (4)  No person shall knowingly provide false information in connection with the administration of a student loan, medical resident loan, award or grant, or for the purposes of obtaining or receiving a student loan, medical resident loan, award or grant, under this Act or the regulations. 

   12.  (1)  Clauses 13 (1) (a), (a.1), (b) and (b.1) of the Act are repealed and the following substituted:

  (a)  prescribing persons or entities as financial institutions for the purpose of the definition of “financial institution” in section 1;

(a.1) prescribing accrediting bodies and classes of excluded appointments for the purpose of clause (c) of the definition of “medical resident” in section 1;

(a.2) governing student loans, medical resident loans, awards and grants under this Act;

  (b)  prescribing criteria to be used to determine a person’s eligibility for student loans, medical resident loans, awards and grants under this Act;

(b.1) prescribing terms of student loans, medical resident loans, awards and grants under this Act;

   (2)  Clause 13 (1) (b.1.1) of the Act is amended by adding “or medical resident loan” after “student loan” in the portion before subclause (i).

   (3)  Clause 13 (1) (b.2) of the Act is amended by striking out “awards, grants and student loans” at the end and substituting “student loans, medical resident loans, awards and grants under this Act”.

   (4)  Clause 13 (1) (c) of the Act is amended by striking out “subsection 7.1 (3)” at the end and substituting “section 8.2”.

   (5)  Clause 13 (1) (g.1) of the Act is repealed and the following substituted:

(g.1) governing applications referred to in clause 8 (1) (a);

   (6)  Subsection 13 (1) of the Act is amended by adding the following clause:

    (i)  prescribing, for the purpose of section 8.1, terms for the assignment, transfer or sale of student loans or medical resident loans;

   (7)  Clause 13 (1) (j) of the Act is repealed and the following substituted:

    (j)  prescribing an interest rate and a period for the purpose of section 9;

   (8)  Clause 13 (3) (a) of the Act is amended by adding “or approved institutions” after “eligible institutions”.

Commencement

   13.  This Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

 

Schedule 21
Ontario drug benefit Act

   1.  Subsections 11.5 (15), (16), (17) and (18) of the Ontario Drug Benefit Act are repealed and the following substituted:

Definition

   (15)  In this section,

“rebate”, subject to the regulations, includes, without being limited to, currency, a discount, refund, trip, free goods or any other prescribed benefit, but does not include something provided in accordance with ordinary commercial terms.

   2.  Clause 18 (1) (k.5.1) of the Act is repealed and the following substituted:

(k.5.1) clarifying the definition of “rebate” in section 11.5, including providing that certain benefits are not rebates, prescribing benefits for the purpose of that definition, clarifying how the calculations are to be made in that section and defining “ordinary commercial terms” for the purposes of that definition, including setting limits on ordinary commercial terms;

Commencement

   3.  This Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

 

Schedule 22
ontario loan Act, 2010

Borrowing authorized

   1.  (1)  The Lieutenant Governor in Council may borrow in any manner provided by the Financial Administration Act such sums, not exceeding a total aggregate amount of $31.7 billion as are considered necessary to discharge any indebtedness or obligation of Ontario or to make any payment authorized or required by any Act to be made out of the Consolidated Revenue Fund.

Other Acts

   (2)  The authority to borrow conferred by this Act is in addition to that conferred by any other Act.

Expiry

   2.  (1)  No order in council authorizing borrowing authorized under this Act shall be made after December 31, 2012.

Same

   (2)  The Crown shall not borrow money after December 31, 2013 under the authority of an order in council that authorizes borrowing under this Act unless, on or before December 31, 2013,

  (a)  the Crown has entered into an agreement to borrow the money under the order in council; or

  (b)  the Crown has entered into an agreement respecting a borrowing program and the agreement enables the Crown to borrow up to a specified limit under the order in council.

Commencement

   3.  The Act set out in this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Short title

   4.  The short title of the Act set out in this Schedule is the Ontario Loan Act, 2010.

 

Schedule 23
pension benefits Act

   1.  (1)  Subsection 1 (1) of the Pension Benefits Act is amended by adding the following definition:

“designated jurisdiction” means any jurisdiction in Canada, including Canada itself, that is prescribed as a jurisdiction in which there is in force legislation substantially similar to this Act; (“autorité législative désignée”)

   (2)  Subsection 1 (1) of the Act is amended by adding the following definition:

“designated multi-jurisdictional pension plan” means a pension plan to which this Act applies and to which the pension benefits legislation of one or more designated jurisdictions also applies; (“régime de retraite à lois d’application multiples désigné”)

   (3)  The definition of “designated province” in subsection 1 (1) of the Act is repealed.

   (4)  The definition of “qualification date” in subsection 1 (1) of the Act is repealed and the following substituted:

“qualification date” means,

  (a)  in respect of Ontario, January 1, 1965, and

  (b)  in respect of a designated jurisdiction, the date on which, under the pension benefits legislation of that jurisdiction, a pension plan must be registered by the proper authority in that jurisdiction; (“date d’habilitation”)

   2.  (1)  The Act is amended by adding the following section:

Designated multi-jurisdictional pension plans

   5.1  (1)  This section applies with respect to a designated multi-jurisdictional pension plan if there is an agreement under section 100 between the Crown and any designated jurisdiction whose pension benefits legislation applies to the pension plan.

Effect of agreement

   (2)  Without limiting the generality of section 101, the agreement governs the manner and extent to which this Act and the regulations apply with respect to the designated multi-jurisdictional pension plan.

Duty of administrator

   (3)  The administrator of the designated multi-jurisdictional pension plan shall comply with the requirements in the agreement that apply with respect to the pension plan and with any requirements imposed under the authority of the agreement.

Duty of employer

   (4)  An employer or person required to make contributions to a designated multi-jurisdictional pension plan on the employer’s behalf shall comply with the requirements in the agreement that apply with respect to the pension plan and with any requirements imposed under the authority of the agreement.

Entitlement of members, etc.

   (5)  The amount of the pension benefits, deferred pension, pension or ancillary benefits or any other amount payable under a designated multi-jurisdictional pension plan in relation to a member or former member is determined in accordance with such requirements as may be contained in the agreement.

Pension plan documents

   (6)  This section applies despite any documents that create and support a designated multi-jurisdictional pension plan and the pension fund.

Trusts

   (7)  This section applies despite any trust that may exist in favour of any person.

   (2)  If Bill 236 (Pension Benefits Amendment Act, 2010), introduced on December 9, 2009, receives Royal Assent, subsection 5.1 (5) of the Act, as enacted by subsection (1), is amended by striking out “in relation to a member or former member” and substituting “in relation to a member, former member or retired member”.

   3.  Subsection 36 (3) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Amount

   (3)  The benefit is a deferred pension equal to the pension benefit provided under the pension plan as it existed on December 31, 1986 in respect of employment before January 1, 1987 in Ontario or in a designated jurisdiction,

.     .     .     .     .

   4.  Subsection 37 (3) of the Act is amended by striking out “in a designated province” in the portion before clause (a) and substituting “in a designated jurisdiction”.

   5.  Subsection 63 (1) of the Act is amended by striking out “a designated province” and substituting “a designated jurisdiction”.

   6.  The French version of paragraph 1 of subsection 67.3 (2) of the Act is amended by striking out “des lois en matière de régimes de retraite” and substituting “de la législation des régimes de retraite”.

   7.  (1)  Clause 80 (1) (a) of the Act is amended by striking out “a designated province” and substituting “a designated jurisdiction”.

   (2)  Subsection (4) applies only if Bill 236 (Pension Benefits Amendment Act, 2010), introduced on December 9, 2009, receives Royal Assent.

   (3)  References in subsection (4) to provisions of Bill 236 are references to those provisions as they were numbered in the First Reading version of the Bill.

   (4)  Clause 80 (4) (a) of the Act, as set out in section 69 of Bill 236, is amended by striking out “a designated province” and substituting “a designated jurisdiction”.

   8.  Subsection 82 (5) of the Act is amended by striking out “to make a grant to the Guarantee Fund” and substituting “to make a grant, on such terms and conditions as the Lieutenant Governor in Council directs, to the Guarantee Fund”.

   9.  Clause 83 (2) (a) of the Act is amended by striking out “a designated province” and substituting “a designated jurisdiction”.

   10.  Section 85 of the Act is amended by adding the following paragraph:

  4.1  Pension benefits provided under a designated multi-jurisdictional pension plan in respect of employment outside Ontario or in respect of included employment as defined in subsection 2 (1) of the Pension Benefits Standards Act, 1985(Canada).

   11.  Section 93 of the Act is repealed.

   12.  (1)  The French version of clause 95 (1) (a) of the Act is amended by striking out “des lois en matière de régimes de retraite” and substituting “de la législation des régimes de retraite”.

   (2)  Clause 95 (1) (c) of the Act is amended by striking out “a designated province” wherever it appears and substituting in each case “a designated jurisdiction”.

   (3)  Clause 95 (2) (a) of the Act is amended by striking out “a designated province” at the end and substituting “a designated jurisdiction”.

   (4)  The French version of clause 95 (2) (b) of the Act is amended by striking out “les lois en matière de régimes de retraite attribuent” and substituting “la législation des régimes de retraite attribue”.

   (5)  Clause 95 (2) (b) of the Act is amended by striking out “a designated province” and substituting “a designated jurisdiction”.

   13.  The Act is amended by adding the following sections:

Agreements with Designated Jurisdictions

Agreements with designated jurisdictions

   100.  (1)  With the approval of the Lieutenant Governor in Council, the Minister may enter into one or more agreements on behalf of the Crown with a representative of a designated jurisdiction concerning the pension benefits legislation that governs designated multi-jurisdictional pension plans in Ontario and in the designated jurisdiction.

Contents

   (2)  An agreement may provide for the application of this Act and the regulations to designated multi-jurisdictional pension plans, the application of the pension benefits legislation of a designated jurisdiction to those plans, the application of the agreement itself to those plans and the supervision and regulation of those plans.

Same, changes in legal requirements

   (3)  Without limiting the generality of subsection (2), an agreement may provide for any of the following matters in relation to a designated multi-jurisdictional pension plan:

    1.  It may establish a mechanism for determining whether the Superintendent, or a person who has supervisory or regulatory powers under the pension benefits legislation of another designated jurisdiction, has the principal regulatory jurisdiction for the pension plan.

    2.  It may provide that this Act and the regulations, or any portion thereof, does not apply with respect to the pension plan in specified circumstances.

    3.  It may establish additional requirements that apply with respect to the pension plan in specified circumstances.

    4.  It may provide that a requirement of this Act or a regulation is deemed to be satisfied in respect of the pension plan if a corresponding requirement of the principal regulatory jurisdiction is satisfied or in such other circumstances as may be specified.

Same

   (4)  For greater certainty, an agreement may provide for the following matters:

Final location

    1.  If, under a designated multi-jurisdictional pension plan,  a member or former member has service in Ontario and in a designated jurisdiction, the agreement may establish requirements for determining the amount of the pension benefits, deferred pension, pension or ancillary benefits or any other amount payable under the pension plan in relation to the member or former member that differ from the requirements that would otherwise apply in the absence of the agreement.  The requirements established by the agreement may result in an increase or a decrease in the amount to which the person would otherwise be entitled.

Additional contributions

    2.  It may require an employer, or a person or entity required to make contributions to the pension plan on the employer’s behalf, to make contributions in addition to those required under this Act and the regulations and may specify the times and manner in which the contributions are to be made.

Allocation of assets

    3.  It may provide for the allocation of the assets of the pension plan between jurisdictions at the times and in the manner specified.

Same, administrative matters

   (5)  Without limiting the generality of subsection (2), an agreement may provide for the following matters:

    1.  Matters respecting the administration and enforcement of this Act and the regulations and of the pension benefits legislation of the designated jurisdiction.

    2.  The reciprocal application and enforcement of pension benefits legislation and the reciprocal registration, audit and inspection of the designated multi-jurisdictional pension plans.

    3.  The delegation of any powers or duties of the Superintendent under this Act and the regulations to a person who has supervisory or regulatory powers under the pension benefits legislation of the designated jurisdiction.

    4.  The delegation to the Superintendent of any powers or duties of a person who has supervisory or regulatory powers under the pension benefits legislation of the designated jurisdiction.

    5.  The reciprocal exchange of information between the Superintendent and a person who has supervisory or regulatory powers under the pension benefits legislation of the designated jurisdiction if the information is necessary for the purposes of,

            i.  complying with, implementing or enforcing the agreement, or

           ii.  the administration and enforcement of this Act and the regulations and the pension benefits legislation of the designated jurisdiction.

Effective date

   (6)  An agreement or an amendment to an agreement with a designated jurisdiction does not come into effect in Ontario until a date that is specified by regulation.

Same

   (7)  An agreement with a designated jurisdiction ceases to have effect in Ontario on a date that is specified by regulation.

Publication of agreements

   (8)  The Minister shall publish each agreement and any amendments to the agreement in The Ontario Gazette.

Status of agreement

   101.  (1)  An agreement under section 100 is enforceable with respect to a designated multi-jurisdictional pension plan as if the agreement formed part of this Act and, in case of a conflict between the agreement and this Act or the regulations, the agreement prevails.

Exception

   (2)  Sections 84 and 85 prevail over an agreement under section 100.

Restriction

   (3)  An agreement under section 100 is not enforceable until it is published in The Ontario Gazette.

Status of agreement

   (4)  An agreement under section 100 is not a regulation within the meaning of Part III (Regulations) of the Legislation Act, 2006.

   14.  (1)  Subsection 115 (1) of the Act is amended by adding the following clause:

   (z)  prescribing, for the purposes of the definition of “designated jurisdiction” in subsection 1 (1), any jurisdiction in Canada, including Canada itself, as a jurisdiction in which there is in force legislation substantially similar to this Act;

   (2)  Subsection 115 (1) of the Act is amended by adding the following clauses:

(z.1)  prescribing the date on which an agreement under section 100 comes into effect with respect to a designated jurisdiction, and the date on which such an agreement ceases to have effect with respect to the designated jurisdiction;

(z.2)  providing for any matter that the Lieutenant Governor in Council considers necessary or advisable for the implementation of an agreement under section 100.

   (3)  Subsection 115 (6) of the Act is amended by striking out “September 30, 2008” at the end and substituting “December 31, 2009”.

   (4)  Subsection 115 (7) of the Act is amended by striking out “June 30, 2010” and substituting “June 30, 2011”.

Commencement

   15.  (1)  Subject to subsections (2) and (3), this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Same

   (2)  Sections 1 to 6, subsections 7 (1) and (4), sections 9 to 13 and subsections 14 (1) and (2) come into force on a day to be named by proclamation of the Lieutenant Governor.

Same

   (3)  Section 8 is deemed to have come into force on March 25, 2010.

 

Schedule 24
public sector compensation restraint to protect public services Act, 2010

CONTENTS

 

Interpretation

 

 1.

Interpretation

 

Application

 

 2.

 3.

 4.

 5.

Members of the Assembly

Public sector employers

Employees

Other elected or appointed office holders

Restraint Measures

 

 6.

 7.

 8.

 9.

10.

11.

12.

Duration of restraint measures

No increase in rate of pay, pay range

No increase in benefits, perquisites and payments

No change upon renewal, etc.

New employees, job changes, etc.

No future compensation re restraint measures

Conflict with this Act

Compliance Reports

 

13.

Reports by employers

 

Applications to the Board

 

14.

15.

16.

17.

Application to the Board

Power to obtain information

Power to compel witnesses and disclosure

Enforcement of Board orders

Administration

 

18.

19.

20.

21.

22.

23.

Board established

Powers of the Board

Protection from personal liability

Regulations

Commencement

Short title

______________

 

Interpretation

Interpretation

   1.  (1)  In this Act,

“Board” means the Public Sector Compensation Restraint Board established by subsection 18 (1); (“Commission”)

“compensation” means all forms of payment, benefits and perquisites paid or provided, directly or indirectly, to or for the benefit of a person who performs duties and functions that entitle him or her to be paid, and includes discretionary payments; (“rémunération”)

“compensation plan” means the provisions, however established, for the determination and administration of a person’s compensation; (“régime de rémunération”)

“effective date” means, in relation to an employer, employee or office holder, the date described in section 6; (“date d’effet”)

“Minister” means the minister to whom the administration of this Act is assigned under the Executive Council Act;  (“ministre”)

“office holder” means a holder of office who is elected or appointed under the authority of an Act of Ontario; (“titulaire de charge”)

“pay range” means a range of rates of pay; (“échelle salariale”)

“prescribed” means prescribed by a regulation made under this Act; (“prescrit”)

“rate of pay” means the rate of remuneration or, where no such rate exists, any fixed or ascertainable amount of remuneration; (“taux de salaire”)

“restraint measure” means a requirement set out in section 7, 8, 9, 10 or 11. (“mesure de restriction”)

Deemed employees

   (2)  For the purposes of this Act, the directors, members and officers of an employer are deemed to be employees of the employer.

Employer of office holders

   (3)  A reference in this Act to the employer of an office holder is a reference to the employer to which the office holder is elected or appointed, and the use of this terminology is not intended to create a deemed employment relationship between them for the purposes of this or any other Act or any law.

Application

Members of the Assembly

   2.  This Act applies to every member of the Assembly.

Public sector employers

   3.  (1)  This Act applies to the following employers:

    1.  The Crown in right of Ontario, every agency thereof and every authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council.

    2.  The Office of the Lieutenant Governor of Ontario, the Office of the Assembly, members of the Assembly, and the offices of persons appointed on an address of the Assembly. 

    3.  Every board as defined in the Education Act.

    4.  Every university in Ontario and every college of applied arts and technology and post-secondary institution in Ontario whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating annual operating grants and entitlements.

    5.  Every hospital referred to in the list of hospitals and their grades and classifications maintained by the Minister of Health and Long-Term Care under the Public Hospitals Act.  

    6.  Every board of health under the Health Protection and Promotion Act.

    7.  Hydro One Inc., each of its subsidiaries, Ontario Power Generation Inc. and each of its subsidiaries.

    8.  Every other authority, board, commission, corporation, office or organization of persons that is prescribed for the purposes of this subsection.

Employers subject to thresholds

   (2)  This Act applies to every employer that is an authority, board, commission, corporation, office or organization of persons, other than one described in subsection (1) or (3), that meets the following conditions:

    1.  It received at least $1,000,000 in funding from the Government of Ontario in 2009, as determined for the purposes of the Public Sector Salary Disclosure Act, 1996.

    2.  It does not carry on its activities for the purpose of gain or profit to its members or shareholders.

Exceptions

   (3)  This Act does not apply to the following employers:

    1.  Municipalities.

    2.  Local boards as defined in subsection 1 (1) of the Municipal Act, 2001.  However, this exclusion does not apply with respect to boards of health.

    3.  Every authority, board, commission, corporation, office or organization of persons some or all of whose members, directors or officers are appointed or chosen by or under the authority of the council of a municipality, other than one described in subsection (1).

    4.  Every other authority, board, commission, corporation, office or organization of persons that is prescribed for the purposes of this subsection.

Employees

   4.  (1)  This Act applies to every employee of an employer to whom this Act applies, other than the employees described in subsections (2) and (3).

Exception re collective bargaining

   (2)  This Act does not apply to an employee who is represented by any of the following organizations which represent two or more employees for the purpose of collectively bargaining, with their employer, terms and conditions of employment relating to compensation:

    1.  A trade union certified or voluntarily recognized under the Labour Relations Act, 1995.

    2.  An organization that represents employees under the Crown Employees Collective Bargaining Act, 1993.

    3.  An organization designated to represent employees under the Education Act.

    4.  An employee organization as defined in section 1 of the Provincial Schools Negotiations Act.

    5.  An organization that represents employees under the Colleges Collective Bargaining Act, 2008.

    6.  An association recognized under the Police Services Act.

    7.  The Association as defined in section 1 of the Ontario Provincial Police Collective Bargaining Act, 2006.

    8.  An association recognized under Part IX of the Fire Protection and Prevention Act, 1997.

    9.  An organization that, before the effective date applicable to the employer, has collectively bargained, with the employer, terms and conditions of employment relating to compensation that were implemented by the employer.

  10.  An organization that, before the effective date applicable to the employer, has an established framework for collectively bargaining, with the employer, terms and conditions of employment relating to compensation.

  11.  Another prescribed organization.

Other exceptions

   (3)  This Act does not apply to such other classes of employees as may be prescribed.

Other elected or appointed office holders

   5.  (1)  This Act applies to every person who is elected or appointed under the authority of an Act of Ontario to a position with an employer to whom this Act applies.

Exceptions

   (2)  This Act does not apply to judges, deputy judges, justices of the peace, masters or case management masters.

Restraint Measures

Duration of restraint measures

Effective date

   6.  (1)  The effective date of the restraint measures for employers, office holders and employees is March 24, 2010, except as otherwise provided in this section.

Expiry of certain restraint measures

   (2)  The restraint measures in sections 7 to 10 expire on March 31, 2012.

Effective date for certain employers, etc.

   (3)  If this Act applies to an employer by virtue of a regulation, the effective date of the restraint measures for the employer and its office holders and employees is the date specified by regulation.

Same

   (4)  If, after March 25, 2010, this Act becomes applicable to an employer by virtue of any of paragraphs 1 to 7 of subsection 3 (1), the effective date of the restraint measures for the employer and its office holders and employees is the date on which this Act becomes applicable to the employer.

No increase in rate of pay, pay range

Rate of pay

   7.  (1)  The rate of pay for an employee or office holder that is in effect on the applicable effective date cannot be increased before the beginning of April 2012, except as permitted by subsection (3) or (4).

Pay range

   (2)  The maximum amount within a pay range, if any, for an employee or office holder that is in effect on the applicable effective date, and any steps within the pay range, cannot be increased before the beginning of April 2012.

Exceptions

   (3)  If the rate of pay falls within a pay range that is in effect for a particular position or office on the applicable effective date, the employee or office holder’s rate of pay may be increased — within that pay range — in recognition of any of the following matters only and only if the increase is authorized under the compensation plan as it existed on the applicable effective date:

    1.  His or her length of time in employment or in office.

    2.  An assessment of performance.

    3.  His or her successful completion of a program or course of professional or technical education.

Same, increase in minimum wage

   (4)  If, after the applicable effective date, an employee’s or office holder’s rate of pay falls below the minimum wage established under Part IX of the Employment Standards Act, 2000, the rate of pay may be increased to match the minimum wage.

No increase in benefits, perquisites and payments

   8.  (1)  A benefit, perquisite or payment provided to an employee or office holder under the compensation plan as it existed on the applicable effective date cannot be increased before the beginning of April 2012, except as permitted by subsection (3).

No new or additional benefits, etc.

   (2)  No new or additional benefits, perquisites or payments may be provided to an employee or office holder before the beginning of April 2012, except as permitted by subsection (3).

Exceptions

   (3)  A benefit, perquisite or payment may be increased, or an additional benefit, perquisite or payment provided, to an employee or office holder in recognition of any of the following matters only and only if it is authorized under the compensation plan as it existed on the applicable effective date:

    1.  His or her length of time in employment or in office.

    2.  An assessment of performance.

    3.  His or her successful completion of a program or course of professional or technical education.

Time off

   (4)  For greater certainty, time off is a benefit for the purposes of this section.

Effect of cost increases

   (5)  If the employer’s cost of providing a benefit, perquisite or payment under the compensation plan as it existed on the applicable effective date increases after that effective date, the increase in the employer’s cost does not constitute an increase in the benefit, perquisite or payment itself.

No change upon renewal, etc.

Employees

   9.  (1)  The renewal of an employee’s contract cannot, before the beginning of April 2012, change the compensation plan as it existed on the applicable effective date for that position.

Office holders

   (2)  The re-election of an office holder or the renewal of an office holder’s appointment cannot, before the beginning of April 2012, change the compensation plan as it existed on the applicable effective date for that office.

Interpretation

   (3)  If the employee remains employed in the same position but has a new employment contract, or if the office holder remains in the same office but has a new appointment, the new contract or appointment is deemed to be a renewal for the purposes of this section.

New employees, job changes, etc.

Employees

   10.  (1)  The compensation plan for a person who becomes an employee, or accepts a new position, on or after the applicable effective date and before the beginning of April 2012 must be no greater than the compensation plan as it existed on that effective date for other employees in a similar position with the same employer.

Office holders

   (2)  The compensation plan for a person who becomes an office holder, or is elected or appointed to a different office, on or after the applicable effective date and before the beginning of April 2012 must be no greater than the compensation plan as it existed on that effective date for other holders of the same or a similar office.

No future compensation re restraint measures

   11.  A compensation plan cannot provide compensation after March 31, 2012 to an employee or office holder for compensation that he or she did not receive as a result of the restraint measures in this Act.

Conflict with this Act

   12.  (1)  This Act prevails over any provision of a compensation plan and, if there is a conflict between this Act and a compensation plan, the compensation plan is inoperative to the extent of the conflict.

Same

   (2)  This Act prevails over any other Act and over any regulation, by-law or other statutory instrument.

Exception

   (3)  Nothing in this Act shall be interpreted or applied so as to reduce any right or entitlement under the Human Rights Code or the Pay Equity Act.

Same

   (4)  Nothing in this Act shall be interpreted or applied so as to reduce any right or entitlement provided under section 42 or 44 of the Employment Standards Act, 2000.

Compliance Reports

Reports by employers

   13.  (1)  Every employer to whom this Act applies shall give the Minister such reports as may be prescribed concerning its compliance with the restraint measures that apply to its employees and office holders.

Same

   (2)  Each report must be submitted in such form and manner as may be prescribed and within the prescribed period.

Same

   (3)  Each report shall include a statement signed by the employer’s highest ranking officer certifying whether the employer has complied with the restraint measures throughout the reporting period.

Applications to the Board

Application to the Board

   14.  (1)  An employer described in subsection (2), an employee or office holder described in subsection (3) or the Minister may apply to the Board for an order declaring whether this Act applies to an employer, employee or office holder.

Application by employer

   (2)  An employer may make an application in respect of the employer or any employee or office holder of the employer.

Application by employee or office holder

   (3)  An employee or office holder may make an application only in respect of a matter that could affect him or her personally.

Restrictions

   (4)  An application cannot include a request for interim relief or a request for any other remedy.

Notice to the Minister

   (5)  An applicant shall deliver a copy of the application and supporting documents to the Minister promptly after making the application to the Board.

Status of Minister

   (6)  The Minister may intervene in any application to the Board.

Order

   (7)  The Board may make an order declaring whether this Act applies to the employer, employee or office holder, as the case may be.

Exclusion

   (8)  The Board cannot make an order relating to a compensation plan.

Reconsideration

   (9)  An order of the Board is final and binding on the applicant and on such other parties as the Board may specify, but the Board may reconsider any order and may vary or revoke it.

Power to obtain information

   15.  (1)  The Board may request such information as it considers relevant and appropriate in connection with an application for an order, whether or not the information would be admissible in a court, and may accept the information as evidence in an application for an order.

Compliance

   (2)  An employer, employee or office holder shall promptly give the Board such information as the Board may request, whether or not the employer, employee or office holder is a party to the application.

Power to compel witnesses and disclosure

   16.  (1)  The Board may serve a summons requiring a person to attend the hearing of an application for an order, to provide testimony on oath or affirmation or in another manner, and to produce any information under the person’s power or control.

Attendance not necessary

   (2)  In requiring the production of information, the Board may or may not require that a person attend with the information.

Confidential information

   (3)  The Board may require the provision or production of information that is considered confidential or inadmissible under another Act, and that information shall be disclosed to the Board for the purposes of the application.

Enforcement of Board orders

   17.  A copy of an order of the Board may be filed in a court of competent jurisdiction and, upon its filing, the order is enforceable as a judgment or order of a court.

Administration

Board established

   18.  (1)  An adjudicative tribunal is hereby established to be known as the Public Sector Compensation Restraint Board in English and Commission des mesures de restriction de la rémunération dans le secteur public in French.

Composition

   (2)  The Board is composed of a chair and may include a maximum of two vice-chairs, to be appointed by the Lieutenant Governor in Council.

Term of office

   (3)  The term of office of the chair and any vice-chairs is as specified by the Lieutenant Governor in Council.

Remuneration

   (4)  The chair and any vice-chairs shall be paid the remuneration determined by the Lieutenant Governor in Council.

Employees

   (5)  Such employees as are necessary for the proper conduct of the Board’s work may be appointed under Part III of the Public Service of Ontario Act, 2006.

Powers of the Board

   19.  (1)  The Board has the jurisdiction to exercise the powers conferred on it by this Act and to determine all questions of fact or law that arise in any application before it.

Quorum

   (2)  One member of the Board is sufficient for the exercise of all of the Board’s powers.

Protection from personal liability

   20.  (1)  No action or other proceeding for damages shall be commenced against a member of the Board for any act done in good faith in the performance or intended performance of his or her duty or for any alleged neglect or default in the performance in good faith of his or her duty.

Crown liability

   (2)  Despite subsections 5 (2) and (4) of the Proceedings Against the Crown Act, subsection (1) does not relieve the Crown of any liability to which it would otherwise be subject.

Regulations

   21.  The Lieutenant Governor in Council may make regulations in respect of any matter that, in this Act, is permitted or required to be prescribed or specified by regulation.

Commencement

   22.  The Act set out in this Schedule is deemed to have come into force on March 25, 2010.

Short title

   23.  The short title of the Act set out in this Schedule is the Public Sector Compensation Restraint to Protect Public Services Act, 2010.

 

Schedule 25
retail sales tax act

   1.  (1)  Subsection 2 (7) of the Retail Sales Tax Act is amended by adding “and section 2.1.1” after “the tax imposed by this section” in the portion after clause (b).

   (2)  Subsection 2 (16.0.0.1) of the Act is repealed and the following substituted:

Time limit for refund of certain taxes

   (16.0.0.1)  A vendor is not permitted to provide a refund under subsection (16) after October 31, 2010 in respect of tangible personal property that is returned to the vendor after June 30, 2010.

   (3)  Subsection 2 (22) of the Act is amended by adding “and section 2.1.1” after “The tax payable under this section” in the portion before clause (a).

   2.  (1)  The French version of subparagraph 2 i of subsection 2.0.0.1 (3) of the Act is amended by striking out “si l’acheteur est un acheteur déterminé et que” at the beginning and substituting “s’agissant d’un acheteur déterminé, si”.

   (2)  The French version of subparagraph 2 ii of subsection 2.0.0.1 (3) of the Act is amended by striking out “si l’acheteur n’est pas un acheteur déterminé et que” at the beginning and substituting “ne s’agissant pas d’un acheteur déterminé, si”.

   (3)  The French version of subparagraph 2 i of subsection 2.0.0.1 (4) of the Act is amended by striking out “si l’acheteur est un acheteur déterminé et que” at the beginning and substituting “s’agissant d’un acheteur déterminé, si”.

   (4)  The French version of subparagraph 2 ii of subsection 2.0.0.1 (4) of the Act is amended by striking out “si l’acheteur n’est pas un acheteur déterminé et que” at the beginning and substituting “ne s’agissant pas d’un acheteur déterminé, si”.

   3.  Section 2.1 of the Act is amended by adding the following subsection:

Same

   (10.1)  Despite this section, no tax is payable after October 14, 2009 on any portion of a premium that is subject to tax under subsection 165 (2) of the Excise Tax Act (Canada).

   4.  Section 2.1.1 of the Act is amended by adding the following subsection:

Exemption

   (3)  The Minister may make regulations prescribing types of transient accommodation that are not subject to tax under subsection (1).

   5.  Section 3 of the Act is amended by adding the following subsection:

No tax if cease to be registered after June 30, 2010

   (9.1)  No tax is payable in circumstances described in subsection (9) if the vehicle ceases to be registered after June 30, 2010, unless otherwise provided in this Act or the regulations.

   6.  Section 4.2 of the Act is amended by adding the following subsection:

Gift from brother or sister before July 1, 2010

   (4.1)  Clause (4) (d) does not apply to a specified vehicle acquired by a person before July 1, 2010 by gift from his or her brother or sister.

   7.  (1)  Subsection 14 (1) of the Act is repealed and the following substituted:

Compensation to prescribed vendors

   (1)  For each 12-month period commencing on April 1 during which tax is collected, there may be paid to each vendor that collects tax on premiums under section 2.1 and that holds a valid and subsisting permit issued under section 5, the lesser of,

  (a)  $1,500; or

  (b)  the aggregate of,

           (i)  5 per cent of the tax collected under section 2.1 by the vendor in the period and shown in a return to be $400 or more,

          (ii)  $20 for each return with respect to the tax collected under section 2.1 by the vendor in the period and shown to have been more than $20 and less than $400, and

         (iii)  the tax collected under section 2.1 by the vendor in the period and shown in a return to be not more than $20,

as compensation for the vendor’s services in collecting and remitting the tax imposed under section 2.1 and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13. 

   (2)  Subsection 14 (1.1) of the Act is repealed.

   (3)  Section 14 of the Act is amended by adding the following subsections:

Compensation for April 1, 2010 to June 30, 2010

   (1.2)  For the period during which tax is collected commencing on April 1, 2010 and ending June 30, 2010, there may be paid to each vendor holding a valid and subsisting permit issued under section 5, the lesser of,

  (a)  $375; or

  (b)  the aggregate of,

           (i)  5 per cent of the tax collected by the vendor in the period and shown in a return to be $400 or more,

          (ii)  $20 for each return with respect to the tax collected by the vendor in the period and shown to have been more than $20 and less than $400, and

         (iii)  the tax collected by the vendor in the period and shown in a return to be not more than $20,

as compensation for the vendor’s services in collecting and remitting the tax imposed by this Act and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13. 

Compensation for July 1, 2010 to March 31, 2011

   (1.3)  For the period commencing on July 1, 2010 and ending March 31, 2011 during which tax is collected, there may be paid to each vendor that collects tax on premiums under section 2.1 and that holds a valid and subsisting permit issued under section 5, the lesser of,

  (a)  $1,125; or

  (b)  the aggregate of,

           (i)  5 per cent of the tax collected under section 2.1 by the vendor in the period and shown in a return to be $400 or more,

          (ii)  $20 for each return with respect to the tax collected under section 2.1 by the vendor in the period and shown to have been more than $20 and less than $400, and

         (iii)  the tax collected under section 2.1 by the vendor in the period and shown in a return to be not more than $20,

as compensation for the vendor’s services in collecting and remitting the tax imposed under section 2.1 and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13. 

   8.  Clause 14.1 (2) (d) of the Act is repealed and the following substituted:

  (d)  has taxable revenue of less than $2,000,000 for a 12-month period prescribed by the Minister; and

   9.  Clause 48 (3) (u) of the Act is repealed.

   10.  The French version of subsection 51 (6) of the Act is amended by striking out “s’il présente” and substituting “si ce dernier présente”.

   11.  Subsection 52 (2) of the Act is amended by adding the following clause:

   (c)  providing for the rebate of all or part of the tax under section 2 that is paid by a specified purchaser pursuant to section 2.0.0.1 if double taxation has resulted from the payment of tax by the specified purchaser under subsection 165 (2) of the Excise Tax Act (Canada), and providing for terms and conditions on which the rebate may be made.

Commencement

   12.  (1)  Subject to subsections (2), (3), (4), (5) and (6), this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Same

   (2)  Subsection 1 (2) and section 5 come into force on July 1, 2010.

Same

   (3)  Section 4 comes into force on the day section 5 of Schedule R to the Ontario Tax Plan for More Jobs and Growth Act, 2009 comes into force.

Same

   (4)  Section 6 is deemed to have come into force on December 15, 2009.

Same

   (5)  Subsections 7 (1) and (2) come into force on April 1, 2011.

Same

   (6)  Subsection 7 (3) is deemed to have come into force on April 1, 2010.

 

Schedule 26
Securities act

   1.  The definition of “forward-looking information” in subsection 1 (1) of the Securities Act is amended by striking out “results of operations” wherever it appears and substituting in each case “financial performance”.

   2.  Subsection 3.9 (2) of the Act is amended by striking out “results of operations” and substituting “financial performance”.

   3.  The French version of paragraph 3 of subsection 29 (3) of the Act is amended by striking out “cesse d’exister” at the end and substituting “prend fin”.

   4.  (1)  Subsection 77 (1) of the Act is amended by striking out “interim financial statement” at the end of the portion before clause (a) and substituting “interim financial report”.

   (2)  Clause 77 (1) (a) of the Act is amended by striking out “interim financial statement” and substituting “interim financial report”.

   (3)  Subsection 77 (2) of the Act is amended by striking out “interim financial statement” at the end of the portion before clause (a) and substituting “interim financial report”.

   (4)  Clause 77 (2) (a) of the Act is amended by striking out “interim financial statement” and substituting “interim financial report”.

   5.  Part XVIII of the Act is amended by adding the following section:

List of reporting issuers in default

   83.  The Commission may publish a list of reporting issuers who are in default of any requirement of this Act or the regulations.

   6.  (1)  Clause (a) of the definition of “core document” in section 138.1 of the Act is amended by striking out “interim financial statements” in the portion before subclause (i) and substituting “an interim financial report”.

   (2)  Clause (b) of the definition of “core document” in section 138.1 of the Act is amended by striking out “interim financial statements” in the portion before subclause (i) and substituting “an interim financial report”.

   (3)  The definition of “management’s discussion and analysis” in section 138.1 of the Act is amended by striking out “results of operations” and substituting “financial performance”.

   7.  The French version of subsection 138.8 (6) of the Act is amended by striking out “en ce qui concerne l’autorisation” in the portion before clause (a) and substituting “quant à l’octroi de l’autorisation”.

   8.  Subparagraph 39 iii of subsection 143 (1) of the Act is amended by striking out “interim financial statements” and substituting “interim financial reports”.

Commencement

   9.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Same

   (2)  Sections 1, 2, 4, 6 and 8 come into force on January 1, 2011.

 

Schedule 27
Smoke-Free Ontario Act

   1.  The definition of “cigarillo” in subsection 1 (1) of the Smoke-Free Ontario Act is repealed and the following substituted:

“cigarillo” means cigarillo as defined in the regulations; (“cigarillo”)

   2.  (1)  Subsection 6.1 (1) of the Act is repealed and the following substituted:

Flavoured cigarillos

   (1)  No person shall sell or offer to sell a flavoured cigarillo at retail or for subsequent sale at retail or distribute or offer to distribute it for that purpose, unless the flavoured cigarillo has been prescribed.

   (2)  Subsection 6.1 (2) of the Act is repealed and the following substituted:

Flavoured tobacco products

   (2)  No person shall sell or offer to sell a flavoured tobacco product that has been prescribed as prohibited at retail or for subsequent sale at retail or distribute or offer to distribute it for that purpose.

   3.  Clauses 19 (1) (a.0.1) and (a.0.2) of the Act are repealed and the following substituted:

(a.0.1) defining “cigarillo” for the purposes of this Act;

(a.0.2) exempting tobacco products from the definition of “flavoured cigarillo” and making the exemption subject to the conditions, if any, that may be provided for in the regulations;

Commencement

   4.  This Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

 

Schedule 28
Supplementary Interim Appropriation Act, 2010

Interpretation

   1.  (1)  Expressions used in this Act have the same meaning as in the Supply Act, 2009 unless the context requires otherwise.

Same

   (2)  In this Act, a reference to the estimates and supplementary estimates for 2010-2011 means the estimates and supplementary estimates for the fiscal year ending on March 31, 2011 as tabled in the Assembly on or before March 31, 2011.

Additional amounts to be paid out of CRF

   2.  All amounts authorized under sections 3, 4 and 5 to be paid out of the Consolidated Revenue Fund are in addition to the amounts authorized to be paid out of the Consolidated Revenue Fund under sections 2, 3 and 4 of the Interim Appropriation for 2010-2011 Act, 2009.

Expenses of the public service

   3.  For the fiscal year ending on March 31, 2011, amounts not exceeding a total of $57,000,000,000 may be paid out of the Consolidated Revenue Fund or recognized as non-cash expenses to be applied to the expenses of the public service that are not otherwise provided for and the money shall be applied in accordance with the votes and items set out in the estimates and supplementary estimates for 2010-2011.

Investments of the public service

   4.  For the fiscal year ending on March 31, 2011, amounts not exceeding a total of $1,800,000,000 may be paid out of the Consolidated Revenue Fund or recognized as non-cash investments to be applied to the investments of the public service in capital assets, loans and other investments that are not otherwise provided for and the money shall be applied in accordance with the votes and items set out in the estimates and supplementary estimates for 2010-2011.

Expenses of the Legislative Offices

   5.  For the fiscal year ending on March 31, 2011, amounts not exceeding a total of $46,000,000 may be paid out of the Consolidated Revenue Fund to be applied to the expenses of the Legislative Offices that are not otherwise provided for and the money shall be applied in accordance with the votes and items set out in the estimates and supplementary estimates for 2010-2011.

Expenditures of the public service

   6.  An expenditure in the votes and items set out in the estimates and supplementary estimates for 2010-2011 may be incurred or recognized by the Crown through any ministry to which, during the fiscal year ending on March 31, 2011, responsibility has been given for the program or activity that includes that expenditure.

Commencement

   7.  The Act set out in this Schedule is deemed to have come into force on April 1, 2010.

Short title

   8.  The short title of the Act set out in this Schedule is the Supplementary Interim Appropriation Act, 2010.

 

Schedule 29
taxation Act, 2007

   1.  Subsection 20 (9) of the Taxation Act, 2007 is amended by striking out “or” at the end of clause (c), by adding “or” at the end of clause (d) and by adding the following clause:

  (e)  the individual is a trust referred to in subdivision k of Division B of Part I of the Federal Act.

   2.  Paragraph 7 of subsection 23 (1) of the Act is repealed and the following substituted:

    7.  Subsection 101.2 (5).

   3.  The French version of subsection 29 (2) of the Act is amended by striking out “est le suivant” at the end of the portion before clause (a) and substituting “correspond au total de ce qui suit”.

   4.  Subsections 31 (5) and (6) of the Act are repealed and the following substituted:

Ontario business limit

   (5)  For the purpose of this section, a corporation’s Ontario business limit for a taxation year is $500,000 unless the corporation is associated in the taxation year with one or more other Canadian-controlled private corporations, in which case, except as otherwise provided in this section, its Ontario business limit is nil.

Associated corporations

   (5.1)  Despite subsection (5), if all the Canadian-controlled private corporations that are associated with each other in a taxation year file with the Federal Minister an agreement under subsection 125 (3) of the Federal Act, the Ontario business limit for the year of each of the corporations is,

  (a)  if the total of the percentages assigned in the agreement does not exceed 100 per cent, $500,000 multiplied by the percentage assigned to that corporation in the agreement; and

  (b)  in any other case, nil.

Failure to file agreement

   (5.2)  Subject to subsection (5.3), if any of the Canadian-controlled private corporations that are associated with each other in a taxation year has failed to file an agreement as contemplated by subsection (5.1) within 30 days after notice in writing by the Federal Minister has been forwarded to any of them that such an agreement is required for the purpose of any assessment of tax under this Part, the Ontario Minister shall, for the purpose of this section, allocate an amount to one or more of them for the taxation year.

Same

   (5.3)  The total amount allocated by the Ontario Minister under subsection (5.2) must equal the least of the amounts that would, if none of the corporations were associated with any other corporation during the year and if this Act were read without reference to subsection (5.4), be the Ontario business limits of the corporations for the year.

Special rules for Ontario business limit

   (5.4)  Despite subsections (5) to (5.3),

  (a)  if a Canadian-controlled private corporation (in this paragraph referred to as the “first corporation”) has more than one taxation year ending in the same calendar year and is associated in two or more of those taxation years with another Canadian-controlled private corporation that has a taxation year ending in that calendar year, the Ontario business limit of the first corporation for each taxation year ending in the calendar year in which it is associated with the other corporation that ends after the first such taxation year ending in that calendar year is, subject to the application of clause (b), an amount equal to the lesser of,

           (i)  its Ontario business limit determined under subsection (5.1) or (5.2) for the first such taxation year ending in the calendar year, and

          (ii)  its Ontario business limit determined under subsection (5.1) or (5.2) for the particular taxation year ending in the calendar year; and

  (b)  if a Canadian-controlled private corporation has a taxation year that is less than 51 weeks, its Ontario business limit for the year is that proportion of its Ontario business limit for the year determined without reference to this clause that the number of days in the year is of 365.

Specified partnership income

   (6)  In applying subparagraph 125 (1) (a) (ii) of the Federal Act for the purposes of this section, the reference to “specified partnership income” in that subparagraph shall be read as a reference to the amount that would be determined under the definition of “specified partnership income” in subsection 125 (7) of that Act in respect of a partnership if,

  (a)  the dollar amount in subparagraph (i) of the description of “M” in that definition were the dollar amount set out in subsection (5); and

  (b)  subparagraph (ii) of the description of “M” in that definition were read as a reference to the amount obtained,

           (i)  by dividing the dollar amount set out in subsection (5) by 365 and rounding the result to the next highest whole number if the result is not a whole number, and

          (ii)  by multiplying the amount determined under subclause (i) by the total of all amounts each of which is the number of days in a fiscal period of the partnership that ends in the taxation year.

   5.  The French version of clause 55 (1) (a) of the Act is amended by adding “pour l’année” after “ses recettes totales”.

   6.  (1)  Subclause (a) (i) of the definition of “F” in subsection 58 (1) of the Act is repealed and the following substituted:

                         (i)  ended before March 23, 2007, and

   (2)  Subclause (b) (i) of the definition of “F” in subsection 58 (1) of the Act is repealed and the following substituted:

                         (i)  ends after March 22, 2007, and

   7.  (1)  Subsection 89 (10) of the Act is repealed and the following substituted:

Interpretation

   (10)  For the purposes of subparagraphs 1 iii and iv and 2 iii and iv of subsection (9), an apprenticeship program is deemed to commence on the date that the contract of apprenticeship is registered under the Trades Qualification and Apprenticeship Act or the training agreement is registered under the Apprenticeship and Certification Act, 1998, as the case may be.

   (2)  Subsection 89 (10) of the Act, as re-enacted by subsection (1), is repealed and the following substituted:

Interpretation

   (10)  For the purposes of subparagraphs 1 iii and iv and 2 iii and iv of subsection (9), an apprenticeship program is deemed to commence on the date that the contract of apprenticeship is or was registered under the Trades Qualification and Apprenticeship Act or the training agreement is registered under the Ontario College of Trades and Apprenticeship Act, 2009 or the Apprenticeship and Certification Act, 1998, as the case may be.

   (3)  Subsection 89 (10) of the Act, as re-enacted by subsection 100 (3) of the Ontario College of Trades and Apprenticeship Act, 2009, is repealed.

   8.  (1)  The French version of paragraph 2 of subsection 92 (5.7) of the Act is amended by striking out “réalisation de la production” and substituting “production de la production”.

   (2)  The French version of the definition of “relevant assistance” in subsection 92 (13) of the Act is amended by striking out “l’ensemble des” and substituting “les”.

   9.  The French version of the definition of “qualifying small corporation” in subsection 93 (14) of the Act is amended,

  (a)  by striking out “égal ou supérieur” in clause (a) and substituting “égal ou inférieur”;

  (b)  by striking out “égales ou supérieures” in clause (a) and substituting “égales ou inférieures”; and

  (c)  by striking out  “égale ou supérieure” wherever it appears in subclauses (b) (i) and (ii) and substituting in each case “égale ou inférieure”.

   10.  (1)  The French version of subsection 93.1 (3) of the Act is amended by striking out “pour une année d’imposition donnée” after “est réputé nul”.

   (2)  The French version of subsection 93.1 (5) of the Act is amended by striking out “inclut les dépenses” and substituting “inclut des dépenses”.

   (3)  The French version of clause (c) of the definition of “qualifying digital game corporation” in subsection 93.1 (8) of the Act is amended by striking out “une société qui est”.

   11.  (1)  The French version of the definition of “A” in subsection 93.2 (3) of the Act is amended by striking out “de jeux numériques”.

   (2)  The French version of the definition of “B” in subsection 93.2 (3) of the Act is amended by striking out “de jeux numériques”.

   (3)  The French version of subsection 93.2 (6) of the Act is amended by striking out “visés au paragraphe (5)” in the portion before clause (a) and substituting “conformément au paragraphe (5)”.

   (4)  The French version of clause 93.2 (6) (b) of the Act is amended by striking out “activités admissibles de conception de jeux numériques” and substituting “activités admissibles de conception”.

   (5)  The French version of clause 93.2 (6) (c) of the Act is amended by striking out “activités admissibles de conception de jeux numériques” and substituting “activités admissibles de conception”.

   (6)  The French version of clause 93.2 (8) (b) of the Act is amended by striking out “activité admissible de conception de jeux numériques” at the end and substituting “activité admissible de conception”.

   (7)  The French version of the definition of “eligible digital game activities” in subsection 93.2 (10) of the Act is repealed and the following substituted:

«activités admissibles de conception» Activités qui sont exercées en Ontario et qui sont directement attribuables à la conception d’un jeu numérique admissible. («eligible digital game activities»)

   (8)  The French version of the definition of “specialized digital game corporation” in subsection 93.2 (10) of the Act is amended by adding “Pour une année d’imposition,” at the beginning.

   (9)  The French version of paragraph 5 of subsection 93.2 (12) of the Act is amended by striking out “une société qui est”.

   12.  The French version of subparagraph 1.1 iii of subsection 95 (16) of the Act is amended by striking out de la mise en page et de la composition” at the end and substituting “et de la mise en page”.

   13.  (1)  Subsection 96 (3) of the Act is amended by striking out the portion before the formula and substituting the following:

Expenditure limit

   (3)  Subject to subsection (6) and except as otherwise provided in subsection (4.2), the amount of a corporation’s expenditure limit for the purposes of subsection (2) for a taxation year ending before January 1, 2010 is the amount calculated using the formula,

.     .     .     .     .

   (2)  Section 96 of the Act is amended by adding the following subsections:

Expenditure limit, taxation years ending after 2009

   (3.1)  Subject to subsection (6) and except as otherwise provided in subsection (4.3), the amount of a corporation’s expenditure limit for the purposes of subsection (2) for a taxation year ending after December 31, 2009 is the amount calculated using the formula,

($8 million – 10A) ×

in which,

  “A”  is the greater of,

         (a)  $500,000, and

         (b)  the amount that is,

                   (i)  if the corporation is not associated with any other corporation in the taxation year, the corporation’s taxable income under the Federal Act for its immediately preceding taxation year, determined before taking into consideration the specified future tax consequences for that preceding year, or

                  (ii)  if the corporation is associated with one or more corporations in the taxation year, the associated group’s taxable income for the corporation’s immediately preceding taxation year, as determined under subsection (4), and

  “B”  is,

         (a)  nil if,

                   (i)  the corporation’s specified capital amount for the immediately preceding  taxation year is not more than $25 million and the corporation is not associated with any other corporation in the taxation year, or

                  (ii)  the corporation is associated with one or more corporations in the taxation year and the associated group’s specified capital amount for the preceding taxation year as determined under subsection (4.1) is not more than $25 million, or

         (b)  in any other case, the lesser of $25 million and the amount by which the corporation’s specified capital amount for the immediately preceding taxation year or, if the corporation is associated with one or more corporations in the taxation year, the associated group’s specified capital amount for the immediately preceding taxation year exceeds $25 million.

.     .     .     .     .

Expenditure limit if taxation year begins before 2010

   (4.3)  A corporation’s expenditure limit for a taxation year that begins before January 1, 2010 and ends on or after that day is the amount calculated using the formula,

A – [(A – B) × (C/D)]

in which,

  “A”  is the amount that would be determined in respect of the corporation for the taxation year by using the formula in subsection (3.1),

  “B”  is the amount that would be determined in respect of the corporation for the taxation year by using the formula in subsection (3), even though subsection (3) does not apply for the taxation year,

  “C”  is the number of days in the taxation year that are before January 1, 2010, and

  “D”  is the number of days in the taxation year.

   (3)  Subsection 96 (5) of the Act is repealed and the following substituted:

Application of federal rules

   (5)  Subsections 127 (10.21), (10.22), (10.23), (10.3), (10.4) and (10.6) of the Federal Actapply with necessary modifications for the purposes of subsections (3) and (3.1) and, in the application of those subsections of section 127 of the Federal Act, every reference to a Canadian-controlled private corporation is deemed to be a reference to a qualifying corporation as defined in subsection (7).

   (4)  Subsection 96 (6) of the Act is amended by striking out “subsection (3)” at the end of the portion before paragraph 1 and substituting “subsections (3) and (3.1)”.

   (5)  Paragraph 7 of subsection 96 (6) of the Act is repealed and the following substituted:

    7.  The taxable income of a non-resident corporation that does not have a permanent establishment in Canada in a taxation year shall, for the purposes of calculating the expenditure limit of the corporation under subsection (3) or (3.1), be determined in accordance with the Federal Act as if the corporation were subject to tax under that Act. 

   14.  (1)  Subsection 97 (8) of the Act is amended by striking out the portion before clause (a) and clause (a) and substituting the following:

Qualified expenditure

   (8)  Except as otherwise provided in this section, an expenditure incurred under an eligible contract with an eligible research institute is a qualified expenditure under the contract to the extent that,

  (a)  the expenditure, when it is made, is,

           (i)  a payment of money made by a qualifying corporation to the eligible research institute under the terms of the contract, or

          (ii)  a prescribed payment;

.     .     .     .     .

   (2)  Clause 97 (8) (b) of the Act is amended by striking out “by the corporation”.

   15.  (1)  The Act is amended by adding the following heading immediately before section 98:

Subdivision a — Interpretation

   (2)  The French version of paragraph 4 of subsection 98 (5) of the Act is amended by striking out “coût d’occupation” in the portion before subparagraph i and substituting “coût d’habitation”.

   (3)  Subparagraphs 4 i and ii of subsection 98 (5) of the Act are repealed and the following substituted:

            i.  consists of premises that are part of a chronic care facility or other similar institution that is prescribed, or that are part of any long-term care home, home for special care, or

   (4)  Subsection 98 (7) of the Act is repealed.

   16.  The Act is amended by adding the following section:

Subdivision b — Property and Sales Tax Credits before 2010

Interpretation

Qualified dependant

   98.1  An individual is a qualified dependant of another individual for a taxation year for the purposes of this subdivision if he or she would be a qualified dependant for the year for the purposes of subdivision a.1 of Division E of Part I of the Federal Act if the reference in clause (a) of the definition of “qualified dependant” in section 122.6 of the Federal Act to “18 years” were read as “19 years”.

   17.  The Act is amended by adding the following section:

Subdivision c —  Property Tax Credit after 2009 

Definitions

   101.0.1  (1)  In this subdivision,

“qualified dependant” has the meaning assigned by section 122.6 of the Federal Act; (“personne à charge admissible”)

“specified threshold” means, for a year, the sum of,

  (a)  the maximum amount for the year of a pension payable under the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner where each of them is a pensioner,

  (b)  the maximum amount for the year of a guaranteed income supplement payable under Part II of the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner where each of them is a pensioner, and

   (c)  the maximum amount for the year of a guaranteed annual income increment payable under the Ontario Guaranteed Annual Income Act to a person and his or her spouse or common-law partner where each of them is a beneficiary. (“seuil déterminé”)

Specified threshold, rounding

   (2)  If the amount that would otherwise be the specified threshold for a year is not a whole dollar amount, the amount of the specified threshold shall be rounded up to the next whole dollar.

   18.  (1)  Clause (a) of the definition of “B” in subsection 101.1 (3) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (2)  Clause (b) of the definition of “B” in subsection 101.1 (3) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (3)  Clause (a) of the definition of “C” in subsection 101.1 (3) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (4)  Clause (b) of the definition of “C” in subsection 101.1 (3) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (5)  Section 101.1 of the Act is amended by adding the following subsection:

Income threshold for 2010 and subsequent years

   (4)  If the amount set out in clause (b) of the definition of “B” and in clause (b) of the definition of  “C” in subsection (3) for the 2010 taxation year, or as calculated in accordance with section 23 for a subsequent taxation year, is less than the specified threshold for the year, the amount referred to in clause (b) of the definition of “B” and in clause (b) of the definition of “C” in subsection (3) for the year is equal to the specified threshold for the year.

   19.  (1)  Subsections 101.2 (3) and (4) of the Act are repealed.

   (2)  Clause (a) of the definition of “B” in subsection 101.2 (5) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (3)  Clause (b) of the definition of “B” in subsection 101.2 (5) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (4)  Clause (a) of the definition of “C” in subsection 101.2 (5) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (5)  Clause (b) of the definition of “C” in subsection 101.2 (5) of the Act is amended by striking out “qualifying spouse or qualifying common-law partner” and substituting “qualifying spouse, qualifying common-law partner or qualified dependant”.

   (6)  Section 101.2 of the Act is amended by adding the following subsection:

Income threshold for 2010 and subsequent years

   (5.1)  If the amount set out in clause (b) of the definition of “B” and in clause (b) of the definition of  “C” in subsection (5) for the 2010 taxation year, or as calculated in accordance with section 23 for a subsequent taxation year, is less than the specified threshold for the year, the amount referred to in clause (b) of the definition of “B” and in clause (b) of the definition of  “C” in subsection (5) for the year is equal to the specified threshold for the year.

   20.  The Act is amended by adding the following heading immediately before section 102:

Subdivision d — Other Tax Credits

   21.  Section 104.1 of the Act is amended by adding the following subsection:

Money appropriated by the Legislature

   (18)  The money required for the purposes of this section shall be paid out of the money appropriated for those purposes by the Legislature.

   22.  (1)  Subsection 104.11 (1) of the Act is amended by adding the following definition:

“specified threshold” means, for a year, the sum of,

  (a)  the maximum amount for the year of a pension payable under the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner where each of them is a pensioner,

  (b)  the maximum amount for the year of a guaranteed income supplement payable under Part II of the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner where each of them is a pensioner, and

   (c)  the maximum amount for the year of a guaranteed annual income increment payable under the Ontario Guaranteed Annual Income Act to a person and his or her spouse or common-law partner where each of them is a beneficiary. (“seuil déterminé”)

   (2)  Section 104.11 of the Act is amended by adding the following subsection:

Specified threshold, rounding

   (1.1)  If the amount that would otherwise be the specified threshold for a year is not a whole dollar amount, the amount of the specified threshold shall be rounded up to the next whole dollar.

   (3)  Paragraph 2 of subsection 104.11 (4) of the Act is repealed and the following substituted:

    2.  The individual is resident in Ontario on the first day of the month immediately preceding the specified month.

   (4)  Section 104.11 of the Act is amended by adding the following subsection:

Income threshold for 2010 and subsequent years

   (5.1)  If the amount set out in clause (b) of the definition of “B” and in clause (b) of the definition of  “C” in subsection (5) for the 2010 taxation year, or as calculated in accordance with section 23 for a subsequent taxation year, is less than the specified threshold for the year, the amount referred to in clause (b) of the definition of “B” and in clause (b) of the definition of  “C” in subsection (5) for the year is equal to the specified threshold for the year.

   23.  (1)  Subsection 104.12 (4) of the Act is repealed and the following substituted:

Shared custody

   (4)  If an individual can reasonably be considered to reside at a particular time with two parents who live separate and apart, the individual shall be deemed for the purposes of clause (b) of the definition of “qualified dependant” in subsection (1) to reside at the particular time with,

  (a)  the parent who is registered as the recipient of an amount under section 122.61 of the Federal Act and has care and custody of the qualified dependant for the specified month; or

  (b)  if neither parent is registered as the recipient of an amount under section 122.61 of the Federal Act for the specified month, the parent who claims an amount under paragraph 118 (1) (b.1) of the Federal Act in respect of the qualified dependant for the taxation year immediately preceding the taxation year that includes the specified month and has care and custody of the qualified dependant for the specified month.

   (2)  Section 104.12 of the Act is amended by adding the following subsection:

Only one eligible individual

   (4.1)  If an individual is a qualified relation in respect of another individual at the beginning of a specified month, only one of them may be an eligible individual in relation to the specified month and, if both of them claim to be eligible individuals in relation to the specified month, the individual designated by the Ontario Minister is the eligible individual in relation to the specified month.

   (3)  Subsection 104.12 (6) of the Act is amended by adding the following paragraph:

    4.  The eligible individual provides such additional information as is requested by the Ontario Minister.

   (4)  Subsection 104.12 (7) of the Act is amended by adding the following paragraph:

    4.  The eligible individual provides such additional information as is requested by the Ontario Minister.

   (5)  Subsection 104.12 (8) of the Act is amended by adding the following paragraph:

    4.  The eligible individual provides such additional information as is requested by the Ontario Minister.

   (6)  Section 104.12 of the Act is amended by adding the following subsection:

Money appropriated by the Legislature

   (22.1)  The money required for the purposes of this section shall be paid out of the money appropriated for that purpose by the Legislature.

   24.  The Act is amended by adding the following Part:

Part V.5
small beer manufacturers’ tax credit

Definitions

   104.13  In this Part,

“beer” has the meaning assigned by subsection 17 (1) of the Alcohol and Gaming Regulation and Public Protection Act, 1996; (“bière”)

“beer manufacturer” means a corporation, other than a licensee who holds a licence with a brew pub endorsement,

  (a)  that, at a permanent establishment in Ontario, makes beer in commercial quantities all or part of which is sold in Ontario,

  (b)  that carries on a business of selling, marketing or distributing beer at a permanent establishment in Ontario and satisfies the conditions prescribed by the Minister of Finance, or

   (c)  that satisfies the conditions prescribed by the Minister of Finance; (“fabricant de bière”)

“draft beer” means beer made by a beer manufacturer other than non-draft beer; (“bière pression”)

“licence” means a licence or permit issued under the Liquor Licence Act; (“permis”)

“licensee” means a person who holds a licence; (“titulaire de permis”)

“non-draft beer” means beer made by a beer manufacturer for sale in containers each of which has a capacity of less than 18 litres; (“bière non pression”)

“production year” has the same meaning as in subsection 22 (5) of the Alcohol and Gaming Regulation and Public Protection Act, 1996; (“année de production”)

“sales year” has the same meaning as in subsection 22 (5) of the Alcohol and Gaming Regulation and Public Protection Act, 1996. (“année de ventes”)

Qualifying corporation

   104.14  (1)  A corporation is a qualifying corporation for a sales year for the purposes of this Part if all of the following conditions are satisfied:

    1.  The corporation is, throughout the year, a beer manufacturer.

    2.  If the corporation has made beer during one or more production years ending before the sales year,

            i.  the corporation’s worldwide production of beer in the last production year ending before the beginning of the sales year exceeded 5 million litres but not 15 million litres, and

           ii.  the corporation’s worldwide production of beer has never exceeded 15 million litres in any production year ending before the sales year.

    3.  If the production year ending in the sales year is the first production year in which the corporation makes beer,

            i.  the corporation’s worldwide production of beer in that production year does not exceed 15 million litres, and

           ii.  the corporation is not considered to be a microbrewer for the sales year for the purpose of section 22 of the Alcohol and Gaming Regulation and Public Protection Act, 1996.

    4.  The corporation is not controlled directly or indirectly in any manner by one or more corporations all or part of whose taxable income is exempt from tax under Part III.

Worldwide production of beer

   (2)  The following must be included in determining the amount of a corporation’s worldwide production of beer for a production year for the purposes of subsection (1):

    1.  All beer manufactured during the production year by the corporation, including beer manufactured under contract for another beer manufacturer.

    2.  All beer manufactured during the production year by an affiliate of the corporation, including beer manufactured under contract for another beer manufacturer.

    3.  All beer manufactured during the production year by another beer manufacturer under contract for the corporation or for an affiliate of the corporation.

Affiliates

   (3)  Subsections 17 (5) and (6) of the Alcohol and Gaming Regulation and Public Protection Act, 1996apply for the purposes of determining if two or more corporations are affiliates for the purposes of subsection (2).

Limitation respecting inclusions, deductions

   (4)  In calculating a corporation’s worldwide production of beer in respect of a production year, no amount may be included or deducted to the extent that the amount has already been included or deducted in calculating worldwide production of beer of the corporation in respect of the production year or a preceding production year.

Eligible sale of beer

   104.15  (1)  A sale of beer is an eligible sale in respect of a qualifying corporation for the purposes of this Part if the sale is made in Ontario and the following conditions are satisfied:

    1.  The beer was made by the qualifying corporation.

    2.  The sale of the beer is to a person who is a purchaser within the meaning of subsection 17 (1) of the Alcohol and Gaming Regulation and Public Protection Act, 1996 or who is deemed to be a purchaser with respect to the sale under subsection 17 (2) of that Act.

    3.  The sale is made by one of the following:

            i.  the qualifying corporation,

           ii.  Brewers’ Retail Inc.,

          iii.  the Liquor Control Board of Ontario,

          iv.  a licensee,

           v.  an operator of a government store established under the Agency Store Program by the Liquor Control Board of Ontario under the authority described in clause 3 (1) (d) of the Liquor Control Act,

          vi.  a member of a class of persons prescribed by the Minister of Finance.

    4.  The sale satisfies any conditions prescribed by the Minister of Finance.

    5.  The sale is not,

            i.  a sale of beer by a duty-free shop within the meaning of subsection 2 (1) of the Customs Act (Canada), or

           ii.  a sale that satisfies the conditions prescribed by the Minister of Finance.

Limitation respecting inclusions, deductions

   (2)  In calculating a corporation’s eligible sales in respect of a sales year, no amount may be included or deducted to the extent that the amount has already been included or deducted in calculating eligible sales in respect of the sales year or a preceding sales year.

Small beer manufacturers’ tax credit

   104.16  (1)  Except as otherwise provided in this Part, a corporation that is a qualifying corporation for a sales year and that complies with the requirements of this Part is entitled to a refund under this Part in respect of and not exceeding the amount of its small beer manufacturers’ tax credit determined for the sales year under this Part.

Exceptions

   (2)  A qualifying corporation’s tax credit under this Part for a sales year is nil if,

  (a)  the sales year ends before July 1, 2010;

  (b)  the amount of the qualifying corporation’s beer sold in eligible sales in the sales year exceeds 15 million litres;

   (c)  the amount of beer made by the qualifying corporation in the sales year exceeds 15 million litres;

  (d)  the corporation is, at any time in the sales year, a member of a partnership that makes beer; or

  (e)  the corporation failed to submit its application for the refund under subsection 104.17 (1) within the time limit set out in that subsection or failed to comply with subsection 104.17 (2) or (8).

Amount of tax credit

   (3)  The amount of a small beer manufacturers’ tax credit for a sales year is determined as follows:

    1.  If not more than 5 million litres of the qualifying corporation’s beer is sold in eligible sales in the sales year, the corporation’s tax credit for the year is the amount calculated using the formula,

(A × B) + (C × D)

in which,

         “A”  is the number of litres of eligible beer that is non-draft beer sold in eligible sales in the sales year,

         “B”  is $0.4999 per litre,

         “C”  is the number of litres of eligible beer that is draft beer sold in eligible sales in the sales year, and

         “D”  is $0.3649 per litre.

    2.  If more than 5 million litres but not more than 7.5 million litres of the qualifying corporation’s beer is sold in eligible sales in the sales year, the corporation’s tax credit for the year is the amount calculated using the formula,

in which,

         “A”  has the same meaning as in paragraph 1,

         “B”  has the same meaning as in paragraph 1,

         “C”  has the same meaning as in paragraph 1,

         “D”  has the same meaning as in paragraph 1, and

         “E”  is the total number of litres of eligible beer sold in eligible sales in the sales year.

    3.  If more than 7.5 million litres but not more than 15 million litres of the qualifying corporation’s beer is sold in eligible sales in the sales year, the corporation’s tax credit for the year is the amount calculated using the formula,

in which,

         “A”  has the same meaning as in paragraph 1,

         “B”  has the same meaning as in paragraph 1,

         “C”  has the same meaning as in paragraph 1,

         “D”  has the same meaning as in paragraph 1, and

         “E”  has the same meaning as in paragraph 2.

    4.  Despite paragraphs 1, 2 and 3, the corporation’s tax credit for a sales year is the amount determined in accordance with rules prescribed by the Minister of Finance if the sales year begins on July 1, 2010 or on a date prescribed by the Minister of Finance.

Application and payment

   104.17  (1)  A qualifying corporation may apply for a refund equal to the amount of its tax credit under this Part for a sales year by submitting, not more than two years after the end of the sales year,

  (a)  a completed application in a form approved by the Minister of Revenue; and

  (b)  proof in a form satisfactory to the Minister of Revenue to confirm that no amount is payable by the corporation to the Crown in right of Ontario under any Act or regulation.

Additional information

   (2)  The Minister of Revenue may request and the corporation shall, on request, provide,

  (a)  such additional information as the Minister of Revenue may require to verify that the corporation is a qualifying corporation for the sales year and is entitled to a tax credit under this Part; and

  (b)  such additional information as the Minister of Revenue may require relating to the calculation of the tax credit, if any, to which the corporation is entitled.

Notice and payment of refund

   (3)  If, after reviewing the application and all other relevant information, the Minister of Revenue is satisfied that the applicant is a qualifying corporation for a sales year, is entitled to a tax credit under this Part for that sales year and does not have an outstanding balance in respect of any amounts owing to the Crown in right of Ontario under any Act or regulation, the Minister of Revenue shall,

  (a)  send a notice of determination to the qualifying corporation setting out the amount of the tax credit under this Part to which the corporation is entitled for the sales year; and

  (b)  pay to the corporation, after the end of the sales year, a refund equal to the amount of the tax credit, less the amount of any instalments previously paid in respect of the tax credit for the sales year, without interest.

If no refund payable

   (4)  If, after reviewing the application and all other relevant information, the Minister of Revenue determines that the applicant is not entitled to a refund under this Part, the Minister of Revenue shall send a notice of determination to the applicant setting out his or her determination that the applicant is not entitled to the refund and the reasons for the determination.

Receipt of instalments during sales year

   (5)  Despite subsection (3), the Minister of Revenue may, no earlier than the date prescribed by the Minister of Finance for a sales year, start making monthly instalment payments on account of the amount of the estimated refund under this Part to which a qualifying corporation may be entitled for the sales year if,

  (a)  the corporation has completed at least one production year before the beginning of the sales year;

  (b)  the corporation applies for the tax credit for the sales year,

           (i)  after the end of the last production year ending before the beginning of the sales year, and

          (ii)  before the first day of the sales year;

   (c)  the corporation requests that the Minister of Revenue pay monthly instalments on account of the amount of the estimated refund for the sales year;

  (d)  the corporation makes its beer primarily in Ontario or satisfies the conditions prescribed by the Minister of Finance;

  (e)  the corporation provides such information as the Minister of Revenue may require to determine if the corporation is a qualifying corporation in respect of the sales year and to make a reasonable estimate of the amount of the corporation’s tax credit for the year; and

    (f)  the Minister of Revenue is satisfied,

           (i)  that the corporation is and will continue to be a qualifying corporation throughout the sales year and will be entitled to a refund under this Part for the sales year, and

          (ii)  that a reasonable estimate of the amount of the tax credit can be made from available information for the purposes of determining the amount of the instalments.

Same

   (6)  The Minister of Revenue,

  (a)  may estimate the amount of the corporation’s tax credit under this Part for the sales year and fix the amount of each monthly instalment payment referred to in subsection (5) based on available information;

  (b)  may require the corporation to submit additional relevant information from time to time during and after the sales year; and

   (c)  may adjust the amount of the instalments or terminate the instalments as he or she considers appropriate.

Decision re instalment is final

   (7)  The decision of the Minister of Revenue with respect to whether to pay an instalment and the amount of any instalment that is paid is final and not subject to review.

Reconciliation of amounts

   (8)  Following the completion of a sales year, a corporation that received instalments on account of the refund for the sales year shall, no later than the date prescribed by the Minister of Finance for the sales year, submit such information as the Minister of Revenue may require to determine the actual amount of the tax credit, if any, to which the corporation is entitled for the sales year.

Revised notice of determination

   (9)  If the Minister of Revenue makes an adjustment to the amount paid or payable under this section for a sales year, including an adjustment to the amount of the tax credit for the year after a corporation has received instalment payments on account of the refund for the sales year, or subsequently determines that the corporation was not entitled to any amount of the refund previously paid for the sales year, the Minister of Revenue shall send to the corporation a revised notice of determination setting out the amount of the refund, if any, to which the corporation is entitled for the sales year, and shall,

  (a)  pay to the corporation any additional refund to which the corporation is entitled under this Part for the sales year; or

  (b)  demand from the applicant repayment of the refund or the excess amount of the refund to which the applicant is not entitled for the sales year.

Recovery of overpayment

   (10)  If, after an amount is paid to a corporation under this Part, it is subsequently determined that the corporation received an amount to which it was not entitled or received an amount greater than the amount to which it is entitled, the corporation shall,

  (a)  repay the amount or the excess amount, as the case may be, to the Minister of Revenue; and

  (b)  pay interest to the Minister of Revenue on the amount or excess amount, as the case may be, computed under this Act as if the amount or excess amount were tax payable under Division B or C of Part III from the day the amount or excess amount was paid to the corporation to the day it is repaid to the Minister of Revenue.

Collection of overpayments

   (11)  All amounts repayable and payable to the Minister of Revenue under subsection (10) constitute a debt to the Crown in right of Ontario and may be recovered by way of deduction or set-off or may be recovered in any court of competent jurisdiction in proceedings commenced at any time.

No time limit

   (12)  Section 112 does not apply with respect to any amount repayable to the Minister of Revenue under this Part, and an amount repayable to the Minister of Revenue under this Part is deemed to be taxes owing to the Crown in right of Ontario for the purposes of clause 16 (1) (i) of the Limitations Act, 2002.

Use of information

   (13)  A person employed by the Crown in right of Ontario in the administration of this Act may, for the purpose of administering or enforcing this Part, collect from a person employed by the Crown in right of Ontario and use information collected in the administration of the Alcohol and Gaming Regulation and Public Protection Act, 1996.

Same

   (14)  A person employed by the Crown in right of Ontario in the administration of the Alcohol and Gaming Regulation and Public Protection Act, 1996 may disclose information collected under that Act to a person employed by the Crown in right of Ontario in the administration or enforcement of this Part for the purpose described in subsection (13).

Agreement for the administration of this Part

   104.18  (1)  With the approval of the Lieutenant Governor in Council, the Minister of Revenue may, on behalf of the Crown in right of Ontario, enter into an agreement with the Crown in right of Canada under which the Canada Revenue Agency, as agent for the Minister of Ontario, will exercise some or all of the powers of the Minister of Revenue under this Part and perform some or all of the duties of the Minister of Revenue under this Part.

Effect of agreement

   (2)  If an agreement under subsection (1) is entered into, the Canada Revenue Agency, on behalf of and as agent of the Minister of Revenue is authorized, subject to the provisions of the agreement, to exercise the powers and perform the duties of the Minister of Revenue under this Part.

Payment of fees under agreement

   (3)  All fees and other amounts payable to the Canada Revenue Agency under an agreement entered into under subsection (1) are a charge on and payable out of the Consolidated Revenue Fund.

   25.  (1)  The definition of “L” in clause 105 (3.1) (a) of the Act is repealed and the following substituted:

         “L”  is the sum of all amounts each of which is determined under subsection (3.2) for a taxation year, other than the trust’s last taxation year ending before January 1, 2009, in respect of an additional refund of basic tax under subsection 4 (9.1) of the Income Tax Act, and

   (2)  Subsection 105 (4) of the Act is repealed and the following substituted:

Ontario refundable capital gains tax on hand

   (4)  The amount of a mutual fund trust’s Ontario refundable capital gains tax on hand at the end of a particular taxation year is the amount calculated using the formula,

(D – E – E.1) + (F – G)

in which,

  “D”  is the amount of the mutual fund trust’s refundable capital gains tax on hand at the end of its last taxation year ending before January 1, 2009, as determined for the purposes of subsection 4 (1.1) of the Income Tax Act,

  “E”  is the amount of the mutual fund trust’s capital gains refund for its last taxation year ending before January 1, 2009, as determined for the purposes of subsection 4 (8) of the Income Tax Act,

“E.1” is the amount that is determined under subsection (3.2) for the mutual fund trust’s last taxation year ending before January 1, 2009 in respect of an additional refund of basic tax under subsection 4 (9.1) of the Income Tax Act,

  “F”  is the sum of all amounts, each of which is an amount in respect of a taxation year (in this subsection referred to as a “relevant year”) that is the particular taxation year or a previous taxation year ending after December 31, 2008 throughout which the trust was a mutual fund trust, equal to the lesser of,

         (a)  the amount of tax that would be payable under Division B of Part II of this Act by the trust for the relevant year, calculated without reference to sections 16 and 21 of this Act, and

         (b)  the amount calculated using the formula,

H × T × U

in which,

                 “H”  is the lesser of the trust’s taxable income for the relevant year and the amount of its taxed capital gains for the relevant year for the purposes of section 132 of the Federal Act,

                 “T”  is the highest tax rate for the relevant year for the purposes of Division B of Part II of this Act, and

                 “U”  is the trust’s Ontario allocation factor for the relevant year for the purposes of Division B of Part II of this Act, and

  “G”  is the sum of,

         (a)  the sum of all refunds, each of which the trust was entitled to claim under subsection (1) for a previous taxation year ending after December 31, 2008, and

         (b)  the sum of all amounts, each of which is an amount determined under clause (3.1) (a) for a previous taxation year ending after December 31, 2008.

   26.  (1)  The English version of subclause 115 (1) (a) (i) of the Act is repealed and the following substituted:

           (i)  the amount estimated by the individual to be the amount, if any, by which the tax payable under this Act by the individual for the year exceeds the amount deemed by section 84 to be paid on account of the individual’s tax payable under this Act for the year, or

   (2)  The English version of clause 115 (2) (a) of the Act is repealed and the following substituted:

  (a)  the amount estimated by the individual to be the amount, if any, by which the tax payable under this Act by the individual for the year exceeds the amount deemed by section 84 to be paid on account of the individual’s tax payable under this Act for the year; or

   (3)  Subsection 115 (3) of the Act is repealed and the following substituted:

Instalment base

   (3)  An individual’s instalment base for a taxation year for the purposes of this section is the amount determined under paragraph 161 (9) (a) of the Federal Act for that year, less the amount deemed by section 84 to be paid on account of the individual’s tax payable under this Act for that year.

Tax credits under s. 84

   (3.1)  For the purposes of subclause (1) (a) (i), clause (2) (a) or subsection (3), the amount deemed by section 84 to be paid on account of the individual’s tax payable under this Act includes all amounts that would be included if the calculation were made on or after the individual’s balance-due day for the year.

   27.  (1)  Paragraph 1 of subsection 116 (1.2) of the Act is repealed and the following substituted:

    1.  The amount determined under subsection (1.3) in respect of the corporation for the taxation year or for the previous taxation year does not exceed,

            i.  $400,000 if the taxation year for which the instalments are to be made commences before March 26, 2010, or

           ii.  the dollar amount set out in paragraph 157 (1.2) (a) of the Federal Act if the taxation year for which the instalments are to be made commences after March 25, 2010.

   (2)  Subsection 116 (8) of the Act is repealed and the following substituted:

If refund payable under Part V.2 or V.5

   (8)  In calculating any amount payable under this section in respect of a taxation year, a corporation shall not take into account the amount of any refund that may be payable to it under Part V.2 or V.5 in respect of the year.

   28.  Section 127.1 of the Act is repealed and the following substituted:

Objections and Appeals — Specified Refunds

Rules for objections and appeals

   127.1  (1)  In this section,

“specified refund” means a refund under Part V.2 or V.5.

Non-application of ss. 124 to 127, 128

   (2)  Sections 124 to 127 and 128 do not apply in respect of any matter relevant in determining whether a corporation is entitled to a specified refund or the amount of a specified refund.

Objection

   (3)  A corporation may object to a determination or revised determination made by the Minister of Revenue in respect of a specified refund by serving on the Minister of Revenue a notice of objection in a form approved by the Minister of Revenue.

Time

   (4)  The notice of objection must be served not later than 90 days after the day on which the notice of determination or revised notice of determination is sent.

Issues on objection

   (5)  In an objection under subsection (3), the corporation may raise issues only about,

  (a)  whether the corporation is a qualifying corporation for the purposes of Part V.2 for a taxation year, if the objection relates to a refund under Part V.2; or

  (b)  whether the corporation is a qualifying corporation for a sales year for the purposes of Part V.5, the quantity of its eligible sales of eligible beer in a sales year for the purposes of Part V.5 or its worldwide production of beer in a production year for the purposes of Part V.5, if the objection relates to a refund under Part V.5.

Content of notice of objection

   (6)  The notice of objection shall,

  (a)  clearly describe each issue raised by way of objection; and

  (b)  fully set out the facts and reasons relied on by the corporation in respect of each issue.

Additional information

   (7)  If a notice of objection does not fully set out the facts and reasons relied on by the corporation in respect of an issue, the Minister of Revenue may in writing request the corporation to provide the information, and the corporation is deemed to have complied with clause (6) (b) in respect of the issue if it provides the information to the Minister of Revenue in writing within 60 days after the day the request is made by the Minister of Revenue, but if the corporation does not comply within that time, the Minister of Revenue may, at his or her discretion, consider the notice of objection to be void and the determination or revised determination of the Minister of Revenue with respect to the specified refund to be final and binding.

Calculating time limits

   (8)  For the purposes of calculating the number of days mentioned in subsections (4) and (7),

  (a)  a notice of determination or a revised notice of determination referred to in subsection (4) is deemed to have been sent on the date stated in the notice; and

  (b)  a request for information under subsection (7) is deemed to have been made on the date stated in the request.

Service of notice of objection

   (9)  Service of a notice of objection under this section shall be by registered mail addressed to the Minister of Revenue or by another method that is prescribed by the Minister of Finance.

Same

   (10)  The Minister of Revenue may accept a notice of objection under this section even though the notice was not served in the manner required by subsection (9).

Extension of time

   (11)  The time within which a notice of objection is to be served may be extended by the Minister of Revenue if application for the extension is made within 180 days from the day of mailing of the notice of determination or revised notice of determination which is the subject of the objection.

Reconsideration by Minister of Revenue

   (12)  Upon receipt of a notice of objection, the Minister of Revenue shall, as quickly as possible, reconsider the issue or issues described in subsection (5) that are the subject of the objection.

Notification

   (13)  The Minister of Revenue shall notify the corporation in writing of whether he or she is confirming the determination or making a new determination with respect to whether the corporation is entitled to the specified refund or the amount, if any, of the specified refund.

Decision final

   (14)  The decision of the Minister of Revenue referred to in subsection (13) is final and is not subject to appeal unless the decision involves the interpretation of a provision of this Act or involves an issue solely of law.

Appeal on question of law

   (15)  If a corporation disagrees with the decision of the Minister of Revenue referred to in subsection (13), the corporation and the Minister of Revenue may agree in writing as to the undisputed facts and then the Minister of Revenue may apply to the Superior Court of Justice to have the issue in dispute determined if,

  (a)  under subsection (5), the issue in dispute may be raised on an objection; and

  (b)  the issue in dispute involves the interpretation of a provision of this Act or is solely an issue of law in which no facts are in dispute, or involves the proper inference to be drawn from facts that are not in dispute.

Same

   (16)  If the Minister of Revenue does not apply to the court under subsection (15) within six months after the date on which the Minister of Revenue and the corporation have both agreed in writing on the facts, the corporation may apply to the court to have the issue determined.

   29.  Subsections 137 (1) and (2) of the Act are repealed and the following substituted:

Withholding

   (1)  Unless the regulations made by the Minister of Finance provide otherwise, subsections 153 (1), (1.1), (1.2), (1.4) and (3) and 227 (1), (2), (3), (4), (4.1), (4.2), (4.3), (5), (5.1), (5.2), (8), (8.3), (8.4), (9), (9.1), (9.2), (9.4), (9.5) and (15) of the Federal Act apply for the purposes of this Act.

Same

   (2)  The application of the provisions of the Federal Act listed in subsection (1) for the purposes of this Act shall be subject to such regulations as may be made by the Minister of Finance.

   30.  (1)  Subclause 144 (1) (b) (iii) of the Act is repealed and the following substituted:

         (iii)  attempting to obtain for the benefit of the person or another person a refund under Part V.2 or V.5 to which the person or other person is not entitled;  

   (2)  Clause 144 (2) (a) of the Act is amended by striking out “the refund under Part V.2” and substituting “a refund under Part V.2 or V.5”.

   (3)  The French version of clause 144 (2) (a) of the Act is amended by striking out “et qu’elle a tenté d’obtenir” at the end.

   31.  The Act is amended by adding the following section:

Regulations, Part V.5

   172.1  The Minister of Finance may make regulations for the purposes of Part V.5,

  (a)  prescribing rules for determining if beer is manufactured in Ontario or outside Ontario;

  (b)  prescribing additional conditions a corporation must satisfy to be a “beer manufacturer” for the purposes of that Part;

   (c)  prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, control of the corporation is acquired by a person or group of persons and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year;

  (d)  prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, the corporation has amalgamated or merged with one or more other corporations and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year;

  (e)  prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, the corporation is wound up and providing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year;

    (f)  prescribing rules that apply in the event a qualifying corporation becomes bankrupt.

   32.  Section 173 of the Act is repealed and the following substituted:

Regulations, Part VIII

   173.  The Minister of Finance may make regulations,

  (a)  prescribing types of non-financial information in respect of one or more corporations for the purposes of paragraph 10 of subsection 146 (4);

  (b)  prescribing rules governing,

           (i)  the calculation of amounts to be deducted, withheld and remitted on account of tax and other amounts payable under this Act,

          (ii)  the time and manner for deducting, withholding and remitting the amounts,

         (iii)  the application for the purposes of this Act of any Federal regulations relating to the deduction, withholding or remittance of any amounts under the Federal Act, including prescribing changes to those regulations for the purposes of this Act.

Commencement

   33.  (1)  Subject to subsections (2) to (10), this Schedule comes into force on the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent.

Same

   (2)  Sections 1, 6, 14, 21, 25, 26, 29 and 32 are deemed to have come into force on January 1, 2009.

Same

   (3)  Sections 2, 13 and 17 and subsections 18 (5), 19 (1) and (6) and 22 (1), (2) and (4) are deemed to have come into force on January 1, 2010.

Same

   (4)  Sections 3 and 5, subsections 15 (1) and (4), section 16, subsections 18 (1), (2), (3) and (4) and 19 (2), (3), (4) and (5), section 20, subsection 22 (3), section 23 and subsection 30 (3) are deemed to have come into force on December 15, 2009.

Same

   (5)  Subsection 7 (1) and sections 9, 10, 11 and 12 are deemed to have come into force on March 27, 2009.

Same

   (6)  Subsection 7 (2) comes into force on the later of,

  (a)  the day the Creating the Foundation for Jobs and Growth Act, 2010 receives Royal Assent; and

  (b)  the day section 65 of the Ontario College of Trades and Apprenticeship Act, 2009 comes into force.

Same

   (7)  Subsection 7 (3) is deemed to have come into force on October 28, 2009.

Same

   (8)  Section 8 is deemed to have come into force on July 1, 2009.

Same

   (9)  Subsection 15 (3), section 24, subsection 27 (2), section 28, subsections 30 (1) and (2) and section 31 come into force on July 1, 2010.

Same

   (10)  Subsection 27 (1) is deemed to have come into force on March 26, 2010.

 

Schedule 30
Tobacco Tax Act

   1.  (1)  Clause 3 (4) (a) of the Tobacco Tax Act is repealed and the following substituted:

  (a)  sell, deliver or cause to be delivered tobacco to a person in Ontario who does not hold a retail dealer’s permit issued under section 3.1; or

   (2)  Subsection 3 (5) of the Act is repealed.

   2.  The Act is amended by adding the following section:

Retail dealer’s permit

   3.1  (1)  No person shall sell, deliver or cause to be delivered in Ontario tobacco to a consumer unless the person holds a retail dealer’s permit issued under this section.

Application process

   (2)  Application for a retail dealer’s permit shall be made in the form and manner required by the Minister.

Issuance

   (3)  The Minister shall issue a retail dealer’s permit to an applicant who satisfies such criteria as may be prescribed and the Minister may impose such reasonable conditions and restrictions on the permit as he or she considers appropriate.

Duty to notify

   (4)  A person who holds a retail dealer’s permit shall forthwith notify the Minister in writing of all changes in the name or nature of the person’s business or of the termination of the business.

Deemed registration

   (5)  A person who holds an authorization from the Minister, issued under subsection 4 (3) or 5 (3) of Ontario Regulation 649/93 (Sales of Unmarked Cigarettes on Indian Reserves), to purchase an allocated amount of unmarked cigarettes is deemed to hold a retail dealer’s permit.

Same, vendor’s permits

   (6)  A person who held a vendor’s permit under the Retail Sales Tax Act on June 30, 2010 is deemed to hold a retail dealer’s permit.

Repeal

   (7)  Subsection (6) is repealed on a day to be named by proclamation of the Lieutenant Governor.

   3.  Clause 24 (4) (c) of the Act is repealed and the following substituted:

   (c)  holds a retail dealer’s permit issued under section 3.1 and can provide proof satisfactory to the person authorized by the Minister that the tobacco in bulk was purchased from a registered wholesaler; or

   4.  Subsection 32.1 (1) of the Act is amended by adding the following paragraph:

  12.  Each person who holds a retail dealer’s permit issued under section 3.1.

Commencement

   5.  This Schedule comes into force on July 1, 2010.

 

EXPLANATORY NOTE

This Explanatory Note was written as a reader’s aid to Bill 16 and does not form part of the law.  Bill 16 has been enacted as Chapter 1 of the Statutes of Ontario, 2010.

 

The Bill implements measures contained in the 2010 Ontario Budget and enacts or amends various Acts.  The major elements of the Bill are described below.

Schedule 1
alcohol and gaming regulation and public protection act, 1996 and Business Corporations Act

The Schedule amends the Alcohol and Gaming Regulation and Public Protection Act, 1996.  The more significant changes are as follows:

    1.   Amendments are made with respect to the method of calculating the annual adjustment to the basic tax for beer.  The Act currently provides that the basic tax for beer, including the basic tax for beer made by a microbrewer, is adjusted annually based on the Consumer Price Index for Ontario. Amendments to subsection 22 (1) ensure that the annual adjustment for beer made by a microbrewer is calculated as a fixed reduction of the basic tax for beer.  Amendments to subsections 26 (1) and (2) provide that the annual adjustment of the basic tax for beer, other than beer made by a microbrewer, is based on the average of the Consumer Price Index for Ontario over the previous three years. Technical amendments are made to the definition of “Consumer Price Index” in subsection 26 (5).

    2.   A new criterion for determining whether a beer manufacturer is a microbrewer is added to the list of criteria currently set out in subsection 22 (3). New clause 22 (3) (c) provides that any affiliate of a microbrewer that manufactures beer must also be a microbrewer.

    3.   The definitions of “production year” and “sales year” in subsection 22 (5) are amended to have the meaning prescribed by regulation.  Currently, those years are defined as the 12-month period that starts on April 1 or July 1, respectively.

    4.   New section 30.1 is enacted to provide that no person is ineligible to sit as a member of the Legislative Assembly by reason only of their acting as an agent of the Minister under the Act.

    5.   Section 41 is amended to provide that the Minister may assess a penalty against a collector who fails to deposit security as provided. The amount of the penalty may not exceed the security that the collector was required to deposit, and the Minister may accept the penalty in satisfaction of the collector’s obligations to deposit security.

    6.   New section 47.1 is enacted to require the Minister to serve a statement of disallowance on an applicant whose application for a refund the Minister does not allow. 

    7.   New section 54.1 provides that the fee required to be paid under the Financial Administration Act for payment of an amount due the Crown under the Act with anything other than legal tender may be collected and enforced as a tax under the Act.

    8.   The enactment of new section 59.1 permits a person whose application for a refund under Part II of the Act has been disallowed to object to the disallowance to the Minister, and to appeal the Minister’s decision on the objection to the courts.

Other minor amendments are made to the Act.

A consequential amendment is made to subsection 241 (1) of the Business Corporations Act. Currently, the Director under that Act can send a notice of dissolution if a corporation is not in compliance with its obligations under enumerated taxing statutes. The Alcohol and Gaming Regulation and Public Protection Act, 1996 is added to the list of statutes.

Schedule 2
city of ottawa act, 1999

Section 12 of the City of Ottawa Act, 1999 is re-enacted to establish a board of health for the City.  Currently, the City itself has the powers, rights and duties of a board of health under the Health Protection and Promotion Act.  Section 11.1 of the Act is amended to specify that the City’s policy respecting the use of the English and French languages applies to the administration of the board and to the provision of services by the board.

Schedule 3
commodity futures Act

An amendment to subparagraph 23 iii of subsection 65 (1) of the Commodity Futures Act replaces an expression with the comparable term used in International Financial Reporting Standards.

Schedule 4
co-operative corporations Act

A technical amendment is made to section 97 of the Co-operative Corporations Act concerning the proportion of directors on the executive committee of the co-operative corporation who can be non-members.

Schedule 5
Drug Interchangeability and dispensing fee act

Currently, subsection 12.1 (1) of the Drug Interchangeability and Dispensing Fee Act prohibits manufacturers and others from providing rebates to wholesalers, operators of pharmacies and others.  And, currently, professional allowances are explicitly excluded from the definition of rebate in subsection 12.1 (14) of the Act.  In this Schedule, the definition of rebate is re-enacted.  As re-enacted, the definition of rebate in the Act no longer excludes professional allowances.

The re-enacted definition of rebate in subsection 12.1 (14) of the Act contains a new exclusion for benefits that are provided in accordance with ordinary commercial terms.  The regulation-making authority in subsection 12.1 (15) of the Act, as re-enacted in this Schedule, authorizes regulations to define the expression “ordinary commercial terms”.

Schedule 6
Electronic Land Registration Services Act, 2010

The Electronic Land Registration Services Act, 2010 authorizes the Minister of Government Services, the Attorney General or other ministers of the Crown designated by the Lieutenant Governor in Council to enter into agreements with service providers related to the electronic registration of land titles documents, title searching, writs searching and land registration and writs data.  The Act provides for dispute resolution through a new official to be known as the Electronic Land Registration Services Commissioner and through arbitration.  It also makes complementary amendments to related statutes.

Schedule 7
financial administration act

The definition of “ministry” in subsection 1 (1) of the Financial Administration Act is amended, and new definitions of “public entity” and “specified public entity” are added, to clarify the operation of the Act.  Consequential amendments are made throughout the Act to reflect these changes in terminology.  Technical changes are also made to the French version of the Act.

The definition of “public money” in subsection 1 (1) of the Act is amended, and related interpretation provisions are added, to clarify the circumstances in which money received by the Crown for a special purpose is public money.

The definition of “non-cash expense” in subsection 1 (1) of the Act is amended to include certain imputed operating grants for school boards.  This will allow the expenditure estimates of the Ministry of Education to reflect the full amount of public operating funding that is received by school boards.

New section 5.2 of the Act authorizes certain payments or credits in connection with the implementation of the harmonized sales tax.  It authorizes the Minister of Finance and the Lieutenant Governor in Council, on the Minister’s recommendation, to pay or credit an amount in respect of the provincial component of the tax paid under Part IX of the Excise Tax Act (Canada).  However, this payment or credit is available only if the Minister or the Lieutenant Governor in Council considers it to be in the public interest.  Certain other restrictions apply.

Schedule 8
financial services commission of ontario Act, 1997

The Financial Services Commission of Ontario Act, 1997 is amended in connection with a related amendment to the Pension Benefits Act.  The amendment to the Pension Benefits Act authorizes Ontario to enter into agreements with designated jurisdictions concerning multi-jurisdictional pension plans.  Those agreements may provide for the delegation to the Superintendent of powers and duties of the designated jurisdiction’s pension regulator.  This amendment authorizes the Superintendent to exercise those delegated powers and perform those delegated duties.

Schedule 9
Health Care Consent Act, 1996

The Health Care Consent Act, 1996 is amended to reflect the changes to the Mental Health Act by indicating that a transfer hearing before the Board under section 39.2 of the Mental Health Act shall begin within 30 days after the day the Board receives the application, unless the parties agree to a postponement.

Schedule 10
Indian Lands Agreement (1986) Confirmation Act, 2010

The 1986 Indian Lands Agreement, an agreement between the governments of Canada and Ontario which permits Ontario, Canada and First Nations bands to make specific agreements relating to lands and natural resources, is confirmed.  This agreement was previously confirmed by the Indian Lands Agreement Confirmation Act, 1989 which was repealed in 2007. 

This Act is retroactive to the date of repeal of the Indian Lands Agreement Confirmation Act, 1989, and deems matters that were done in purported compliance with that Act after its repeal to have been done under this Act.

Schedule 11
Insurance Act

Subsection 267.5 (1) of the Insurance Act currently limits the liability of the owner and occupants of an automobile and anyone present at an automobile accident for damages in a legal action in Ontario in respect of a loss of income and loss of earning capacity due to bodily injury or death resulting from the accident.  Under the current paragraphs 2 and 3 of that subsection, damages are limited, for the period from the time of the accident to the trial of the action, to 80 per cent of net income loss and 80 per cent of the net loss of earning capacity, as determined under the regulations.  The re-enactment of these paragraphs changes these limits to 70 per cent of the amount of gross income that is lost and 70 per cent of the loss of earning capacity, as determined under the regulations, for accidents on or after September 1, 2010.

The enactment of subsection 267.5 (8.1.1) of the Act provides that the amount of damages awarded against a protected defendant in a legal action for non-pecuniary loss suffered in an automobile accident is not reduced by the amount of either of the statutory deductions set out in paragraph 3 of subsection 267.5 (7) of the Act if the damages are awarded in respect of a person who dies as a direct or indirect result of the accident, and the accident occurs on or after September 1, 2010.

Paragraph 3 of subsection 267.5 (7) of the Act and subsection 267.5 (8.2) of the Act are amended to add references to new subsection 267.5 (8.1.1) of the Act.

Schedule 12
Law Society Act

The Schedule amends section 12 of the Law Society Act to limit the further creation of benchers of the Society by virtue of a person’s office. Specifically, only persons who held office as an Attorney General for Ontario or Treasurer of the Society before January 1, 2010 are to be benchers by virtue of that office. In addition, only persons who held the office of elected bencher for at least 16 years prior to June 1, 2015 are or become benchers by virtue of that office.

In addition, the Schedule makes several housekeeping amendments to the Act.

Schedule 13
legislative assembly Act

Currently, under the Legislative Assembly Act, the annual salary of MPPs for the 2009-10 fiscal year is frozen at the salary level that was in effect on March 26, 2009.  An amendment continues this salary freeze for the 2010-11 and 2011-12 fiscal years.

Schedule 14
Limitations Act, 2002

Clause 16 (1) (k) of the Limitations Act, 2002 states that there is no limitation period in respect of a proceeding to recover money owing in respect of student loans, awards and grants.  That clause is being amended to state that there is also no limitation period in respect of a proceeding to recover money owing in respect of medical resident loans, awards and grants.

Schedule 15
Local Health System Integration Act, 2006

The Local Health System Integration Act, 2006 is amended to extend the date by which a committee of the Legislative Assembly is required to begin a comprehensive review of the Act and the regulations made under it.

Schedule 16
management board of cabinet Act

The definitions of “ministry” and “public service” in subsection 1 (1) of the Management Board of Cabinet Act are amended to more clearly describe the entities to which the Board’s policies, procedures and directives may apply. 

Section 3 of the Act is amended to remove the qualifier “administrative” in two clauses.  These amendments enable the Board to establish any policies and procedures that it considers necessary for the efficient and effective operation of the public service, not just administrative policies and procedures.  They also enable the Board to issue any directives that it considers necessary in the performance of its duties, not just administrative directives.  A consequential amendment is made to section 6.

Technical changes are also made to the French version of sections 3 and 6.

Schedule 17
Mental Health Act

The Mental Health Act is amended to allow physicians to issue or renew a community treatment order even if the person subject to the order has not consulted with a rights adviser or if a rights adviser has made best efforts to locate the person and the person could not be located.  If the Public Guardian and Trustee is the person’s substitute decision-maker, a physician may renew the community treatment order even if the Public Guardian and Trustee has not consulted with a rights advisor.  The Act is also amended to indicate that an order for examination does not terminate a community treatment order.

The Act is amended to permit an involuntary patient, a person on his or her behalf, or the officer in charge of the psychiatric facility where the patient is currently detained to apply to the Consent and Capacity Board for an order transferring the patient to another psychiatric facility.  A transfer application may be made when a fourth certificate of renewal is completed in respect of the patient and after the completion of every subsequent fourth certificate of renewal.  The Act is also amended to set out notice requirements and the criteria the Board is to consider when deciding whether or not to order a transfer.

The Act is amended to require the Board to give notice of the application to the Minister and the officer in charge of the proposed receiving psychiatric facility named in the application.  The Minister is entitled to be heard at the hearing and may seek standing as a party.  The patient and the officers in charge of the proposed receiving psychiatric facility and the facility where the patient is currently detained would have standing as parties.  Any party may appeal to the Superior Court of Justice and a motion may be made to stay a transfer pending the appeal.

Schedule 18
ministry of revenue act

The Schedule amends the Ministry of Revenue Act to allow the Minister to provide services to any other ministry that has responsibility under a statute for the administration of a government assistance program.  The Minister may assist the other ministry in determining eligibility for the program by verifying information as to an individual’s income.  The assistance provided in a government assistance program may include financial assistance or any other kind of government benefit.  For the purpose of providing the services, the Minister is authorized to collect, use and disclose financial information, tax information or personal information within the meaning of the Freedom of Information and Protection of Privacy Act and personal health information as defined in the Personal Health Information Protection Act, 2004.  The Minister is also permitted to enter into an information sharing agreement with the federal Minister of National Revenue and to use the information obtained under that agreement in the provision of the services.

Schedule 19
MINISTRY OF TOURISM AND RECREATION ACT

The Ministry of Tourism and Recreation Act is amended to permit the Minister to enter into funding agreements with regional tourism organizations.

Schedule 20
Ministry of training, colleges and universities Act

The Ministry of Training, Colleges and Universities Act provides for loans to students of universities, colleges of applied arts and technology or other post-secondary institutions. That Act is being amended to provide for loans to medical residents, as well.  “Medical resident” is defined as a member of the College of Physicians and Surgeons of Ontario who holds a certificate of registration authorizing postgraduate education and has an appointment in a program of postgraduate medical education, other than an appointment excluded by regulation, at an accredited medical school in Ontario.

Schedule 21
Ontario drug benefit Act

Currently, subsection 11.5 (1) of the Ontario Drug Benefit Act prohibits manufacturers and others from providing rebates to wholesalers, operators of pharmacies and others.  And, currently, professional allowances are explicitly excluded from the definition of rebate in subsection 11.5 (18) of the Act.  In this Schedule, the definition of rebate is re-enacted.  As re-enacted, the definition of rebate in the Act no longer excludes professional allowances.

The re-enacted definition of rebate in subsection 11.5 (15) of the Act contains a new exclusion for benefits that are provided in accordance with ordinary commercial terms.  The regulation-making authority in clause 18 (1) (k.5.1) of the Act, as re-enacted in this Schedule, authorizes regulations to define the expression “ordinary commercial terms”.

Schedule 22
ontario loan Act, 2010

The Ontario Loan Act, 2010 is enacted.  Subsection 1 (1) of the Act authorizes the Crown to borrow a maximum of $31.7 billion.

Schedule 23
pension benefits Act

The Pension Benefits Act is amended in connection with multi-jurisdictional pension plans.  Currently, section 93 of the Act authorizes the Minister to enter into agreements with other Canadian jurisdictions concerning those plans.  This provision is replaced by a new section 100, which expands the scope of the agreements and provides greater detail about the contents of the agreements.  A new section 101 specifies that the agreement prevails over the Act and the regulations.

Related amendments include a new section 5.1 of the Act, which provides for the application of the agreements to designated multi-jurisdictional pension plans.  That section specifies the duties of administrators and employers to comply with the requirements established by the agreements.  It also states that the amount of the pension benefits, deferred pension, pension, ancillary benefits and other amounts payable in relation to members and former members is to be determined in accordance with requirements in the agreements.

The expression “designated province” is replaced with “designated jurisdiction” throughout the Act.

Subsection 82 (5) of the Act is amended to permit the Lieutenant Governor in Council to impose terms and conditions on any grants made to the Pension Benefits Guarantee Fund.  This amendment is made retroactive to March 25, 2010.

Currently, subsection 115 (6) of the Act authorizes regulations governing the funding of defined benefit plans to come into force retroactively to September 30, 2008.  An amendment changes that date to December 31, 2009.  Under subsection 115 (7), this authority to make these retroactive regulations is repealed on June 30, 2010.  An amendment extends this temporary authority to June 30, 2011.

Schedule 24
public sector Compensation restraint to protect public services act, 2010

The Public Sector Compensation Restraint to Protect Public Services Act, 2010 is enacted.  It establishes restraint measures with respect to the compensation plans of certain public sector employees and office holders.  The Act is made retroactive to March 25, 2010.

Section 2 provides that the Act applies to members of the Assembly.  Sections 3 to 5 provide that the Act applies to certain public sector employers, employees and office holders.  Exceptions are set out. 

Section 6 describes the effective date of the restraint measures and states that the restraint measures in sections 7 to 10 expire on March 31, 2012.

The restraint measures are set out in sections 7 to 11.  Section 12 provides that the Act prevails over any provision of a compensation plan.

An adjudicative tribunal, the Public Sector Compensation Restraint Board, is established by section 18.  Under section 14, employers, employees, office holders and the Minister may apply to the Board for an order declaring whether the Act applies to an employer, employee or office holder.  The powers of the Board are set out in sections 14, 15, 16 and 19.

Schedule 25
retail sales tax act

Several amendments to the Retail Sales Tax Act relate to the implementation of the harmonized sales tax.  Additional technical amendments are made.

Currently, subsection 2 (16.0.0.1) of the Act specifies that a vendor is not permitted, after October 31, 2010, to refund tax imposed under section 2 or 3.1 of the Act.  The subsection is re-enacted to specify that a vendor is not permitted to refund the tax after October 31, 2010 on tangible personal property that is returned after June 30, 2010.

A new subsection 2.1 (10.1) of the Act provides that no tax is payable under the Act after October 14, 2009 on any portion of an insurance premium that is subject to the provincial portion of the harmonized sales tax.

A new subsection 2.1.1 (3) of the Act authorizes the Minister of Finance to make regulations prescribing types of transient accommodation to which the tax under section 2.1.1 of the Act does not apply.

Currently, subsection 3 (9) of the Act provides that an owner of a multijurisdictional vehicle is liable to pay tax under section 2 if the vehicle ceases to be registered under the International Registration Plan.  A new subsection 3 (9.1) of the Act provides that no tax is payable in circumstances described in subsection 3 (9) if the vehicle ceases to be registered after June 30, 2010.

A new subsection 4.2 (4.1) of the Act provides that the exemption from the tax under section 4.2 on a vehicle transferred as a gift to a sibling applies only if the transfer is made on or after July 1, 2010.

Currently, subsection 14 (1) of the Act authorizes compensation to be paid to vendors who collect tax under the Act.  Under subsection 14 (1.1), this compensation ends after March 31, 2010.  A new subsection (1.2) authorizes compensation to be paid to vendors for the period from April 1, 2010 to June 30, 2010.  A new subsection (1.3) authorizes compensation to be paid to vendors from July 1, 2010 to March 31, 2011 in connection with tax paid under section 2.1 on insurance premiums.  Effective April 1, 2011, subsection 14 (1) is re-enacted to authorize compensation to be paid to vendors in connection with tax paid under section 2.1 on insurance premiums.

Section 14.1 of the Act authorizes the Minister of Finance to pay a small business transition support payment to eligible businesses in connection with the transition to the harmonized sales tax.  Clause 14.1 (2) (d) is re-enacted to make a technical change to one of the conditions that a business must satisfy to be an eligible business.

A new clause 52 (2) (c) of the Act authorizes the Minister of Finance to make regulations providing for a rebate of retail sales tax to a specified purchaser to relieve double taxation where a purchaser has paid both the retail sales tax and the harmonized sales tax on goods or services acquired on or after July 1, 2010.

Schedule 26
securities act

Amendments to the Securities Act replace certain expressions used in the Act with the comparable terms used in International Financial Reporting Standards.  Technical changes are also made to the French version of two provisions of the Act. 

A new section 83 of the Act authorizes the Ontario Securities Commission to publish a list of reporting issuers who are in default of any requirement of the Act or the regulations.  The Commission previously had this authority under subsection 72 (8) of the Act, which was repealed in 2009.

Schedule 27
Smoke-Free Ontario Act

The Schedule amends the Smoke-Free Ontario Act by amending the definition of cigarillo and providing for it to be defined by the regulations.  It also expands the prohibition on the sale of flavoured cigarillos and flavoured tobacco products.  The expanded prohibition applies to the sale at retail, subsequent sale at retail and the distribution or offer of distribution of flavoured cigarillos, unless the flavoured cigarillos have been prescribed, and of flavoured tobacco products that have been prescribed as prohibited.

Schedule 28
Supplementary Interim Appropriation Act, 2010

The Supplementary Interim Appropriation Act, 2010 is enacted.  It authorizes additional expenditures for the fiscal year ending March 31, 2011 up to specified maximum amounts.  The expenditures authorized under the new Act are in addition to those authorized under the Interim Appropriation for 2010-2011 Act, 2009.  The expenditures authorized under both the Interim Appropriation for 2010-2011 Act, 2009 and the Supplementary Interim Appropriation Act, 2010 are to be applied in accordance with the votes and items set out in the estimates and supplementary estimates for the fiscal year ending March 31, 2011 that are tabled in the Assembly.

Schedule 29
taxation Act, 2007

Subsection 20 (9) of the Taxation Act, 2007 is amended to make trusts ineligible for the Ontario tax reduction.

Paragraph 7 of subsection 23 (1) of the Act is amended to correct an error in a cross-reference to another provision of the Act.

Technical amendments are made to the Act with respect to the calculation of the small business deduction available to certain Canadian-controlled private corporations under section 31 of the Act.  As a result of these amendments, a corporation’s Ontario business limit for the purposes of the small business deduction is calculated under the provisions of the Act and not by reference to provisions of the Income Tax Act (Canada).

Subsection 58 (1) of the Act is relevant for the purposes of calculating a corporation’s corporate minimum tax liability.  Section 58 of the Act is amended to correct a reference to a date.

Section 89 of the Act provides an apprenticeship training tax credit to incorporated and unincorporated businesses that hire eligible apprentices in qualifying skilled trades.  Technical amendments to section 89 of the Act correct a cross-reference to provisions of the Act and update a reference to the statutes under which a contract of apprenticeship or a training agreement is registered.

An Ontario innovation tax credit is provided under section 96 of the Act to qualifying corporations that carry out eligible scientific research and experimental development activities in Ontario.  The benefit of the tax credit is currently phased out for corporations that have taxable income exceeding $400,000 and eliminated for corporations that have taxable income exceeding $700,000.  Amendments to section 96 of the Act increase the $400,000 threshold to $500,000 and the $700,000 threshold to $800,000.

Section 97 of the Act provides an Ontario business research institute tax credit to qualifying corporations for qualifying research and development expenditures incurred under an eligible research contract with an eligible research institute.  The section currently requires that a qualifying expenditure be paid directly by a qualifying corporation to an eligible research institute.  Section 97 is amended to allow additional prescribed expenditures to qualify for the tax credit even if they are not paid directly by the qualifying corporation to the eligible research institute.

Currently, subsection 98 (5) of the Act excludes costs associated with the types of principal residences that are specified in the subsection from the determination of an individual’s occupancy costs for a taxation year.  The re-enactment of subparagraph 4 i of subsection 98 (5) of the Act updates the reference to long-term care homes.

Currently, subsections 101.1 (3) and 101.2 (5) of the Act set out the formulae for determining an individual’s Ontario property tax credit for taxation years ending after December 31, 2009.  Amendments are made to those subsections to treat a single parent in the same manner as an individual with a qualifying spouse or qualifying common-law partner for the purposes of determining the amount of the Ontario property tax credit.  As part of those amendments, subsection 101.0.1 (1) of the Act is enacted to define “qualified dependant” for the purposes of the Ontario property tax credit, subsection 98 (7) of the Act is repealed and section 98.1 of the Act is enacted to define “qualified dependant” for the purposes of the property and sales tax credit for taxation years ending before January 1, 2010.

Currently, under subsection 101.2 (5) of the Act, the Ontario property tax credit for senior families is reduced by 2 per cent of adjusted income in excess of $25,000.  The $25,000 is subject to annual indexing under section 23 of the Act.  Subsections 101.2 (3) and (4) of the Act currently provide that if the sum of particular amounts guaranteed under government income support programs (defined to be the “specified threshold” in new section 101.0.1 of the Act) exceeds the $25,000, as indexed, the sum of those particular amounts (the amount of the “specified threshold” for the year) is used instead of the $25,000, as indexed, for the purposes of determining the amount of the tax credit.  These subsections are repealed and replaced with subsection 101.2 (5.1) of the Act and new section 101.0.1 of the Act.  New section 101.0.1 of the Act defines “specified threshold” and “qualified dependant” for the purposes of sections 101.1 and 101.2 of the Act.

Subsection 101.1 (4) of the Act is enacted to treat non-senior families in the same manner as senior families for the purposes of determining the amount of the Ontario property tax credit.  The Ontario property tax credit for non-senior families is reduced by 2 per cent of adjusted income in excess of $25,000.  The $25,000 is indexed annually under section 23 of the Act.  The new subsection provides that if the specified threshold for the year exceeds the $25,000 as indexed for the year, the amount of the specified threshold is used to determine the amount of the tax credit.

New subsection 104.1 (18) of the Act authorizes the payment of the money required for the purpose of the Ontario senior homeowners’ property tax grant out of the money appropriated for that purpose by the Legislature.

Paragraph 2 of subsection 104.11 (4) of the Act is re-enacted to change the time at which an eligible individual must be resident in Ontario to be entitled to the Ontario sales tax credit. 

Under section 104.11 of the Act, the Ontario sales tax credit for families is reduced by 4 per cent of adjusted income in excess of $25,000. The $25,000 is indexed annually under section 23 of the Act.  New subsection 104.11 (5.1) provides that if the specified threshold exceeds the $25,000, as indexed, the specified threshold is used to determine the amount of the tax credit.  The definition of “specified threshold” is added to subsection 104.11 (1) and is the same as the definition of “specified threshold” in subsection 101.0.1 (1) of the Act.

The re-enactment of subsection 104.12 (4) of the Act specifies which parent will receive the family amount for the Ontario sales tax transition benefit for a specified month in situations of shared custody of children.

The re-enactment of subsection 104.12 (4.1) of the Act allows the Ontario Minister to designate which person is entitled to the Ontario sales tax transition benefit for a specified month if an individual and the individual’s qualified relation would both be entitled to the benefit.

Subsections 104.12 (6), (7) and (8) of the Act are amended to require an eligible individual to provide such additional information as the Ontario Minister of Revenue may require for the purposes of the section.

New subsection 104.12 (22.1) of the Act authorizes the payment of the money required for the purpose of the Ontario sales tax transition benefit out of the money appropriated for that purpose by the Legislature.

The enactment of Part V.5 of the Act provides a small beer manufacturers’ tax credit available to qualifying beer manufacturers with permanent establishments in Ontario in respect of eligible sales of draft and non-draft beer sold to purchasers in Ontario during a sales year.  The annual worldwide production of a qualifying beer manufacturer must be greater than 5 million litres but not greater than 15 million litres in the production year ending before the commencement of the sales year.  The full amount of the tax credit is available for the sales year if eligible sales of the manufacturer’s beer in Ontario in the sales year do not exceed 7.5 million litres.  The benefit of the credit is phased out if sales exceed 7.5 million but not 15 million litres, and is eliminated if sales equal or exceed 15 million litres of beer.  Section 127.1 of the Act, which currently provides for objections and appeals relating to another provision of the Act administered directly by Ontario, is re-enacted to also make those objection and appeal provisions available to applicants with disputes about the small beer manufacturers’ tax credit.

Technical amendments to section 105 of the Act relate to the calculation of the capital gains refund for mutual fund trusts for 2009 and subsequent taxation years, to provide that tax paid for a taxation year is not included more than once in the calculation of the refund for subsequent taxation years.

Section 115 of the Act requires the payment of instalments of income tax by certain individuals.  Technical amendments are made to this section to provide that certain tax credits are taken into account in the calculation of an individual’s instalments.

Amendments are made to subsection 116 (1.2) of the Act to provide that corporations are not required to pay monthly instalments on account of tax for a taxation year unless the amount of their taxable income for the taxation year or the previous taxation year exceeds $500,000, instead of $400,000 as is currently the case.

The offence provisions in section 144 of the Act are amended to include offences relating to the new tax credits under Part V.5.

Section 172.1 of the Act is enacted to authorize the making of regulations for the purposes of Part V.5.

Section 173 of the Act is amended to authorize the Minister of Finance to make regulations that apply with respect to amounts required to be deducted or withheld on account of tax payable under the Act.

Technical changes are made to the French version of the Act.  Other technical changes are made to the Act.

Schedule 30
Tobacco Tax Act

The Tobacco Tax Act currently requires every retailer who sells tobacco to hold a vendor’s permit under the Retail Sales Tax Act.  After June 30, 2010, new vendor permits will not be issued.  New section 3.1 provides that persons who sell or deliver tobacco products in Ontario to consumers are required to apply for and hold a retail dealer’s permit issued under that section.  Transitional provisions are included and consequential amendments are made.

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