Bill 173, Better Tomorrow for Ontario Act (Budget Measures), 2011

Duncan, Hon Dwight Minister of Finance

Current Status: Royal Assent received Chapter Number: S.O. 2011 C.9

Viewing: Royal Assent (current version) pdf

Bill 173                                                       2011

An Act respecting 2011 Budget measures, interim appropriations and other matters

Note: This Act amends or repeals more than one Act.  For the legislative history of a consolidated public Act, see the Table of Consolidated Public Statutes – Detailed Legislative History at www.e-Laws.gov.on.ca.  For the legislative history of an unconsolidated public Act, see the Table of Unconsolidated and Unrepealed Public Statutes at www.e-Laws.gov.on.ca.

This Act revokes one or more regulations. For the legislative history of a consolidated regulation, see the Table of Consolidated Regulations – Detailed Legislative History at www.e-Laws.gov.on.ca.  For the legislative history of an unconsolidated regulation, see the Table of Unconsolidated and Unrevoked Regulations or Part II of the Table of Revoked and Spent Regulations at www.e-Laws.gov.on.ca.

 

 

CONTENTS

1.

Contents of this Act

 

2.

Commencement

 

3.

Short title

 

Schedule 1

Agricultural and Horticultural Organizations Act

 

Schedule 2

Alcohol and Gaming Regulation and Public Protection Act, 1996

 

Schedule 3

Assessment Act

 

Schedule 4

Broader Public Sector Accountability Act, 2010

 

Schedule 5

Commodity Futures Act

 

Schedule 6

Community Care Access Corporations Act, 2001

 

Schedule 7

Community Small Business Investment Funds Act, 1992

 

Schedule 8

Corporations Tax Act

 

Schedule 9

Credit Unions and Caisses Populaires Act, 1994

 

Schedule 10

Education Act

 

Schedule 11

Election Act

 

Schedule 12

Electricity Act, 1998

 

Schedule 13

Employer Health Tax Act

 

Schedule 14

Estate Administration Tax Act, 1998

 

Schedule 15

Freedom of Information and Protection of Privacy Act

 

Schedule 16

Fuel Tax Act

 

Schedule 17

Gaming Control Act, 1992

 

Schedule 18

Gasoline Tax Act

 

Schedule 19

Healing Arts Radiation Protection Act

 

Schedule 20

Income Tax Act

 

Schedule 21

Insurance Act

 

Schedule 22

Land Transfer Tax Act

 

Schedule 23

Liquor Control Act

 

Schedule 24

Mining Tax Act

 

Schedule 25

Ministry of Energy Act, 2011

 

Schedule 26

Ministry of Government Services Act

 

Schedule 27

Ministry of Infrastructure Act, 2011

 

Schedule 28

Ministry of Revenue Act

 

Schedule 29

The North Pickering Development Corporation Act, 1974

 

Schedule 30

Northern Ontario Grow Bonds Corporation Repeal Act, 2011

 

Schedule 31

Ontario Clean Energy Benefit Act, 2010

 

Schedule 32

Ontario Infrastructure and Lands Corporation Act, 2011

 

Schedule 33

Ontario Loan Act, 2011

 

Schedule 34

Ontario Lottery and Gaming Corporation Act, 1999

 

Schedule 35

Pension Benefits Act

 

Schedule 36

Race Tracks Tax Act

 

Schedule 37

Retail Sales Tax Act

 

Schedule 38

Securities Act

 

Schedule 39

Supplementary Interim Appropriation Act, 2011

 

Schedule 40

Taxation Act, 2007

 

Schedule 41

Toronto Area Transit Operating Authority 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), (3) and (4), 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 one of those provisions.

Exception

   (4)  Subsection (3) does not apply to Schedule 25.

Short title

   3.  The short title of this Act is the Better Tomorrow for Ontario Act (Budget Measures), 2011.

 

Schedule 1
agricultural and horticultural organizations act

   1.  Subsection 25 (4) of the Agricultural and Horticultural Organizations Act is repealed.

Commencement

   2.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 2
alcohol and gaming regulation and public protection ACT, 1996

   1.  (1)  Subsection 17 (1) of the Alcohol and Gaming Regulation and Public Protection Act, 1996 is amended by adding the following definitions:

“production year” means, in relation to a sales year for beer, the 12-month period that ends on the December 31 immediately before the beginning of the sales year; (“année de production”)

“sales year” means, with respect to beer, a period of approximately 12 months,

  (a)  that begins on March 1 in a year or, if March 1 is a Saturday or Sunday, that begins on the following Monday, and

  (b)  that ends on the last day of February in the following year or, if the last day of February is a Friday or Saturday, that ends on the following Sunday; (“année de ventes”)

   (2)  Subsection 17 (2) of the Act is amended by striking out “except as may otherwise be provided by the regulations” in the portion before paragraph 1.

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

Exemption for promotional distribution

Beer manufacturer

   18.1  (1)  A beer manufacturer and its affiliates are not subject to tax under this Act on a maximum of 10,000 litres of beer that is distributed by any of them in Ontario without charge during a sales year that begins on or after March 1, 2011.

Same, transition

   (2)  A beer manufacturer and its affiliates are not subject to tax under this Act on a maximum of 6,667 litres of beer that was distributed by any of them in Ontario without charge during the period that began on July 1, 2010 and ended on February 28, 2011.

Licensee of a brew pub

   (3)  A licensee of a brew pub and its affiliates are not subject to tax under this Act on a maximum of 10,000 litres of beer made at the brew pub that is distributed by any of them in Ontario without charge during a sales year that begins on or after March 1, 2011.

Same, transition

   (4)  A licensee of a brew pub and its affiliates are not subject to tax under this Act on a maximum of 6,667 litres of beer made at the brew pub that was distributed by any of them in Ontario without charge during the period that began on July 1, 2010 and ended on February 28, 2011.

Winery

   (5)  A winery and its affiliates are not subject to tax under this Act on a maximum of 10,000 litres of wine and wine coolers that is distributed by any of them in Ontario without charge during a 12-month period that begins on July 1, 2010 or on a subsequent July 1.

Apportionment of exemption, beer

   (6)  If the aggregate total of the beer distributed by a beer manufacturer and its affiliates or by a licensee of a brew pub and its affiliates, as the case may be, without charge during a sales year exceeds the amount specified under this section that is exempt from tax, the exemption may be apportioned among them in proportion to their share of the aggregate total or otherwise.

Same

   (7)  If a beer manufacturer or a licensee of a brew pub carries on business in Ontario for only part of a sales year, the amount of the beer manufacturer’s or licensee’s exemption from taxation under this section during that sales year is reduced proportionately.

Same, transition

   (8)  Subsections (6) and (7) apply, with necessary modifications, in relation to the period described in subsection (2) or (4).

Apportionment of exemption, wine and wine coolers

   (9)  If the aggregate total of the wine and wine coolers distributed by a winery and its affiliates without charge during a 12-month period described in subsection (5) exceeds the amount specified under this section that is exempt from tax, the exemption may be apportioned among them in proportion to their share of the aggregate total or otherwise.

Same

   (10)  If a winery carries on business in Ontario for only part of a 12-month period described in subsection (5), the amount of the winery’s exemption from taxation under this section is reduced proportionately.

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

Transition re sales year

   (5)  For the purposes of this section, the regulations may assign a different meaning to “sales year” for a period that ended before March 1, 2011.

   4.  Section 39 of the Act is amended by adding the following subsection:

Deemed receipt of registered mail

   (2)  A letter sent to a person by registered mail under subsection (1) is deemed to have been received on the fifth day after the day of mailing unless the person establishes that, although acting in good faith, the person did not receive it or did not receive it until a later date.

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

Recovery of costs

   50.1  The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things:

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 50 (1) (a) for the recovery of an amount owing under this Act.

    4.  Issuance and execution of a warrant referred to in clause 50 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

   6.  Subsection 54 (2) of the Act is amended by adding the following clause:

(a.1) the corporation has commenced proceedings under the Companies’ Creditors Arrangement Act (Canada);

Commencement

   7.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 3
assessment ACT

   1.  (1)  Subsection 3 (1) of the Assessment Act is amended by adding the following paragraph:

Non-profit hospices

  7.1  Land that is used by a non-profit hospice to provide end of life care, if the conditions prescribed by the Minister are satisfied.

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

Continued exemption re renewable energy sources

   (8)  If machinery or equipment used to produce electricity from a renewable energy source prescribed by the Minister is installed on land that would otherwise be exempt from taxation under this or any other Act, the land remains exempt from taxation in circumstances prescribed by the Minister.

Commencement

   2.  This Schedule is deemed to have come into force on January 1, 2011.

 

schedule 4
broader public sector accountability ACT, 2010

   1.  The Broader Public Sector Accountability Act, 2010 is amended by adding the following Part:

part iv.1
perquisites

Directives about perquisites, designated broader public sector organizations

   11.1  (1)  The Management Board of Cabinet may issue directives requiring designated broader public sector organizations to establish rules about perquisites.

Allowable perquisite

   (2)  A perquisite is an allowable perquisite, and may be provided by a designated broader public sector organization, if the perquisite meets the requirements set out in the rules made under the directives.

Not allowable perquisite

   (3)  A perquisite is not an allowable perquisite, and shall not be provided by a designated broader public sector organization, if the perquisite does not meet the requirements set out in the rules made under the directives.

Examples

   (4)  Without limiting the generality of subsection (1), the directives may require designated broader public sector organizations to establish rules that,

  (a)  impose restrictions on who may receive perquisites, on the types of perquisites or the amounts that may be expended or on the circumstances in which the perquisites may be provided or used;

  (b)  require specified information or documents to be supplied or kept in support of a perquisite;

   (c)  require the establishment of procedural requirements for providing or using perquisites; and

  (d)  meet any standards set out in the directives.

Compliance

   (5)  Every designated broader public sector organization to which the directives apply shall comply with the directives.

Guidelines about perquisites, publicly funded organizations

   11.2  The Management Board of Cabinet may make guidelines with respect to allowable perquisites for publicly funded organizations.

   2.  Subsection 14 (1) of the Act is amended by striking out “and” at the end of clause (c) and by adding the following clause:

(c.1) compliance with the perquisites directives issued by the Management Board of Cabinet; and

   3.  Subsection 15 (1) of the Act is amended by striking out “and” at the end of clause (c) and by adding the following clause:

(c.1) compliance with the perquisites directives issued by the Management Board of Cabinet; and

   4.  Subsection 21 (1) of the Act is amended by striking out “Part II, III, IV, VI or this Part” and substituting “Part II, III, IV, IV.1, VI or this Part”.

Commencement

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

 

schedule 5
commodity futures ACT

   1.  Part I (section 2) of the Commodity Futures Act is repealed.

Commencement

   2.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

SCHEDULE 6
Community Care Access Corporations Act, 2001

   1.  The Community Care Access Corporations Act, 2001 is amended by adding the following section:

Right to use French

   6.1  (1)  A person has the right to communicate in French with, and to receive available services in French from, a community care access corporation.

Board to ensure

   (2)  The board of directors of a community care access corporation shall take all reasonable measures and make all reasonable plans to ensure that persons may exercise the right to use French given by this section.

Limitation

   (3)  The right to use French given by this section is subject to the limits that are reasonable in the circumstances.

Definition

   (4)  In this section,

“service” means any service or procedure that is provided to the public by a community care access corporation and includes all communications for the purpose.

Commencement

   2.  This Schedule comes into force on January 1, 2012.

 

schedule 7
COMMUNITY SMALL BUSINESS INVESTMENT FUNDS ACT, 1992

   1.  The following provisions of the Community Small Business Investment Funds Act, 1992 are repealed:

    1.  The definition of “disclosure document” in subsection 1 (1).

    2.  Clause (a) of the definition of “eligible investment” in subsection 1 (1).

    3.  The definition of “employee ownership labour sponsored venture capital corporation” in subsection 1 (1).

    4.  The definition of “specified employee ownership corporation” in subsection 1 (1).

    5.  Subsections 1 (8) and (9).

   2.  Part II (sections 3 to 11) of the Act is repealed.

   3.  The following provisions of the Act are repealed:

    1.  Subsection 18 (4).

    2.  Subsection 20 (4).

    3.  Subsections 25 (1), (2), (2.1), (2.2), (5) and (6).

   4.  (1)  Clause 25 (7) (a) of the Act is repealed and the following substituted:

  (a)  the corporation and its eligible investors are complying with the corporation’s investment plan;

   (2)  Subsection 25 (8) of the Act is repealed.

   (3)  Subsection 25 (9) of the Act is amended by striking out “an employee ownership labour sponsored venture capital corporation or”.

   5.  (1)  Clause 26 (1) (a) of the Act is amended by striking out “II or”.

   (2)  Clauses 26 (1) (c) and (f) of the Act are repealed.

   6.  (1)  Subsection 27 (1) of the Act is repealed.

   (2)  Clause (a) of the definition of “B” in clause 27 (2.1) (a) of the Act is amended by striking out “before May 6, 1996” and substituting “before May 7, 1996”.

   (3)  Subsection 27 (4) of the Act is repealed.

   7.  The following provisions of the Act are repealed:

    1.  Subsection 28 (1).

    2.  Subsection 34 (3).

    3.  Section 36.

    4.  Section 39.

    5.  Section 40.

    6.  Section 44.

    7.  Clauses 45 (1) (g), (h) and (j) and subsection 45 (3).

Commencement

   8.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 8
Corporations Tax Act

   1.  The definition of “qualifying trust” in subsection 74.2 (1) of the Corporations Tax Act is repealed and the following substituted:

“qualifying trust” means a trust established on or after December 1, 2010 that is prescribed by the regulations or that satisfies the conditions prescribed by the regulations; (“fiducie admissible”)

   2.  Section 85 of the Act is amended by adding the following subsections:

Motion to strike out notice of appeal

   (5)  The Minister may move to the Superior Court of Justice to have a notice of appeal struck out in whole or in part.

Notice of motion

   (6)  The Minister shall give written notice of a motion under subsection (5) to the corporation appealing at least 21 days before the motion is made.

Striking out notice of appeal

   (7)  The court may strike out the notice of appeal in whole or in part upon being satisfied that one or more of the requirements of this section relating to a notice of appeal or to the instituting of an appeal have not been met.

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

Dismissing appeal for delay

   87.1  (1)  If the corporation appealing fails to set the appeal down for trial within seven years after it is instituted under section 85, the Minister may move to the Superior Court of Justice for an order dismissing the appeal for delay.

Notice of motion

   (2)  The Minister shall give written notice of a motion under subsection (1) to the corporation appealing at least 21 days before the motion is made.

Order

   (3)  At the hearing of the motion under subsection (1), the corporation appealing shall show cause why the appeal should not be dismissed for delay and the court may,

  (a)  if it is not satisfied that the appeal should proceed, dismiss the appeal for delay with or without costs; or

  (b)  if it is satisfied that the appeal should proceed,

           (i)  set time periods for completion of the remaining steps necessary to have the appeal placed on a trial list and order that it be placed on a trial list within a specified time, or

          (ii)  make such other order as is just.

Setting aside dismissal

   (4)  An order dismissing an appeal under this section may be set aside in accordance with the Rules of Civil Procedure.

   4.  Section 93 of the Act is amended by adding the following subsection:

Deemed receipt of registered letter

   (4.1)  A registered letter sent to a person or entity under subsection (2), (3) or (4) is deemed to have been received on the fifth day after the day of mailing unless the person or entity to whom it is sent establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.

   5.  (1)  Subsection 100 (2) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Same

   (2)  If the Minister has knowledge or suspects that within 365 days,

.    .    .    .    .

   (2)  Subclause 100 (2) (b) (i) of the Act is amended by striking out “within ninety days” and substituting “within 365 days”.

   6.  Section 104 of the Act is repealed and the following substituted:

Recovery of costs

   104.  The Minister is entitled to recover from a corporation the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the corporation, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 102 (1) (a) for the recovery of any amount payable under this Act.

    4.  Issuance and execution of a warrant referred to in clause 102 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

Commencement

   7.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Section 1 is deemed to have come into force on December 1, 2010.

 

schedule 9
credit unions and caisses populaires ACT, 1994

   1.  Paragraph 3 of subsection 331.3 (2) of the Credit Unions and Caisses Populaires Act, 1994 is amended by striking out “section 225” and substituting “section 226”.

Commencement

   2.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 10
Education Act

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

“third party program” means a program operated by a person or entity other than a board under section 259. (“programme offert par un tiers”)

   2.  Clause 218.2 (2) (b) of the Act is repealed and the following substituted:

  (b)  governing codes of conduct that apply to board members, whether permitted or required under this section, including,

           (i)  prescribing codes of conduct or parts of codes of conduct, and

          (ii)  prescribing matters to be addressed by codes of conduct.

   3.  The heading immediately before section 258 of the Act is amended by striking out “Extended Day Programs” and substituting “Extended Day Programs and Third Party Programs”.

   4.  Section 258 of the Act is amended by adding the following definition:

“operator” means, in respect of a third party program, the owner or person who has the charge, management or control of the program; (“exploitant”)

   5.  Section 259 of the Act is repealed and the following substituted:

Extended day or third party programs

   259.  (1)  Subject to the regulations, policies and guidelines made under this Part, every board shall do one of the following in each elementary school of the board, on every school day, other than professional activity days, outside the time when junior kindergarten and kindergarten are operated in the school, for pupils of the board who are enrolled in junior kindergarten or kindergarten:

    1.  Operate an extended day program.

    2.  Ensure that a third party program is operated by a person or entity other than a board.

Same

   (2)  Subject to the regulations, policies and guidelines made under this Part, a board may also do one of the following in a school of the board, outside the time when junior kindergarten and kindergarten are operated in the school, for any pupils of the board to whom the board decides to provide the program:

    1.  Operate an extended day program.

    2.  Ensure that a third party program is operated by a person or entity other than a board.

Same

   (3)  Two or more boards may enter into agreements for the purposes of subsection (4).

Same

   (4)  Subject to the regulations, policies and guidelines made under this Part, a board may do one of the following in a school of the board, outside the time when junior kindergarten and kindergarten are operated in the school, for pupils enrolled in a school of another board if the board has entered into an agreement with the other board to do so:

    1.  Operate an extended day program.

    2.  Ensure that a third party program is operated by a person or entity other than a board.

Same

   (5)  If an agreement under subsection (4) provides that the program will be operated on every school day, other than professional activity days, for pupils who are enrolled in junior kindergarten or kindergarten in a school of the other board, the other board is relieved of its obligations under subsection (1) with respect to that school until,

  (a)  the agreement is terminated or expires; or

  (b)  if the program is a third party program, the program is terminated or ceases to operate.

No limitation of rights

   (6)  Subject to subsection (7), nothing in this section limits any right of a board to enter into an agreement with a person or entity to operate a program in a school of the board.

Conflict with subs. (1) program

   (7)  A board shall not enter into an agreement with a person or entity, other than a board, to operate a program in a school of the board that is of the same nature as a program operated in the school under subsection (1).

Third party programs

   259.1  A board shall ensure that a third party program operated in a school of the board meets the following requirements:

    1.  The program must be a day nursery licensed under the Day Nurseries Act or another program prescribed by the regulations made under this Part.

    2.  The program must be led by an early childhood educator or another person who an operator of a day nursery may employ for the purposes of subsection 59 (1) of Regulation 262 of the Revised Regulations of Ontario, 1990 (General) made under the Day Nurseries Act.

    3.  The program must meet any conditions and criteria prescribed by the regulations, policies or guidelines made under this Part, including conditions and criteria related to programs or operators of programs.

Operator not agent of board

   259.2  Nothing under this Part makes the operator of a third party program an agent of a board.

Termination or cessation of third party program

   259.3  (1)  If a third party program operated in a school of a board under section 259 is terminated or ceases to operate during a school year, the following applies:

    1.  The board is relieved of its obligations under subsection 259 (1), with respect to that school, for seven days after the day the program is terminated or ceases to operate.

    2.  For the remainder of the school year, the board shall ensure that a program under subsection 259 (1) for pupils enrolled in that school is operated,

            i.  in respect of school days other than professional activity days, during at least the same hours of operation of the program that was terminated or ceased to operate, and

           ii.  if required by the regulations, policies or guidelines made under this Part,

                  A.  on professional activity days or any other day on which the program that was terminated or ceased to operate would have operated under the agreement that governed it, and

                  B.  during at least the same hours of operation on the days described in sub-subparagraph A that the program that was terminated or ceased to operate would have operated under the agreement that governed it.

Same, s. 259 (5) agreement

   (2)  If a third party program operated under an agreement referred to in subsection 259 (5) is terminated or ceases to operate during a school year, the following applies to the board that was relieved of its obligations under subsection 259 (5):

    1.  The board continues to be relieved of its obligations under subsection 259 (1), with respect to the school in respect of which the agreement applies, for seven days after the day the program is terminated or ceases to operate.

    2.  For the remainder of the school year, the board shall ensure that a program under subsection 259 (1) for pupils enrolled in that school is operated,

            i.  in respect of school days other than professional activity days, during at least the same hours of operation of the program that was terminated or ceased to operate, and

           ii.  if required by the regulations, policies or guidelines made under this Part,

                  A.  on professional activity days or any other day on which the program that was terminated or ceased to operate would have operated under the agreement that governed it, and

                  B.  during at least the same hours of operation on the days described in sub-subparagraph A that the program that was terminated or ceased to operate would have operated under the agreement that governed it.

   6.  Subsections 260.1 (1) and (2) of the Act are repealed and the following substituted:

Fees

   (1)  Every board shall charge fees in accordance with the regulations made under subsection 260.6 (1) to parents of pupils enrolled in extended day programs operated by the board to recover operating costs incurred by the board.

Same

   (2)  No fees may be charged under subsection (1) unless the fees are charged in accordance with the regulations made under subsection 260.6 (1).

   7.  Section 260.3 of the Act is amended by adding the following subsection:

Same, enrolment

   (3)  Enrolment in a school, whether in junior kindergarten, kindergarten or otherwise, does not confer a right to be enrolled in a program operated under section 259.

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

Policies and guidelines: s. 259 (1) obligation

   260.4.1  (1)  The Minister may issue policies and guidelines, and require boards to comply with them, respecting the schools at which a board is required and is not required to operate or ensure the operation of a program under subsection 259 (1).

Same

   (2)  Without limiting the generality of subsection (1), the Minister may issue a policy or guideline under subsection (1) respecting assumptions and calculations to be used in estimating or determining enrolment in, or staffing required for, extended day programs or third party programs in schools of the board.

Legislation Act, 2006, Part III

   (3)  Part III (Regulations) of the Legislation Act, 2006 does not apply to a policy or guideline of the Minister under this section.

   9.  Clause 260.5 (2) (a) of the Act is repealed.

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

Policies and guidelines: third party programs

   260.5.1  (1)  The Minister may issue policies and guidelines and require boards to comply with them,

  (a)  governing agreements between boards and operators of third party programs, including prescribing terms and conditions that must or may be included;

  (b)  prescribing conditions and criteria for the purposes of paragraph 3 of section 259.1, including conditions and criteria related to programs or operators of programs;

   (c)  requiring boards to comply with all or part of subparagraph 2 ii of subsections 259.3 (1) and (2).

Legislation Act, 2006, Part III

   (2)  Part III (Regulations) of the Legislation Act, 2006 does not apply to a policy or guideline of the Minister under this section.

Regulations: extended day and third party programs

   260.5.2  The Lieutenant Governor in Council may by regulation,

  (a)  do anything that may be done by policy or guideline under sections 260.4.1, 260.5 and 260.5.1;

  (b)  prescribe programs for the purposes of paragraph 1 of section 259.1.

   11.  (1)  Subsections 260.6 (1) and (2) of the Act are repealed and the following substituted:

Regulations: extended day programs, fees

   (1)  The Lieutenant Governor in Council may make regulations respecting the fees that a board shall charge under subsection 260.1 (1), including regulations respecting,

  (a)  the amount of the fees or any part of the fees;

  (b)  the manner or method of calculating or determining the amount of the fees or any part of the fees;

   (c)  criteria or conditions relating to the calculation or determination of the amount of the fees or any part of the fees;

  (d)  fee deposits;

  (e)  the time of payment of the fees or any part of the fees;

    (f)  the assumptions and calculations to be used in estimating or determining operating costs of extended day programs in schools of the board, including regulations respecting what is to be included and excluded in determining those costs and regulations respecting how those costs are to be calculated;

  (g)  the assumptions and calculations to be used in estimating or determining any surplus or deficit or projected surplus or deficit for a fiscal year resulting from the collection of fees;

   (h)  the management of any surplus or deficit or projected surplus or deficit, including the use of any surplus or projected surplus and the manner of making up any deficit or projected deficit;

    (i)  respecting assumptions and calculations to be used in estimating or determining enrolment in, or staffing required for, extended day programs in schools of the board.

Fee adjustments

   (2)  A regulation made under clause (1) (h) may provide for adjustments, including a reduction or an increase, to be made to fees charged under subsection 260.1 (1) at any time, including adjustments to,

  (a)  fees charged in the course of a fiscal year during which the surplus or deficit occurs or is projected; and

  (b)  fees charged in one or more fiscal years following the fiscal year in which the surplus or deficit occurs or is projected.

   (2)  Subsection 260.6 (3) of the Act is amended by striking out “clause (1) (b)” and substituting “subsection (1)”.

   12.  (1)  Subsection 300.1 (1) of the Act is amended by striking out “and” at the end of clause (a) and by adding the following clauses:

   (c)  a person appointed by a board under paragraph 5.1 of subsection 171 (1) to supervise persons in positions designated by the board as requiring an early childhood educator; and

  (d)  a person appointed by a board under subsection 260 (2) to a position in an extended day program designated by the board as requiring an early childhood educator.

   (2)  Section 300.1 of the Act is amended by adding the following subsection:

Same

   (2.1)  A person described in clause (1) (c) or (d) may only act under a delegation under this section if,

  (a)  the principal and vice-principal of the school are absent from the school;

  (b)  the delegated power, duty or function is exercised in respect of a pupil enrolled in an extended day program in the school; and

   (c)  the delegated power, duty or function is exercised during the time that the extended day program is operated in the school.

   13.  Subsection 301 (5.3) of the Act is amended by striking out “or” at the end of clause (b), by adding “or” at the end of clause (c) and by adding the following clause:

  (d)  providing programs or services to pupils in a school of the board.

Commencement

   14.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Section 13 comes into force on a day to be named by proclamation of the Lieutenant Governor.

 

SCHEDULE 11
ELECTION ACT

   1.  The Election Act is amended by adding the following section:

Write-in ballots

   45.5.1  (1)  This section sets out special rules for write-in ballots that are,

  (a)  given to electors under subparagraph 3 ii of subsection 45.2 (4); or

  (b)  included in special ballot kits as described in subsection 45.6 (1).

Same

   (2)  Subsections 34 (2), (3) and (4) do not apply to write-in ballots.

Same

   (3)  Subsection 34 (5) applies to write-in ballots, with necessary modifications.

Same

   (4)  The requirement that ballots bear upon the back the name of the electoral district, set out in subsection 35 (2), does not apply to write-in ballots.

Commencement

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

 

schedule 12
electricity ACT, 1998

   1.  Subsection 85.17 (2) of the Electricity Act, 1998 is amended by striking out “Sections 24, 25, 26, 27, 28, 29 and 30 of the Retail Sales Tax Act apply” at the beginning and substituting “Sections 24 to 30 of the Retail Sales Tax Act apply”.

   2.  Section 85.19 of the Act is amended by striking out “subsections 37 (1) and (2) and sections 38 and 39 of the Retail Sales Tax Act apply” and substituting “subsections 37 (1), (1.1) and (2) and sections 37.1, 38 and 39 of the Retail Sales Tax Act apply”.

   3.  Subsection 85.28 (2) of the Act is amended by striking out “Subsections 31 (1), (2) and (2.1)” at the beginning and substituting “Subsections 31 (1), (2), (2.1) and (2.2)”.

   4.  Section 92.1 of the Act is amended by adding the following subsection:

Deemed receipt of registered letter

   (10.1)  A registered letter sent to a person under subsection (10) is deemed to have been received on the fifth day after the day of mailing unless the person establishes that, although acting in good faith, the person did not receive it or did not receive it until a later date.

Commencement

   5.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 13
employer health tax ACT

   1.  (1)  Subsection 18 (3) of the Employer Health Tax Act is amended by striking out the portion before clause (a) and substituting the following:

Same

   (3)  If the Minister has knowledge or suspects that within one year,

.     .     .     .     .

   (2)  Subclause 18 (3) (b) (i) of the Act is amended by striking out “within ninety days” and substituting “within one year”.

   2.  (1)  Clause 20 (1) (b) of the Act is repealed and the following substituted:

  (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of a taxpayer is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice:

           (i)  any amount required under this Act to be paid by the taxpayer,

          (ii)  interest on that amount from the date of the issue of the warrant, and

         (iii)  the costs, expenses and poundage of the sheriff.

   (2)  Subsection 20 (3) of the Act is repealed and the following substituted:

Recovery of costs

   (3)  The Minister is entitled to recover from a taxpayer the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the taxpayer, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 20 (1) (a) for the recovery of any amount payable under this Act.

    4.  Issuance and execution of a warrant referred to in clause 20 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

Commencement

   3.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 14
estate administration tax act, 1998

   1.  Section 1 of the Estate Administration Tax Act, 1998 is amended by adding the following subsection:

Interpretation re Retail Sales Tax Act

   (2)  Any provision of the Retail Sales Tax Act that applies for the purposes of this Act shall be read as though,

  (a)  the tax payable by a purchaser under that Act is the tax payable by an estate under this Act;

  (b)  an amount to be remitted by a vendor under that Act is an amount payable by an estate representative under this Act; and

   (c)  references to a “person” in that Act were read as including an estate.

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

Duty to give information

Application

   4.1  (1)  This section applies in respect of applications for estate certificates that are made on or after January 1, 2013, or on or after such later date as may be prescribed by the Minister of Finance.

Duty to give information

   (2)  If an estate representative makes an application for an estate certificate, the estate representative shall give the Minister of Revenue such information about the deceased person as may be prescribed by the Minister of Finance.

Time and manner

   (3)  The information required under subsection (2) shall be given within the time and in the manner as may be prescribed by the Minister of Finance.

Assessments

   4.2  The Minister of Revenue may assess an estate in respect of its tax payable under this Act.

Notice of assessment, etc.

   4.3  Subsections 18 (4) to (9) of the Retail Sales Tax Act apply, with necessary modifications, for the purposes of assessments and reassessments under this Act.

Reassessments

   4.4  (1)  The Minister of Revenue may reassess an amount previously assessed under section 4.2 or reassessed under this section.

Same

   (2)  The provisions in this Act that apply to assessments apply with necessary modifications to reassessments.

Time limit for assessment, reassessment

   4.5  (1)  Subject to subsection (2), the Minister of Revenue may assess or reassess an estate for its tax payable under this Act within four years after the day the tax became payable.

Exceptions

   (2)  The Minister may, at any time he or she considers reasonable, assess or reassess an estate’s tax payable if the Minister establishes,

  (a)  that any person failed to comply with section 4.1; or

  (b)  that any person made a misrepresentation that is attributable to neglect, carelessness or wilful default, or has committed any fraud in supplying any information regarding an estate or in omitting to disclose any information regarding the estate.

Objections and appeals

   4.6  (1)  An estate representative may object to or appeal from an assessment or a reassessment made in respect of an estate under this Act.

Same

   (2)  Sections 24 to 30 of the Retail Sales Tax Act apply, with necessary modifications, with respect to objections and appeals under this section.

Audit and inspection

   4.7  (1)  The Minister of Revenue may appoint one or more inspectors who are authorized to exercise any of the powers and perform any of the duties of a person authorized by the Minister of Finance under subsection 31 (1) of the Retail Sales Tax Act for any purpose relating to the administration and enforcement of this Act.

Same

   (2)  Subsections 31 (1), (2), (2.1) and (2.2) of the Retail Sales Tax Act apply, with necessary modifications, with respect to the administration and enforcement of this Act.

Interference with inspection

   (3)  No person shall prevent or interfere with, or attempt to prevent or interfere with, an inspector doing anything that he or she is authorized to do under this section.

Confidentiality

   4.8  (1)  Subject to subsection (2), the rules concerning confidentiality in subsections 17 (1) to (8) of the Retail Sales Tax Act apply, with necessary modifications, for the purposes of the administration and enforcement of this Act.

Exception

   (2)  For any of the following purposes, the Minister of Revenue and any person employed by the Crown who is engaged in, directly or indirectly, the administration or enforcement of this Act or in the development and evaluation of tax policy for the Crown may communicate information or material obtained in the course of his or her duties, or allow it to be communicated, to another person employed by the Crown or may receive information and material in the course of his or her duties from another person employed by the Crown:

    1.  For use in developing or evaluating tax policy for the Crown.

    2.  For use in developing or evaluating a program that confers a benefit.

    3.  For use in the administration or enforcement of an Act that imposes a tax or confers a benefit.

Records

   4.9  Every estate representative shall keep, at their residence or place of business, records and books of account in the form and containing the information that will enable the accurate determination of the tax payable under this Act.

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

Compliance order

   (1.1)  The Minister of Revenue may commence proceedings to obtain an order directing a person who fails to comply with or contravenes this Act or the regulations to comply with one or more specific provisions of this Act or the regulations, or restraining the person from contravening one or more specific provisions of this Act or the regulations.

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

Offences

Failure to comply with s. 4.1

   5.1  (1)  Every person is guilty of an offence who fails to comply with section 4.1.

False or misleading statements

   (2)  Every person is guilty of an offence who, in giving information required under section 4.1, makes or assists in making a statement that, at the time and in light of the circumstances under which it was made, is false or misleading in respect of any fact, or that omits to state any fact the omission of which makes the statement false or misleading.

Exception

   (3)  No person is guilty of an offence under subsection (2) if the person did not know that the statement or omission was false or misleading and in the exercise of reasonable diligence could not have known that the statement or omission was false or misleading.

Penalty

   (4)  Every person who is guilty of an offence under subsection (1) or (2) is liable on conviction,

  (a)  to a fine equal to an amount that is at least $1,000, but does not exceed twice the amount of tax payable by the estate if that amount is greater than $1,000;

  (b)  to imprisonment for a term of not more than two years; or

   (c)  to both clauses (a) and (b).

Offence, confidentiality

   (5)  Every person who contravenes section 4.8 is guilty of an offence and on conviction is liable to a fine of not more than $2,000.

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

Regulations, Minister

   6.1  The Minister of Finance may make regulations prescribing anything referred to in this Act as prescribed by the Minister of Finance.

Commencement

   6.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 15
Freedom of Information and Protection of Privacy Act

   1.  Subsection 18 (1) of the Freedom of Information and Protection of Privacy Act is amended by adding the following clause:

    (j)  information provided in confidence to, or records prepared with the expectation of confidentiality by, a hospital committee to assess or evaluate the quality of health care and directly related programs and services provided by a hospital, if the assessment or evaluation is for the purpose of improving that care and the programs and services.

Commencement

   2.  This Schedule comes into force on January 1, 2012.

 

schedule 16
fuel tax ACT

   1.  Section 12 of the Fuel Tax Act is amended by adding the following subsection:

Deemed receipt of registered letter

   (2.1)  A registered letter sent to a person or entity under subsection (1) or (2) is deemed to have been received on the fifth day after the day of mailing unless the person or entity establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.

   2.  (1)  Clause 17 (1) (b) of the Act is repealed and the following substituted:

  (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of the person is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice:

           (i)  any amount owing by the person under this Act,

          (ii)  interest on that amount from the date of the issue of the warrant, and

         (iii)  the costs, expenses and poundage of the sheriff.

   (2)  Section 17 of the Act is amended by adding the following subsection:

Application of subrule 60.07 (2), Rules of Civil Procedure

   (1.1)  Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).

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

Recovery of costs

   17.0.1  The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 17 (1) (a) for the recovery of any amount payable under this Act.

    4.  Issuance and execution of a warrant referred to in clause 17 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

   4.  Section 18 of the Act is amended by adding the following subsection:

Deemed receipt of registered letter

   (3.1)  A registered letter sent to a person or entity under subsection (2) or (3) is deemed to have been received on the fifth day after the day of mailing unless the person or entity establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.

   5.  Subsection 25.1 (2) of the Act is amended by striking out “or” at the end of clause (a) and by adding the following clauses:

(a.1) the corporation has commenced proceedings under the Companies’ Creditors Arrangement Act (Canada);

(a.2) the corporation has become bankrupt due to an assignment or receiving order or it has filed a notice of intention to file or a proposal under the Bankruptcy and Insolvency Act (Canada), and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proven within six months after the date of the assignment, receiving order or filing of the proposal; or

Commencement

   6.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 17
Gaming Control Act, 1992

   1.  (1)  The Gaming Control Act, 1992 is amended by adding the following heading before section 1:

Part I
Definitions

   (2)  The definition of “game of chance” in subsection 1 (1) of the Act is repealed.

   (3)  The definition of “gaming event” in subsection 1 (1) of the Act is repealed and the following substituted:

“gaming event” means an occasion on which a lottery scheme is played; (“activité de jeu”)

   (4)  The definition of “gaming premises” in subsection 1 (1) of the Act is repealed.

   (5)  Subsection 1 (1) of the Act is amended by adding the following definitions:

“gaming site” means premises or an electronic channel maintained for the purpose of playing or operating a lottery scheme; (“site de jeu”)

“lottery scheme” has the same meaning as in subsection 207 (4) of the Criminal Code (Canada); (“loterie”)

   2.  (1)  The headings immediately after section 1 of the Act are repealed.

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

Part I.1
OPeration of lottery Schemes

Prohibitions re minors

   2.  (1)  No person who is authorized to sell lottery tickets, and no person acting on such a person’s behalf, shall sell a lottery ticket to an individual under 18 years of age.

Exception

   (2)  Subsection (1) is not contravened if the person sells a lottery ticket to an individual relying on documentation of a type prescribed by the regulations and if there is no apparent reason to doubt the authenticity of the documentation or to doubt that it was issued to the individual producing it.

Entry

   (3)  No individual who is under 19 years of age shall enter or remain in a gaming site, except for an individual acting in the course of employment.

Playing

   (4)  No person shall permit an individual under 19 years of age to play a lottery scheme in a gaming site.

Facilitating playing

   (5)  No person shall facilitate a contravention of subsection (4).

Entry during play

   (6)  No individual shall enter or remain in a gaming site contrary to the regulations during the playing of a lottery scheme in the gaming site.

Same, Registrar’s direction

   (7)  No individual shall enter or remain in a gaming site during the playing of a lottery scheme if the Registrar has served a direction on the individual in accordance with the regulations to leave or not to enter the gaming site.

Human Rights Code

   (8)  This section shall be deemed not to infringe the right of a person under section 1 of the Human Rights Code to equal treatment with respect to services, goods and facilities without discrimination because of age.

   3.  (1)  Subsection 3.6 (1) of the Act is repealed and the following substituted:

Exclusion of individuals

   (1)  In accordance with the regulations, the Registrar may issue a written direction to the person who conducts and manages a lottery scheme in a gaming site requiring it to refuse access to the site to any individual who meets the criteria prescribed by the regulations or to refuse to allow such an individual to play a lottery scheme in the site.

   (2)  Subsection 3.6 (4) of the Act is amended by striking out “gaming premises” and substituting “a gaming site”.

   (3)  Subsection 3.6 (6) of the Act is repealed and the following substituted:

Offence

   (6)  No individual named in a direction shall enter or remain in a gaming site or play a lottery scheme conducted and managed on the site after being served with a copy of the direction.

   4.  Section 3.7 of the Act is amended by striking out “games of chance conducted and managed” and substituting “lottery schemes conducted and managed”.

   5.  Part I.1 of the Act is amended by adding the following sections:

Other standards and requirements

   3.8  (1)  If the regulations have not prescribed standards and requirements for a matter described in this section, the Registrar may establish in writing standards and requirements for the conduct, management and operation of gaming sites, lottery schemes or businesses related to a gaming site or a lottery scheme or for goods or services related to that conduct, management or operation if the standards and requirements deal with,

  (a)  prohibiting or restricting certain persons from entering gaming sites or playing lottery schemes;

  (b)  the prevention of unlawful activities;

   (c)  the integrity of a lottery scheme;

  (d)  surveillance, security and access related to gaming sites or lottery schemes;

  (e)  internal controls;

    (f)  the protection of assets, including money and money equivalents;

  (g)  the protection of players and responsible gambling; and

   (h)  the keeping of records, including financial records.

Not regulations

   (2)  Standards and requirements that the Registrar establishes under subsection (1) are not regulations within the meaning of Part III (Regulations) of the Legislation Act, 2006.

Duty of compliance

   (3)  Registrants shall comply with standards and requirements that the Registrar establishes under subsection (1).

Lottery schemes of OLGC

   3.9  (1)  If the Ontario Lottery and Gaming Corporation conducts and manages a lottery scheme, it shall ensure that the lottery scheme, the gaming site for the lottery scheme and businesses related to the gaming site or lottery scheme are conducted, managed and operated in accordance with,

  (a)  the rules of play prescribed by the regulations;

  (b)  the rules of play approved in writing by the Board for lottery schemes, if none have been prescribed by the regulations; and

   (c)  the standards and requirements prescribed by the regulations or established by the Registrar under section 3.8.

Employees, etc.

   (2)  If the Ontario Lottery and Gaming Corporation conducts and manages a lottery scheme, every employee or other person retained by the Corporation for the purpose of conducting and managing the lottery scheme shall comply with the standards and requirements prescribed by the regulations or established by the Registrar under section 3.8.

   6.  (1)  Subsection 4 (1.1) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Same, lottery schemes of OLGC

   (1.1)  Except as provided in this Act and the regulations, no person shall provide goods or services for a lottery scheme conducted and managed by the Ontario Lottery and Gaming Corporation or for any other business operated by, or on behalf of, or under contract with the Ontario Lottery and Gaming Corporation in conjunction with such a lottery scheme, unless,

.     .      .      .      .

   (2)  Subsections 4 (1.2) and (2) of the Act are repealed and the following substituted:

Trade union

   (1.2)  In addition to any provision of the Labour Relations Act, 1995, no trade union within the meaning of that Act shall represent persons employed in or with respect to a gaming site or in the operation of a lottery scheme unless the trade union and those of its officers, officials and agents prescribed by the regulations are registered as suppliers.

Services

   (2)  For the purposes of subsections (1) and (1.1), services include,

  (a)  providing or operating a gaming site;

  (b)  providing management or consulting services, including technical and analytical services, with respect to the operation of a gaming site or the playing of a lottery scheme;

   (c)  supplying the services of a person who, for consideration, participates in or facilitates in any manner the playing of a lottery scheme; or

  (d)  making, fabricating, printing, distributing or otherwise supplying materials or equipment for the operation of a gaming site or the playing of a lottery scheme.

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

Location of site

   (5)  No registered supplier shall provide a gaming site except at premises or on a channel that is named in the supplier’s registration.

   7.  (1)  Subsection 5 (1) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Restrictions on gaming assistants

   (1)  Except as provided in this Act and the regulations, no person shall, for consideration, participate in or provide any services related to the operation of a gaming site, the playing of a lottery scheme or the operation of a business related to a gaming site or a lottery scheme, unless,

.     .     .     .     .

   (2)  Subsection 5 (5) of the Act is amended by striking out “a game of chance” at the end and substituting “a lottery scheme”.

   8.  Subsection 9 (1.1) of the Act is amended by striking out “the conduct, management or operation of games of chance” at the end and substituting “the conduct, management or operation of lottery schemes”.

   9.  Clause 10 (c) of the Act is amended by striking out “or the terms of the registration” at the end and substituting “the standards and requirements established by the Registrar under section 3.8 or the terms of the registration”.

   10.  Clause 11 (b) of the Act is amended by striking out “or the terms of the registration” at the end and substituting “the standards and requirements established by the Registrar under section 3.8 or the terms of the registration”.

   11.  Sections 19, 20, 21, 22 and 22.1 of the Act are repealed and the following substituted:

Restriction on services

   19.  (1)  No registered supplier or registered gaming assistant shall provide goods or services related to the conduct, management or operation of a gaming site, a lottery scheme or a business related to a gaming site or a lottery scheme, other than those goods or services prescribed by the regulations.

Standards

   (2)  A registered supplier or registered gaming assistant who provides goods or services in relation to a gaming site, a lottery scheme or a business related to a gaming site or a lottery scheme shall ensure that the goods or services do not contravene the standards and requirements prescribed by the regulations or established by the Registrar under section 3.8 or the terms of the licence for the lottery scheme.

Restriction on fees

   20.  (1)  No registered supplier shall provide or offer to provide any goods or services in relation to a lottery scheme on payment or acceptance of a fee or other consideration that exceeds the amount prescribed by the regulations or permitted by the licence for the lottery scheme.

Gaming event for more than one licensee

   (2)  If two or more licensees conduct a gaming event in concert with one another, no registered supplier shall charge more for the goods or services that they provide in relation to the event than the fee or other consideration prescribed by the regulations for a single gaming event.

Gaming site

   21.  (1)  A registered supplier who provides a gaming site shall manage the site directly or shall ensure that the site is managed by a registered gaming assistant of the supplier.

Duty of supplier

   (2)  A registered supplier who provides a gaming site shall ensure that the site is operated in accordance with this Act, the regulations, the standards and requirements established by the Registrar under section 3.8 and the terms of the supplier’s registration and the licences for gaming events held at the site.

Duty of gaming assistant

   (3)  A registered gaming assistant who is managing a gaming site shall ensure that the site is operated in accordance with this Act, the regulations, the standards and requirements established by the Registrar under section 3.8, the terms of the registration of the supplier of the site and the terms of the gaming assistant’s registration and the licences for gaming events held at the site.

Rules of play

   22.  (1)  No registered supplier who provides a gaming site, other than a gaming site maintained for playing a lottery scheme conducted and managed by the Ontario Lottery and Gaming Corporation, and no registered gaming assistant who provides services to the registered supplier shall permit the playing of a lottery scheme on the site except in accordance with the rules of play and other standards and requirements that are prescribed by the regulations or established by the Registrar under section 3.8.

Same, lottery schemes of OLGC

   (2)  No registered supplier who provides services related to the operation of a gaming site maintained for playing a lottery scheme conducted and managed by the Ontario Lottery and Gaming Corporation and no registered gaming assistant who provides services to the Corporation or a registered supplier shall permit the playing of a lottery scheme on the site except in accordance with,

  (a)  the rules of play prescribed by the regulations;

  (b)  the rules of play approved in writing by the Board for lottery schemes, if none have been prescribed by the regulations; and

   (c)  the other standards and requirements prescribed by the regulations or established by the Registrar under section 3.8.

Money in lottery schemes

   22.1  No registered supplier who provides services relating to the operation of a lottery scheme conducted and managed by the Ontario Lottery and Gaming Corporation and no registered gaming assistant who provides services to the registered supplier shall handle money or money equivalents received from players of the lottery scheme except in accordance with the rules prescribed by the regulations or approved by the Board under section 3.7 and the standards and requirements prescribed by the regulations or established by the Registrar under section 3.8.

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

Records of registered suppliers

   (1)  Every registered supplier shall keep the records that are prescribed by the regulations or required by the standards and requirements established by the Registrar under section 3.8 with respect to each gaming site named in the supplier’s registration and with respect to each gaming event for which the supplier provides goods or services. 

Financial records

   (2)  Every registered supplier shall keep financial records in the form and containing the information that is prescribed by the regulations or required by the standards and requirements established by the Registrar under section 3.8.

   13.  Section 30 of the Act is amended by adding the following subsection:

Lottery schemes of OLGC

   (2)  If an investigation under this Act relates to a lottery scheme conducted and managed by the Ontario Lottery and Gaming Corporation, the Corporation and every employee or other person retained by the Corporation for the purpose of conducting and managing the lottery scheme shall facilitate the investigation.

   14.  (1)  Clause 33 (1) (a) of the Act is repealed and the following substituted:

  (a)  subject to subsection (2), enter a gaming site and any other place that a licensee, a registered supplier or a registered gaming assistant is using in relation to the site, a lottery scheme or a business related to a gaming site or a lottery scheme, if the investigator believes on reasonable grounds that records or other things relevant to the investigation are located in the place;

   (2)  Clause 33 (1) (c) of the Act is amended by striking out “games of chance” and substituting “lottery schemes”.

   (3)  Clause 33 (1) (d) of the Act is repealed and the following substituted:

  (d)  inspect anything relevant to the investigation, including things used in operating a gaming site, playing a lottery scheme or operating a business related to a gaming site or a lottery scheme, records and cash; and

   15.  (1)  Subsection 46 (2) of the Act is repealed and the following substituted:

Same

   (2)  Every person is guilty of an offence who contravenes or fails to comply with subsection 2 (1), (3), (4), (5), (6) or (7), 3.6 (6), 3.8 (3), 3.9 (1) or (2), 4 (1), (1.1), (1.2), (4) or (5), 5 (1) or (4), 9 (6), section 18, 19, 20, 21, 22, 22.1, 23, 24 or 25, subsection 26 (1), (2) or (3), section 27 or 28, subsection 30 (2) or section 35 or a regulation made under clause 48 (1) (h), (i), (k), (l), (m), (m.1) or (m.2).

   (2)  Subsections 46 (4) and (5) of the Act are amended by striking out “section 18” wherever that expression appears and substituting in each case “section 2 or 18”.

   (3)  Section 46 of the Act is amended by adding the following subsection:

Penalty, offences re minor

   (5.1)  A person who is convicted of an offence with respect to section 2 is liable to a fine of not more than $50,000 in the case of an individual or $250,000 in the case of a person who is not an individual.

   16.  (1)  Clauses 48 (1) (b) and (c) of the Act are repealed and the following substituted:

  (b)  exempting any person, class of persons, lottery scheme or class of lottery schemes from any or all of the provisions of this Act and the regulations;

(b.1) prohibiting classes of individuals from entering or remaining on a gaming site during the playing of a lottery scheme on the site;

(b.2) prescribing requirements for the service of directions for the purposes of subsection 2 (7) and the date on which the service shall be deemed to have been made;

   (c)  classifying registered suppliers, registered gaming assistants, gaming sites and lottery schemes for the purpose of any requirement under this Act;

   (2)  Clauses 48 (1) (h), (i), (m), (m.1) and (m.2) of the Act are repealed and the following substituted:

   (h)  prescribing the goods or services that are related to the conduct, management or operation of a gaming site or a lottery scheme or a business related to a gaming site or a lottery scheme and that a registered supplier or registered gaming assistant may provide;

    (i)  prescribing requirements or standards for goods or services provided by registered suppliers and registered gaming assistants in relation to gaming sites, lottery schemes or businesses related to a gaming site or a lottery scheme;

.     .     .     .     .

(m)  prescribing rules of play for lottery schemes;

(m.1)   prescribing rules governing the use of credit extended to players of lottery schemes;

(m.2)   prescribing rules relating to the handling of money and money equivalents received from players of lottery schemes;

   (3)  Subsection 48 (2) of the Act is repealed.

Commencement

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

 

schedule 18
gasoline tax ACT

   1.  Section 16 of the Gasoline Tax Act is amended by adding the following subsection:

Deemed receipt of registered letter

   (4.1)  A registered letter sent to a person or entity under subsection (2), (3) or (4) is deemed to have been received on the fifth day after the day of mailing unless the person or entity establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.

   2.  (1)  Clause 19 (1) (b) of the Act is repealed and the following substituted:

  (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of the person liable to make a payment or remittance under this Act is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice:

           (i)  any amount owing by the person under this Act,

          (ii)  interest on that amount from the date of the issue of the warrant, and

         (iii)  the costs, expenses and poundage of the sheriff.

   (2)  Section 19 of the Act is amended by adding the following subsection:

Application of subrule 60.07 (2), Rules of Civil Procedure

   (1.1)  Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).

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

Recovery of costs

   19.0.1  The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 19 (1) (a) for the recovery of any amount payable under this Act.

    4.  Issuance and execution of a warrant referred to in clause 19 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

   4.  Subsection 25.1 (2) of the Act is amended by striking out “or” at the end of clause (a) and by adding the following clauses:

(a.1) the corporation has commenced proceedings under the Companies’ Creditors Arrangement Act (Canada);

(a.2) the corporation has become bankrupt due to an assignment or receiving order or it has filed a notice of intention to file or a proposal under the Bankruptcy and Insolvency Act (Canada), and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proven within six months after the date of the assignment, receiving order or filing of the proposal; or

Commencement

   5.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 19
healing arts radiation protection ACT

   1.  The definition of “Commission” in subsection 1 (1) of the Healing Arts Radiation Protection Act is repealed.

   2.  Sections 15, 16, 17 and 18 of the Act are repealed.

   3.  Subsection 21 (1) of the Act is amended by striking out “Each member of the Commission, each employee of the Commission, each consultant engaged by the Commission” at the beginning.

   4.  (1)  Clause 22 (i) of the Act is amended by striking out “and prohibiting approval by the Commission of any course of study that does not include a subject-matter so prescribed for the course of study” at the end.

   (2)  Clause 22 (j) of the Act is amended by striking out “the Commission”.

Commencement

   5.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 20
income tax act

   1.  (1)  Subsection 8.5 (1) of the Income Tax Act is amended by adding the following definition:

“shared-custody parent” in respect of a qualified dependant, means a shared custody parent as defined in section 122.6 of the Federal Act; (“parent ayant la garde partagée”)

   (2)  Subclause (b) (i) of the definition of “D” in subsection 8.5 (5) of the Act is repealed and the following substituted:

                   (i)  the amount to which the individual is entitled for the month under section 8.6.2 of this Act or under section 104 of the Taxation Act, 2007, as the case may be, divided by the number of qualified dependants as defined in subsection 8.6.2 (1) of this Act or subsection 104 (1) of the Taxation Act, 2007, as the case may be, in respect of whom the individual is an eligible individual at the beginning of the month, and

   (3)  Section 8.5 of the Act is amended by adding the following subsection:

Same, shared-custody parents

   (6.1)  Despite subsections (5)and (6), if an eligible individual is a shared-custody parent in respect of one or more qualified dependants for a month after June 2011, the amount of the overpayment of tax that is deemed to arise during the month on account of the individual’s liability under this Act is equal to the amount determined by the formula,

where,

  “E”  is the total of all amounts determined for the month in respect of the individual under subsection (5) or (6), as the case may be, calculated without reference to this subsection, and

  “F”  is the total of all amounts determined for the month in respect of the individual under subsection (5) or (6), as the case may be, calculated without reference to this subsection and calculated as if the individual were not an eligible individual in respect of any qualified dependants in respect of whom the individual is a shared-custody parent.

   (4)  Subsection 8.5 (7) of the Act is amended by striking out “subsections (5) and (6)” and substituting “subsections (5), (6) and (6.1)”.

Commencement

   2.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Subsection 1 (2) is deemed to have come into force on July 1, 2008.

 

schedule 21
insurance act

   1.  Paragraph 14.1 of subsection 121 (1) of the Insurance Act is amended by adding the following subparagraphs:

          iv.  prescribing any service or class of services to be public transit, in the circumstances, if any, prescribed in the regulations and subject to any terms, conditions, provisions, exclusions and limits prescribed in the regulations,

           v.  prescribing any service or class of services not to be public transit, in the circumstances, if any, prescribed in the regulations and subject to any terms, conditions, provisions, exclusions and limits prescribed in the regulations;

   2.  Subsection 224 (1) of the Act is amended by adding the following definitions:

“public transit” means,

  (a)  any service for which a fare is charged for transporting the public by automobiles operated by or on behalf of a municipality or a local board as defined in the Municipal Affairs Act, or under an agreement between a municipality and a person, firm or corporation, but does not include special transportation facilities for persons with disabilities or transportation by special purpose facilities such as school buses or ambulances, and

  (b)  any service prescribed by regulation to be public transit, in the circumstances and subject to the terms, conditions, provisions, exclusions and limits prescribed by the regulation,

but does not include any service prescribed by regulation not to be public transit, in the circumstances and subject to the terms, conditions, provisions, exclusions and limits prescribed by the regulation; (“transport en commun”)

“public transit vehicle” means an automobile while being used for public transit; (“véhicule de transport en commun”)

   3.  (1)  Subsection 267.5 (1) of the Act is amended by striking out “and subject to subsection (6)” in the portion before paragraph 1 and substituting “and subject to subsections (6) and (6.1)”.

   (2)  Subsection 267.5 (3) of the Act is amended by striking out “and subject to subsection (6)” in the portion before clause (a) and substituting “and subject to subsections (6) and (6.1)”.

   (3)  Subsection 267.5 (5) of the Act is amended by striking out “and subject to subsection (6)” in the portion before clause (a) and substituting “and subject to subsections (6) and (6.1)”.

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

Same, public transit vehicles

   (6.1)  In respect of an incident that occurs on or after the date this subsection comes into force, subsections (1), (3) and (5) do not protect the owner or driver of a public transit vehicle if it did not collide with another automobile or any other object in the incident.

   4.  Section 268 of the Act is amended by adding the following subsection:

Exception, public transit vehicles

   (1.1)  Despite subsection (1) and the Statutory Accident Benefits Schedule, no statutory accident benefits are payable in respect of an occupant of a public transit vehicle, in respect of an incident that occurs on or after the date this subsection comes into force, if the public transit vehicle did not collide with another automobile or any other object in the incident.

   5.  Subsection 397 (2) of the Act is repealed and the following substituted:

Application to be filed with Superintendent

   (2)  The applicant for the licence shall file with the Superintendent a written application in a form provided by the Superintendent and shall provide any other information, material and evidence that the Superintendent may require.

Commencement

   6.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 22
land transfer tax ACT

   1.  Section 10 of the Land Transfer Tax Act is amended by adding the following subsection:

Deemed receipt of registered mail

   (2.0.1)  A demand served by registered mail under subsection (2) is deemed to have been received on the fifth day after the day of mailing unless the person establishes that, although acting in good faith, the person did not receive it or did not receive it until a later date.

   2.  Section 15 of the Act is amended by adding the following subsection:

Application of subrule 60.07 (2), Rules of Civil Procedure

   (2)  Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).

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

Recovery of costs

   15.0.1  The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 15 (1) (a) for the recovery of any amount payable under this Act.

    4.  Issuance and execution of a warrant referred to in clause 15 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

Commencement

   4.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 23
liquor control ACT

   1.  Clause 3 (1) (j) of the Liquor Control Act is amended by adding at the end “and to administer or participate in such waste management programs for packaging as the Minister may direct”.

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

Waste management programs

   3.2  (1)  The Minister may direct the Board to administer or participate in waste management programs for packaging on such terms as the Minister may specify, and to perform such functions respecting a waste management program as the Minister may require.

Same

   (2)  If the Minister directs the Board to participate in a waste management program for packaging that is administered in whole or in part by another person, the Minister may, in the direction, require the Board to make payments to that person for services provided and costs incurred by the person in connection with the program.

   3.  Subsection 4.0.3 (1) of the Act is amended by striking out “the Corporations Act” and substituting “the Not-for-Profit Corporations Act, 2010”.

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

Reports to Minister of Finance

   (4)  The Board shall submit to the Minister of Finance, at such times as he or she may require, reports setting out the net profit and net profit forecasts of the Board and such reports shall contain such information as he or she may require.

   5.  (1)  Clause 8 (1) (e) of the Act is amended by striking out “by the Liquor Control Board” at the end and substituting “by the Board”.

   (2)  Clause 8 (1) (j) of the Act is repealed and the following substituted:

    (j)  governing the purchase of liquor under a permit issued under the Liquor Licence Act;

   (3)  Subsection 8 (2) of the Act is repealed.

Commencement

   6.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Section 3 comes into force on the day subsection 4 (1) of the Not-for-Profit Corporations Act, 2010 comes into force.

 

Schedule 24
Mining tax act

   1.  The definition of “proceeds” in subsection 1 (1) of the Mining Tax Act is amended by adding “or, if applicable, the operator’s elected functional currency as defined in subsection 6.1 (1)” after “Canadian funds”.

   2.  (1)  Subsection 3 (5) of the Act is amended by striking out “the amount, if any, by which” at the end of the portion before clause (a) and substituting “the amount, if any, by which the aggregate of”.

   (2)  Subsection 3 (5) of the Act is amended by adding the following clauses before “exceeds the aggregate of”:

(a.1) the portion of any amount received, or that can reasonably be considered to have been received, in the taxation year by the operator as compensation under an insurance policy or otherwise for damage in relation to a mine in which the operator has an interest, or in relation to the operation of the mine, if an amount in respect of the damage has been deducted by the operator in computing the operator’s profit or loss, if any, for the taxation year or a prior taxation year;

(a.2) the portion of any amount received, or that can reasonably be considered to have been received, by the operator in the taxation year as a refund, reimbursement, contribution or allowance or as assistance (whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance), in respect of,

           (i)  an amount included in, or deducted as, the capital cost of property, or

          (ii)  an outlay or expense,

if a deduction for the amount has been allowed in computing the operator’s profit or loss for the taxation year or a prior taxation year, and to the extent that the amount was not otherwise included in computing the operator’s profit, or deducted in computing, for the purposes of this Act, any balance of undeducted expenditures, allowances, outlays, or other amounts, for the taxation year or a prior year,

   (3)  The definition of “M” in subsection 3 (10) of the Act is amended by striking out “clause (5) (a)” and substituting “clauses (5) (a), (a.1) and (a.2)”.

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

Deemed receipt of registered mail

   (3.1)  A notice or demand mailed to an operator by registered mail under subsection (3) is deemed to have been received on the fifth day after the day of mailing unless the operator establishes that, although acting in good faith, the operator did not receive it or did not receive it until a later date.

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

Functional currency reporting

Definition

   6.1  (1)  In this section,

“elected functional currency” of an operator means the currency of a country other than Canada that is the elected functional currency of the operator within the meaning of subsection 261 (1) of the Income Tax Act (Canada) for the purposes of that section.

Application of subs. (3)

   (2)  Subsection (3) applies to an operator in respect of a particular taxation year that begins after December 31, 2010 if the following conditions are satisfied:

    1.  The operator’s taxation year under this Act coincides with the operator’s taxation year for the purposes of the Income Tax Act (Canada).

    2.  The operator has satisfied the requirements under subsection 261 (3) of the Income Tax Act (Canada) in respect of the taxation year. 

    3.  On or before the day that is six months before the end of the taxation year,

            i.  the operator has elected that subsection (3) apply to the operator for the taxation year by filing an election with the Minister of Revenue in the form and manner required by the Minister,

           ii.  the election has not been revoked under subsection (4) for the taxation year,

          iii.  the operator has provided the Minister of Revenue with a copy of the election filed under section 261 of the Income Tax Act (Canada) and any other information that the operator has sent to or has received from the Minister of National Revenue in connection with the election, and

          iv.  the operator has provided evidence satisfactory to the Minister of Revenue that the operator has satisfied all conditions set out in this subsection and in subsection 261 (3) of the Income Tax Act (Canada).

    4.  The operator has satisfied any other conditions as may be prescribed by the Minister.

Functional currency tax reporting

   (3)  The following rules apply to an operator for a particular taxation year with respect to the operator’s elected functional currency:

    1.  The following amounts in respect of the operator shall be determined using the operator’s elected functional currency:

            i.  The amount of the operator’s profit or loss from all mines in which the operator has an interest, if any, as determined under this Act for the taxation year.

           ii.  The amount of tax or any other amount payable by the operator for the taxation year under this Act, other than a reimbursement payable by the operator under subsection 11 (4).

          iii.  The amount of tax or other amount refundable or paid to the operator, or applied by the Minister to another liability of the operator, under this Act in respect of the taxation year.

          iv.  Any amount that is relevant in determining the amounts described in respect of the operator under subparagraph i, ii or iii.

    2.  Unless the context requires otherwise, section 261 of the Income Tax Act (Canada) applies for the purposes of this Act with any modifications that are necessary or that may be prescribed by the Minister, including the following modifications:

            i.  References to “taxpayer” in section 261 of that Act shall be read as references to “operator” in this Act.

           ii.  References to “Canadian tax results” in section 261 of that Act shall be read as references to the amounts determined under paragraph 1.

          iii.  References to the “Minister” in section 261 of that Act shall be read as references to the “Minister of Revenue” in this Act.

Revocation

   (4)  An operator’s election under paragraph 3 of subsection (2) is revoked for the purposes of this Act if, on any day in a functional currency year,

  (a)  the operator does not satisfy any requirements that may be prescribed by the Minister;

  (b)  the operator does not satisfy the requirements under subsection 261 (3) of the Income Tax Act (Canada); or

   (c)  the operator files a notice of revocation under subsection 261 (4) of the Income Tax Act (Canada).

Same

   (5)  If an operator files a notice of revocation under subsection 261 (4) of the Income Tax Act (Canada), the revocation of the operator’s election under this Act applies to each taxation year of the operator that begins on or after the day that is six months after the day the notice is filed.

Same

   (6)  If an operator files a notice of revocation under subsection 261 (4) of the Income Tax Act (Canada), the operator shall send a copy of the notice to the Minister of Revenue within 30 days after the notice is filed.

Amounts payable under Act

   (7)  For greater certainty, in respect of a particular functional currency year or a prior taxation year of an operator, all amounts payable by the operator under this Act or amounts that became collectable and enforceable as if they were tax payable under this Act, are to be paid in Canadian currency.

Regulations

   (8)  The Minister may make regulations prescribing anything that is referred to in this section as being prescribed by the Minister.

   5.  Section 10 of the Act is amended by striking out “Sections 84, 85, 86, 87, 88, 89, 90, 91 and 92.1 of the Corporations Tax Act” at the beginning of the portion before paragraph 1 and substituting “Sections 84 to 91 and 92.1 of the Corporations Tax Act”.

Commencement

   6.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 25
ministry of energy act, 2011

Definitions

   1.  In this Act,

“Deputy Minister” means the Deputy Minister of Energy; (“sous-ministre”)

“Minister” means the Minister of Energy or such other member of the Executive Council as may be assigned the administration of this Act under the Executive Council Act; (“ministre”)

“Ministry” means the Ministry of Energy; (“ministère”)

“renewable energy source” has the same meaning as in the Electricity Act, 1998. (“source d’énergie renouvelable”)

Ministry continued

   2.  The Ministry of the public service known in English as the Ministry of Energy and in French as ministère de l’Énergie is continued.

Minister to have charge

   3.  The Minister shall preside over and have charge of the Ministry.

Deputy Minister

   4.  The Lieutenant Governor in Council shall appoint a Deputy Minister of Energy who shall be the deputy head of the Ministry.

Employees

   5.  Such employees as are required from time to time for the proper conduct of the business of the Ministry may be appointed under Part III of the Public Service of Ontario Act, 2006.

Protection from personal liability

   6.  (1)  No action or other civil proceeding shall be instituted against the Deputy Minister, any public servant who works in the Ministry, anyone acting under authority delegated by the Minister under section 11, or a member of a committee established under section 12 for any act done in good faith in the execution or intended execution of his or her duty or for any alleged neglect or default in the execution in good faith of his or her duty.

Liability of Crown

   (2)  Subsection (1) does not, by reason of subsections 5 (2) and (4) of the Proceedings Against the Crown Act, relieve the Crown of liability in respect of a tort committed by a person mentioned in subsection (1) to which it would otherwise be subject and the Crown is liable under that Act for any such tort in a like manner as if subsection (1) had not been enacted.

Responsibilities of the Minister

   7.  (1)  The Minister or, subject to the direction and control of the Minister, the Deputy Minister, shall,

  (a)  review energy matters on a continuing basis with regard to both short-term and long-term goals in relation to the energy needs of the Province of Ontario;

  (b)  advise and assist the Government of Ontario in its dealings with other governments regarding energy matters;

   (c)  make recommendations for the effective co-ordination of all energy matters within the Government of Ontario with a view to ensuring the consistent application of policy in every area of concern regarding energy and, despite the generality of the foregoing, regarding adequacy and reliability of supplies, reasonableness of prices, effective delivery of energy, and the development of energy resources indigenous to Ontario;

  (d)  make recommendations regarding priorities for and the development of research into all aspects of energy of significance to Ontario, including the conservation of energy and the improvement of efficiency in its production and utilization and the development of new energy sources; and

  (e)  do any one or more of encouraging, promoting, developing or participating in such activities, projects and programs as the Minister considers appropriate,

           (i)  to provide for the availability of energy, including renewable energy, in Ontario,

          (ii)  to stimulate the search for and development of sources of energy, including those that utilize waste and those that are renewable, as alternatives to the sources of energy available for use in Ontario,

         (iii)  to stimulate energy conservation, through the establishment of programs and policies within the Ministry or such agencies as may be prescribed, load management and the use of renewable energy sources throughout Ontario, and

         (iv)  to encourage prudence in the use of energy in Ontario.

Administration of Acts

   (2)  The Minister is responsible for the administration of this Act and any Acts that are assigned to the Minister by the Legislature or by the Lieutenant Governor in Council. 

Authority of Minister

   (3)  The Minister or, subject to the direction and control of the Minister, the Deputy Minister may, in respect of any matter for which the Minister has responsibility under this or any other Act,

  (a)  undertake research;

  (b)  establish policies;

   (c)  do any one or more of promoting, commissioning or participating in research, experiments, feasibility studies, pilot or demonstration projects, testing activities and evaluations;

  (d)  develop and co-ordinate plans and programs;

  (e)  promote and engage in the dissemination of information;

    (f)  enter into agreements for and in the name of the Crown;

  (g)  make grants; and

   (h)  make loans, subject to the approval of the Lieutenant Governor in Council. 

Money required by Ministry

   8.  The expenditures of the Ministry shall be paid out of money appropriated therefor by the Legislature.

Seal

   9.  (1)  The Lieutenant Governor in Council may authorize a seal for the Ministry.

Same

   (2)  The seal may be reproduced by engraving, lithographing, printing or other method of mechanical reproduction.

Same

   (3)  When reproduced in accordance with subsection (2), the seal has the same effect as if it is manually affixed.

Accounting statement related to financial assistance

   10.  The Minister may require a person or an organization that has received financial assistance under this Act to submit to the Minister a statement prepared by an individual licensed under the Public Accounting Act, 2004 that sets out the details of the disposition of the financial assistance by the person or organization. 

Delegation

   11.  (1)  Where, under this or any other Act, responsibility or authority is granted to or vested in the Minister, the Minister may in writing delegate that responsibility or authority to the Deputy Minister or to any public servant who works in the Ministry, subject to the terms and conditions that the Minister sets out in the delegation. 

Access to delegations

   (2)  Where the Minister considers it appropriate to do so, the Minister shall take steps that the Minister considers appropriate to ensure that the delegation is readily available to the public.

General or specific

   (3)  A delegation made under this section may be general or specific.

Advisory committees

   12.  (1)  The Lieutenant Governor in Council or the Minister may,

  (a)  establish advisory committees to advise the Minister on the exercise of his or her authority and the performance of his or her duties, functions and responsibilities;

  (b)  appoint the members of the committees, and designate one member as chair and one or more members as vice-chair; and

   (c)  determine the terms of reference of the committees.

Remuneration and expenses

   (2)  The Lieutenant Governor in Council may determine the remuneration and expenses of persons appointed under clause (1) (b).

Regulations

   13.  The Lieutenant Governor in Council may make regulations prescribing agencies for the purposes of subclause 7 (1) (e) (iii).

Commencement and Short Title

Commencement

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

Same

   (2)  A proclamation under subsection (1) may only be made in respect of the entire Schedule.

Short title

   15.  The short title of the Act set out in this Schedule is the Ministry of Energy Act, 2011.

 

schedule 26
ministry of government services ACT

   1.  (1)  The definition of “commodity” in section 1 of the Ministry of Government Services Act is amended by striking out “tangible”.

   (2)  The definition of “Government” in section 1 of the Act is repealed and the following substituted:

“Government” means,

  (a)  the Government of Ontario and the Crown in right of Ontario,

  (b)  a ministry of the Government of Ontario,

   (c)  a Crown agency, and

  (d)  any other board, commission, authority or unincorporated body of the Crown; (“gouvernement”)

   (3)  The definition of “Government related agency” in section 1 of the Act is repealed.

   (4)  Section 1 of the Act is amended by adding the following definition:

“public sector organization” means,

  (a)  the Office of the Assembly and the offices of persons appointed on the address of the Assembly,

  (b)  the corporation of any municipality in Ontario,

   (c)  a local board, as defined in the Municipal Affairs Act, and any 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 the corporation of a municipality in Ontario,

  (d)  a board, as defined in the Education Act,

  (e)  a university, college of applied arts and technology or other post-secondary institution in Ontario,

    (f)  a hospital within the meaning of the Public Hospitals Act,

  (g)  a board of health, as defined in the Health Protection and Promotion Act,

   (h)  such other persons and entities as may be prescribed; (“organisation du secteur public”)

   (5)  The definition of “public work” in section 1 of the Act is repealed.

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

“service provider organization” means a ministry, part of a ministry or a person or entity designated under subsection 17.1 (1). (“organisation de prestation de services”)

   2.  Subsection 4 (2) of the Act is amended by,

  (a)  striking out “Government related agencies” and substituting “public sector organizations”; and

  (b)  striking out “Government related agency” and substituting “public sector organization”.

   3.  Section 6 of the Act is repealed and the following substituted:

Responsibility of Minister

   6.  It is the responsibility of the Minister, and the employees of the Ministry have power, under the direction of the Minister and the Deputy Minister,

  (a)  to acquire, manage and provide common services for the Government;

  (b)  to acquire, manage and provide particular common services for one or more public sector organizations or related governments,

           (i)  if doing so furthers the interests of the Government, and

          (ii)  if the Ministry and the public sector organization or related government enter into an agreement with respect to those services;

   (c)  to establish specifications and standards concerning the acquisition of commodities, furnishings and equipment by the Government, the cataloguing of commodities, furnishings and equipment and the maintenance, storage and disposal of commodities, furnishings and equipment;

  (d)  to establish specifications and standards concerning the acquisition of commodities, furnishings and equipment by a public sector organization or a related government, the cataloguing of commodities, furnishings and equipment and the maintenance, storage and disposal of commodities, furnishings and equipment,

           (i)  if doing so furthers the interests of the Government, and

          (ii)  if the Ministry and the public sector organization or related government enter into an agreement with respect to those activities;

  (e)  to acquire by purchase, lease or otherwise, commodities, furnishings, equipment and services required by the Government, to store all or any of such commodities, furnishings and equipment and to dispose of all or any of such commodities, furnishings and equipment;

    (f)  to acquire by purchase, lease or otherwise, commodities, furnishings, equipment and services required by a public sector organization or a related government, to store all or any of such commodities, furnishings and equipment and to dispose of all or any of such commodities, furnishings and equipment,

           (i)  if doing so furthers the interests of the Government, and

          (ii)  if the Ministry and the public sector organization or related government enter into an agreement with respect to the commodities, furnishings, equipment and services; and

  (g)  to provide such other services as the Lieutenant Governor in Council assigns to them. 

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

Advisory committees

   6.1  (1)  The Lieutenant Governor in Council or the Minister may,

  (a)  establish advisory committees to advise the Minister on the exercise of his or her powers and the performance of his or her duties, functions and responsibilities;

  (b)  appoint the members of the committees, and designate one member as chair and one or more members as vice-chair; and

   (c)  determine the terms of reference of the committees.

Remuneration and expenses

   (2)  The Lieutenant Governor in Council may determine the remuneration and expenses of persons appointed under clause (1) (b).

   5.  Section 7 of the Act is repealed and the following substituted:

Charge for services, etc.

   7.  Subject to the Financial Administration Act, the Minister may charge for commodities, furnishings, equipment and services provided under this Act.

   6.  Section 8 of the Act is repealed.

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

Commodities, furnishings and equipment vested in Crown

   9.  Except as otherwise provided under any other Act or by the Lieutenant Governor in Council, all commodities, furnishings and equipment, or any interest therein, belonging to the Government shall vest in the Crown.

   8.  Sections 10 and 11 of the Act are repealed.

   9.  Section 13 of the Act is amended by striking out “respecting any public works or property, under the control of the Ministry”.

   10.  Section 16 of the Act is repealed.

   11.  The definition of “service provider organization” in subsection 17.1 (2) of the Act is repealed.

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

Standards re provision of services

   17.2  (1)  The Minister may establish standards for the provision of services by the Ministry or by a service provider organization.

Same

   (2)  A service standard may specify circumstances in which compensation is available if the standard is not met, and it may specify the procedures for requesting compensation.

Compensation

   (3)  If compensation is available under a service standard, the Minister is authorized to pay compensation in an amount that does not exceed the amount of the fee, if any, payable for the service.

Appropriation

   (4)  The money required for the purposes of subsection (3) shall be paid out of money appropriated therefor by the Legislature.

   13.  (1)  Subsection 19 (1) of the Act is amended by striking out “other than the power to expropriate”.

   (2)  Subsections 19 (2), (3), (4) and (5) of the Act are repealed.

   14.  (1)  Clause 20 (a) of the Act is repealed and the following substituted:

  (a)  prescribing fees for the use of commodities, furnishings, equipment and services belonging to or controlled by the Government;

   (2)  Clause 20 (b) of the Act is repealed.

   (3)  Clause 20 (c) of the Act is amended by adding “in respect of commodities, furnishings, equipment and services” at the end.

   (4)  Clause 20 (d) of the Act is amended by striking out “Government related agency” and substituting “public sector organization”.

Commencement

   15.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Subsections 1 (1), (2), (3), (4) and (5) and sections 2 to 10, 13 and 14 come into force on the day Schedule 25 (Ministry of Energy Act, 2011) to the Better Tomorrow for Ontario Act (Budget Measures), 2011 comes into force.

 

schedule 27
ministry of Infrastructure act, 2011

CONTENTS

 

  1.

Definitions

  2.

Ministry continued

  3.

Minister to have charge

  4.

Deputy Minister

  5.

Employees

  6.

Protection from personal liability

  7.

Responsibilities of the Minister

  8.

Procurement policies, public works

  9.

Acquisition and disposal of property

10.

Expropriation

11.

Public works vested in Crown

12.

Instruments creating rights analogous to easements

13.

Government public utilities

14.

Money required by the Ministry

15.

Charge for services

16.

Bonds

17.

Seal

18.

Accounting statement related to financial assistance

19.

Delegation

20.

Advisory committees

21.

Regulations

Complementary Amendments and Repeals

22.

Conservation Authorities Act

23.

Electricity Act, 1998

24.

Energy Consumer Protection Act, 2010

25.

Expropriations Act

26.

Fish and Wildlife Conservation Act, 1997

27.

Green Energy Act, 2009

28.

Historical Parks Act

29.

Housing Development Act

30.

Kawartha Highlands Signature Site Park Act, 2003

31.

Metrolinx Act, 2006

32.

Ministry of Energy and Infrastructure Act

33.

Niagara Parks Act

34.

Ontario Energy Board Act, 1998

35.

Ontario Northland Transportation Commission Act

36.

Ontario Water Resources Act

37.

Provincial Parks and Conservation Reserves Act, 2006

38.

Public Lands Act

39.

St. Lawrence Parks Commission Act

40.

Surveys Act

41.

Wilderness Areas Act

Commencement and Short Title

42.

Commencement

43.

Short title

______________

Definitions

   1.  In this Act,

“commodities” means tangible personal property of every kind; (“fourniture”)

“Deputy Minister” means the Deputy Minister of Infrastructure; (“sous-ministre”)

“Government” means,

  (a)  the Government of Ontario and the Crown in right of Ontario,

  (b)  a ministry of the Government of Ontario,

   (c)  a Crown agency, and

  (d)  any board, commission, authority or unincorporated body of the Crown; (“gouvernement”)

“Minister” means, unless the context requires otherwise, the Minister of Infrastructure or such other member of the Executive Council as may be assigned the administration of this Act under the Executive Council Act; (“ministre”)

“Ministry” means the Ministry of Infrastructure; (“ministère”)

“public sector organization” means,

  (a)  the corporation of any municipality in Ontario,

  (b)  a local board, as defined in the Municipal Affairs Act, and any 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 the corporation of a municipality in Ontario,

   (c)  a board, as defined in the Education Act,

  (d)  a university, college of applied arts and technology or other post-secondary institution in Ontario,

  (e)  a hospital within the meaning of the Public Hospitals Act,

    (f)  a board of health, as defined in the Health Protection and Promotion Act,

  (g)  such other persons and entities, including the Office of the Assembly and the offices of officers of the Assembly, as may be prescribed for the purposes of this definition; (“organisation du secteur public”)

“public work” means any real property or interest in real property belonging to the Government that was acquired by lease or otherwise, including any building or structure constructed, renovated, repaired or improved for the public purposes of the Government or at the expense of the Government and including all fixtures installed or placed in or on or used in connection with such property that belong to the Government, but does not include any work for which money is appropriated by the Legislature as a subsidy. (“ouvrage public”)

Ministry continued

   2.  The Ministry of the public service known in English as the Ministry of Infrastructure and in French as ministère de l’Infrastructure is continued.

Minister to have charge

   3.  The Minister shall preside over and have charge of the Ministry.

Deputy Minister

   4.  The Lieutenant Governor in Council shall appoint a Deputy Minister of Infrastructure who shall be the deputy head of the Ministry.

Employees

   5.  Such employees as are required from time to time for the proper conduct of the business of the Ministry may be appointed under Part III of the Public Service of Ontario Act, 2006.

Protection from personal liability

   6.  (1)  No action or other civil proceeding shall be instituted against the Deputy Minister or any public servant who works in the Ministry, anyone acting under authority delegated by the Minister under section 19, or a member of a committee established under section 20 for any act done in good faith in the execution or intended execution of his or her duty or for any alleged neglect or default in the execution in good faith of his or her duty.

Liability of Crown

   (2)  Subsection (1) does not, by reason of subsections 5 (2) and (4) of the Proceedings Against the Crown Act, relieve the Crown of liability in respect of a tort committed by a person mentioned in subsection (1) to which it would otherwise be subject and the Crown is liable under that Act for any such tort in a like manner as if subsection (1) had not been enacted.

Responsibilities of the Minister

   7.  (1)  The Minister or, subject to the direction and control of the Minister, the Deputy Minister, shall,

  (a)  review matters relating to infrastructure and to public works on a continuing basis with regard to Ontario’s short-term and long-term goals and needs in respect of infrastructure and public works;

  (b)  advise and assist the Government in its dealings with other governments regarding infrastructure matters and growth management;

   (c)  make recommendations, establish policies and undertake programs for the purposes of growth plans and growth management in support of strong communities;

  (d)  make recommendations for the effective co-ordination and development, within Government, of infrastructure and public works;

  (e)  make recommendations regarding priorities for infrastructure and public works;

    (f)  establish policies relating to infrastructure and public works;

  (g)  engage in the planning and development of infrastructure and public works;

   (h)  advise the Government on and be responsible for corridor land within the meaning of Part IX.1 of the Electricity Act, 1998; and

    (i)  engage in such activities, projects and programs as the Minister considers appropriate in the exercise of his or her authority and the performance of his or her duties, functions and responsibilities.

Same, public works

   (2)  The Minister is responsible for,

  (a)  acquiring, leasing and disposing of public works;

  (b)  designing, constructing, renovating, servicing, maintaining, repairing, furnishing, equipping, managing and administering public works; and

   (c)  determining the public works or parts of public works that are open to the public and managing and administering those public works or parts of public works, including,

           (i)  regulating vehicular and pedestrian traffic,

          (ii)  setting apart any building, premises or structure that is a public work, or a part of a public work, for a limited use, and

         (iii)  fixing and collecting fees for parking in any area set aside for parking in, on or under any public work.

Administration of Acts

   (3)  The Minister is responsible for the administration of this Act and any Acts that are assigned to the Minister by the Legislature or by the Lieutenant Governor in Council.

Authority of Minister

   (4)  The Minister or, subject to the direction and control of the Minister, the Deputy Minister may, in respect of any matter for which the Minister has responsibility under this or any other Act,

  (a)  undertake research;

  (b)  establish policies;

   (c)  do any one or more of promoting, commissioning or participating in research, experiments, feasibility studies, pilot or demonstration projects, testing activities and evaluations;

  (d)  develop, co-ordinate and implement plans and programs;

  (e)  promote and engage in public education and the dissemination of information;

    (f)  facilitate the resolution of disputes;

  (g)  enter into agreements for and in the name of the Crown;

   (h)  make grants;

    (i)  make loans, subject to the approval of the Lieutenant Governor in Council; and

    (j)  issue directions to the agencies for which the Minister is responsible.

Same

   (5)  Despite Part I of the Financial Administration Act, the Minister may do the following:

    1.  Receive funds that are not public money within the meaning of subsection 1 (3) of the Financial Administration Act, if the Minister receives the funds under an agreement authorized by clause (4) (g) in relation to an infrastructure project or a public work.

    2.  Exercise control over funds that are not public money within the meaning of subsection 1 (3) of the Financial Administration Act and that are held in an account that is not in the name of the Crown, if the Minister obtains control over the funds under an agreement authorized by clause (4) (g) in relation to an infrastructure project or a public work.

    3.  Establish accounts in the name of the Minister with an entity referred to in subsection 2 (2) of the Financial Administration Act.

    4.  Deposit funds referred to in paragraph 1 or 2 into accounts established under paragraph 3.

    5.  Pay out the funds referred to in paragraph 1 or 2 and the income earned on those funds in accordance with the agreement referred to in paragraph 1 or 2, as the case may be.

Same, income paid into CRF

   (6)  Where income earned on funds referred to in paragraph 1 or 2 of subsection (5) is public money within the meaning of subsection 1 (3) of the Financial Administration Act, the Minister shall cause the income to be paid into the Consolidated Revenue Fund.

Procurement policies, public works

   8.  Before an agreement is entered into for and in the name of the Crown in respect of the construction, renovation, repair or improvement of a public work, the Ministry or a Crown agency for which the Minister is responsible, as the case may be, shall comply with the applicable policies and directives of Management Board of Cabinet.

Acquisition and disposal of property

   9.  (1)  For the purposes of exercising the responsibilities and authorities set out in section 7, the Minister may acquire by purchase, lease or otherwise, and hold property, including an interest in property, for the use or purposes of the Government and the Minister may dispose of all or any part of such property or any such interest by sale, lease or otherwise, when no longer required for the use or purposes of the Government. 

Same

   (2)  The Minister, if requested by the Government or by a public sector organization, may acquire by purchase, lease or otherwise, and hold property, including an interest in property, for the use or purposes of the Government or the public sector organization, and, if requested by the Government or by the public sector organization, the Minister may dispose of all or any part of such property or any such interest by sale, lease or otherwise, when no longer required for the use or purposes of the Government or the public sector organization.

Disposal, dissolution of a corporation

   (3)  The Minister may dispose of property or an interest in property that vests in the Crown as a consequence of the dissolution of a corporation.

Disposal of real property

   (4)  A disposal by the Minister or by a Crown agency to which the Minister has delegated his or her authority under subsection 19 (2) of real property or an interest in real property, by way of grant, sale, lease or otherwise, is subject to the approval of the Lieutenant Governor in Council.

Same

   (5)  Subsection (4) does not apply to,

  (a)  a grant of a lease for a term of less than 21 years;

  (b)  a grant of easement;

   (c)  a transfer of administration and control of an interest in real property among Ministers of the Government of Ontario; or

  (d)  a disposition made under subsection (3).

Expropriation

   10.  (1)  Subject to the Expropriations Act, the Minister, for and in the name of the Crown, may, without consent of the owner, enter on, take and expropriate any land or interest in land that the Minister considers necessary for the use or purposes of the Government.

Lieutenant Governor in Council direction

   (2)  Subject to the Expropriations Act, the Minister, on the direction of the Lieutenant Governor in Council, for and in the name of the Crown, shall, without consent of the owner, enter on, take and expropriate any land or interest in land that the Lieutenant Governor in Council considers necessary for the benefit of the public.

Expropriation by Minister on behalf of Government or public sector organization

   (3)  Subject to the Expropriations Act, the Minister, on the request of the Government or a public sector organization, may, on behalf of the Government or the public sector organization, without consent of the owner, enter on, take and expropriate land or any interest in land, that the Minister considers necessary for the use or purposes of the Government or the public sector organization, for and in the name of the Crown.

Same

   (4)  Subsection (3) applies whether or not the Government or the public sector organization has authority under any other Act to enter on, take and expropriate land or any interest in land without the consent of the owner of the land.

Public works vested in Crown

   11.  Except as otherwise provided in any other Act or by the Lieutenant Governor in Council, all public works vest in the Crown and are under the control of the Minister.

Instruments creating rights analogous to easements

   12.  (1)  A right or interest in, over, above, upon, across, along, through, under or affecting any land or any covenant or condition relating thereto in favour of the Government, in respect of any public work, is valid and enforceable in accordance with the terms of the instrument granting, creating or containing them, despite the fact that the right or interest or the benefit of the covenant or condition is not appurtenant or annexed to or for the benefit of any land of the Government.

Terms of instrument binding on successors

   (2)  On and after the registration of an instrument to which subsection (1) applies in the proper land registry office, all the rights, interests, covenants and conditions granted or created by or contained in the instrument are binding on and enure to the benefit of the heirs, successors, personal representatives and assigns of the parties to the instrument.

Liability of grantor for breach of covenant limited

   (3)  A party to an instrument to which subsection (1) applies or a person to whom subsection (2) applies is not liable for breach of a covenant or condition contained in the instrument committed after the person ceased to be the owner of the land mentioned in the instrument, or after the person ceased to hold the interest in the land by virtue of which the person or the person’s predecessor in title executed the instrument.

Land to remain subject to instrument when sold for taxes

   (4)  Where the land mentioned in an instrument to which subsection (1) applies is sold for taxes, the land shall be deemed to have been sold subject to any right or interest granted or created by and any condition or covenant contained in the instrument.

Application

   (5)  This section applies despite the fact that the right, interest, covenant or condition was granted or created by or contained in an instrument executed before June 18, 1974. 

Government public utilities

Definitions

   13.  (1)  In this section,

“government public utility” means a public utility owned and operated by the Crown as represented by the Minister; (“service public gouvernemental”)

“government public utility easement” means an easement of the Crown as represented by the Minister in respect of a government public utility; (“servitude de service public gouvernemental”)

“public utility” means a water works or water supply system, sewage works, steam or hot water distribution system, electrical power or energy generating, transmission or distribution system, street lighting system, natural or artificial gas works or supply system, or a transportation system. (“service public”)

Registry Act does not apply

   (2)  Part III of the Registry Act does not apply to a claim of a person in respect of a part of a government public utility constructed on land before June 21, 1990 with the consent of the owner of the land.

Interference with utilities

   (3)  No person shall interfere with a part of a government public utility for which there is no government public utility easement unless,

  (a)  the Minister consents; or

  (b)  the interference is authorized by a court order under this section.

Court orders with respect to utilities

   (4)  The Superior Court of Justice may make an order authorizing interference with a part of a government public utility on the application of a person who has an interest in the land where the part is located if the use of the land by the person is substantially affected.

Notice

   (5)  A person making an application for an order under subsection (4) in respect of a part of a government public utility shall give the Minister 90 days notice of the application or such other notice as the court may direct. 

Other orders

   (6)  In making an order under subsection (4), the court may make such other orders as it considers necessary, including an order that the applicant provide an easement for the alternative location of the public utility for such compensation as the court may determine.

Stay of orders

   (7)  The court shall stay an order under subsection (4) at the request of the Minister for such time as the court determines to allow the Government to acquire an interest in land to accommodate the part of the public utility that is subject to the order. 

Right to repair utilities

   (8)  Subject to any court order under this section, the Minister may enter on any land to repair and maintain a government public utility.

Utilities located by mistake

   (9)  If, before June 21, 1990, the Government located a part of a government public utility where it had no right to do so in the mistaken belief that the part was being located on a municipal road allowance, the Crown as represented by the Minister shall be deemed to have an easement in respect of the utility and the owner of the land on which the part is located shall be entitled to compensation for the easement determined in accordance with the Expropriations Act.

Offence

   (10)  Every person who knowingly contravenes subsection (3) is guilty of an offence.

Money required by the Ministry

   14.  The expenditures of the Ministry shall be paid out of money appropriated therefor by the Legislature.

Charge for services

   15.  Subject to the Financial Administration Act, the Minister may charge for commodities and services provided under this Act.

Bonds

   16.  The Minister may require and take security by way of bond, with or without collateral security, or by way of deposit of money for the due performance of an agreement entered into under this Act.

Seal

   17.  (1)  The Lieutenant Governor in Council may authorize a seal for the Ministry.

Same

   (2)  The seal may be reproduced by engraving, lithographing, printing or other method of mechanical reproduction.

Same

   (3)  When reproduced in accordance with subsection (2), the seal has the same effect as if it is manually affixed.

Accounting statement related to financial assistance

   18.  The Minister may require a person or an organization that has received financial assistance under this Act to submit to the Minister a statement prepared by an individual licensed under the Public Accounting Act, 2004 that sets out the details of the disposition of the financial assistance by the person or organization. 

Delegation

Delegation to Ministry

   19.  (1)  Where, under this or any other Act, responsibility or authority is granted to or vested in the Minister, other than the power to expropriate, the Minister may in writing delegate that responsibility or authority to the Deputy Minister or to any public servant who works in the Ministry, subject to the terms and conditions that the Minister sets out in the delegation. 

Delegation to Crown agency

   (2)  The Minister may delegate his or her responsibility or authority under the following provisions to any Crown agency for which the Minister is responsible, subject to the terms and conditions that the Minister sets out in the delegation:

    1.  Subsection 7 (2).

    2.  Clause 7 (4) (g), if the agreement entered into for and in the name of the Crown is in respect of a matter mentioned in subsection 7 (2).

    3.  Subsections 9 (1), (2) and (3).

    4.  Section 10.

Same

   (3)  Subject to the terms and conditions that the Minister sets out in the delegation, the Minister may delegate his or her responsibility or authority under subsection 7 (5) to,

  (a)  the Ontario Infrastructure and Lands Corporation; or

  (b)  if the Minister of Finance approves, any other Crown agency for which the Minister is responsible.

Access to delegations

   (4)  Where the Minister considers it appropriate to do so, the Minister shall take steps that the Minister considers appropriate to ensure that the delegation is readily available to the public.

General or specific

   (5)  A delegation made under this section may be general or specific.

Advisory committees

   20.  (1)  The Lieutenant Governor in Council or the Minister may,

  (a)  establish advisory committees to advise the Minister on the exercise of his or her authority and the performance of his or her duties, functions and responsibilities;

  (b)  appoint the members of the committees, and designate one member as chair and one or more members as vice-chair; and

   (c)  determine the terms of reference of the committees.

Remuneration and expenses

   (2)  The Lieutenant Governor in Council may determine the remuneration and expenses of persons appointed under clause (1) (b).

Regulations

   21.  The Lieutenant Governor in Council may make regulations prescribing persons and entities as public sector organizations for the purpose of clause (g) of the definition of “public sector organization” in section 1.

Complementary Amendments and Repeals

Conservation Authorities Act

   22.  Subsection 32 (2) of the Conservation Authorities Act is amended by striking out “Minister of Government Services” in the two instances in which it appears and substituting in each case “Minister of Infrastructure”.

Electricity Act, 1998

   23.  (1)  The definition of “Minister” in subsection 2 (1) of the Electricity Act, 1998 is amended by striking out “and Infrastructure”.

   (2)  The definition of “Chair of Management Board” in section 114.1 of the Act is repealed.

   (3)  Section 114.1 of the Act is amended by adding the following definition:

“Minister of Infrastructure” means the Minister of Infrastructure or such other member of the Executive Council as may be assigned under the Executive Council Act the powers and duties of the Minister of Infrastructure under this part; (“ministre de l’Infrastructure”)

   (4)  The following provisions of the Act are amended by striking out “Chair of Management Board” wherever it appears and substituting in each case “Minister of Infrastructure”:

    1.  Subsections 114.5 (3) and (9).

    2.  Subsections 114.8 (1), (2), (3), (4), (5) and (6).

    3.  Subsections 114.9 (1), (2), (3), (4) and (5).

    4.  Subsections 114.10 (2) and (4).

    5.  Subsection 114.11 (1).

    6.  Subsections 114.13 (1), (2) and (3).

    7.  Subsections 114.14 (1) and (2).

    8.  Subsections 114.17 (1), (2) and (3).

Energy Consumer Protection Act, 2010

   24.  (1)  The definition of “Minister” in subsection 1 (1) of the Energy Consumer Protection Act, 2010 is amended by striking out “and Infrastructure”.

   (2)  Subsection 1 (3) of the Act is amended by striking out “and Infrastructure”.

   (3)  Subsection 1 (4) of the Act is amended by striking out “and Infrastructure”.

Expropriations Act

   25.  Subsection 5 (4) of the Expropriations Act is amended by striking out “Ministry of Government Services Act” and substituting “Ministry of Infrastructure Act, 2011”.

Fish and Wildlife Conservation Act, 1997

   26.  (1)  Subsection 81 (1) of the Fish and Wildlife Conservation Act, 1997 is amended by striking out “Ministry of Government Services Act” and substituting “Ministry of Infrastructure Act, 2011”.

   (2)  Subsection 81 (3) of the Act is amended by striking out “Minister or the Chair of the Management Board of Cabinet” and substituting “Minister or the Minister of Infrastructure”.

Green Energy Act, 2009

   27.  The definition of “Minister” in subsection 1 (1) of the Green Energy Act, 2009 is amended by striking out “and Infrastructure”.

Historical Parks Act

   28.  Section 2 of the Historical Parks Act is amended by striking out “Ministry of Government Services Act” and substituting “Ministry of Infrastructure Act, 2011”.

Housing Development Act

   29.  Subsection 8 (2) of the Housing Development Act is amended by striking out “conferred by the Ministry of Government Services Act, on the Minister of Government Services” and substituting “conferred by the Ministry of Infrastructure Act, 2011 on the Minister of Infrastructure”.

Kawartha Highlands Signature Site Park Act, 2003

   30.  Section 4 of the Kawartha Highlands Signature Site Park Act, 2003 is amended by striking out “subsection 8 (3) or (4) of the Ministry of Government Services Act” and substituting “section 10 of the Ministry of Infrastructure Act, 2011”.

Metrolinx Act, 2006

   31.  (1)  Subsection 31.1 (14) of the Metrolinx Act, 2006 is amended by striking out “Minister of Energy and Infrastructure” and substituting “Minister of Infrastructure”.

   (2)  Section 39.1 of the Act is repealed and the following substituted:

Ministry of Infrastructure Act, 2011

   39.1  (1)  A transportation infrastructure project is deemed to be a public work under the Ministry of Infrastructure Act, 2011 and, despite section 11 (Public works vested in Crown) of that Act, the real property required for such projects shall be under the control of the Corporation, of one or more subsidiary corporations of the Corporation or of the Corporation and one or more of its subsidiary corporations.

Same

   (2)  Section 8 (Procurement policies, public works) of the Ministry of Infrastructure Act, 2011 does not apply with respect to transportation infrastructure projects undertaken by the Corporation, by one or more subsidiary corporations of the Corporation or by the Corporation and one or more of its subsidiary corporations.

Ministry of Energy and Infrastructure Act

   32.  The Ministry of Energy and Infrastructure Act is repealed.

Niagara Parks Act

   33.  Subsection 8 (1) of the Niagara Parks Act is amended by striking out “conferred by the Ministry of Government Services Act on the Minister of Government Services” and substituting “conferred by the Ministry of Infrastructure Act, 2011 on the Minister of Infrastructure”.

Ontario Energy Board Act, 1998

   34.  (1)  The definition of “Minister” in section 3 of the Ontario Energy Board Act, 1998 is amended by striking out “and Infrastructure”.

   (2)  Subsection 26.1 (1) of the Act is amended by striking out “Ministry of Energy and Infrastructure” in the portion before paragraph 1 and substituting “Ministry of Energy”, and by striking out “Ministry of Energy and Infrastructure Act” in the portion before paragraph 1 and substituting “Ministry of Energy Act, 2011”.

   (3)  Subsection 26.2 (3) of the Act is amended by striking out “Ministry of Energy and Infrastructure Special Purpose Conservation and Renewable Energy Fund” and substituting “Ministry of Energy Special Purpose Conservation and Renewable Energy Fund”.

Ontario Northland Transportation Commission Act

   35.  Subsection 24 (3) of the Ontario Northland Transportation Commission Act is amended by striking out “the Minister of Government Services under the Ministry of Government Services Act” and substituting “the Minister of Infrastructure under the Ministry of Infrastructure Act, 2011”.

Ontario Water Resources Act

   36.  Section 26 of the Ontario Water Resources Act is repealed and the following substituted:

Application of Ministry Acts

   26.  (1)  The Ministry of Government Services Act and the Ministry of Infrastructure Act, 2011 do not apply to personal or real property of the Agency acquired for the purpose of a project or for the provision of water or sewage service by the Agency as defined in section 74.

Disposition of surplus property

   (2)  Subject to the approval of the Minister and the Minister of Infrastructure, the Ontario Infrastructure and Lands Corporation may dispose of real property referred to in subsection (1) that is surplus to the needs of the Province.

Provincial Parks and Conservation Reserves Act, 2006

   37.  Subsection 9 (2) of the Provincial Parks and Conservation Reserves Act, 2006 is amended by striking out “Ministry of Government Services Act” and substituting “Ministry of Infrastructure Act, 2011”.

Public Lands Act

   38.  (1)  Subsection 46 (1) of the Public Lands Act is amended by striking out “Ministry of Government Services Act” and substituting “Ministry of Infrastructure Act, 2011”.

   (2)  Subsection 46 (2) of the Act is repealed and the following substituted:

Agreements for public works

   (2)  The Minister or the Minister of Infrastructure may enter into agreements with the owners of lands respecting the erection, maintenance and operation thereon of a public work within meaning of the Ministry of Infrastructure Act, 2011.

St. Lawrence Parks Commission Act

   39.  Subsection 7 (1) of the St. Lawrence Parks Commission Act is amended by striking out “conferred by the Ministry of Government Services Act on the Minister of Government Services” and substituting “conferred by the Ministry of Infrastructure Act, 2011 on the Minister of Infrastructure”.

Surveys Act

   40.  (1)  Subsection 61 (1) of the Surveys Act is amended by striking out “Minister of Government Services” and substituting “Minister of Infrastructure”.

   (2)  Subsection 61 (3) of the Act is amended by striking out “Minister of Government Services” and substituting “Minister of Infrastructure”.

Wilderness Areas Act

   41.  Section 3 of the Wilderness Areas Act is amended by striking out “Ministry of Government Services Act” and substituting “Ministry of Infrastructure Act, 2011”.

Commencement and Short Title

Commencement

   42.  The Act set out in this Schedule comes into force on the day Schedule 25 (Ministry of Energy Act, 2011) to the Better Tomorrow for Ontario Act (Budget Measures), 2011 comes into force.

Short title

   43.  The short title of the Act set out in this Schedule is the Ministry of Infrastructure Act, 2011.

 

schedule 28
ministry of revenue ACT

   1.  (1)  Subsection 6.1 (3.1) of the Ministry of Revenue Act is amended by striking out “subsection 80 (1) of that Act” at the end and substituting “subsection 80 (2) of that Act”.

   (2)  Clause 6.1 (6) (b) of the Act is amended by striking out “subsections 80 (1), (4), (5), (6) and (7) of the Pension Benefits Act” at the beginning and substituting “section 79.2 and subsections 80 (4) and (9) to (15) of the Pension Benefits Act”.

   (3)  Clause 6.1 (7) (a) of the Act is amended by striking out “clauses 80 (1) (a) and (c) of the Pension Benefits Act” and substituting “clauses 80 (4) (a) and (c) of the Pension Benefits Act”.

   (4)  Clause 6.1 (7) (b) of the Act is amended by striking out “clause 80 (1) (b) of the Pension Benefits Act” at the end and substituting “clause 80 (4) (b) of the Pension Benefits Act”.

Commencement

   2.  This Schedule comes into force on the day section 68 of the Pension Benefits Amendment Act, 2010 comes into force.

 

schedule 29
The north pickering development corporation ACT, 1974

   1.  (1)  The North Pickering Development Corporation Act, 1974 is repealed.

   (2)  Regulation 688 of the Revised Regulations of Ontario, 1980 (North Pickering Planning Area) made under the Act is revoked.

Commencement

   2.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 30
Northern Ontario Grow Bonds corporation Repeal act, 2011

Dissolution of Corporation, transfer of assets and liabilities

   1.  The Northern Ontario Grow Bonds Corporation is dissolved and all its assets and liabilities are hereby transferred to and vested in the Crown in right of Ontario, without compensation.

Continued immunity

   2.  No action or other civil proceeding shall be commenced against a former director, officer, employee or agent of the Northern Ontario Grow Bonds Corporation for any act done in good faith in the exercise or performance or intended exercise or performance of a power or duty under the Northern Ontario Grow Bonds Corporation Act, 2004, the regulations made under that Act, a directive issued under subsection 8 (1) of that Act or the by-laws of the Northern Ontario Grow Bonds Corporation or for any neglect or default in the exercise or performance in good faith of such a power or duty.

Repeal and revocation

Repeal of Act

   3.  (1)  The Northern Ontario Grow Bonds Corporation Act, 2004 is repealed.

Revocation of regulation

   (2)  Ontario Regulation 30/05 (Debt Financing: Eligibility Criteria and Purposes) made under the Act is revoked.

Commencement

   4.  The Act set out in this Schedule comes into force on May 1, 2012.

Short title

   5.  The short title of the Act set out in this Schedule is the Northern Ontario Grow Bonds Corporation Repeal Act, 2011.

 

schedule 31
ontario clean energy benefit ACT, 2010

   1.  Subsection 5 (1) of the Ontario Clean Energy Benefit Act, 2010 is amended by striking out “Subject to subsection (2) and the regulations” at the beginning and substituting “Subject to the regulations”.

   2.  Subsection 9 (2) of the Act is amended by striking out “Subsections 31 (1), (2) and (2.1) of the Retail Sales Tax Act apply” at the beginning and substituting “Subsections 31 (1), (2), (2.1) and (2.2) of the Retail Sales Tax Act apply”.

   3.  Clause 10 (8) (d) of the Act is amended by striking out “subsections 37 (1) and (2) and sections 38 and 39 of the Retail Sales Tax Act apply” and substituting “subsections 37 (1), (1.1) and (2) and sections 37.1, 38 and 39 of the Retail Sales Tax Act apply”.

Commencement

   4.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

schedule 32
Ontario infrastructure and lands corporation act, 2011

CONTENTS

 

General

  1.

Definitions

Corporate Matters

  2.

Amalgamated Corporation

  3.

Status as Crown agent

  4.

Objects of the Corporation

  5.

Exemption, public works

  6.

Powers of the Corporation

  7.

Limitation

  8.

Obtaining funding

  9.

Board of directors

10.

Chief executive officer

11.

Application of general corporate statutes

12.

Board to manage Corporation

13.

Financial by-laws

14.

Delegation

15.

Policies and directives of the Minister

16.

Reviews

17.

Fiscal year of the Corporation

18.

Annual report

19.

Other reports

Employment Matters

20.

Employees

Financial Matters

21.

Revenues not part of CRF

22.

Audits

23.

Financial authority of the Crown

24.

Payment of judgments against the Corporation

25.

Agreement re appropriated funds

Immunities

26.

Waiver of sovereign immunity

27.

Immunity of employees and others

Parking

28.

Parking

Winding Up

29.

Winding up the Corporation

Transitional Matters

30.

Transition

31.

Transition

Subsidiaries and Other Entities

32.

Regulations, subsidiary corporations established by Lieutenant Governor in Council

33.

Regulations, subsidiary corporations acquired by the Corporation

34.

Subsidiaries that are Crown agents

35.

Regulations, trust, partnership or other entity

Regulations

36.

Regulations, general

Complementary Amendments

37.

Amendments to this Act related to the Not-for-Profit Corporations Act

38.

Capital Investment Plan Act

39.

Ontario Infrastructure Projects Corporation Act

Commencement and Short Title

40.

Commencement

41.

Short title

___________

General

Definitions

   1.  In this Act,

“Corporation” means the Ontario Infrastructure and Lands Corporation continued under subsection 2 (1); (“Société”)

“eligible public organization” means an organization described in subsection 4 (2); (“organisation publique admissible”)

“Government” means,

  (a)  the Government of Ontario and the Crown in right of Ontario,

  (b)  a ministry of the Government of Ontario,

   (c)  a Crown agency, and

  (d)  any board, commission, authority or unincorporated body of the Crown; (“gouvernement”)

“Minister” means, except where otherwise indicated, the Minister of Infrastructure or such other member of the Executive Council as may be assigned the administration of this Act under the Executive Council Act; (“ministre”)

“Ministry” means, except where otherwise indicated, the Ministry of Infrastructure; (“ministère”)

“municipality” has the same meaning as in subsection 1 (1) of the Municipal Act, 2001; (“municipalité”)

“public sector organization” has the same meaning as in the Ministry of Infrastructure Act, 2011; (“organisation du secteur public”)

“public work” has the same meaning as in the Ministry of Infrastructure Act, 2011. (“ouvrage public”)

Corporate Matters

Amalgamated Corporation

   2.  (1)  The Ontario Realty Corporation, continued under subsection 2 (2) of the Capital Investment Plan Act, 1993, the Ontario Infrastructure Projects Corporation, continued under subsection 2 (1) of the Ontario Infrastructure Projects Corporation Act, 2006, and the Stadium Corporation of Ontario Limited, incorporated on August 1, 1984 under the Business Corporations Act, are amalgamated and shall continue as a corporation without share capital under the name Ontario Infrastructure and Lands Corporation in English and Société ontarienne des infrastructures et de l’immobilier in French.

Composition

   (2)  The Corporation is composed of the members of its board of directors.

Corporation name change

   (3)  The Minister may, by regulation, change the name of the Corporation.

Status as Crown agent

   3.  (1)  Subject to subsections (2) and (3), the Corporation is a Crown agent for all purposes.

Exception

   (2)  The Corporation may declare in writing in an agreement, security or instrument that it is not acting as a Crown agent for the purposes of the agreement, security or instrument.

Effect of declaration

   (3)  If the Corporation makes a declaration in accordance with subsection (2), the Corporation shall be deemed not to be a Crown agent for the purposes of the agreement, security or instrument and the Crown is not liable for any liability or obligation of the Corporation under the agreement, security or instrument.

Objects of the Corporation

   4.  (1)  Subject to a direction of the Minister under subsection (3), the following are the objects of the Corporation:

    1.  To provide financing for infrastructure purposes prescribed under clause 36 (1) (a) to municipalities and to eligible public organizations described in subsection (2).

    2.  To provide the Government with advice and services, including project management, contract management and development, related to public works.

    3.  To provide financial management for public works managed by the Ministry or by a Crown agency for which the Minister is responsible.

    4.  To carry out the powers, duties and functions delegated by the Minister to the Corporation under the Ministry of Infrastructure Act, 2011.

    5.  To provide advice and services related to real property to public sector organizations prescribed under clause 36 (1) (b) for purposes prescribed under clause 36 (1) (c), when directed to do so in writing by the Minister.

    6.  To advise the Minister on infrastructure projects in Ontario, when directed to do so in writing by the Minister.

    7. To advise the Minister on financial, strategic or other matters involving the Government, when directed to do so in writing by the Minister.

    8.  To implement or assist in the implementation of transactions involving the Government, when directed to do so in writing by the Minister.

    9.  To provide project management and contract management services related to infrastructure projects in Ontario that are not public works, when directed to do so in writing by the Minister.

  10.  To engage in such other related activities as the Lieutenant Governor in Council may prescribe under clause 36 (1) (d).

Eligible public organization

   (2)  For the purposes of paragraph 1 of subsection (1), an eligible public organization is an organization that meets the conditions prescribed under clause 36 (1) (e) and that is one of the following:

    1.  A university, the federated or affiliated college of a university, or other post-secondary educational institution.

    2.  A corporation incorporated under subsection 203 (1) of the Municipal Act, 2001 or subsection 148 (1) of the City of Toronto Act, 2006.

    3.  A corporation incorporated under section 142 of the Electricity Act, 1998, all the shares of which are held by one or more municipal corporations.

    4.  A corporation incorporated as a local housing corporation under Part III of the Social Housing Reform Act, 2000.

    5.  A co-operative housing provider or a non-profit housing provider that provides or will provide housing under a federally, provincially or municipally funded housing program in Ontario.

    6.  A local services board established under the Northern Services Boards Act.

    7.  A not-for-profit long-term care provider licensed or approved under the Long-Term Care Homes Act, 2007.

    8.  A not-for-profit organization that benefits the public and that is prescribed under clause 36 (1) (f) as an eligible public organization.

    9.  A co-operative within the meaning of the Co-operative Corporations Act that benefits the public and that is prescribed under clause 36 (1) (g) as an eligible public organization.

  10.  Subject to the regulations under clause 36 (1) (h), an organization, other than an organization referred in paragraphs 1 to 8, that was prescribed under clause 28 (1) (a) of the Ontario Infrastructure Projects Corporation Act, 2006 immediately before the repeal of that Act.

Ministerial directions, objects of the Corporation

   (3)  The Minister may give directions in writing limiting the scope of the objects set out in subsection (1).

Direction of Minister

   (4)  A direction of the Minister under this section may be general or specific.

Non-application of Legislation Act, 2006, Part III

   (5)  Part III of the Legislation Act, 2006 does not apply to a direction issued under this section.

Access to directions of the Minister

   (6)  Where the Minister considers it appropriate to do so, the Minister shall take steps that the Minister considers appropriate to ensure that a direction under subsection (3) is readily available to the public.

Exemption, public works

   5.  (1)  If the Minister so directs in writing, section 8 of the Ministry of Infrastructure Act, 2011 does not apply in respect of an agreement entered into by the Corporation related to constructing, renovating, repairing or improving a public work.

Direction of Minister

   (2)  A direction of the Minister under subsection (1) may be general or specific.

Non-application of Legislation Act, 2006, Part III

   (3)  Part III of the Legislation Act, 2006 does not apply to a direction under subsection (1).

Powers of the Corporation

   6.  The Corporation has the capacity, rights, powers and privileges of a natural person, except as limited by this Act.

Limitation

   7.  (1)  The Corporation cannot hold real property or an interest in real property in its own name.

Exception

   (2)  Despite subsection (1), the Corporation may hold real property or an interest in real property in its own name under an agreement, security or instrument that includes a declaration under subsection 3 (2).

Same

   (3)  Despite subsection (1), the Corporation may, in its own name, take a security interest in real property or an interest in real property in respect of activities related to paragraph 1 of subsection 4 (1).

Obtaining funding

   8.  (1)  Without limiting the generality of section 6, the Corporation may obtain funding by borrowing money, by issuing bonds, debentures and other securities, and through,

  (a)  the establishment of a subsidiary corporation by Lieutenant Governor in Council under section 32;

  (b)  the acquisition of a subsidiary corporation under section 33;

   (c)  the establishment of a trust, partnership or other entity under section 35; or

  (d)  the acquisition of the assets or, if applicable, the liabilities, of a trust, partnership or other entity under section 35.

Restriction on certain financial activities

   (2)  The Corporation shall not borrow, invest funds or manage financial risks unless,

  (a)  the activity is authorized by a by-law of the Corporation; and

  (b)  the by-law is approved in accordance with section 13.

Co-ordination of certain financial activities

   (3)  Subject to subsection (4), the Ontario Financing Authority shall co-ordinate and arrange all borrowing, investing of funds and managing of financial risks of the Corporation.

Same

   (4)  The Minister of Finance may in writing direct a person other than the Ontario Financing Authority to perform the functions referred to in subsection (3).

Direction of Minister

   (5)  A direction of the Minister of Finance under subsection (4) may be general or specific and may include terms and conditions that the Minister of Finance considers advisable.

Non-application of Legislation Act, 2006, Part III

   (6)  Part III of the Legislation Act, 2006 does not apply to a direction issued under subsection (4).

Board of directors

   9.  (1)  The board of directors of the Corporation is composed of at least five and not more than 13 members, or a number prescribed by regulation, who are appointed by the Lieutenant Governor in Council on the recommendation of the Minister.

Term of office

   (2)  A director shall hold office at pleasure for a term not exceeding three years and may be reappointed for successive terms not exceeding three years each.

Quorum

   (3)  Subject to the by-laws of the Corporation, a majority of the directors of the board constitutes a quorum for the transaction of business.

Chair and vice-chairs

   (4)  The Lieutenant Governor in Council shall designate a director as the chair and may designate one or more directors as vice-chairs.

Acting chair

   (5)  If the chair is absent or unable to act or if the office of chair is vacant, a vice-chair shall act as and have all the powers of the chair.

Same

   (6)  If the chair and vice-chairs are absent from a board meeting, the directors present at the meeting shall appoint an acting chair from among themselves to act as and to have all the powers of the chair during the meeting.

Remuneration

   (7)  A director who is not a public servant appointed under Part III of the Public Service of Ontario Act, 2006 shall be paid remuneration and expenses as determined by the Lieutenant Governor in Council.

Chief executive officer

   10.  The Lieutenant Governor in Council, on the recommendation of the Minister, may appoint a chief executive officer for the Corporation to be responsible for its operation and for the performance of such other functions as are assigned by the Corporation’s board of directors.

Application of general corporate statutes

   11.  The Corporations Act, the Business Corporations Act, the Corporations Information Act and the Loan and Trust Corporations Act do not apply to the Corporation, except as prescribed by regulation.

Board to manage Corporation

   12.  (1)  The board of directors shall manage or supervise the management of the business and affairs of the Corporation.

Delegated duties, etc.

   (2)  The business and affairs of the Corporation include the carrying out of the powers, duties and functions delegated to the Corporation by the Minister under the Ministry of Infrastructure Act, 2011.

By-laws

   (3)  The board may pass by-laws and resolutions regulating its proceedings and generally for the conduct and management of the business and affairs of the Corporation.

Financial by-laws

   13.  (1)  A by-law of the Corporation with respect to borrowing, investing or managing financial risks does not take effect until it is approved by the Minister and the Minister of Finance.

By-laws re borrowing, contents

   (2)  A by-law with respect to borrowing by the Corporation shall not be approved unless the by-law includes the following information:

    1.  The maximum principal amount of borrowing that may be outstanding at any time under the authority of the by-law.

    2.  The period, not to exceed five years, during which the Corporation may borrow under the authority of the by-law.

    3.  The date after which no debts are permitted to remain unpaid under the authority of the by-law.

    4.  Such other terms and conditions as the Minister of Finance may specify.

Delegation

   14.  (1)  The board of directors may, in accordance with the by-laws, 

  (a)  delegate any of its powers to a committee of the board or to one or more directors; and

  (b)  delegate any of its powers to manage the business and affairs of the Corporation to one or more officers of the Corporation.

Terms, conditions and restrictions

   (2)  A delegation under subsection (1) is subject to any terms, conditions and restrictions set out in the delegation.

Same

   (3)  A delegation under subsection (1) may be general or specific.

Exceptions

   (4)  The board cannot delegate its power to make by-laws or to approve the financial statements or the annual report of the Corporation.

Policies and directives of the Minister

   15.  (1)  The Minister may issue policies and directives in writing to the Corporation on matters relating to the exercise or performance of its powers, duties and functions and may include directions with respect to the timing or manner of implementation of the policies or directives.

Corporation to implement

   (2)  The board of directors of the Corporation shall ensure that the policies and directives issued to the Corporation are implemented.

Non-application of Legislation Act, 2006, Part III

   (3)  Part III of the Legislation Act, 2006 does not apply to a policy or directive issued under this section.

Reviews

   16.  (1)  The Minister may appoint one or more persons to review any activity or proposed activity of the Corporation and to report the results of the review to the Minister.

Duty to co-operate

   (2)  If the Minister makes an appointment under subsection (1), the Corporation shall co-operate fully with the review and take all necessary steps to facilitate the review.

Fiscal year of the Corporation

   17.  The fiscal year of the Corporation begins on April 1 in each year and ends on March 31 of the following year.

Annual report

   18.  (1)  The Corporation shall, within 90 days after the end of every fiscal year, submit to the Minister an annual report on its affairs during that fiscal year, signed by the chair of the board of directors.

Contents

   (2)  The annual report shall include,

  (a)  a report on the affairs of any subsidiary corporation of the Corporation established under section 32 or acquired under section 33; and

  (b)  any other information prescribed under clause 36 (1) (k), in the manner prescribed under clause 36 (1) (k).

Financial statements

   (3)  The annual report shall include the audited financial statements of the Corporation and of any subsidiary corporation of the Corporation.

Same

   (4)  Where subsection (3) applies, the audited financial statements of the Corporation shall be consolidated with the audited financial statements of subsidiary corporations.

Tabling

   (5)  The Minister shall submit the annual report to the Lieutenant Governor in Council and shall then table the report before the Assembly if it is in session or, if not, deposit the report with the Clerk of the Assembly.

Disclosure of financial statements

   (6)  Subsection (5) does not prevent the Corporation from giving its financial statements to other persons before the Minister complies with that subsection.

Other reports

   19.  The Corporation shall give any other reports and information to the Minister that the Minister requires.

Employment Matters

Employees

   20.  (1)  The Corporation may employ or otherwise engage persons as it considers necessary for the proper conduct of the business of the Corporation.

Status of employees

   (2)  Employees of the Corporation shall not be appointed under Part III of the Public Service of Ontario Act, 2006 and are not employees of the Crown for any purpose.

Agreements to provide services

   (3)  The Corporation may enter into agreements with any minister of the Crown or chair of a Crown agency for the provision of services to the Corporation by employees of the Crown or employees of the Crown agency, as the case may be.

Financial Matters

Revenues not part of CRF

   21.  (1)  Despite Part I of the Financial Administration Act, the revenues and investments of the Corporation do not form part of the Consolidated Revenue Fund.

Same

   (2)  The revenues of the Corporation shall be applied to carrying out its objects.

Audits

   22.  (1)  The board of directors of the Corporation shall appoint an auditor licensed under the Public Accounting Act, 2004 to audit the accounts and financial transactions of the Corporation annually.

Same

   (2)  The Auditor General may, at any time, audit any aspect of the operations of the Corporation.

Financial authority of the Crown

   23.  (1)  The Lieutenant Governor in Council may raise by way of loan in the manner provided by the Financial Administration Act sums that the Lieutenant Governor in Council considers necessary for the purposes of the Corporation, and the Minister of Finance shall use the sums to make advances to the Corporation by way of loan or to purchase securities issued by the Corporation in the amounts, at the times and on the terms and conditions that the Minister of Finance may determine.

Order authorizing loans, etc.

   (2)  The Lieutenant Governor in Council may by order authorize the Minister of Finance to purchase securities of or make loans to the Corporation in the amounts, at the times and on the terms as the Minister of Finance may determine, subject to the maximum principal amount specified by the Lieutenant Governor in Council that may be purchased or advanced or that may be outstanding at any time.

Payment from the CRF

   (3)  The Minister of Finance may pay out of the Consolidated Revenue Fund any amount required for the purposes of subsections (1) and (2). 

Delegation

   (4)  The Lieutenant Governor in Council may by order delegate any or all of the powers of the Minister of Finance under subsections (1) and (2) to,

  (a)  a public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in the Ministry of Finance, other than in the office of the Minister of Finance;

  (b)  a solicitor engaged to act for the Minister of Finance;

   (c)  the chief executive officer of the Ontario Financing Authority;

  (d)  a public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in the Ontario Financing Authority; or

  (e)  a solicitor engaged to act for the Ontario Financing Authority.

Payment of judgments against the Corporation

   24.  (1)  The Minister of Finance shall pay from the Consolidated Revenue Fund the amount of any judgment against the Corporation that remains unpaid after the Corporation has made reasonable efforts, including liquidating assets, to pay the amount of the judgment.

Exception

   (2)  Subsection (1) does not apply to a judgment against the Corporation relating to an agreement, security or instrument with respect to which the Corporation has made a declaration described in subsection 3 (2).

Agreement re appropriated funds

   25.  (1)  This section applies where,

  (a)  a municipality or eligible public organization has borrowed money from the Corporation for a purpose prescribed under clause 36 (1) (a); and

  (b)  money has been appropriated by the Assembly for payment to the municipality or the eligible public organization.

Agreement re default

   (2)  As security for repayment, the municipality or the eligible public organization may agree in writing with the Corporation that in the event of default on repayment of the amount borrowed under clause (1) (a) or any portion of the amount borrowed, the Minister of Finance may deduct from the money mentioned in clause (1) (b) amounts not exceeding the amounts that the municipality or the organization fails to pay to the Corporation on account of the indebtedness.

Minister of Finance shall deduct

   (3)  If the municipality or the eligible public organization has entered into an agreement under subsection (2) and is in default of repayment to the Corporation, the Minister of Finance shall deduct from the money mentioned in clause (1) (b) amounts not exceeding the amounts the municipality or organization fails to pay to the Corporation on account of the indebtedness and shall pay the amount deducted to the Corporation from the Consolidated Revenue Fund.

Immunities

Waiver of sovereign immunity

   26.  The Corporation may waive any immunity to which it may be entitled outside Ontario as a Crown agent and may submit to the jurisdiction of a court outside Ontario.

Immunity of employees and others

   27.  (1)  No action or other civil proceeding shall be commenced against a director, officer, employee or agent of the Corporation for an act done in good faith in the exercise or performance or intended exercise or performance of a power or duty under this Act or the regulations, under the by-laws of the Corporation or under a policy or directive issued under subsection 15 (1) or for neglect or default in the exercise or performance in good faith of the power or duty.

Immunity of the Crown

   (2)  No action or other civil proceeding shall be commenced against the Crown for any act, neglect or default by a person referred to in subsection (1) or for any act, neglect or default by the Corporation.

Exception

   (3)  Subsection (2) does not apply to a proceeding to enforce against the Crown its obligations under a written contract to which it is a party.

Same

   (4)  Subsections (1) and (2) do not relieve the Corporation of any liability to which it would otherwise be subject with respect to a cause of action arising from any act, neglect or default mentioned in subsection (1).

Parking

Parking

   28.  A by-law of a municipality under the Municipal Act, 2001 or the City of Toronto Act, 2006 that regulates or prohibits the parking or leaving of motor vehicles on land applies to land managed by the Corporation.

Winding Up

Winding up the Corporation

   29.  (1)  The Lieutenant Governor in Council may by order require the board of directors to wind up the affairs of the Corporation, and may by order specify terms relating to the winding up of the Corporation.

Duty of board

   (2)  The board shall prepare a proposed plan for winding up the Corporation and transferring its assets and liabilities and shall give the proposed plan to the Lieutenant Governor in Council.

Plan

   (3)  The plan for winding up the Corporation may provide for,

  (a)  liquidating assets and transferring the proceeds to the Consolidated Revenue Fund or to an agency of the Crown;

  (b)  transferring assets and liabilities to the Crown or to an agency of the Crown; and

   (c)  any other matter relating to the winding up of the Corporation.

Same

   (4)  On the approval of the proposed plan by the Lieutenant Governor in Council, the board shall wind up the affairs of the Corporation and transfer its assets and liabilities, including transferring the proceeds from the liquidation of assets, in accordance with the plan.

Dissolve Corporation

   (5)  When the winding up of the Corporation is complete, the Lieutenant Governor in Council may by order dissolve the Corporation as of the date specified in the order.

Non-application of Legislation Act, 2006, Part III

   (6)  Part III of the Legislation Act, 2006 does not apply to an order of the Lieutenant Governor in Council made under this section.

Transitional Matters

Transition, corporate matters

   30.  (1)  The following occurs when subsection 2 (1) comes into force:

    1.  The Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation and the Stadium Corporation of Ontario Limited cease to exist as entities separate from the amalgamated Corporation.

    2.  All rights, property and assets, other than public works, that belonged to the Ontario Realty Corporation or to the Ontario Infrastructure Projects Corporation immediately before the subsection came into force become the rights, property and assets of the Corporation.

    3.  All public works that belonged to the Ontario Realty Corporation or to the Ontario Infrastructure Projects Corporation immediately before the subsection came into force vest in the Crown as represented by the Minister.

    4.  All rights, property and assets, including public works, that belonged to the Stadium Corporation of Ontario Limited immediately before the subsection came into force become the rights, property and assets of the Crown as represented by the Minister.

    5.  All debts, liabilities and obligations of the Ontario Realty Corporation and the Ontario Infrastructure Projects Corporation immediately before the subsection came into force become the debts, liabilities and obligations of the Corporation.

    6.  All debts, liabilities and obligations of the Stadium Corporation of Ontario Limited immediately before the subsection came into force become the debts, liabilities and obligations of the Crown as represented by the Minister.

    7.  Despite subsection 9 (1), the members of the boards of directors of the Ontario Realty Corporation and the Ontario Infrastructure Projects Corporation holding office immediately before the subsection came into force form the initial board of directors of the Corporation.

    8.  Despite subsection 9 (4), the individual who was the chair of the board of directors of the Ontario Infrastructure Projects Corporation immediately before the subsection came into force is the first chair of the board of directors of the Corporation.

    9.  Despite section 10, the individual holding the position of chief executive officer of the Ontario Infrastructure Projects Corporation immediately before the subsection came into force is the first chief executive officer of the Corporation.

  10.  The by-laws of the Ontario Infrastructure Projects Corporation in effect immediately before the subsection came into force become the by-laws of the Corporation.

  11.  An agreement, security or instrument to which the Ontario Realty Corporation or the Ontario Infrastructure Projects Corporation was a party immediately before the subsection came into force has effect as if,

            i.  the Corporation were substituted for the Ontario Realty Corporation or the Ontario Infrastructure Projects Corporation, as the case requires, as a party to the agreement, security or instrument, and

           ii.  any reference in the agreement, security or instrument to the Ontario Realty Corporation or the Ontario Infrastructure Projects Corporation were a reference to the Corporation.

  12.  Despite paragraph 11, and subject to subsections (3) and (4), if under an agreement mentioned in paragraph 11 the Corporation would gain an interest in real property, the interest vests in the Crown as represented by the Minister.

  13.  An agreement to which the Stadium Corporation of Ontario Limited was a party immediately before the subsection came into force has effect as if,

            i.  the Minister were substituted for the Stadium Corporation of Ontario Limited as a party to the agreement, and

           ii.  any reference in the agreement to the Stadium Corporation of Ontario Limited were a reference to the Minister.

  14.  The Corporation becomes a party to each ongoing proceeding to which the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation or the Stadium Corporation of Ontario Limited was a party immediately before the subsection came into force, replacing the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation, or the Stadium Corporation of Ontario Limited, as the case may be.

  15.  Despite paragraph 14, and subject to subsections (3) and (4), if as a result of a proceeding mentioned in paragraph 14, the Corporation would gain an interest in real property, the interest vests in the Crown as represented by the Minister.

Same, par. 11 of subs. (1)

   (2)  The operation of paragraph 11 of subsection (1) does not constitute a breach, termination or repudiation of the agreement, security or instrument or the frustration of the agreement or an event of default or force majeure.

Same

   (3)  Where the Ontario Infrastructure Projects Corporation or the Ontario Realty Corporation holds an interest in real property under an agreement, security or instrument in respect of which the Ontario Infrastructure Projects Corporation or the Ontario Realty Corporation made a declaration that it was not acting as a Crown agent under subsection 5 (2) of the Ontario Infrastructure Projects Corporation Act, 2006 or subsection 24 (1) of the Capital Investment Plan Act, 1993, paragraph 12 of subsection (1) does not apply and the interest in real property held by the Ontario Infrastructure Projects Corporation or the Ontario Realty Corporation, as the case may be, vests in the Corporation.

Same

   (4)  Where, immediately before subsection 2 (1) came into force, the Ontario Infrastructure Projects Corporation held an interest in real property as security for indebtedness in respect of financing provided under paragraph 1 of section 3 of the Ontario Infrastructure Projects Corporation Act, 2006 under an agreement, security or instrument, paragraph 12 of subsection (1) does not apply and the interest in real property held by the Ontario Infrastructure Projects Corporation vests in the Corporation.

Same, pars. 3 and 11 of subs. (1)

   (5)  For the purposes of paragraphs 3 and 11 of subsection (1), a declaration of the Ontario Realty Corporation or the Ontario Infrastructure Projects Corporation that it was not acting as a Crown agent applies as if it had been made by the Corporation.

Same, references

   (6)  A reference to the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation or the Stadium Corporation of Ontario Limited in any by-law, resolution, agreement or other document shall be read as if it were a reference to the Corporation.

Transition, employment matters

   31.  (1)  On the coming into force of subsection 2 (1), all individuals who were employees of the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation or the Stadium Corporation of Ontario Limited immediately before subsection 2 (1) came into force become employees of the Corporation.

Agreements

   (2)  On the coming into force of subsection 2 (1), all employment agreements in effect immediately before subsection 2 (1) came into force to which the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation or the Stadium Corporation of Ontario Limited was a party continue in effect as if the Corporation were substituted for the Ontario Realty Corporation or the Ontario Infrastructure Projects Corporation or the Stadium Corporation of Ontario Limited, as the case may be, as a party to the agreement.

Same

   (3)  The operation of subsections (1) and (2) does not constitute a breach, termination, repudiation or the frustration of an employment agreement.

Subsidiaries and Other Entities

Regulations, subsidiary corporations established by Lieutenant Governor in Council

   32.  (1)  The Lieutenant Governor in Council may by regulation establish subsidiary corporations of the Corporation with the objects, purposes, powers and duties set out in the regulation and may provide for the constitution and management of the subsidiary corporations.

Same

   (2)  Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations respecting subsidiary corporations established under subsection (1),

  (a)  giving a subsidiary corporation the capacity, rights, powers and privileges of a natural person for carrying out its objects, and providing for any limitations on the capacity, rights, powers and privileges that the Lieutenant Governor in Council considers advisable;

  (b)  providing that a subsidiary corporation is or is not a Crown agent;

   (c)  prescribing provisions of the Corporations Act, the Business Corporations Act, the Corporations Information Act and the Loan and Trust Corporations Act that apply or do not apply to a subsidiary corporation and, in the case of provisions prescribed as applying, prescribing such modifications of those provisions as the Lieutenant Governor in Council considers necessary or advisable;

  (d)  governing the liability of the Corporation or the Crown for an act or omission of,

           (i)  a subsidiary corporation, and

          (ii)  a director, officer, employee or agent of a subsidiary corporation;

  (e)  governing the liability of a director, officer, employee or agent of a subsidiary corporation for an act or omission of the director, officer, employee or agent;

    (f)  subject to section 34, providing that any provision of this Act that applies to the Corporation and that would not otherwise apply to a subsidiary corporation applies to a subsidiary corporation, and prescribing such modifications of those provisions as the Lieutenant Governor in Council considers necessary or advisable;

  (g)  governing the winding up and dissolution of a subsidiary corporation and the transfer of its assets, liabilities, rights and obligations;

   (h)  providing for any other matter that the Lieutenant Governor in Council considers necessary or advisable to ensure that a subsidiary corporation may effectively carry out its powers and duties.

Regulations, subsidiary corporations acquired by the Corporation

   33.  (1)  The Lieutenant Governor in Council may by regulation authorize the Corporation to acquire a subsidiary corporation.

Same

   (2)  In a regulation made under subsection (1), the Lieutenant Governor in Council may specify any terms that are necessary or advisable, in the opinion of the Lieutenant Governor in Council, in relation to the acquisition of the subsidiary corporation.

Same

   (3)  Without limiting the generality of subsections (1) and (2), the Lieutenant Governor in Council may make regulations respecting subsidiary corporations acquired under subsection (1),

  (a)  prescribing provisions of the Corporations Act, the Business Corporations Act, the Corporations Information Act and the Loan and Trust Corporations Act that apply or do not apply to a subsidiary corporation and, in the case of provisions prescribed as applying, prescribing such modifications of those provisions as the Lieutenant Governor in Council considers necessary or advisable;

  (b)  governing the liability of the Corporation or the Crown for an act or omission of,

           (i)  a subsidiary corporation, and

          (ii)  a director, officer, employee or agent of a subsidiary corporation;

   (c)  subject to section 34, providing that any provision of this Act that applies to the Corporation and that would not otherwise apply to a subsidiary corporation applies to a subsidiary corporation, and prescribing such modifications of those provisions as the Lieutenant Governor in Council considers necessary or advisable;

  (d)  governing the winding up and dissolution of a subsidiary corporation and the transfer of its assets, liabilities, rights and obligations;

  (e)  respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable to ensure that a subsidiary corporation may effectively carry out its powers and duties.

Status as Crown agent

   (4)  A subsidiary corporation that was a Crown agent immediately before it was acquired by the Corporation under subsection (1) continues to be a Crown agent after its acquisition, and a subsidiary corporation that was not a Crown agent immediately before it was acquired by the Corporation under subsection (1) continues not to be a Crown agent after its acquisition.

Subsidiaries that are Crown agents

   34.  (1)  The following provisions apply, with necessary modifications, to a subsidiary corporation that is a Crown agent and that is established under section 32 or acquired under section 33:

    1.  Subsections 8 (2), (3), (4) and (5).

    2.  Subsections 13 (1) and (2).

    3.  Sections 15, 16, 17, 19, 21, 22, 23, 26 and 27.

Payment of judgment against subsidiary corporation

   (2)  The Corporation shall pay the amount of any judgment against a subsidiary corporation mentioned in subsection (1) that remains unpaid after the subsidiary corporation has made reasonable efforts, including liquidating assets, to pay the amount of the judgment.

Same

   (3)  The Minister of Finance shall pay from the Consolidated Revenue Fund the amount of any judgment against a subsidiary corporation mentioned in subsection (1) that remains unpaid after,

  (a)  the subsidiary corporation has made reasonable efforts, including liquidating assets, to pay the amount of the judgment; and

  (b)  the Corporation has made reasonable efforts, including liquidating assets, to pay the amount of the judgment that remains unpaid after the subsidiary corporation has made the efforts described in clause (a).

Regulations

   (4)  The Lieutenant Governor in Council may make regulations providing that a subsidiary corporation mentioned in subsection (1) may declare in writing in an agreement, security or instrument that it is not acting as a Crown agent for the purposes of the agreement, security or instrument.

Regulations, trust, partnership or other entity

   35.  (1)  The Lieutenant Governor in Council may by regulation authorize the Corporation to do one or more of the following:

    1.  Establish a trust, partnership or other entity.

    2.  Acquire assets of a trust, partnership or other entity.

    3.  If acquiring assets under paragraph 2, acquire liabilities of the trust, partnership or other entity.

Same

   (2)  In a regulation made under subsection (1), the Lieutenant Governor in Council may specify any terms that are necessary or advisable, in the opinion of the Lieutenant Governor in Council, in relation to,

  (a)  the establishment of a trust, partnership or other entity; or

  (b)  the acquisition of the assets or, if applicable, the liabilities of a trust, partnership or other entity.

Trusts, etc., established by Corporation

   (3)  Without limiting the generality of subsections (1) and (2), the Lieutenant Governor in Council may make regulations respecting trusts, partnerships or other entities established under the authority of paragraph 1 of subsection (1),

  (a)  providing that a trust, partnership or other entity is or is not a Crown agent;

  (b)  providing that any provision of this Act that applies to the Corporation and that would not otherwise apply to a trust, partnership or other entity applies to a trust, partnership or other entity, and prescribing such modifications of those provisions as the Lieutenant Governor in Council considers necessary or advisable;

   (c)  respecting the liability of the Corporation or the Crown for any act or omission of,

           (i)  a trust, partnership or other entity,

          (ii)  the trustees of a trust, partners of a partnership, or members of the governing body of another entity, and

         (iii)  officers, employees or agents of a trust, partnership or other entity;

  (d)  respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable to ensure that a trust, partnership or other entity may effectively carry out its purposes, powers and duties.

Regulations

Regulations, general

   36.  (1)  The Lieutenant Governor in Council may make regulations,

  (a)  prescribing the infrastructure purposes for which the Corporation may provide financing to municipalities and eligible public organizations referred to in paragraph 1 of subsection 4 (1);

  (b)  prescribing public sector organizations for the purposes of paragraph 5 of subsection 4 (1);

   (c)  prescribing the purposes for which the Corporation may provide services and advice related to real property for the purposes of paragraph 5 of subsection 4 (1);

  (d)  prescribing activities for the purposes of paragraph 10 of subsection 4 (1);

  (e)  prescribing conditions for the purposes of subsection 4 (2) relating to eligible public organizations;

    (f)  prescribing not-for-profit organizations that benefit the public as eligible public organizations for the purposes of paragraph 8 of subsection 4 (2);

  (g)  prescribing co-operatives within the meaning of the Co-operative Corporations Act that benefit the public as eligible public organizations for the purposes of paragraph 9 of subsection 4 (2);

   (h)  prescribing dates after which an organization described in paragraph 10 of subsection 4 (2) is no longer eligible to receive financing;

    (i)  prescribing the number of board members of the Corporation for the purposes of subsection 9 (1);

    (j)  prescribing the provisions of the Corporations Act, the Business Corporations Act, the Corporations Information Act and the Loan and Trust Corporations Act that apply with respect to the Corporation for the purposes of section 11 and prescribing such modifications of those provisions as the Lieutenant Governor in Council considers necessary or advisable;

   (k)  prescribing information to be included in the annual report of the Corporation and the manner in which the information is to be presented;

    (l)  governing such transitional matters as the Lieutenant Governor in Council considers necessary or advisable to facilitate the implementation of this Act;

(m)  governing such other matters as the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Act.

Same

   (2)  The Lieutenant Governor in Council may make regulations amending any regulation, whether made by the Lieutenant Governor in Council or a Minister, as the Lieutenant Governor in Council considers necessary or advisable as a consequence of,

  (a)  the amalgamation of the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation and the Stadium Corporation of Ontario Limited to continue as the Ontario Infrastructure and Lands Corporation; or

  (b)  the repeal of the Ministry of Energy and Infrastructure Act, the enactment of the Ministry of Energy Act, 2011 and the Ministry of Infrastructure Act, 2011 and the amendments to the Ministry of Government Services Act.

Complementary Amendments

Amendments to this Act related to the Not-for-Profit Corporations Act, 2010

   37.  The following provisions of this Act are amended by striking out “Corporations Act” wherever it appears and substituting in each case “Not-for-Profit Corporations Act, 2010”.

    1.  Section 11.

    2.  Clause 32 (2) (c).

    3.  Clause 33 (3) (a).

    4.  Clause 36 (1) (j).

Capital Investment Plan Act, 1993

   38.  (1)  The Preamble to the Capital Investment Plan Act, 1993 is amended by adding the following paragraph after the first paragraph:

After the enactment of the Capital Investment Plan Act, 1993, legislation was enacted to amalgamate the Ontario Realty Corporation with the Ontario Infrastructure Projects Corporation and the Stadium Corporation of Ontario Limited to establish the Ontario Infrastructure and Lands Corporation. That legislation included complementary amendments to the Capital Investment Plan Act, 1993.

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

   (3)  Subsection 2 (5) of the Act is repealed and the following substituted:

Application of Part

   (5)  This Part applies to the three corporations established under this section.

   (4)  Subsection 3 (4) of the Act is repealed.

   (5)  Subsection 8 (6) of the Act is repealed.

   (6)  Subsection 9 (3) of the Act is repealed and the following substituted:

Definition, “employee”

   (3)  For the purposes of this section,

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

   (7)  Subsection 11 (1) of the Act is amended by striking out “The Corporations Act” and substituting “The Not-for-Profit Corporations Act, 2010”.

   (8)  Subsection 26 (2) of the Act is amended by striking out “or to the orderly disposition by the Ontario Realty Corporation of real property surplus to the needs of the Province of Ontario” and substituting “or to a disposition under subsection 26 (2) of the Ontario Water Resources Act”.

   (9)  Clause 28 (a) of the Act is amended by striking out “the Corporations Act” and substituting “the Not-for-Profit Corporations Act, 2010”.

   (10)  Part V (sections 58 to 63) of the Act is repealed.

Ontario Infrastructure Projects Corporation Act, 2006

   39.  The Ontario Infrastructure Projects Corporation Act, 2006 is repealed.

Commencement and Short Title

Commencement

   40.  (1)  Subject to subsection (2), the Act set out in this Schedule comes into force on the day Schedule 25 (Ministry of Energy Act, 2011) to the Better Tomorrow for Ontario Act (Budget Measures), 2011comes into force.

Same

   (2)  Section 37 and subsections 38 (7) and (9) come into force on the later of the day Schedule 25 (Ministry of Energy Act, 2011) to the Better Tomorrow for Ontario Act (Budget Measures), 2011 comes into force and the day subsection 4 (1) of the Not-for-Profit Corporations Act, 2010 comes into force.

Short title

   41.  The short title of the Act set out in this Schedule is the Ontario Infrastructure and Lands Corporation Act, 2011.

 

Schedule 33
ontario loan Act, 2011

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 $28.3 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, 2013.

Same

   (2)  The Crown shall not borrow money after December 31, 2014 under the authority of an order in council that authorizes borrowing under this Act unless, on or before December 31, 2014,

  (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 Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Short title

   4.  The short title of the Act set out in this Schedule is the Ontario Loan Act, 2011.

 

schedule 34
Ontario lottery and gaming corporation act, 1999

   1.  The Ontario Lottery and Gaming Corporation Act, 1999 is amended by adding the following section:

Purposes of Act

   0.1  The purposes of this Act are,

  (a)  to enhance the economic development of the Province;

  (b)  to generate revenues for the Province;

   (c)  to promote responsible gaming; and

  (d)  to ensure that anything done for a purpose set out in clause (a), (b) or (c) is also done for the public good and in the best interests of the Province.

   2.  (1)  The definitions of “casino” and “charity casino” in section 1 of the Act are repealed.

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

“employee” means a permanent full-time employee; (“employé”)

   (3)  The definitions of “game of chance” and “gaming premises” in section 1 of the Act are repealed.

   (4)  Section 1 of the Act is amended by adding the following definition:

“gaming site” means premises or an electronic channel maintained for the purpose of playing or operating a lottery scheme; (“site de jeu”)

   (5)  The definition of “lottery scheme” in section 1 of the Act is repealed and the following substituted:

“lottery scheme” has the same meaning as in subsection 207 (4) of the Criminal Code (Canada); (“loterie”)

   (6)  The definition of “slot machine facility” in section 1 of the Act is repealed.

   3.  On the first day that both this section and subsection 4 (1) of the Not-for-Profit Corporations Act, 2010 are in force, subsection 2 (5) of the Act is amended by striking out “The Corporations Act” at the beginning and substituting “The Not-for-Profit Corporations Act, 2010”.

   4.  (1)  Paragraph 2 of section 3 of the Act is amended by striking out “gaming premises” at the end and substituting “gaming sites”.

   (2)  Paragraphs 3 and 4 of section 3 of the Act are repealed and the following substituted:

    3.  To ensure that lottery schemes and gaming sites are conducted, managed and operated in accordance with the Criminal Code (Canada), this Act and the Gaming Control Act, 1992 and the regulations made under them.

    4.  To provide for the operation of any business that the Corporation considers to be reasonably related to operating a gaming site or lottery scheme, including any business that offers goods and services to persons who play lottery schemes in a gaming site.

   (3)  The French version of paragraph 5 of section 3 of the Act is amended by striking out “d’exploiter” and substituting “d’administrer”.

   5.  Subsection 4 (3) of the Act is repealed and the following substituted:

Same, borrowing

   (3)  The Corporation may not borrow money or give security against property except with the approval of the Minister and the Minister of Finance.

   6.  Section 7 of the Act is amended by adding the following subsection:

Service with predecessor corporations

   (3)  Service with the Ontario Lottery Corporation and the Ontario Casino Corporation of an employee shall be deemed to be service with the Corporation for the purpose of determining probationary periods, benefits or any other employment-related entitlements under the Employment Standards Act, 2000 or any other Act or under any employment contract.

   7.  Subsection 11 (1) of the Act is repealed and the following substituted:

Access by Corporation to other records

   (1)  The Corporation shall ensure that any person with whom it has entered into a contract to provide for the operation of a gaming site or a related business is required to make available immediately to the Corporation upon request all reports, accounts, records and other documents in respect of the operation of the gaming site or related business. 

   8.  The heading immediately before section 12 of the Act is repealed and the following substituted:

Gaming Sites

   9.  Section 12 of the Act is amended by striking out “gaming premises” wherever it appears and substituting in each case “gaming site”.

   10.  Sections 13, 13.1, 14, 14.1 and 14.2 of the Act are repealed and the following substituted:

General

Funding of major capital expenditures

   13.  (1)  If the Corporation proposes to undertake a major capital expenditure, the Corporation shall borrow the necessary funds with the approval required by subsection 4 (3).

Major capital expenditure

   (2)  An expenditure is a major capital expenditure for the purposes of this section in either of the following circumstances:

    1.  If it satisfies the prescribed criteria for a major capital expenditure or any class of major capital expenditure.

    2.  If the Minister notifies the Corporation in writing that the expenditure is a major capital expenditure for the purposes of this Act. 

Payments from revenue

   14.  (1)  The Corporation shall make the following payments out of the revenue that it receives from all gaming sites and lottery schemes and the operation of all related businesses, in the following order of priority:

    1.  Payment of prizes and winnings to players.

    2.  Payments that the regulations made under this Act require the Corporation to make to the Consolidated Revenue Fund.

    3.  Payment of the operating expenses of the Corporation.

    4.  Payment of money to the Alcohol and Gaming Commission of Ontario under subsection 8 (2) of the Alcohol and Gaming Regulation and Public Protection Act, 1996.

    5.  Payments required to be made by the Corporation under an agreement relating to the distribution of a portion of the Corporation’s revenues to First Nations of Ontario that is,

            i.  entered into by the Province of Ontario and representatives of First Nations of Ontario, and

           ii.  approved by the Lieutenant Governor in Council on the recommendation of the Minister and the Minister of Finance. 

Same, certain capital expenditures

   (2)  After making the payments required by subsection (1), the Corporation may make payments out of the remaining revenue described in that subsection for capital expenditures in relation to the operation of gaming sites or lottery schemes, other than major capital expenditures referred to in section 13.

Payments from net revenue

   (3)  After making the payments required by subsection (1) and permitted by subsection (2), the Corporation shall pay the amount remaining from the revenue described in subsection (1) into the Consolidated Revenue Fund at such times and in such manner as the Minister of Finance may direct.

Publication of First Nations agreements

   14.1  The Minister shall publish any agreement described in paragraph 5 of subsection 14 (1), and any amendments to such agreements, in The Ontario Gazette

   11.  (1)  The French version of clause 15 (1) (b) of the Act is amended by striking out “exploitées” and substituting “administrées”.

   (2)  The French version of clause 15 (1) (c) of the Act is amended by striking out “exploitée” and substituting “administrée”.

   (3)  Clause 15 (1) (d) of the Act is amended by striking out “a gaming premises” at the end and substituting “a gaming site”.

   (4)  Clauses 15 (1) (e), (f), (f.1), (g) and (h) of the Act are repealed and the following substituted:

  (e)  prohibiting classes of individuals from entering or remaining in a gaming site during the playing of a lottery scheme in the site;

    (f)  prescribing criteria for determining whether an expenditure or class of expenditures is a major capital expenditure for the purposes of section 13;

  (g)  requiring the Corporation to pay into the Consolidated Revenue Fund a specified percentage of the revenue that it receives from the operation of gaming sites, lottery schemes and related businesses under this Act after paying prizes and winnings to players, and prescribing the time for making such payments;

   (h)  exempting any person, premises, channel or lottery scheme from any requirement of this Act or of a regulation made under it, subject to any conditions that may be prescribed;

   (5)  Subsection 15 (4) of the Act is amended by striking out “different classes of person, premises or activity” and substituting “different classes of person, premises, channel, lottery scheme or activity”.

   12.  Subsection 16 (1) and sections 17 to 22 of the Act are repealed.

Consequential amendments

   13.  Sections 2 and 3 of Schedule Q to the Budget Measures and Interim Appropriation Act, 2008 are repealed.

Commencement

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

 

schedule 35
pension benefits ACT

Pension Benefits Act

   1.  (1)  Subsection 14 (4) of the Pension Benefits Act is amended by striking out “79.1”.

   (2)  Section 14 of the Act is amended by adding the following subsection:

Same, certain retired members and former members

   (5)  Without limiting the generality of subsection (4), subsection (1) does not apply with respect to an amendment that relates to a transfer of assets authorized by section 80.1 that affects the transferred members who are entitled to make the election described in clause 80.1 (4) (a.1).

   2.  (1)  Subsection 29 (3) of the Act, as re-enacted by the Statutes of Ontario, 2010, chapter 9, subsection 17 (6), is amended by striking out “A person described in clause (1) (a), (b), (d), (f) or (i)” at the beginning and substituting “A person described in clause (1) (a), (b) or (d), or the person’s agent”.

   (2)  Subsection 29 (6) of the Act is amended by striking out “A person described in clause (1) (a), (b), (d), (f) or (i)” at the beginning and substituting “A person described in clause (1) (a), (b) or (d), or the person’s agent”.

   3.  (1)  Clause 42 (1) (c) of the Act is repealed and the following substituted:

   (c)  if the pension plan so permits, for the purchase for the former member of a life annuity that will not commence before the earliest date on which the former member would have been entitled to receive payment of pension benefits under the pension plan.

   (2)  Subsection 42 (6.2) of the Act is amended by striking out “before June 30, 2011”.

   4.  (1)  Subsection 48 (8) of the Act is repealed and the following substituted:

Dependent children

   (8)  If the pension plan provides for payment of pension benefits to or for a dependent child or dependent children of the member, former member or retired member upon the death of the member, former member or retired member,

  (a)  the commuted value of the payments in respect of employment after December 31, 1986 may be deducted from the entitlement of a beneficiary designated under subsection (6) or of a personal representative under subsection (7); and

  (b)  the commuted value of the payments in respect of employment before January 1, 1987 may be deducted from the entitlement in subsection (8.1) of a beneficiary designated under subsection (6) or of a personal representative under subsection (7).

   (2)  Subsection 48 (8) of the Act, as re-enacted by the Statutes of Ontario, 2010, chapter 9, subsection 33 (6), is repealed.

   5.  Section 68 of the Act is amended by adding the following subsection:

Additional information and documents

   (4.1)  The Superintendent may require the administrator to give specified additional information and documents to the persons entitled to notice of the intended wind up, and to do so within a specified period.

   6.  Subsection 74 (1) of the Act, as re-enacted by the Statutes of Ontario, 2010, chapter 9, subsection 56 (1), is amended by adding the following paragraph:

    3.  The occurrence of such other events as may be prescribed in such circumstances as may be specified by regulation.

   7.  (1)  Subsection 80 (9) of the Act, as re-enacted by the Statutes of Ontario, 2010, chapter 9, section 68, is repealed and the following substituted:

Consent of members, etc.

   (9)  If the employers’ agreement provides for the consent of any member, the consent of any former member, the consent of any retired member or the consent of any other person to the transfer of assets in respect of his or her pension benefits and ancillary benefits for which any eligibility requirements have been met,

  (a)  the agreement must give all members, all former members, all retired members or all other persons, as the case may be, the opportunity to consent to the transfer of assets in respect of their pension benefits and ancillary benefits for which any eligibility requirements have been met; and

  (b)  their prior consent must be obtained in accordance with such requirements as may be prescribed.

   (2)  Paragraph 2 of subsection 80 (13) of the Act, as enacted by the Statutes of Ontario, 2010, chapter 9, section 68, is repealed and the following substituted:

    2.  If the agreement requires the consent of the transferred members, former members and retired members of the original pension plan, or the consent of other persons entitled to benefits under the original pension plan, their consent must have been given for the transfer, and the applicant must give the Superintendent notice of their consent.

   8.  (1)  Subsection 80.1 (2) of the Act is repealed and the following substituted:

Application

   (2)  This section applies if both of the following criteria are satisfied:

    1.  Before the day on which this section comes into force, an employer who contributes under a pension plan (or on whose behalf another person or entity makes contributions under a pension plan) sells, assigns or otherwise disposes of all or part of the employer’s business or all or part of the assets of the employer’s business to another person or entity.

    2.  The pension plan is in a prescribed class of pension plans or is a prescribed pension plan.

   (2)  Subsection 80.1 (4) of the Act is amended by striking out “an agreement” at the end of the portion before clause (a) and substituting “one or more agreements”.

   (3)  Clause 80.1 (4) (a) of the Act is repealed and the following substituted:

  (a)  authorizing eligible employees who are employed by the successor employer on the day this section comes into force to elect to transfer the value of their accrued pension benefits under the original pension plan to the successor pension plan;

(a.1) authorizing eligible employees whose employment with the successor employer or whose membership in the successor pension plan terminated on or after May 18, 2010 and before the date on which this section comes into force to elect to transfer the value of their accrued pension benefits under the original pension plan to the successor pension plan;

   (4)  Section 80.1 of the Act is amended by adding the following subsection:

Same

   (4.1)  A transfer agreement may authorize the election described in clause (4) (a) or (a.1) or in both clauses.

   (5)  Subsection 80.1 (6) of the Act is repealed and the following substituted:

Same, eligible employees

   (6)  The transfer agreement cannot authorize individuals to elect to make the transfer described in clause (4) (a) or (a.1) if they are retired members of the original pension plan at the time the election is to be made.

   9.  Section 80.3 of the Act is amended by adding the following subsection:

Exception

   (4.1)  However, this section does not apply with respect to a transfer of assets under section 6.1 of the Ministry of Revenue Act.

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

Exemptions and Special Arrangements

Arrangements re windup of Nortel pension plans

   102.  (1)  This section applies with respect to the following pension plans:

    1.  The pension plan known as the Nortel Networks Limited Managerial and Non-Negotiated Pension Plan, registered under this Act as number 0342048.

    2.  The pension plan known as the Nortel Networks Negotiated Pension Plan, registered under this Act as number 0587766.

Transfer re pension

   (2)  Despite subsection 73 (2), a person who is receiving a pension from a Nortel pension plan as of the date of the wind up of the plan is entitled to require the administrator to pay an amount equal to the commuted value of the pension into a life income fund that satisfies the prescribed requirements.

Direction

   (3)  The person may exercise his or her entitlement by delivering a direction to the administrator within the prescribed period, and the direction must be in a form approved by the Superintendent and must contain the prescribed information.

Compliance

   (4)  The administrator shall comply with the direction within the prescribed period of time after it is delivered.

Discharge of administrator

   (5)  The administrator is discharged on making the payment in accordance with the direction of the person if the payment complies with this Act and the regulations.

Life income fund

   (6)  In this section,

“life income fund” has the meaning assigned in the regulations.

   11.  Subsection 112 (2) of the Act is amended by striking out “delivered on the seventh day” and substituting “delivered on the fifth day”.

   12.  Subsection 115 (7) of the Act is amended by striking out “June 30, 2011” and substituting “June 30, 2012”.

Complementary Amendment

   13.  Subsection 1 (1) of Schedule 15 to the Helping Ontario Families and Managing Responsibly Act, 2010 is repealed.

Commencement

Commencement

   14.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

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

 

schedule 36
race tracks tax ACT

   1.  Section 6 of the Race Tracks Tax Act is amended by adding the following subsection:

Deemed receipt of registered mail

   (2)  A letter sent to a person by registered mail under subsection (1) is deemed to have been received on the fifth day after the day of mailing unless the person establishes that, although acting in good faith, the person did not receive it or did not receive it until a later date.

   2.  Section 10 of the Act is amended by adding the following subsection:

Application of subrule 60.07 (2), Rules of Civil Procedure

   (1.1)  Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).

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

Recovery of costs

   10.0.1  The Minister is entitled to recover from an operator the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the operator, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 10 (1) (a) for the recovery of any amount payable under this Act.

    4.  Issuance and execution of a warrant referred to in clause 10 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

   4.  Section 11 of the Act is amended by striking out “The provisions of sections 24, 25, 26, 27, 28, 29 and 30 of the Retail Sales Tax Act apply” at the beginning and substituting “Sections 24 to 30 of the Retail Sales Tax Act apply”.

Commencement

   5.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

Schedule 37
retail sales tax act

   1.  (1)  The definition of “qualifying trust” in subsection 1 (1) of the Retail Sales Tax Act is amended by striking out “and that satisfies the criteria prescribed by the Minister” at the end and substituting “and that is a trust prescribed by the Minister or that satisfies the criteria prescribed by the Minister”.

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

Continuation as qualifying trust

   (1.0.2)  A trust that has met the definition of a “qualifying trust” in subsection (1) and has come into existence under subsection (1.0.1) is deemed to continue to be a qualifying trust for the purposes of this Act even if it ceases to meet the requirements set out in that definition.

Treatment of multi-employer trusts

   (1.0.3)  If more than one employer pays amounts into the same trust, the trust shall be treated, for the purposes of this Act, as if the amounts paid by each employer were paid into a separate trust.  The definition of “qualifying trust”, and subsections (1.0.1) and (1.0.2), apply with respect to each separate trust instead of the trust as a whole.

Not a qualifying trust

   (1.0.4)  If a separate trust does not comply with the requirements for being a qualifying trust, the separate trust is taxable as a funded benefits plan or an unfunded benefits plan, as the case may be.

   2.  Section 6 of the Act is repealed and the following substituted:

Sales in bulk

   6.  (1)  This section applies with respect to a sale in bulk that is not completed under section 8 of the Bulk Sales Act before July 1, 2011, but it does not apply with respect to a sale in bulk made pursuant to a written agreement entered into on or before March 29, 2011.

Application re sellers

   (2)  This section applies with respect to a person who, on or before June 30, 2010, held or was required to hold a permit under section 5 and with respect to a person who, after June 30, 2010, holds or is required to hold a permit under section 5.

Seller’s duty to obtain certificate

   (3)  No person described in subsection (2) shall dispose of the person’s stock through a sale in bulk to which the Bulk Sales Act applies without first obtaining a certificate in duplicate from the Minister indicating that all taxes, penalties and interest collectable or payable by the person under any of the following statutes have been paid or indicating that the person has entered into an arrangement satisfactory to the Minister for the payment of such taxes, penalties and interest or for securing their payment:

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

    2.  Fuel Tax Act.

    3.  Gasoline Tax Act.

    4.  Race Tracks Tax Act.

    5.  Retail Sales Tax Act.

    6.  Tobacco Tax Act.

Liability of seller

   (4)  The issuance of a certificate under subsection (3) by the Minister does not affect any liability under the statutes listed in subsection (3) of the person in respect of whom the certificate is issued.

Liability of a purchaser

   (5)  Every person (“purchaser”) purchasing stock through a sale in bulk to which the Bulk Sales Act applies from a person (“seller”) described in subsection (2) shall obtain from the seller the duplicate copy of the certificate furnished under subsection (3) and, if the purchaser fails to do so, the purchaser is responsible to the Minister for payment to the Minister of all taxes, penalties and interest imposed under the statutes listed in subsection (3) that are collectable or payable by the seller.

Transition

   (6)  This section as it reads on June 30, 2011 continues to apply with respect to a sale in bulk made pursuant to a written agreement entered into on or before March 29, 2011 or with respect to a sale in bulk completed under section 8 of the Bulk Sales Act before July 1, 2011.

Repeal

   (7)  This section is repealed on June 30, 2013.

   3.  Section 25 of the Act is amended by adding the following subsections:

Motion to strike out notice of appeal

   (6)  The Minister may move to the Superior Court of Justice to have a notice of appeal struck out in whole or in part.

Notice of motion

   (7)  The Minister shall give written notice of a motion under subsection (6) to the person appealing at least 21 days before the motion is made.

Striking out notice of appeal

   (8)  The court may strike out the notice of appeal in whole or in part upon being satisfied that one or more of the requirements of this section relating to a notice of appeal or to the instituting of an appeal have not been met.

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

Dismissing appeal for delay

   27.1  (1)  If the person appealing fails to set the appeal down for trial within seven years after it is instituted under section 25, the Minister may move to the Superior Court of Justice for an order dismissing the appeal for delay.

Notice of motion

   (2)  The Minister shall give written notice of a motion under subsection (1) to the person appealing at least 21 days before the motion is made.

Order

   (3)  At the hearing of the motion under subsection (1), the person appealing shall show cause why the appeal should not be dismissed for delay and the court may,

  (a)  if it is not satisfied that the appeal should proceed, dismiss the appeal for delay with or without costs; or

  (b)  if it is satisfied that the appeal should proceed,

           (i)  set time periods for completion of the remaining steps necessary to have the appeal placed on a trial list and order that it be placed on a trial list within a specified time, or

          (ii)  make such other order as is just.

Setting aside dismissal

   (4)  An order dismissing an appeal under this section may be set aside in accordance with the Rules of Civil Procedure.

   5.  Section 31 of the Act is amended by adding the following subsection:

Deemed receipt of registered letter

   (2.2)  A registered letter sent to a person or entity under subsection (2) is deemed to have been received on the fifth day after the day of mailing unless the person or entity establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.

   6.  (1)  Subsection 36 (2) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Same

   (2)  If the Minister has knowledge or suspects that within 365 days,

.    .    .    .    .

   (2)  Subclause 36 (2) (b) (i) of the Act is amended by striking out “within ninety days” and substituting “within 365 days”.

   7.  Clause 37 (1) (b) of the Act is repealed and the following substituted:

  (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of a person liable to make a payment or remittance under this Act is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice:

           (i)  any amount required under this Act to be paid by the person,

          (ii)  interest on that amount from the date of the issue of the warrant, and

         (iii)  the costs, expenses and poundage of the sheriff.

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

Recovery of costs

   37.1  The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things: 

    1.  Service of a notice or other document.

    2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities.

    3.  An action under clause 37 (1) (a) for the recovery of tax, interest and penalties.

    4.  Issuance and execution of a warrant referred to under clause 37 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant.

    5.  Other prescribed payments made by or on behalf of the Minister to a third party.

   9.  Subsection 43 (2) of the Act is amended by adding the following clause:

(b.1) the corporation has commenced proceedings under the Companies’ Creditors Arrangement Act (Canada); or

Commencement

   10.  (1)  Subject to subsections (2) and (3), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Section 1 is deemed to have come into force on December 1, 2010.

Same

   (3)  Section 2 comes into force on July 1, 2011.

 

schedule 38
securities act

   1.  Subsection 3.5 (3) of the Securities Act is repealed and the following substituted:

Powers of one commissioner

   (3)  Despite subsection 3 (11) and subject to subsection (4), any two or more members of the Commission may in writing authorize one member of the Commission to exercise any of the powers and perform any of the duties of the Commission, including the power to conduct contested hearings on the merits, and a decision of the member shall have the same force and effect as if made by the Commission. 

   2.  (1)  Section 71 of the Act is amended by adding the following subsection:

Same, investment fund securities

   (1.1)  Subsection (1) does not apply to the dealer in respect of a purchase and sale of an investment fund security offered in a distribution described in that subsection if the regulations prescribe a disclosure document that is required in respect of the purchase and sale and the time and manner in which the disclosure document is to be sent or delivered to a purchaser.

   (2)  Subsection 71 (2) of the Act is repealed and the following substituted:

Withdrawal from purchase

   (2)  An agreement of purchase and sale referred to in subsection (1) is not binding upon the purchaser if the dealer from whom the purchaser purchases the security receives written or telegraphic notice evidencing the intention of the purchaser not to be bound by the agreement of purchase and sale not later than midnight on the second day, exclusive of Saturdays, Sundays and holidays, after receipt by the purchaser of,

  (a)  the latest prospectus and any amendment to the prospectus; or

  (b)  the prescribed disclosure document referred to in subsection (1.1).

   (3)  Subsections 71 (4) and (5) of the Act are repealed and the following substituted:

Time of receipt

   (4)  For the purpose of this section, where the latest prospectus, any amendment to the prospectus or the prescribed disclosure document referred to in subsection (1.1) is sent by prepaid mail, it shall be deemed conclusively to have been received in the ordinary course of mail by the person or company to whom it was addressed.

Receipt of prospectus, disclosure document by agent

   (5)  The receipt of the latest prospectus, any amendment to the prospectus or the prescribed disclosure document referred to in subsection (1.1) by a dealer who is acting as agent of or who thereafter commences to act as agent of the purchaser with respect to the purchase of a security to which subsection (1) or (1.1) applies shall, for the purpose of this section, be receipt by the purchaser as of the date on which the agent received such latest prospectus, amendment to the prospectus or prescribed disclosure document, as the case may be. 

   3.  Section 133 of the Act is repealed and the following substituted:

Liability of dealer or offeror

   133.  Each of the following has a right of action for rescission or damages against the dealer or offeror who failed to comply with the applicable requirement:

    1.  A purchaser of a security to whom a prospectus was required to be sent or delivered but was not sent or delivered in compliance with subsection 71 (1).

    2.  A purchaser of an investment fund security to whom a prescribed disclosure document referred to in subsection 71 (1.1) was required to be sent or delivered but was not sent or delivered in compliance with the regulations.

    3.  A security holder to whom a take-over bid and take-over bid circular or an issuer bid and an issuer bid circular, or any notice of change or variation to any such bid or circular, were required under Part XX to be sent or delivered but were not sent or delivered in compliance with that Part.

   4.  Subsection 143 (1) of the Act is amended by adding the following paragraph:

  54.  Prescribing the disclosure document that is required in respect of the purchase and sale of an investment fund security for the purpose of subsection 71 (1.1), requiring dealers to provide the disclosure document to purchasers and prescribing the time and manner for sending or delivering the disclosure document.

Commencement

   5.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Sections 2, 3 and 4 come into force on a day to be named by proclamation of the Lieutenant Governor.

 

Schedule 39
Supplementary Interim Appropriation Act, 2011

Interpretation

   1.  (1)  Expressions used in this Act have the same meaning as in the Financial Administration Act unless the context requires otherwise.

Same

   (2)  In this Act, a reference to the estimates and supplementary estimates for 2011-2012 means the estimates and supplementary estimates for the fiscal year ending on March 31, 2012 as tabled in the Assembly on or before March 31, 2012.

Additional amounts to be paid or recognized

   2.  All amounts authorized under sections 3, 4 and 5 to be paid out of the Consolidated Revenue Fund or recognized as non-cash expenses or non-cash investments are in addition to the amounts authorized to be paid out of the Consolidated Revenue Fund or recognized as non-cash expenses or non-cash investments under sections 2, 3 and 4 of the Interim Appropriation for 2011-2012 Act, 2010.

Expenses of the public service

   3.  For the fiscal year ending on March 31, 2012, amounts not exceeding a total of $44,058,134,000 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 2011-2012.

Investments of the public service

   4.  For the fiscal year ending on March 31, 2012, amounts not exceeding a total of $1,215,825,000 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 2011-2012.

Expenses of the Legislative Offices

   5.  For the fiscal year ending on March 31, 2012, amounts not exceeding a total of $72,524,200 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 2011-2012.

Expenditures of the public service

   6.  An expenditure in the votes and items set out in the estimates and supplementary estimates for 2011-2012 may be incurred or recognized by the Crown through any ministry to which, during the fiscal year ending on March 31, 2012, 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, 2011.

Short title

   8.  The short title of the Act set out in this Schedule is the Supplementary Interim Appropriation Act, 2011.

 

schedule 40
taxation act, 2007

   1.  Subsection 1 (1) of the Taxation Act, 2007 is amended by adding the following definition:

“cohabiting spouse or common-law partner” has the meaning assigned by section 122.6 of the Federal Act but, in section 104.1 of this Act, has the meaning assigned in that section; (“conjoint ou conjoint de fait visé”)

   2.  The definition of “cohabiting spouse or common-law partner” in subsection 20 (10) of the Act is repealed.

   3.  (1)  Subsection 23 (1) of the Act is amended by adding the following paragraph:

  7.2  Subsections 103.8 (3), 103.9 (3) and (4), 103.10 (3) and (4) and 103.12 (3) with respect to taxation years ending on or after December 31, 2010 that would be base taxation years under Part IV.1 if that Part came into effect at the beginning of 2011.

   (2)  Paragraph 9 of subsection 23 (1) of the Act is amended by striking out “Subsection 104.37 (1)” at the beginning and substituting “Subsections 104.37 (1) and (4)”.

   (3)  Paragraph 10 of subsection 23 (1) of the Act is amended by striking out “Subsection 104.38 (1)” at the beginning and substituting “Subsections 104.38 (1) and (2.1)”.

   (4)  Subsection 23 (3.1) of the Act is amended by striking out “paragraph 8” in the portion before the formula and substituting “paragraph 7.2, 8”.

   4.  (1)  Subsection 84 (2.1) of the Act is repealed and the following substituted:

Death in taxation year

   (2.1)  If an individual dies in a taxation year ending after December 31, 2008, subsection (1) applies to the individual for the year to the extent that the individual, or a legal representative on behalf of the individual, has claimed and the individual has been allowed a tax credit referred to in paragraph 1, 2, 3, 13 or 14 of subsection (1) for the year.

   (2)  Subsection 84 (2.1) of the Act, as re-enacted by subsection (1), is repealed and the following substituted:

Death in taxation year

   (2.1)  If an individual dies in a taxation year ending after December 31, 2008 or a taxation year otherwise indicated, subsection (1) applies to the individual for the year to the extent that the individual, or a legal representative on behalf of the individual, has claimed and the individual has been allowed any of the following tax credits for the year:

    1.  The tax credits referred to in paragraph 1, 2, 3, 13 or 14 of subsection (1).

    2.  The tax credit referred to in paragraph 15 of subsection (1), with respect to taxation years ending after December 31, 2009.

   (3)  Subsection 84 (3) of the Act is amended by striking out “paragraphs 1, 2, 3, 12, 13, 14 and 15” in the portion before clause (a) and substituting “paragraphs 1, 2, 3, 12, 12.1, 13, 14 and 15”.

   5.  (1)  Paragraph 3 of subsection 95 (16) of the Act is amended by striking out “Expenditures incurred by the company in the year that” at the beginning and substituting “With respect to expenditures incurred by the company before March 30, 2011, those expenditures incurred in the year that”.

   (2)  Subsection 95 (16) of the Act is amended by adding the following paragraph:

    4.  With respect to expenditures incurred by the company after March 29, 2011, those expenditures incurred in the year that reasonably relate to the marketing of copies of the published literary work and are incurred by the company within the period that begins 12 months before and ends 12 months after the date of publication of the literary work, including,

            i.  expenditures in respect of promotional tours by the eligible Canadian author of the literary work, except that only 50 per cent of expenditures for meals and entertainment are qualifying expenditures,

           ii.  salaries or wages paid to employees of the company engaged in marketing copies of the published literary work, and

          iii.  amounts expended in respect of promoting and marketing copies of the published literary work.

   6.  The Act is amended by adding the following Part:

part iv.1
ontario trillium benefit

Ontario Trillium Benefit

Ontario Trillium Benefit

   103.2  (1)  For July 2012 and subsequent months, an individual is eligible to be paid an Ontario Trillium Benefit for a month if he or she is resident in Ontario at the beginning of the month.

Amount of Benefit

   (2)  The amount of an individual’s Ontario Trillium Benefit for a month is the sum of the following:

    1.  The amount, if any, of his or her Ontario sales tax credit for the month, as determined under section 103.8.

    2.  The amount, if any, of his or her Ontario energy and property tax credit for the month, as determined under sections 103.9 to 103.11.

    3.  The amount, if any, of his or her Northern Ontario energy credit for the month, as determined under section 103.12.

Status of Benefit

   (3)  The amount of an individual’s Ontario Trillium Benefit for a month is deemed to be an overpayment on account of the individual’s liability for tax under this Act, and the overpayment is deemed to have arisen during that month.

Payment of Benefit

   103.3  (1)  The Ontario Minister may pay an Ontario Trillium Benefit for a particular month to an individual who is eligible for the Benefit.

Small amounts

   (2)  If an amount calculated under section 103.8, 103.9, 103.10 or 103.12 for an individual is not more than $2 for the 12 months that relate to a particular base taxation year, that amount for that 12-month period is deemed to be nil.

Regulations

   (3)  If the total amount of an individual’s Ontario Trillium Benefit is at least $2 but not more than $360 for the 12 months that relate to a particular base taxation year, the amount of the payments to the individual and the manner and time in which the payments are made may be prescribed by the Minister of Finance.

Appropriation

   (4)  The money required to pay the portion of the Ontario Trillium Benefit attributable to the Northern Ontario energy credit shall be paid out of money appropriated for that purpose by the Legislature.

Interpretation

Interpretation

   103.4  (1)  In this Part,

“adjusted income” means, in respect of an individual for a taxation year, his or her adjusted income for the year as determined for the purposes of section 122.5 of the Federal Act; (“revenu rajusté”)

“base taxation year” means, in relation to a month,

  (a)  for any month from July to December, the taxation year that ended on December 31 of the preceding taxation year, or

  (b)  for any month from January to June, the taxation year that ended on December 31 of the second preceding taxation year; (“année de base”)

“designated long-term care home” means, in respect of an individual for a base taxation year, a designated principal residence of the individual that is a long-term care home in Ontario,

  (a)  that was exempt in whole or in part from municipal tax for the year, and

  (b)  for which no grant in lieu of municipal tax is payable by the owner under any statutory authority or, if payable, has not been paid; (“foyer de soins de longue durée désigné”)

“designated principal residence” means, in respect of an individual for a month, a principal residence in Ontario of the individual, the individual’s qualified relation or both of them that is designated by the individual as his or her principal residence in his or her return of income under this Act for the base taxation year that relates to the particular month; (“résidence principale désignée”)

“principal residence” means, in respect of an individual for a month, premises, including a non-seasonal mobile home, that are occupied by the individual, the individual’s qualified relation, or both of them, as their primary place of residence in the base taxation year that relates to the particular month; (“résidence principale”)

“reserve” has the same meaning as in the Indian Act (Canada); (“réserve”)

“return of income” has the meaning assigned by section 122.6 of the Federal Act; (“déclaration de revenu”)

“senior” means an individual who is at least 64 years of age; (“personne âgée”)

“seniors’ income threshold” means, in respect of an individual for a base taxation year, the sum of,

  (a)  the maximum amount for the base taxation year of a pension payable under the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner, within the meaning of that Act, where each of them is a pensioner,

  (b)  the maximum amount for the base taxation 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, within the meaning of that Act, where each of them is a pensioner, and

   (c)  the maximum amount for the base taxation 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, within the meaning of that Act, where each of them is a beneficiary; (“seuil de revenu des personnes âgées”)

“shared-custody parent”, in respect of a qualified dependant at a particular time, means a shared-custody parent as defined in section 122.6 of the Federal Act. (“parent ayant la garde partagée”)

Seniors’ income threshold, rounding

   (2)  If the amount that would otherwise be the seniors’ income threshold for a base taxation year is not a whole dollar amount, it shall be rounded up to the next whole dollar.

Occupancy cost

   (3)  For the purposes of this Part, “occupancy cost” has the same meaning and is determined in the same manner as in Division D of Part IV and, in the application of section 98 for the purposes of this Part, references to a qualifying spouse or qualifying common-law partner are read as references to a qualified relation.

Qualified dependant

For Ontario sales tax credit

   103.5  (1)  For the purposes of section 103.8, an individual is a qualified dependant of another individual for a month,

  (a)  if he or she is a qualified dependant of the individual as defined in subsection 122.5 (1) of the Federal Act; and

  (b)  if he or she is not a person described in subsection 122.5 (2) of the Federal Act.

For other credits

   (2)  For the purposes of sections 103.9, 103.10 and 103.12, an individual is a qualified dependant of another individual for a month,

  (a)  if he or she would be a qualified dependant of the individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (c) of that definition were read as “18 years”; and

  (b)  if he or she is not a person described in subsection 122.5 (2) of the Federal Act.

Change in status

   (3)  For the purposes of sections 103.9, 103.10 and 103.12, if a qualified dependant of an individual attains the age of 18 or becomes a parent who resides with their child after December 31 of a base taxation year that relates to a particular month, the amount of the individual’s credit under each of those sections for the month is determined as though the qualified dependant had not attained the age of 18 or had not become a parent who resides with their child.

Qualified relation

   103.6  (1)  For the purposes of this Part, an individual is a qualified relation of another individual for a month if he or she is a qualified relation of the individual as defined in subsection 122.5 (1) of the Federal Act and is not a person described in subsection 122.5 (2) of the Federal Act.

Deeming provision, certain credits

   (2)  For the purposes of sections 103.9, 103.10 and 103.12, if an individual has a qualified relation at the end of a base taxation year, the individual is deemed to have a qualified relation for every month that relates to that base taxation year.

Same

   (3)  For the purposes of sections 103.9, 103.10 and 103.12, if an individual does not have a qualified relation at the end of a base taxation year, he or she is deemed not to have a qualified relation for every month that relates to that base taxation year.

Exception and election

   (4)  The following rules apply if two individuals are qualified relations in respect of each other but, because of medical necessity, they are living separate and apart at the end of a base taxation year:

    1.  For the purposes of this Part, the individuals may elect not to be qualified relations of each other for the months that relate to that base taxation year.

    2.  They make this election by designating their preference in their returns of income under this Act for that base taxation year.

    3.  If the individuals do not make such an election in this manner, the individuals are considered to be qualified relations of each other for the months that relate to that base taxation year.

Application of Federal Act

   103.7  Subsections 122.5 (5), (6), (6.1), (6.2) and (7) and 160.1 (1.1) and paragraph 164 (1.5) (a) of the Federal Act apply for the purposes of this Part in respect of the Ontario Trillium Benefit as if a reference in any of those provisions to a provision of subdivision a.1 of Division E of Part I of the Federal Act were a reference to the corresponding provision of this Part.

Calculations

Calculation of Ontario sales tax credit

   103.8  (1)  This section governs the determination of the amount, if any, of an individual’s Ontario sales tax credit for a month.

Eligibility

   (2)  An individual is eligible for an Ontario sales tax credit for a particular month if all of the following conditions are satisfied:

    1.  At the beginning of the month, the individual is resident in Ontario.

    2.  At the beginning of the month, the individual is an eligible individual as defined in subsection 122.5 (1) of the Federal Act and is not excluded from being an eligible individual because of subsection 122.5 (2) of the Federal Act.

    3.  The individual and, if required by the Ontario Minister, the person who is the individual’s qualified relation for the month have each filed a return of income under this Act for the applicable base taxation year.

Amount

   (3)  The amount of the eligible individual’s Ontario sales tax credit for the month is the amount calculated using the formula,

in which,

  “A”  is the total of,

         (a)  $260,

         (b)  $260 where the individual has a qualified relation for the month,

          (c)  $260 where the individual has no qualified relation for the month and is entitled to deduct an amount for the applicable base taxation year under subsection 118 (1) of the Federal Act because of paragraph (b) of the definition of “B” in that subsection in respect of a qualified dependant of the individual for the month, and

         (d)  $260 multiplied by the number of qualified dependants of the individual for the month other than a qualified dependant in respect of whom an amount is included under clause (c),

  “B”  is,

         (a)  the greater of $20,000 and the individual’s adjusted income for the base taxation year that relates to the particular month if the individual does not have a qualified relation or a qualified dependant for the month, and

         (b)  the greater of $25,000 and the individual’s adjusted income for the base taxation year that relates to the particular month if the individual has a qualified relation, a qualified dependant or both for the month, and

  “C”  is,

         (a)  $20,000 if the individual does not have a qualified relation or qualified dependant for the month, and

         (b)  $25,000 if the individual has a qualified relation, a qualified dependant or both for the month.

Same, shared-custody parent

   (4)  Despite subsection (3), if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of the particular month, the amount of his or her Ontario sales tax credit for the month is the amount calculated using the formula,

in which,

  “D”  is the amount determined for the month by the formula in subsection (3), calculated without reference to this subsection, and

  “E”  is the amount determined for the month by the formula in subsection (3), calculated without reference to this subsection and calculated as if the individual were not an eligible individual in respect of any qualified dependants in respect of whom the individual is a shared-custody parent.

Seniors’ income threshold

   (5)  Despite subsection (3), if the eligible individual is a senior at the end of the base taxation year and has a qualified relation, qualified dependant or both for the month, and if the amount referred to in clause (b) of the definition of “B” and the amount of clause (b) of the definition of “C” in subsection (3) for the base taxation year (as adjusted under section 23 for a base taxation year after 2010) is less than the seniors’ income threshold for that base taxation year, those clauses shall be read as if they referred to the amount of the senior’s income threshold.

Calculation of Ontario energy and property tax credit (other than for seniors)

   103.9  (1)  This section and sections 103.11 and 103.13 govern the determination of the amount, if any, of an individual’s Ontario energy and property tax credit for a month, if the individual is not a senior at the end of the base taxation year.

Eligibility

   (2)  An individual is eligible for an Ontario energy and property tax credit for a particular month if all of the following conditions are satisfied:

    1.  At the beginning of the month, the individual is resident in Ontario.

    2.  At the beginning of the month, the individual would be an eligible individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (a) of that definition were read as “18 years”.

    3.  At the beginning of the month, the individual is not a person described in subsection 122.5 (2) of the Federal Act.

    4.  On the last day of the applicable base taxation year, the individual had a designated principal residence in Ontario and was resident in Ontario.

    5.  The individual and, if required by the Ontario Minister, the person who is the individual’s qualified relation for the month have each filed a return of income under this Act for the applicable base taxation year.

Amount

   (3)  If the eligible individual is not a senior at the end of the applicable base taxation year, the amount of his or her Ontario energy and property tax credit for the month is the amount calculated using the formula,

in which,

  “F”  is the individual’s energy amount equal to the lesser of,

         (a)  $200, and

         (b)  the sum of,

                   (i)  the amount, if any, of the individual’s occupancy cost for the base taxation year less any amount included under paragraph 5 of subsection 98 (2) or paragraph 5 of subsection 98 (3),

                  (ii)  the energy costs, if any, paid for the base taxation year by or on behalf of the individual or the individual’s qualified relation in respect of a designated principal residence of the individual on a reserve in Ontario, if the individual is resident on a reserve in Ontario at any time in the year, and

                 (iii)  20 per cent of the amount, if any, paid by or on behalf of the individual or the individual’s qualified relation for accommodation for the individual at any time in the base taxation year in a designated long-term care home,

  “G”  is the individual’s property tax amount equal to the least of,

         (a)  $700,

         (b)  the individual’s occupancy cost for the base taxation year, and

          (c)  the sum of,

                   (i)  the lesser of $50 and the individual’s occupancy cost for the base taxation year, and

                  (ii)  an amount equal to 10 per cent of the individual’s occupancy cost for the base taxation year,

  “H”  is,

         (a)  the greater of $20,000 and the individual’s adjusted income for the base taxation year, if the individual does not have a qualified relation or a qualified dependant for the month, or

         (b)  the greater of $25,000 and the individual’s adjusted income for the base taxation year, if the individual has a qualified relation, a qualified dependant or both for the month, and

   “J”  is,

         (a)  $20,000, if the individual does not have a qualified relation or a qualified dependant for the month, or

         (b)  $25,000, if the individual has a qualified relation, a qualified dependant or both for the month.

Same, shared-custody parent

   (4)  Despite subsection (3), if the eligible individual, other than an individual who is a senior at the end of the applicable base taxation year, is a shared-custody parent in respect of a qualified dependant for the particular month and did not have any other qualified dependants or a qualified relation for the month, the amount of his or her Ontario energy and property tax credit for the month is the amount that would be determined under subsection (3) if the definitions of “H” and “J” in that subsection read as follows:

  “H”  is the amount determined by the formula,

in which,

         “K”  is the greater of $20,000 and the individual’s adjusted income for the base taxation year, and

         “L”  is the greater of $25,000 and the individual’s adjusted income for the base taxation year, and

   “J”  is $22,500.

Calculation of Ontario energy and property tax credit, seniors

   103.10  (1)  This section and sections 103.11 and 103.13 govern the determination of the amount, if any, of an individual’s Ontario energy and property tax credit for a month if the individual is a senior at the end of the applicable base taxation year.

Eligibility

   (2)  Subsection 103.9 (2) applies to determine whether the senior is eligible for an Ontario energy and property tax credit for a particular month.

Amount for seniors

   (3)  Subject to subsection (6), if the eligible individual is a senior at the end of the applicable base taxation year, the amount of his or her Ontario energy and property tax credit for the month is the amount calculated using the formula,

in which,

  “F”  has the same meaning as in subsection 103.9 (3),

“M”  is the individual’s property tax amount equal to the least of,

         (a)  $825,

         (b)  the individual’s occupancy cost for the base taxation year, and

          (c)  the sum of,

                   (i)  the lesser of $425 and the individual’s occupancy cost for the base taxation year, and

                  (ii)  an amount equal to 10 per cent of the individual’s occupancy cost for the base taxation year,

  “N”  is,

         (a)  the greater of $25,000 and the individual’s adjusted income for the base taxation year, if the individual does not have a qualified relation or a qualified dependant for the month, or

         (b)  the greater of $30,000 and the individual’s adjusted income for the base taxation year, if the individual has a qualified relation, a qualified dependant or both for the month, and

  “P”  is,

         (a)  $25,000, if the individual does not have a qualified relation or a qualified dependant for the month, or

         (b)  $30,000, if the individual has a qualified relation, a qualified dependant or both for the month.

Same, senior who is shared-custody parent

   (4)  Despite subsection (3), if an eligible individual who is a senior at the end of the applicable base taxation year is a shared-custody parent in respect of a qualified dependant for the particular month and did not have any other qualified dependants or a qualified relation for the month, the amount of his or her Ontario energy and property tax credit for the month is the amount that would be determined under subsection (3) if the definitions of “N” and “P” in that subsection read as follows:

  “N”  is the amount determined by the formula,

in which,

         “Q”  is the greater of $25,000 and the individual’s adjusted income for the base taxation year, and

         “R”  is the greater of $30,000 and the individual’s adjusted income for the base taxation year, and

  “P”  is $27,500.

Seniors’ income threshold

   (5)  Despite subsection (3), if the amount referred to in clause (b) of the definition of “N” in subsection (3) for the base taxation year (as adjusted under section 23 for a base taxation year after 2010) is less than the seniors’ income threshold for that base taxation year,

  (a)  the amount referred to in clause (b) of the definition of “N” in subsection (3), the amount of clause (b) of the definition of “P” in subsection (3) and the amount referred to in the definition of “R” in subsection (4) shall be read as if they referred to the amount of the seniors’ income threshold; and

  (b)  the amount of the definition of “P” in subsection (4) shall be read as the average of,

           (i)  the amount referred to in the definition of “Q” in subsection (4) (as adjusted under section 23 for a base taxation year after 2010), and

          (ii)  the amount of the seniors’ income threshold.

Reduction in tax credit

   (6)  If an individual who is a senior at the end of the applicable base taxation year receives a grant under section 104.1 for the base taxation year, the amount determined in respect of the senior for a particular month under subsection (3) is reduced by one-twelfth of the amount, if any, of the amount by which the sum of “S” and “T” exceeds “U” where,

  “S”  is the amount, if any, by which 12 times the amount determined in respect of the senior under subsection (3) before the application of this subsection exceeds the amount of “F” in subsection (3),

  “T”  is the amount of the grant under section 104.1 which the senior received for the base taxation year, and

  “U”  is the amount of the individual’s occupancy cost for the base taxation year, as determined for the purposes of this Part.

Rules relating to the Ontario energy and property tax credit

   103.11  (1)  The rules set out in this section apply in determining the amount, if any, of an individual’s Ontario energy and property tax credit under section 103.9 or 103.10.

Qualified relation, one individual is senior

   (2)  If the individual has a qualified relation at the end of a particular base taxation year but only one of them is a senior, only the senior may receive an Ontario energy and property tax credit for the months that relate to that base taxation year.

Two or more individuals, one principal residence

   (3)  If two or more individuals inhabit the same principal residence in a particular base taxation year and each of them is entitled to receive an Ontario energy and property tax credit in respect of the residence for a month that relates to that base taxation year, the total occupancy cost relating to the residence is allocated to each of them according to the following:

    1.  The beneficial ownership of each of them in the principal residence, if the principal residence is not a non-seasonal mobile home and is not a residence occupied pursuant to a life lease or a lease having a term of 10 years or more.

    2.  The portion of the rent for the principal residence that was paid by or on behalf of each of them in respect of the occupation of the residence in the year.

    3.  In the case of a principal residence that is a non-seasonal mobile home owned and occupied by one or both of them, the amount paid for the year by or on behalf of each of them to the owner of the land on which the mobile home is located that can reasonably be considered to have been paid to compensate the owner for municipal tax assessed against the land for the year and the amount of municipal tax that was paid by or on behalf of each of them for the year in respect of the mobile home.

    4.  In the case of a principal residence occupied pursuant to a life lease or a lease having a term of 10 years or more where the lease has been paid in full, the same percentage of the amount of municipal tax that is reasonably applicable to the residence for the taxation year as the percentage interest of each of them in the lease.

Calculation of Northern Ontario energy credit

   103.12  (1)  This section and section 103.13 govern the determination of the amount, if any, of an individual’s Northern Ontario energy credit for a month.

Eligibility

   (2)  An individual is eligible for a Northern Ontario energy credit for a particular month if all of the following conditions are satisfied:

    1.  At the beginning of the month, the individual is resident in Northern Ontario.

    2.  On the last day of the applicable base taxation year, the individual had a designated principal residence in Northern Ontario and was resident in Northern Ontario.

    3.  At the beginning of the month, the individual would be an eligible individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (a) of that definition were read as “18 years”.

    4.  At the beginning of the month, the individual is not a person described in subsection 122.5 (2) of the Federal Act.

    5.  The individual, or the person who is his or her qualified relation for the month, or a person on behalf of either of them,

            i.  paid municipal tax, rent or other amounts in respect of a designated principal residence of the individual for the base taxation year that would be included in computing the individual’s occupancy cost for the purposes of section 98, if the designated principal residence is situated in Northern Ontario and is not an excluded premises,

           ii.  paid taxes, charges or rates, as may be prescribed by the Minister of Finance, in respect of a designated principal residence of the individual for the base taxation year, if the designated principal residence is situated in Northern Ontario and is not an excluded premises,

          iii.  paid an amount in respect of the supply of electricity or other source of energy to the individual’s designated principal residence for the base taxation year, if the residence is situated on a reserve in Northern Ontario and is not an excluded premises, or

          iv.  paid an amount for the individual’s accommodation at any time in the base taxation year in a designated long-term care home, if it is situated in Northern Ontario and is not an excluded premises.

    6.  The individual and, if required by the Ontario Minister, the person who is the individual’s qualified relation for the month have each filed a return of income under this Act for the applicable base taxation year.

Amount

   (3)  The amount of the eligible individual’s Northern Ontario energy credit for the month is the amount determined under paragraph 1, 2 or 3 as applicable:

    1.  If the individual does not have a qualified relation or a qualified dependant for the month, the amount calculated using the formula,

in which “V” is the amount, if any, by which the individual’s adjusted income for the base taxation year exceeds $35,000.

    2.  If the individual has a qualified dependant or a qualified relation, or both, for the month, the amount calculated using the formula,

in which “W” is the amount, if any, by which the individual’s adjusted income for the base taxation year exceeds $45,000.

    3.  Despite paragraph 2, if the individual has a qualified dependant in respect of whom the individual is a shared-custody parent but does not have any other qualified dependants or any qualified relation for the month, the amount is the total of “X” and “Y”, where,

         “X”  is the amount calculated using the formula,

in which “V” has the same meaning as in paragraph 1, and

         “Y”  is the amount calculated using the formula,

        in which “W” has the same meaning as in paragraph 2.

Definitions

   (4)  In this section,

“excluded premises” means a student residence designated by the Ontario Minister and other such premises as may be prescribed by the Minister of Finance; (“locaux exclus”)

“municipal tax” has the same meaning as in subsection 98 (1); (“impôts municipaux”)

“Northern Ontario” means the geographic areas named and described in Schedule 2 to Ontario Regulation 180/03 (Division of Ontario into Geographic Areas) made under the Territorial Division Act, 2002 as Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming. (“Nord de l’Ontario”)

General

Eligibility where two or more potential claimants

   103.13  (1)  If an individual has a qualified relation at the end of a base taxation year and receives a grant under section 104.1 for that year, the individual and not his or her qualified relation may receive the following credits under this Part for the months that relate to that year:

    1.  An Ontario energy and property tax credit.

    2.  A Northern Ontario energy credit.

Same

   (2)  If an individual has a qualified relation at the end of a base taxation year and the individual’s Ontario Trillium Benefit for a month relating to that taxation year includes an amount for the Northern Ontario energy credit, the individual and not his or her qualified relation may receive an Ontario energy and property tax credit for the month.

Same, if Ontario sales tax credit received

   (3)  A regulation made by the Minister may provide that, if an individual has a qualified relation at the end of a base taxation year and the individual applies to receive an Ontario Trillium Benefit that includes an amount for an Ontario sales tax credit for a particular month, the individual and not his or her qualified relation may apply for, and receive, an Ontario energy and property tax credit and a Northern Ontario energy credit for the month.

Effect of death of qualified relation or qualified dependant on calculations

   103.14  (1)  Subsection (2) applies for the purposes of this Part if an individual (the “specified individual”) dies after December 31 of a base taxation year to which a particular month relates and before the beginning of the particular month and if the individual would have been, but for his or her death,

  (a)  an eligible individual at the beginning of the month who has a qualified relation or qualified dependant; or

  (b)  an individual who is a qualified relation or a qualified dependant in respect of an eligible individual at the beginning of the month.

Continuation of credit

   (2)  If this subsection applies in respect of a specified individual, the entitlement of the specified individual, or of an eligible individual in respect of whom the specified individual is a qualified relation or a qualified dependant, to an Ontario energy and property tax credit or a Northern Ontario energy credit for the particular month under this Part shall be determined as if the specified individual had not died.

Repayment of amounts

   103.15  (1)  If it is determined that an individual received payment of an Ontario Trillium Benefit to which he or she is not entitled or received an amount greater than the amount to which he or she is entitled, the individual shall repay the amount or the excess amount, as the case may be, to the Ontario Minister.

Exception

   (2)  Subsection (1) does not apply if the amount that is repayable for a year is not more than $2.

Recovery of excess amounts

   (3)  An amount repayable under subsection (1) that has not been repaid to the Ontario Minister constitutes a debt to the Crown in right of Ontario and may be recovered by way of deduction, set-off or in any court of competent jurisdiction in proceedings commenced at any time or in any other manner provided by this Act.

Special circumstances

   (4)  If owing to special circumstances it is deemed unreasonable to demand repayment of the whole amount repayable under subsection (1), the Ontario Minister may accept such amount as he or she considers proper.

No interest payable

   103.16  No interest is payable on the amount of an Ontario Trillium Benefit paid by the Ontario Minister or repayable by an individual under this Part.

No assignment, etc., of amounts

   103.17  (1)  An amount payable as an Ontario Trillium Benefit or an entitlement to the payment of an Ontario Trillium Benefit shall not be assigned, charged, attached or given as security and shall not be garnished.

Exception, family orders

   (2)  Subsection (1) does not affect or restrict the garnishment or attachment of payments under this Part pursuant to the Family Orders and Agreements Enforcement Assistance Act (Canada).

   7.  The definition of “cohabiting spouse or common-law partner” in subsection 104 (1) of the Act is repealed.

   8.  (1)  The English version of clause (a) of the definition of “A” in subsection 104.1 (3) of the Act is amended by striking out “cohabitating spouse” and substituting “cohabiting spouse”.

   (2)  Section 104.1 of the Act is amended by adding the following subsection:

Late applications for grant

   (4.2)  Despite subsection (4), paragraph 164 (1.5) (a) of the Federal Act applies to permit the Ontario Minister to accept an application for the grant for a taxation year later than the time period set out in subsection (4).

   (3)  Subsection 104.1 (5.1) of the Act is repealed and the following substituted:

Exception, who may apply and receive grant

   (5.1)  Despite subsection (5), if an eligible senior has a cohabiting spouse or common-law partner on December 31 in a taxation year ending after December 31, 2008 and claims or receives any of the following for a month or specified month that relates to that taxation year, the eligible senior and not his or her cohabiting spouse or common-law partner may apply for and receive a grant under this section for the taxation year:

    1.  An Ontario Trillium Benefit under Part IV.1 that includes an amount for an Ontario energy and property tax credit or for a Northern Ontario energy credit.

    2.  A Northern Ontario energy credit under Part V.6.

    3.  An Ontario energy and property tax credit under section 101.2 or Part V.8.

   (4)  Subsections 104.1 (7) and (8) of the Act are repealed and the following substituted:

Minimum grant

   (7)  Despite subsection (3), if the amount of an eligible senior’s grant under this section for a taxation year, as otherwise calculated, is greater than $0.50 but less than $25, the amount of the grant for the year is $25.

Exception, taxation years before 2011

   (7.1)  Despite subsections (3) and (7), if the amount of an eligible senior’s grant under this section for a taxation year before 2011, as otherwise calculated, is greater than $1 but less than $25, the amount of the grant for the year is $25.

Small amount

   (8)  Despite subsection (3), if the amount of an eligible senior’s grant under this section for a taxation year, as otherwise calculated, is $0.50 or less, no grant is payable under this section.

Exception, taxation years before 2011

   (8.1)  Despite subsections (3), (7) and (8), if the amount of an eligible senior’s grant under this section for a taxation year before 2011, as otherwise calculated, is $1 or less, no grant is payable under this section.

   9.  Part V.3 of the Act is amended by adding the following section:

Discontinuation of tax credit

   104.10.1  The Ontario sales tax credit established under this Part is discontinued on July 1, 2012.

   10.  (1)  Subsection 104.11 (1) of the Act is amended by adding the following definition:

“senior” means an individual who is 64 years of age or more; (“personne âgée”)

   (2)  Subsection 104.11 (1) of the Act is amended by adding the following definition:

“specified month” for a taxation year means a month specified for a taxation year under subsection 122.5 (4) of the Federal Act; (“mois déterminé”)

   (3)  Subsection 104.11 (2) of the Act is amended by adding “and paragraph 164 (1.5) (a)” after “and 160.1 (1.1)”.

   (4)  Paragraph 1 of subsection 104.11 (4) of the Act is amended by adding at the end “at the beginning of the specified month”.

   (5)  Paragraph 2 of subsection 104.11 (4) of the Act is amended by striking out “on the first day of the month immediately preceding the specified month” at the end and substituting “at the beginning of the specified month”.

   (6)  Paragraph 3 of subsection 104.11 (4) of the Act is amended by adding “for the specified month” after “the individual’s qualified relation”.

   (7)  Clause (b) of the definition of “A” in subsection 104.11 (5) of the Act is amended by adding “for the specified month” at the end.

   (8)  Clause (c) of the definition of “A” in subsection 104.11 (5) of the Act is repealed and the following substituted:

          (c)  $260 where the individual has no qualified relation for the specified month and is entitled to deduct an amount for the taxation year under subsection 118 (1) of the Federal Act because of paragraph (b) of the definition of “B” in that subsection in respect of a qualified dependant of the individual for the specified month, and

   (9)  Clause (d) of the definition of “A” in subsection 104.11 (5) of the Act is amended by adding “for the specified month” after “number of qualified dependants of the individual”.

   (10)  The definition of “B” in subsection 104.11 (5) of the Act is amended,

  (a)  by adding “for the specified month” after “or a qualified dependant” in clause (a); and

  (b)  by adding “for the specified month” after “a qualified relation, a qualified dependant or both” in clause (b).

   (11)  The definition of “C” in subsection 104.11 (5) of the Act is amended,

  (a)  by adding “for the specified month” after “or qualified dependant” in clause (a); and

  (b)  by adding “for the specified month” at the end of clause (b).

   (12)  Subsection 104.11 (5.1) of the Act is repealed and the following substituted:

Seniors’ income threshold

   (5.1)  Despite subsection (5), if an eligible individual is a senior on December 31 of the taxation year and has a qualified relation, qualified dependant or both for a specified month in relation to the taxation year, and if the amount referred to in clause (b) of the definition of “B” and the amount of clause (b) of the definition of “C” in subsection (5) for the taxation year (as adjusted under section 23 for a taxation year after 2010) is less than the specified threshold for that year, those clauses shall be read as if they referred to the amount of the specified threshold for the purposes of determining the eligible individual’s Ontario sales tax credit for the specified month under this Part.

   (13)  Subsection 104.11 (6) of the Act is repealed.

   11.  (1)  Subparagraph 1 i of subsection 104.12 (6) of the Act is amended by striking out “April 30, 2011” and substituting “June 30, 2011”.

   (2)  Subparagraph 1 ii of subsection 104.12 (6) of the Act is amended by striking out “April 30, 2011” at the end and substituting “June 30, 2011”.

   (3)  Subparagraph 1 i of subsection 104.12 (7) of the Act is amended by striking out “April 30, 2011” and substituting “June 30, 2011”.

   (4)  Subparagraph 1 ii of subsection 104.12 (7) of the Act is amended by striking out “April 30, 2011” at the end and substituting “June 30, 2011”.

   (5)  Subparagraph 1 i of subsection 104.12 (8) of the Act is amended by striking out “April 30, 2012” and substituting “June 30, 2012”.

   (6)  Subparagraph 1 ii of subsection 104.12 (8) of the Act is amended by striking out “April 30, 2012” at the end and substituting “June 30, 2012”.

   (7)  Subsection 104.12 (15) of the Act is amended,

  (a)  by striking out “April 30, 2013” and substituting “June 30, 2013”; and

  (b)  by striking out “May 1, 2013” at the end and substituting “July 1, 2013”.

   (8)  Clause 104.12 (18) (b) of the Act is amended by striking out “April 30, 2013” at the end and substituting “June 30, 2013”.

   12.  (1)  The definition of “production year” in section 104.13 of the Act is amended by striking out “subsection 22 (5)” and substituting “subsection 17 (1)”.

   (2)  The definition of “sales year” in section 104.13 of the Act is amended by striking out “subsection 22 (5)” and substituting “subsection 17 (1)”.

   13.  Section 104.16 of the Act is amended by adding the following subsections:

Modifications to determination of credit

   (4)  Despite subsections (1) and (3), the application of the rules for determining a corporation’s small beer manufacturers’ tax credit in certain prescribed circumstances may be modified in accordance with the regulations.

Corporations deemed to be related

   (5)  If the Minister of Revenue reasonably believes that one of the reasons for the separate existence of two or more corporations at any time in a sales year is to entitle a corporation to a tax credit under this Part or to increase the tax credit for a sales year of any of the corporations, the corporations are deemed to be related to one another in the sales year for the purposes of determining the amount of the tax credit that any of them may claim.

   14.  Part V.6 of the Act is amended by adding the following section:

Discontinuation of tax credit

   104.18.1  The Northern Ontario energy credit established under this Part is discontinued on July 1, 2012.

   15.  (1)  The definition of “cohabiting spouse or common-law partner” in subsection 104.19 (1) of the Act is repealed.

   (2)  The definition of “determination date” in subsection 104.19 (1) of the Act is repealed.

   (3)  The definition of “eligible individual” in subsection 104.19 (1) of the Act is repealed and the following substituted:

“eligible individual” means, for a specified month, an individual who, at the beginning of the specified month,

  (a)  is resident in Northern Ontario,

  (b)  would be an eligible individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (a) of that definition were read as “18 years”, and

   (c)  is not an individual described in subsection 122.5 (2) of the Federal Act;  (“particulier admissible”)

   (4)  The definition of “ineligible individual” in subsection 104.19 (1) of the Act is repealed.

   (5)  The definition of “qualified dependant” in subsection 104.19 (1) of the Act is repealed and the following substituted:

“qualified dependant” means, in respect of an individual for a specified month, an individual who, at the beginning of the specified month,

  (a)  would be a qualified dependant of the individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (c) of that definition were read as “18 years”, and

  (b)  is not an individual described in subsection 122.5 (2) of the Federal Act; (“personne à charge admissible”)

   (6)  The definition of “qualified relation” in subsection 104.19 (1) of the Act is repealed and the following substituted:

“qualified relation” means, in respect of an individual for a specified month, a person who, at the beginning of the specified month,

  (a)  is a qualified relation of the individual as defined in subsection 122.5 (1) of the Federal Act, and

  (b)  is not a person described in subsection 122.5 (2) of the Federal Act; (“proche admissible”)

   (7)  Subsection 104.19 (1) of the Act is amended by adding the following definition:

“reserve” has the same meaning as in the Indian Act (Canada); (“réserve”)

   (8)  Subsection 104.19 (2) of the Act is repealed.

   (9)  Subsection 104.19 (3) of the Act is amended by striking out “under paragraph 2 of subsection 104.22 (2)” and substituting “under paragraph 2 or 3 of subsection 104.22 (2)”.

   (10)  Subsection 104.19 (4) of the Act is repealed and the following substituted:

Exception re qualified relations

   (4)  The following rules apply if two individuals are qualified relations in respect of each other but, because of medical necessity, they are living separate and apart on December 31 of a base taxation year:

    1.  For the purposes of this Part, the individuals may elect not to be qualified relations of each other for the specified months relating to that base taxation year.

    2.  They make this election by designating their preference in their returns of income under this Act for the base taxation year.

    3.  If the individuals do not make such an election in this manner, the individuals are considered to be qualified relations of each other for the specified months relating to that base taxation year.

   (11)  Subsection 104.19 (6) of the Act is amended by striking out “Paragraphs 122.5 (2) (a), (b), (c), (d) and (e) and subsections 122.5 (5), (6), (6.1) and (6.2) and 160.1 (1.1) of the Federal Act apply” at the beginning and substituting “Subsections 122.5 (5), (6), (6.1), (6.2) and (7) and 160.1 (1.1) and paragraph 164 (1.5) (a) of the Federal Act apply”.

   16.  (1)  Paragraph 1 of subsection 104.21 (1) of the Act is amended by striking out “on the determination date in respect of the specified month” at the end and substituting “for the specified month”.

   (2)  Subsection 104.21 (1) of the Act is amended by adding the following paragraph:

  1.1  On the last day of the applicable base taxation year, the individual had a designated principal residence in Northern Ontario and was resident in Northern Ontario.

   (3)  Subparagraphs 3 i, ii and iv of subsection 104.21 (1) of the Act are repealed and the following substituted:

            i.  paid municipal tax, rent or other amounts in respect of a designated principal residence of the individual for the base taxation year that would be included in computing the individual’s occupancy cost for the purposes of section 98, if the designated principal residence is situated in Northern Ontario,

           ii.  paid taxes, charges or rates, as may be prescribed by the Minister of Finance, in respect of a designated principal residence of the individual for the base taxation year, if the designated principal residence is situated in Northern Ontario,

.     .     .     .     .

          iv.  paid an amount for the individual’s accommodation at any time in the base taxation year in a designated long-term care home, if it is situated in Northern Ontario.

   (4)  Paragraph 4 of subsection 104.21 (1) of the Act is amended by striking out “on the determination date” at the end and substituting “for the specified month”.

   17.  (1)  Subsection 104.22 (1) of the Act is amended by striking out “if, on the determination date in respect of the specified month, he or she is an eligible individual” at the end and substituting “if he or she is an eligible individual for the specified month”.

   (2)  Paragraph 1 of subsection 104.22 (2) of the Act is amended by striking out the portion before the formula and substituting the following:

    1.  If the individual does not have a qualified relation or a qualified dependant for the specified month, the amount of the instalment is the amount calculated using the formula,

.     .     .     .     .

   (3)  Paragraph 2 of subsection 104.22 (2) of the Act is amended by striking out “on the determination date in respect of the specified month” in the portion before the formula and substituting “for the specified month”.

   (4)  Paragraph 3 of subsection 104.22 (2) of the Act is amended by striking out “on the determination date in respect of the specified month” in the portion before the definitions and substituting “for the specified month”.

   (5)  The definition of “C” in paragraph 3 of subsection 104.22 (2) of the Act is amended by striking out the portion before the formula and substituting the following:

         “C”  is the amount calculated using the formula,

.     .     .     .     .

   (6)  Subsection 104.22 (5) of the Act is repealed.

   18.  Paragraph 4 of subsection 104.27 (1) of the Act is amended by striking out “or” at the end of subparagraph ii, by adding “or” at the end of subparagraph iii and by adding the following subparagraph:

          iv.  paid an amount for the individual’s accommodation at any time in 2009 in a designated long-term care home.

   19.  The heading to Part V.8 of the Act is amended by adding at the end “AND BEFORE JULY 1, 2012”.

   20.  Part V.8 of the Act is amended by adding the following section:

Discontinuation of tax credit

   104.34.1  The Ontario energy and property tax credit established under this Part is discontinued on July 1, 2012.

   21.  (1)  Subsection 104.35 (4) of the Act is repealed.

   (2)  Section 104.35 of the Act is amended by adding the following subsections:

Change in status re qualified dependant

   (4.1)  If a qualified dependant of an individual attains the age of 18 or becomes a parent who resides with their child after December 31 of a base taxation year in respect of a specified month, the individual shall continue to receive the credit as calculated under section 104.37 or 104.38 for the specified month as though the qualified dependant had not attained the age of 18 or become a parent who resides with their child.

Exception re qualified relations

   (4.2)  The following rules apply if two individuals are qualified relations in respect of each other but, because of medical necessity, they are living separate and apart on December 31 of a base taxation year:

    1.  For the purposes of this Part, the individuals may elect not to be qualified relations of each other for the specified months relating to that base taxation year.

    2.  They make this election by designating their preference in their returns of income under this Act for the base taxation year.

    3.  If the individuals do not make such an election in this manner, the individuals are considered to be qualified relations of each other for the specified months relating to that base taxation year.

   22.  Subsection 104.36 (4) of the Act is amended by striking out “Paragraphs 122.5 (2) (a), (b), (c), (d) and (e) and subsections 122.5 (5), (6), (6.1) and (6.2) and 160.1 (1.1) of the Federal Act apply” at the beginning and substituting “Subsections 122.5 (5), (6), (6.1), (6.2) and (7) and 160.1 (1.1) and paragraph 164 (1.5) (a) of the Federal Act apply”.

   23.  Subsection 104.37 (2) of the Act is repealed.

   24.  Subsection 104.38 (2) of the Act is amended,

  (a)  by striking out “in clause (a) or (b) of the definition of “C”” and substituting “in clause (b) of the definition of “C””; and

  (b)  by striking out “in clause (a) or (b) of the definition of “D”” and substituting “in clause (b) of the definition of “D””.

   25.  Subsection 104.39 (4) of the Act is repealed.

   26.  Section 104.41 of the Act is repealed and the following substituted:

Deemed exclusion from Estimates

   104.41  The Estimates tabled in the Assembly for the Ministry of Revenue in respect of the fiscal year ending on March 31, 2012 are deemed not to include estimates with respect to payments to individuals under this Part.

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

Regulations, Part IV.1

   172.0.1  The Minister of Finance may make regulations to facilitate the payment of the Ontario Trillium Benefit and prescribing those things that must, or may, be prescribed by the Minister under Part IV.1.

   28.  Section 172.1 of the Act is amended by adding the following clauses:

  (g)  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 related to another corporation, and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year;

   (h)  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 disposes of all or part of its property to one or more other beer manufacturers and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year;

    (i)  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 acquires property from one or more other beer manufacturers, and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year.

Commencement

   29.  (1)  Subject to subsections (2) to (7), this Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

Same

   (2)  Subsection 4 (1) is deemed to have come into force on January 1, 2009.

Same

   (3)  Section 10 is deemed to have come into force on July 1, 2010.

Same

   (4)  Subsections 4 (2) and (3) are deemed to have come into force on November 29, 2010.

Same

   (5)  Section 18 is deemed to have come into force on December 8, 2010.

Same

   (6)  Section 11 is deemed to have come into force on May 1, 2011.

Same

   (7)  Subsections 3 (2) and (3), 15 (9) and 17 (4) and (5) come into force on July 1, 2011.

 

schedule 41
toronto area transit operating authority ACT

   1.  The Toronto Area Transit Operating Authority Act is repealed.

   2.  Clause 395 (3) (k) of the City of Toronto Act, 2006 is repealed.

   3.  The definition of “local board” in section 191.5 of the Highway Traffic Act is amended by striking out “but it does not include the Toronto Area Transit Operating Authority” at the end.

Commencement

   4.  This Schedule comes into force on the day the Better Tomorrow for Ontario Act (Budget Measures), 2011 receives Royal Assent.

 

EXPLANATORY NOTE

This Explanatory Note was written as a reader’s aid to Bill 173 and does not form part of the law.  Bill 173 has been enacted as Chapter 9 of the Statutes of Ontario, 2011.

The Bill implements measures contained in the 2011 Ontario Budget and enacts, amends or repeals various Acts and revokes various regulations.  The major elements of the Bill are described below.

Schedule 1
agricultural and horticultural organizations act

Subsection 25 (4) of the Agricultural and Horticultural Organizations Act currently deems a local organizing committee that hosts the annual International Plowing Match to be an agricultural society for the purposes of a tax exemption under the Retail Sales Tax Act.  The tax is no longer applicable and, consequently, subsection 25 (4) of the Act is repealed.

schedule 2
alcohol and gaming regulation and public protection ACT, 1996

A technical amendment is made to subsection 17 (1) of the Alcohol and Gaming Regulation and Public Protection Act, 1996 in connection with the expressions “sales year” and “production year”.  Currently, those expressions are defined by regulation in relation to the production and sale of beer.  The amendment places those definitions in the Act, instead.  A related amendment is made to subsection 22 (5) of the Act.

A new section 18.1 of the Act establishes a limited tax exemption for the promotional distribution of beer by beer manufacturers and licensees of a brew pub, and a limited tax exemption for the promotional distribution of wine and wine coolers by wineries.

A new subsection 39 (2) of the Act provides for the deemed receipt of letters sent by registered mail under section 39 of the Act.

A new section 50.1 of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

Currently, subsection 54 (2) of the Act provides that although a corporation is liable under subsection 54 (1) of the Act, its directors are not liable unless specified circumstances exist.  A new clause 54 (2) (a.1) makes an addition to the list of specified circumstances.

schedule 3
assessment ACT

A new paragraph 7.1 of subsection 3 (1) of the Assessment Act is added to provide an exemption from taxation for non-profit hospices if prescribed conditions are satisfied.

Under a new subsection 3 (8) of the Act, if machinery or equipment used to produce electricity from a prescribed renewable energy source is installed on land that would otherwise be exempt from taxation, the land remains exempt from taxation under the prescribed circumstances.

schedule 4
broader public sector accountability ACT, 2010

The Broader Public Sector Accountability Act, 2010 is amended to authorize the Management Board of Cabinet to issue directives requiring designated broader public sector organizations to establish rules about perquisites, and to authorize the Management Board of Cabinet to issue guidelines with respect to allowable perquisites for publicly funded organizations.

schedule 5
commodity futures ACT

Part I of the Commodity Futures Act is repealed, dissolving the Commodity Futures Advisory Board. 

Schedule 6
Community Care Access Corporations Act, 2001

The Community Care Access Corporations Act, 2001 is amended to give members of the public the right to communicate in French with community care access corporations, and to receive available services from community care access corporations in French.  The right is subject to limits that are reasonable in the circumstances.

schedule 7
COMMUNITY SMALL BUSINESS INVESTMENT FUNDS ACT, 1992

Part II of the Community Small Business Investment Funds Act, 1992, which governs Employee Ownership Labour Sponsored Venture Capital Corporations, is repealed. Consequential amendments are made to other provisions.

Clause 27 (2.1) (a) of the Act is amended to correct a date.

Schedule 8
Corporations Tax Act

Section 74.2 of the Corporations Tax Act currently provides rules relating to tax in respect of benefit plans.  The rules allow certain funded benefit plans to elect to be treated as if they are unfunded benefit plans.  Amendments are made to enable the Lieutenant Governor in Council to prescribe trusts that qualify to make the election and to prescribe conditions that a trust must satisfy to make the election.

Section 85 of the Act is amended to provide that the Minister of Revenue may move to the Superior Court of Justice to have a notice of appeal struck out.  The court may strike out the notice of appeal if any requirements relating to the notice under section 85 have not been met. 

New section 87.1 of the Act provides that the Minister may move to have an appeal dismissed for delay if the corporation appealing has failed to set the appeal down for trial within seven years of it being instituted.

A new subsection 93 (4.1) of the Act provides for the deemed receipt of registered letters sent under subsections 93 (2), (3) and (4) of the Act.

Currently, section 100 of the Act authorizes the Minister of Revenue to garnish, on account of a corporation’s liability under the Act, certain payments by third parties.  In certain circumstances, the current subsection 100 (2) permits garnishment of payments made within 90 days after the Minister gives the garnishment notice.  An amendment extends that period to 365 days.

Technical changes are made to section 104 of the Act, which is re-enacted.  The re-enacted section authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the section.

schedule 9
credit unions and caisses populaires ACT, 1994

The amendment corrects a cross-reference in paragraph 3 of subsection 331.3 (2) of the Credit Unions and Caisses Populaires Act, 1994.

Schedule 10
Education Act

The Education Actis amended as follows:

A definition of “third party program” is added to section 1 of the Act.

The regulatory authority respecting codes of conduct that apply to board members in section 218.2 of the Act is amended.

Various provisions of Part IX.1 of the Act are amended to allow for third party programs in addition to extended day programs.

In particular, section 259 of the Act is re-enacted.  The new subsection 259 (1) requires boards to operate an extended day program or ensure that a third party program is operated for pupils enrolled in junior kindergarten and kindergarten in each elementary school of the board.  The new subsection 259 (5) provides that a board may be relieved of its obligations under subsection 259 (1) with respect to a school if another board agrees to provide the program for junior kindergarten and kindergarten pupils enrolled in the school.

New sections 259.1 to 259.3 are added to the Act.  Section 259.1 requires boards to ensure that a third party program meets certain requirements.  Section 259.2 provides that the operator of a third party program is not an agent of a board.  Section 259.3 governs situations in which a third party program is terminated or ceases to operate during a school year.

Section 260.1 of the Act is amended to require that the fees charged by boards for extended day programs accord with the regulations respecting fees.

New subsection 260.3 (3) of the Act states that enrolment in a school does not confer a right to be enrolled in a program operated under section 259 of the Act.

The Act is amended to provide that the authority to make policies, guidelines and regulations includes third party programs.

The regulatory authority respecting the fees that a board is required to charge for extended day programs is amended.

Section 300.1 of the Act is amended to allow principals to delegate their authority under Part XIII (Behaviour, Discipline and Safety) of the Act, in specified circumstances, to early childhood educators appointed to positions in extended day programs and to their supervisors.

Subsection 301 (5.3) of the Act is amended to extend the Minister’s authority to require specified individuals to report to the principal on certain matters to include individuals providing programs or services to pupils in a school.

SCHEDULE 11
ELECTION ACT

Sections 45.1 to 45.13, providing for special ballot procedures, were added to the Election Act in 2010 and come into effect on July 1, 2011.  New section 45.5.1 is added to clarify the rules for write-in ballots. 

schedule 12
Electricity ACT, 1998

A technical amendment is made to subsection 85.17 (2) of the Electricity Act, 1998 in connection with an amendment to the Retail Sales Tax Act in another Schedule to the Bill.  That amendment governs the authority of the Minister of Revenue to ask a court to strike out a notice of appeal, or to dismiss an appeal for delay, in specified circumstances.

Technical amendments are made to section 85.19 and subsection 85.28 (2) of the Act in connection with amendments to the Retail Sales Tax Act in another Schedule to the Bill.

A new subsection 92.1 (10.1) of the Act provides for the deemed receipt of registered letters sent under subsection 92.1 (10) of the Act.

schedule 13
employer health tax ACT

Currently, section 18 of the Employer Health Tax Act authorizes the Minister of Revenue to garnish, on account of a taxpayer’s liability under the Act, certain payments by third parties.  In certain circumstances, the current subsection 18 (3) permits garnishment of payments made within 90 days after the Minister gives the garnishment notice.  An amendment extends that period to one year.

A technical amendment is made to section 20 of the Act, which authorizes the Minister of Revenue to issue a warrant for the enforcement of an obligation to make a payment or remittance under the Act.

The re-enacted subsection 20 (3) of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

Schedule 14
estate administration tax act, 1998

The Estate Administration Tax Act, 1998 is amended to require an estate representative to give the Minister of Revenue prescribed information about a deceased person.  This obligation applies on or after January 1, 2013, or on or after such later date as may be prescribed.  New section 5.1 of the Act provides that it is an offence to fail to give the information or to give false or misleading information.

The Minister of Revenue is authorized to assess taxes imposed under the Act.  Related amendments are made to provide rules concerning reassessments, objections and appeals.  New sections 4.2 to 4.9 of the Act provide various rules concerning the administration and enforcement of the Act. 

New section 4.8 of the Act governs the confidential use of information with respect to the administration and enforcement of the Act.  Subsection 4.8 (2) of the Act authorizes the use of information for specified purposes.  Subsection 5.1 (5) of the Act provides that it is an offence to contravene section 4.8.

New subsection 5 (1.1) of the Act enables the Minister of Revenue to ask the court to order a person to comply with the Act or the regulations.

Schedule 15
Freedom of Information and Protection of Privacy Act

The Freedom of Information and Protection of Privacy Act is amended to add to the list of records that a head of an institution may refuse to disclose any records that contain information provided in confidence to, or records prepared with the expectation of confidentiality by, a hospital committee to assess or evaluate the quality of health care and directly related programs and services provided by the hospital, if the assessment or evaluation is for the purpose of improving that care and the programs and services.

schedule 16
fuel tax ACT

A new subsection 12 (2.1) of the Fuel Tax Act provides for the deemed receipt of registered letters sent under subsections 12 (1) and (2) of the Act.  A new subsection 18 (3.1) of the Act provides for the deemed receipt of registered letters sent under subsections 18 (2) and (3) of the Act.

Currently, subsection 25.1 (2) of the Act provides that although a corporation is liable under subsection 25.1 (1) of the Act, its directors are not liable unless specified circumstances exist.  New clauses 25.1 (2) (a.1) and (a.2) make additions to the list of specified circumstances.

Technical amendments are made to section 17 of the Act, which authorizes the Minister of Revenue to issue a warrant for the enforcement of an obligation to make a payment under the Act.  Subrule 60.07 (2) of the Rules of Civil Procedure requires that the leave of the court be obtained before certain writs are issued.  A new subsection 17 (1.1) provides that this rule does not apply for the purposes of section 17.

A new section 17.0.1 of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

SCHEDULE 17
Gaming Control Act, 1992

At present, the Gaming Control Act, 1992 regulates the playing of games of chance at gaming premises. The Schedule amends the Act so that it regulates the playing of lottery schemes at a gaming site, which can include not only physical premises but also an electronic channel.

The prohibitions currently found in section 13 of the Ontario Lottery and Gaming Corporation Act, 1999 are transferred to the Gaming Control Act, 1992. They include a prohibition against selling a lottery ticket to a person under 18 years of age, entering or remaining in a gaming site if under 19 years of age or permitting a person under 19 years of age to play a lottery scheme in a gaming site.

The Registrar of Alcohol and Gaming is allowed to establish certain standards and requirements for the conduct, management and operation of gaming sites, lottery schemes or businesses related to a gaming site or a lottery scheme or for goods or services related to that conduct, management or operation if the regulations made under the Act have not prescribed them.

schedule 18
gasoline tax ACT

A new subsection 16 (4.1) of the Gasoline Tax Act provides for the deemed receipt of registered letters sent under subsections 16 (2), (3) and (4) of the Act.

Technical amendments are made to section 19 of the Act, which authorizes the Minister of Revenue to issue a warrant for the enforcement of an obligation to make a payment under the Act.  Subrule 60.07 (2) of the Rules of Civil Procedure requires that the leave of the court be obtained before certain writs are issued.  A new subsection 19 (1.1) provides that this rule does not apply for the purposes of section 19.

A new section 19.0.1 of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

Currently, subsection 25.1 (2) of the Act provides that although a corporation is liable under subsection 25.1 (1) of the Act, its directors are not liable unless specified circumstances exist.  New clauses 25.1 (2) (a.1) and (a.2) make additions to the list of specified circumstances.

schedule 19
healing arts radiation protection ACT

Amendments to the Healing Arts Radiation Protection Act dissolve the Healing Arts Radiation Protection Commission.

Schedule 20
income tax act

Section 8.5 of the Income Tax Act currently provides for the Ontario child care supplement for working families.  New subsection 8.5 (6.1) of the Act provides for the calculation of an eligible individual’s entitlement to the supplement in circumstances where the individual is a shared-custody parent, as defined in the Income Tax Act (Canada).  A technical amendment is made to a reference to qualified dependants in the calculation of the supplement.

schedule 21
Insurance Act

Section 267.5 of the Insurance Act is amended to provide that the owner and driver of a public transit vehicle are not protected from liability for damages as described in subsections (1), (3) and (5) of that section in respect of an incident in which the public transit vehicle did not collide with an automobile or other object.  Section 268 of the Act is amended to provide that an occupant of a public transit vehicle involved in such an incident is not entitled to statutory accident benefits.

Subsection 397 (2) of the Act is re-enacted to provide that an applicant for an insurance adjuster’s licence is required to file a written application in a form provided by the Superintendent and to provide any other information, material and evidence that the Superintendent may require.

schedule 22
land transfer tax ACT

A new subsection 10 (2.0.1) of the Land Transfer Tax Act provides for the deemed receipt of demands served by registered mail under subsection 10 (2) of the Act.

A technical amendment is made to section 15 of the Act, which authorizes the Minister of Revenue to issue a warrant for the enforcement of an obligation to make a payment under the Act.  Subrule 60.07 (2) of the Rules of Civil Procedure requires that the leave of the court be obtained before certain writs are issued.  A new subsection 15 (2) provides that this rule does not apply for the purposes of section 15.

A new section 15.0.1 of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

schedule 23
liquor control ACT

The Liquor Control Act is amended in connection with waste management programs for packaging.  The new section 3.2 of the Act authorizes the Minister to direct the Liquor Control Board to administer or participate in waste management programs.  Technical amendments are also made to the Act.

Schedule 24
Mining tax act

Currently, section 3 of the Mining Tax Act provides for the calculation of an operator’s tax under the Act for a taxation year.  Subsection 3 (5) of the Act provides for the determination of an operator’s profit from all mines, other than remote mines, in which it has an interest.  Amendments provide that an operator’s profit includes compensation under an insurance policy or otherwise for damage in relation to the operator’s mines or mining operations and certain other amounts received by an operator, if those amounts were deducted by the operator in computing its profit or loss.  Consequential amendments are made.

A new subsection 5 (3.1) of the Act provides for the deemed receipt of registered mail sent under subsection 5 (3).

New section 6.1 of the Act enables an operator to elect to determine and report various amounts under the Act in its functional currency.  To make the election, the operator must have elected to use the same functional currency under the Income Tax Act (Canada).  Other conditions for making the election are specified.  An operator who makes an election under the Mining Tax Act is still required to pay amounts under the Act in Canadian currency.  The election under the Act is revoked if the operator revokes its election under the Income Tax Act (Canada).  A consequential amendment is made to the definition of “proceeds” in subsection 1 (1) of the Act.

A technical amendment is made to section 10 of the Act in connection with an amendment to the Corporations Tax Act in another Schedule to the Bill.  That amendment governs the authority of the Minister of Revenue to ask a court to strike out a notice of appeal, or to dismiss an appeal for delay, in specified circumstances.

schedule 25
ministry of energy act, 2011

The Ministry of Energy Act, 2011 is enacted. This Act, together with the Ministry of Infrastructure Act, 2011, set out in Schedule 27, replaces the Ministry of Energy and Infrastructure Act, which is repealed in Schedule 27.

schedule 26
ministry of government services ACT

The Ministry of Government Services Act is amended to take account of the transfer of responsibility for real property and interests in real property belonging to the Government from the Minister of Government Services to the Minister of Infrastructure.  See, in particular, sections 6 and 6.1 of the Act as set out in this Schedule.  Related amendments are made to other provisions of the Act.  These amendments to the Act are related to the enactment of the Ministry of Energy Act, 2011, the Ministry of Infrastructure Act, 2011 and the Ontario Infrastructure and Lands Corporation Act, 2011 in other Schedules to the Bill.

A new section 17.2 of the Act authorizes the Minister to establish standards for the provision of services by the Ministry or by a service provider organization.  A service standard may specify circumstances in which compensation is available if the standard is not met.  The Minister is authorized to pay compensation in an amount that does not exceed the fee that was payable for the applicable service.  Related amendments are made to sections 1 and 17.1 of the Act with respect to the definition of “service provider organization”.

schedule 27
ministry of Infrastructure act, 2011

The Ministry of Infrastructure Act, 2011 is enacted. This Act, together with the Ministry of Energy Act, 2011, set out in Schedule 25, replaces the Ministry of Energy and Infrastructure Act, which is repealed in this Schedule. The new Act takes account of the transfer of responsibility for real property and interests in real property belonging to the Government from the Minister of Government Services to the Minister of Infrastructure.

The Schedule includes amendments to various statutes in connection with the repeal of the Ministry of Energy and Infrastructure Act, the enactment of the Ministry of Energy Act, 2011 and the Ministry of Infrastructure Act, 2011, and the amendments to the Ministry of Government Services Act.

schedule 28
ministry of revenue ACT

Technical amendments are made to section 6.1 of the Ministry of Revenue Act.  Cross-references in section 6.1 are updated to reflect related amendments to the Pension Benefits Act that are not yet in force.  The updated cross-references take effect on the same day as the related amendments to the Pension Benefits Act.

schedule 29
the north pickering development corporation ACT, 1974

The North Pickering Development Corporation Act, 1974 is repealed, dissolving the Corporation.  The regulation made under that Act is revoked.

Schedule 30
Northern Ontario Grow Bonds corporation repeal act, 2011

The Act set out in this Schedule does the following:

    1.   Repeals the Northern Ontario Grow Bonds Corporation Act, 2004 and revokes the regulation made under it.

    2.   Dissolves the Northern Ontario Grow Bonds Corporation.

    3.   Transfers the dissolved Corporation’s assets and liabilities to the Crown in right of Ontario.

    4.   Grants continued immunity to former directors, officers, employees and agents of the dissolved Corporation for anything done or not done in good faith in the exercise or performance or intended exercise or performance of their powers and duties.

schedule 31
ontario clean energy benefit ACT, 2010

Technical and housekeeping amendments are made to the Ontario Clean Energy Benefit Act, 2010.  Amendments are made to sections 9 and 10 of the Act in connection with amendments to the Retail Sales Tax Act in another Schedule to the Bill.

schedule 32
ontario infrastructure and lands corporation act, 2011

The Ontario Infrastructure and Lands Corporation Act, 2011 is enacted. The Act amalgamates the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation and the Stadium Corporation of Ontario Limited. The amalgamated corporation continues as a corporation without share capital under the name Ontario Infrastructure and Lands Corporation in English and Société ontarienne des infrastructures et de l’immobilier in French: see section 2.

The Act combines provisions governing the Ontario Realty Corporation under the Capital Investment Plan Act, 1993 and provisions governing the Ontario Infrastructure Projects Corporation under the Ontario Infrastructure Projects Corporation Act, 2006, with modifications.

Section 3 of the Act provides that the Ontario Infrastructure and Lands Corporation is a Crown agent. The objects of the Corporation are set out in section 4 and relate to the provision of financing, advice and services in respect of infrastructure and public works. “Public work” is defined in section 1 to include any real property or interest in real property belonging to the Government.

Sections 9 and 10 deal with the board of directors and Chief Executive Officer of the Corporation.

Section 11 provides that various general corporate statutes do not apply to the Corporation except as prescribed by regulation. Sections 12 to 16 set out the powers and duties of the Corporation’s board of directors. Section 17 sets the Corporation’s fiscal year. Section 18 deals with the Corporation’s annual report and section 19 requires the Corporation to give any other reports and information to the Minister that the Minister requires.

Section 20 deals with employment matters.

Sections 21 to 25 deal with the finances of the Corporation.

Sections 26 and 27 deal with liability and immunity of the Corporation, its directors, officers, employees and agents and the Crown.

Section 28 provides that municipal by-laws respecting parking apply to land managed by the Corporation.

Section 29 provides that the Lieutenant Governor in Council may by order require the board of directors to wind up the affairs of the Corporation.

Sections 30 and 31 deal with transitional matters.

Section 32 provides for the establishment by the Lieutenant Governor in Council of subsidiary corporations of the Corporation.

Section 33 deals with the acquisition of subsidiary corporations by the Corporation if the acquisition is authorized by regulation of the Lieutenant Governor in Council.

Section 34 sets out rules respecting subsidiary corporations of the Corporation that are Crown agents.

Section 35 gives the Lieutenant Governor in Council regulation making power to authorize the Corporation, subject to terms, to establish a trust, partnership or other entity, or to acquire the assets of a trust, partnership or other entity.

Subsection 36 (1) sets out the Lieutenant Governor in Council’s general regulation making authority under the Act. Subsection 36 (2) authorizes the Lieutenant Governor in Council to make regulations amending any regulation, whether made by the Lieutenant Governor in Council or a Minister, as the Lieutenant Governor in Council considers necessary or advisable in connection with the amalgamation of the Ontario Realty Corporation, the Ontario Infrastructure Projects Corporation and the Stadium Corporation of Ontario Limited.

The Schedule includes amendments to various statutes in connection with the repeal of the Ontario Infrastructure Projects Corporation Act, 2006 and the amendments to the Capital Investment Plan Act, 1993.

Schedule 33
ontario loan Act, 2011

The Ontario Loan Act, 2011 is enacted.  Subsection 1 (1) of the Act authorizes the Crown to borrow a maximum of $28.3 billion.

schedule 34
Ontario lottery and gaming corporation act, 1999

The following amendments are made to the Ontario Lottery and Gaming Corporation Act, 1999:

A purpose clause is added to the Act.  New section 0.1 provides that the Act’s purposes are: to enhance the economic development of the Province; to generate revenues for the Province; to promote responsible gaming; and to ensure that anything done for those stated purposes is also done for the public good and in the best interests of the Province.

The definitions of “casino”, “charity casino”, “gaming premises” and “slot machine facility” are repealed and a new definition of “gaming site” is added to encompass both physical premises and electronic channels where lottery schemes are played or operated.  The Act is amended throughout to reflect this terminology change.

The definition of “game of chance” is repealed.  The Act now refers exclusively to lottery schemes, the definition of which is re-enacted to specify the section of the Criminal Code (Canada) on which it is based.

A new definition of “employee” is added, to mean permanent full-time employee.

Current subsection 2 (5) of the Act provides that the Corporations Act does not apply to the Corporation.  This is amended to refer to the Not-for-Profit Corporations Act, 2010 instead.

Current subsection 4 (3) of the Act states that the Corporation may not borrow money on its credit without ministerial approval.  This is amended to delete the reference to “on its credit”. 

Section 13 of the Act, which sets out offences with respect to gaming, is repealed and section 13.1 of the Act is re-enacted as section 13.  A provision setting out offences with respect to gaming is added to the Gaming Control Act, 1992 in Schedule 17 to the Bill.

Current section 14 of the Act sets out the order of payments to be made by the Corporation from the revenues it receives. There are currently two separate payment arrangements — one to be made from the revenues received from lottery tickets, charity casinos and slot machine facilities and one from revenues received from casinos. Section 14 is re-enacted to provide for one payment arrangement for the revenues the Corporation receives from all gaming sites, lottery schemes and related businesses.

Subsection 16 (1) and sections 17 to 22 of the Act, which are spent (with one exception), are repealed.  Subsection 17 (3) is not spent and it is re-enacted as subsection 7 (3) of the Act.

schedule 35
pension benefits ACT

Currently, clause 42 (1) (c) of the Pension Benefits Act permits a former member of a pension plan who terminates employment or ceases to be a member and who is entitled to a deferred pension under the plan to require the administrator to purchase a life annuity for him or her.  An amendment makes this option available only if the pension plan so permits.

A technical amendment is made to section 68 of the Act in connection with the wind up, or partial wind up, of a pension plan.  The Superintendent is authorized to require administrators to provide specified additional information and documents to specified individuals.

A new section 102 of the Act concerns the wind up of two Nortel pension plans.  It entitles persons who are receiving a pension from either plan on the date of the wind up to require the administrator to pay the commuted value of the person’s pension into a life income fund that satisfies the prescribed requirements.  Currently, under subsection 73 (2) of the Act, that option is not available to them.

Currently, subsection 115 (6) of the Act authorizes retroactive regulations to be made with respect to the funding of pension plans that provide defined benefits.   Subsection 115 (7) of the Act, which currently provides for the repeal of this authority on June 30, 2011, is amended to repeal it on June 30, 2012.

Technical amendments are made to several provisions.  Here are some examples:

    1.   Section 74 of the Act, which governs grow-in benefits for pension plan members when specified “activating events” occur, is amended so that additional activating events may be prescribed by regulation. 

    2.   The currently unproclaimed re-enacted version of section 80 of the Act, which governs the transfer of assets between pension plans upon the sale of a business, is amended.  The amendment provides that, if the employers’ agreement provides for the consent of any member, former member, retired member or other person to the transfer of assets to the successor pension plan in respect of his or her pension benefits and certain ancillary benefits, then all members, former members, retired members or other persons must be given the opportunity to consent to the transfer of assets.

    3.   The currently unproclaimed section 80.1 of the Act, a transitional provision which governs the transfer of assets between pension plans upon the sale of a business before the section comes into force, is amended.  Subsection 80.1 (2) is amended to provide that the section applies only to prescribed pension plans or prescribed classes of pension plans.  Other amendments deal with eligible employees who terminate their employment with a successor employer or membership in the successor plan after May 18, 2010, but before the day on which section 80.1 comes into force.  The amendments enable a transfer agreement to authorize those employees to elect to transfer the value of their accrued pension benefits under the original pension plan to the successor pension plan.  A consequential amendment is made to section 14 of the Act.

schedule 36
race tracks tax ACT

A new subsection 6 (2) of the Race Tracks Tax Act provides for the deemed receipt of registered mail sent under subsection 6 (1) of the Act.

A technical amendment is made to section 10 of the Act, which authorizes the Minister of Revenue to issue a warrant for the enforcement of an obligation to make a payment under the Act.  Subrule 60.07 (2) of the Rules of Civil Procedure requires that the leave of the court be obtained before certain writs are issued.  A new subsection 10 (1.1) provides that this rule does not apply for the purposes of section 10.

A new section 10.0.1 of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

A technical amendment is made to section 11 of the Act in connection with an amendment to the Retail Sales Tax Act in another Schedule to the Bill.  That amendment governs the authority of the Minister of Revenue to ask a court to strike out a notice of appeal, or to dismiss an appeal for delay, in specified circumstances.

Schedule 37
retail sales tax act

The Retail Sales Tax Act currently provides rules relating to the taxation of benefit plans that are qualifying trusts.  The definition of “qualifying trust” in subsection 1 (1) of the Act is amended to enable the Minister to prescribe trusts that are qualifying trusts.  New subsection 1 (1.0.2) of the Act provides that a trust continues to be a qualifying trust even if it ceases to meet the definition of “qualifying trust” in subsection 1 (1).  If more than one employer pays amounts into the same trust, new subsection 1 (1.0.3) of the Act provides that the trust is to be treated as if each employer’s payments were made to separate trusts. 

Section 6 of the Act imposes certain requirements relating to bulk sales to which the Bulk Sales Actapplies.  Currently, persons who dispose of their stock through a bulk sale are required to obtain a certificate from the Minister containing certain information about the payment of taxes.  Amendments include the addition of a list of the statutes under which the relevant taxes are imposed.

Section 25 of the Act is amended to provide that the Minister of Revenue may move to the Superior Court of Justice to have a notice of appeal struck out.  The court may strike out the notice of appeal if any requirements relating to the notice under section 25 have not been met. 

New section 27.1 of the Act provides that the Minister may move to have an appeal dismissed for delay if the person appealing has failed to set the appeal down for trial within seven years of it being instituted.

A new subsection 31 (2.2) of the Act provides for the deemed receipt of registered letters sent under subsection 31 (2) of the Act.

Currently, section 36 of the Act authorizes the Minister of Revenue to garnish, on account of a taxpayer’s liability under the Act, certain payments by third parties.  In certain circumstances, the current subsection 36 (2) permits garnishment of payments made within 90 days after the Minister gives the garnishment notice.  An amendment extends that period to 365 days.

A technical amendment is made to section 37 of the Act, which authorizes the Minister of Revenue to issue a warrant for the enforcement of an obligation to make a payment or remittance under the Act.

A new section 37.1 of the Act authorizes the Minister of Revenue to recover the reasonable costs and charges incurred in the course of obtaining payment of any amount required by the Act to be paid.  This new authority is restricted to the recovery of costs and charges relating to the activities and the matters that are specified in the new section.

Currently, subsection 43 (2) of the Act provides that although a corporation is liable under subsection 43 (1) of the Act, its directors are not liable unless specified circumstances exist.  New clause 43 (2) (b.1) makes an addition to the list of specified circumstances.

schedule 38
securities act

The Securities Act is amended as follows:

    1.   Subsection 3.5 (3) of the Act is amended to allow one member of the Commission to conduct hearings.

    2.   Sections 71, 133 and 143 of the Act are amended to provide that, in the case of the purchase and sale of an investment fund security offered in a distribution, the dealer may be required by the regulations to send or deliver a prescribed disclosure document, instead of a prospectus, at the time and in the manner provided in the regulations. 

Schedule 39
Supplementary Interim Appropriation Act, 2011

The Supplementary Interim Appropriation Act, 2011 is enacted.  It authorizes additional expenditures for the fiscal year ending March 31, 2012 up to specified maximum amounts.  The expenditures authorized under the new Act are in addition to those authorized under the Interim Appropriation for 2011-2012 Act, 2010.  The expenditures authorized under both the Interim Appropriation for 2011-2012 Act, 2010 and this Act 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, 2012 that are tabled in the Assembly.

schedule 40
taxation act, 2007

Here are some highlights of the amendments to the Taxation Act, 2007.

Amendments to Part IV (Refundable Tax Credits) of the Act:

Currently, subsection 84 (2.1) of the Act enables an individual who dies in a taxation year to claim certain refundable tax credits for the year.  The subsection is re-enacted so that it applies as of January 1, 2009.  It is further amended to include a reference to the children’s activity tax credit.

Subsection 84 (3) of the Act enables individuals to claim certain tax credits after their filing-due date in specified circumstances.  An amendment provides that the rule applies to the Ontario energy and property tax credit.

Subsection 95 (16) of the Act describes the expenditures that qualify for the Ontario book publishing tax credit.  Currently, the credit applies to expenditures for marketing that a company incurs within 12 months after an eligible literary work is published.  An amendment provides that, for expenditures incurred after March 29, 2011, the credit applies to expenditures incurred within the period that begins 12 months before the eligible literary work is published and ends 12 months after it is published.

New Part IV.1 (Ontario Trillium Benefit) of the Act:

A new Part IV.1 of the Act establishes the Ontario Trillium Benefit, a monthly benefit payable for July 2012 and subsequent months. 

Under section 103.2 of the Act, an individual is eligible to be paid the Ontario Trillium Benefit for a particular month if the individual is resident in Ontario at the beginning of the month.  The amount of an individual’s Benefit for the month is the sum of the Ontario sales tax credit, the Ontario energy and property tax credit and the Northern Ontario energy credit for which the individual is eligible for the month, if any, as determined under Part IV.1.  The Minister is authorized by section 103.3 of the Act to pay the monthly benefit.

Sections 103.4 to 103.7 of the Act set out certain definitions and interpretation rules for the purposes of Part IV.1.

Sections 103.8 to 103.12 of the Act provide for the calculation of the monthly Ontario sales tax credit, the Ontario energy and property tax credit and the Northern Ontario energy credit and set out the conditions that an individual must satisfy to receive these credits.

Sections 103.14 to 103.17 of the Act set out administrative rules for the purposes of the Benefit, including rules that apply to the Ontario energy and property tax credit and the Northern Ontario energy credit in the event of the death of a qualified relation or qualified dependant, rules for the repayment of excess amounts received by an individual and rules prohibiting the Benefit from being assigned, given as security or garnished except in order to satisfy family support orders.

Consequential amendments are made to Part V.3 (Ontario Sales Tax Credit), Part V.6 (Northern Ontario Energy Credit) and Part V.8 (Ontario Energy and Property Tax Credit After 2010) of the Act to end the quarterly payment of the credits under those Parts in June 2012.

Consequential amendments that relate to the enactment of new Part IV.1 (Ontario Trillium Benefit) of the Act are made.  Consequential amendments to subsections 23 (1) and (3.1) of the Act allow the credits under new Part IV.1 to be indexed.  Subsection 104.1 (5.1) of the Act, which sets out which individual in a couple can claim the Ontario Senior Homeowners’ Property Tax Grant, is re-enacted to refer to the credits in the new Part IV.1.

Amendments to Part V.1 (Senior Homeowners’ Property Tax Grant) of the Act:

Section 104.1 of the Act provides for the senior homeowners’ property tax grant.  Currently, an eligible senior has three years to apply for the grant.  New subsection 104.1 (4.2) allows an application to be considered after the three-year period.  Amendments are also made to subsections 104.1 (7) and (8), which provide rules that apply to payments of grant amounts under $25.

Amendments to Part V.3 (Ontario Sales Tax Credit) of the Act:

The Ontario sales tax credit, set out in Part V.3 of the Act, is discontinued on July 1, 2012 when the new Ontario Trillium Benefit begins. 

A re-enacted subsection 104.11 (5.1) of the Act adds a new seniors’ income threshold.  This threshold is used to calculate a senior’s tax credit if the maximum annual amount available to a senior couple under specified government income support programs exceeds $25,000, as indexed.  In that case, the maximum annual amount available under the income support programs is used to calculate the senior’s tax credit.

Technical amendments incorporate the federal definitions of “base taxation year” and “specified month” that are used to determine an individual’s eligibility for the goods and services tax/harmonized sales tax credit.  Technical amendments are also made to clarify that an individual’s eligibility for the Ontario sales tax credit is determined at the beginning of a specified month.

Amendments to Part V.4 (Ontario Sales Tax Transition Benefit) of the Act:

Section 104.12 of the Act provides for the payment of an Ontario sales tax transition benefit in three instalments:  June 2010, December 2010 and June 2011.  To be eligible for the 2010 payments, an individual is currently required to file an income tax return by April 30, 2011.  To be eligible for the 2011 payment, an individual is currently required to file an income tax return by April 30, 2012.  Amendments are made to extend these deadlines by two months.

Amendments to Part V.5 (Small Beer Manufacturers’ Tax Credit) of the Act:

Part V.5 of the Act provides for the small beer manufacturers’ tax credit.  Technical amendments to the definitions of “production year” and “sales year” in section 104.13 of the Act are made in connection with amendments to the Alcohol and Gaming Regulation and Public Protection Act, 1996 in another Schedule to the Bill. 

New subsection 104.16 (5) of the Act provides that two or more corporations are deemed to be related if a reason for their separate existence is to enable any of the corporations to claim the credit or to increase the amount of the credit that may be claimed. 

A related amendment is made to section 172.1 of the Act.  The amendment authorizes the Minister of Finance to make regulations that modify the calculation of the credit in circumstances where corporations are related or where a corporation disposes of property to, or acquires property from, one or more other beer manufacturers during a sales year.

Amendments to Part V.6 (Northern Ontario Energy Credit) of the Act:

The Northern Ontario energy credit, set out in Part V.6 of the Act, is discontinued on July 1, 2012 when the new Ontario Trillium Benefit begins.

Subsection 104.19 (1) of the Act is amended to align the definitions of “eligible individual”, “qualified dependant” and “qualified relation” with the definitions used for the Ontario sales tax credit and the Ontario energy and property tax credit.  A definition of “reserve” is added and various definitions are repealed.

Subsection 104.19 (3) of the Act is amended to incorporate a reference to the new federal shared custody rules in the provision governing a change in a dependant’s status.  In a consequential amendment, subsection 104.19 (2) is repealed.

A re-enacted subsection 104.19 (4) of the Act enables individuals who are qualified relations in respect of each other but who are living separate and apart due to medical necessity the choice of whether to apply as individuals, or as a couple, for the credit.

Subsection 104.21 (1) of the Act sets out eligibility requirements for the Northern Ontario energy credit.  A new paragraph 1.1 of that subsection specifies that the eligible individual must have a designated principal residence in Northern Ontario on the last day of the base taxation year, and must be resident in Northern Ontario on that date.  Amendments to paragraph 3 of that subsection specify that the payments referred to in that paragraph must have been made in respect of eligible premises situated in Northern Ontario.

Amendments to Part V.7 (Transitional Northern Ontario Energy Credit for 2010) of the Act:

Technical amendments are made with respect to the transitional Northern Ontario energy credit for 2010, set out in Part V.7 of the Act.  The technical amendments specify that qualifying expenses include amounts paid for accommodation in a designated long-term care home.

Amendments to Part V.8 (Ontario Energy and Property Tax Credit After 2010) of the Act:

The Ontario energy and property tax credit, set out in Part V.8 of the Act, is discontinued on July 1, 2012 when the new Ontario Trillium Benefit begins.

An amendment to the Ontario energy and property tax credit enables individuals who are qualified relations in respect of each other but who are living separate and apart due to medical necessity the choice of whether to apply as individuals, or as a couple, for the tax credit.

A new subsection 104.35 (4.1) of the Act incorporates a reference to the new federal shared custody rules in the provision governing a change in a dependant’s status and parallels the treatment of a change in a dependant’s status for the Northern Ontario energy credit.

Subsection 104.38 (2) of the Act currently provides for the use of a specified threshold to calculate a senior’s tax credit if the maximum annual amount available to a senior couple under specified government income support programs exceeds $25,000, as indexed.  Technical amendments to this subsection ensure that the specified threshold does not apply to the calculation of the credit for an individual who is not a senior or for a senior who does not have a qualified relation or qualified dependant.

Section 104.41 of the Act provides that the money required for the purposes of this Part of the Act is payable out of money appropriated for the purposes by the Legislature.  It is re-enacted to specify that the Estimates tabled for the fiscal year ending on March 31, 2012 are deemed not to include estimates with respect to payments under this Part.

schedule 41
toronto area transit operating authority ACT

The Toronto Area Transit Operating Authority Act is repealed, dissolving the Authority.  Consequential amendments are made to the City of Toronto Act, 2006 and the Highway Traffic Act.

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