Bill 173, Jobs for Today and Tomorrow Act (Budget Measures), 2016

Sousa, Hon Charles Minister of Finance

Current Status: Royal Assent received Chapter Number: S.O. 2016 C.5

Viewing: Royal Assent (current version) pdf

Bill 173                                                       2016

An Act to implement Budget measures and to enact or amend various statutes

CONTENTS

1.

Contents of this Act

2.

Commencement

3.

Short title

Schedule 1

Accessibility for Ontarians with Disabilities Act, 2005

Schedule 2

Alcohol and Gaming Regulation and Public Protection Act, 1996

Schedule 3

Benefits Administration Integration Act, 2016

Schedule 4

Change of Name Act

Schedule 5

City of Toronto Act, 2006

Schedule 6

Compensation for Victims of Crime Act

Schedule 7

Courts of Justice Act

Schedule 8

Education Act

Schedule 9

Financial Administration Act

Schedule 10

Freedom of Information and Protection of Privacy Act

Schedule 11

Healthy Menu Choices Act, 2015

Schedule 12

Highway Traffic Act

Schedule 13

Homemakers and Nurses Services Act

Schedule 14

Insurance Act

Schedule 15

The McMaster University Act, 1976

Schedule 16

Municipal Act, 2001

Schedule 17

Municipal Freedom of Information and Protection of Privacy Act

Schedule 18

Municipal Property Assessment Corporation Act, 1997

Schedule 19

Ontario Guaranteed Annual Income Act

Schedule 20

Ontario Loan Act, 2016

Schedule 21

Ontario Retirement Pension Plan Administration Corporation Act, 2015

Schedule 22

Pension Benefits Act

Schedule 23

Pooled Registered Pension Plans Act, 2015

Schedule 24

Public Hospitals Act

Schedule 25

Public Vehicles Act

Schedule 26

Securities Act

Schedule 27

Substitute Decisions Act, 1992

Schedule 28

Taxation Act, 2007

Schedule 29

Teachers’ Pension Act

Schedule 30

Tobacco Tax Act

Schedule 31

The University of Waterloo Act, 1972

Schedule 32

University of Western Ontario Act, 1982

Schedule 33

Vital Statistics Act

Schedule 34

The Wilfrid Laurier University Act, 1973

______________

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

Contents of this Act

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

Commencement

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

Same

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

Same

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

Short title

   3.  The short title of this Act is the Jobs for Today and Tomorrow Act (Budget Measures), 2016.

SCHEDULE 1
Accessibility for ontarians with Disabilities Act, 2005

   1.  Section 10 of the Accessibility for Ontarians with Disabilities Act, 2005 is amended by adding the following subsection:

Extension of time for comments

   (3)  The Minister may extend the time period referred to in subsection (2) in order to accommodate a person with a disability or for any other reason that the Minister considers appropriate.

   2.  (1)  The following provisions of section 21 of the Act are amended by adding “subject to subsection (4.1)” at the end:

    1.  Paragraph 1 of subsection 21 (3).

    2.  Paragraph 2 of subsection 21 (3).

    3.  Paragraph 1 of subsection 21 (4).

   (2)  Section 21 of the Act is amended by adding the following subsection:

Extension of time for compliance

   (4.1)  The director who made an order under subsection (3) or (4), as the case may be, may extend the time period referred to in paragraph 1 or 2 of subsection (3) or paragraph 1 of subsection (4) in order to accommodate a person with a disability or for any other reason that the director considers appropriate.

   (3)  Clause 21 (7) (c) of the Act is amended by striking out “within 15 days after the day the order is made” at the end.

   3.  Subsection 22 (3) of the Act is amended by striking out “or within such further time as may be specified in the notice” at the end and substituting “or within the further time that is specified in the notice or that the director specifies in order to accommodate a person with a disability or for any other reason that the director considers appropriate”.

   4.  Section 25 of the Act is amended by adding the following subsection:

Extension of time for review

   (2)  The director who made an order under section 21 may extend the time referred to in subsection (1) if the director is of the opinion that doing so is necessary in order to accommodate a person with a disability or advisable for any other reason that the director considers appropriate.

   5.  Section 27 of the Act is amended by adding the following subsection:

Extension of time by Tribunal

   (1.1)  The Tribunal may extend the time period specified in subsection (1) for appealing an order made under section 21 or 25 or subsection 33 (8) in order to accommodate a person with a disability or for any other reason that the Tribunal considers appropriate.

   6.  (1)  Paragraph 1 of subsection 33 (8) of the Act is amended by adding “subject to subsection (8.1)” at the end.

   (2)  Section 33 of the Act is amended by adding the following subsection:

Extension of time for compliance

   (8.1)  The director who made an order under subsection (8) may extend the time period referred to in paragraph 1 of that subsection in order to accommodate a person with a disability or for any other reason that the director considers appropriate.

   7.  Section 35 of the Act is amended by adding the following subsection:

Acceptance of accessible documents

   (3)  A person with a disability who is required under this Act to provide a notice or other document is entitled to do so in a format that is accessible to the person.

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

Extension of time for comments

   (5.1)  The Minister may extend the time period referred to in subsection (5) in order to accommodate a person with a disability or for any other reason that the Minister considers appropriate.

Commencement

   9.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 2
Alcohol and Gaming Regulation and public Protection act, 1996

   1.  (1)  Clause 13 (1) (a) of the Alcohol and Gaming Regulation and Public Protection Act, 1996 is amended by adding “or a licence or registration under the Horse Racing Licence Act, 2015” at the end.

   (2)  Clause 13 (1) (e) of the Act is repealed and the following substituted:

  (e)  any other matter pertaining to licences or permits under the Liquor Licence Act, licences or registrations under the Horse Racing Licence Act, 2015, registration or non-registration, filing or non-filing.

   2.  (1)  Subsection 17 (1) of the Act is amended by adding the following definition:

“authorized grocery store” means a grocery store whose operator is authorized under clause 3 (1) (e.1) of the Liquor Control Act to sell wine or wine coolers supplied through a winery retail store on the grocery store’s premises; (“épicerie autorisée”)

   (2)  The definition of “collector” in subsection 17 (1) of the Act is amended by striking out “beer vendor, a winery” and substituting “beer vendor, an authorized grocery store, a winery”.

   (3)  Paragraph 4 of subsection 17 (2) of the Act is amended by striking out “A winery” at the beginning and substituting “A winery or an operator of an authorized grocery store”.

   (4)  Subsection 17 (2.1) of the Act is amended by striking out “from a winery retail store” at the end and substituting “from a winery retail store or an authorized grocery store”.

   (5)  Subclause 17 (3) (d) (ii) of the Act is amended by striking out “winery retail store” and substituting “winery retail store, authorized grocery store”.

   3.  (1)  Subsection 27 (1) of the Act is amended by striking out “from a winery retail store” and substituting “from a winery retail store or an authorized grocery store”.

   (2)  Subsection 27 (2) of the Act is repealed and the following substituted:

Other wine or wine cooler

   (2)  A purchaser who purchases from a winery retail store or an authorized grocery store wine that is not Ontario wine or a wine cooler that is not an Ontario wine cooler shall pay a basic tax in respect of the purchase at the following basic tax rates:

    1.  16.1 per cent of the retail price of the wine or wine cooler for purchases made before June 1, 2016.

    2.  17.1 per cent of the retail price of the wine or wine cooler for purchases made on or after June 1, 2016 and before April 1, 2017.

    3.  18.1 per cent of the retail price of the wine or wine cooler for purchases made on or after April 1, 2017 and before April 1, 2018.

    4.  19.1 per cent of the retail price of the wine or wine cooler for purchases made on or after April 1, 2018 and before April 1, 2019.

    5.  20.1 per cent of the retail price of the wine or wine cooler for purchases made on or after April 1, 2019.

   (3)  Subsection 27 (3) of the Act is amended by striking out “sold at a winery retail store to a purchaser” and substituting “sold to a purchaser at a winery retail store or an authorized grocery store” in the portion before clause (a).

   4.  Section 28 of the Act is amended by striking out “from a winery retail store” and substituting “from a winery retail store or an authorized grocery store”.

   5.  Section 29 of the Act is amended by striking out “from a winery retail store” and substituting “from a winery retail store or an authorized grocery store”.

   6.  Section 31 of the Act is repealed and the following substituted:

Tax collection and remittance

Collection from purchaser

   31.  (1)  Every winery or operator of an authorized grocery store that sells or delivers wine or a wine cooler to a purchaser at a winery retail store or an authorized grocery store shall, as agent for the Minister, collect at the time of the sale or delivery all taxes imposed under Division B on a purchaser in respect of the purchase of the wine or wine cooler.

Payment by authorized grocery store

   (2)  Every operator of an authorized grocery store that purchases or receives delivery of wine or a wine cooler from a winery shall pay to the winery an amount on account of all taxes imposed under this Part on a purchaser in respect of the purchase of the wine or wine cooler.

Collection by winery

   (3)  Every winery that sells or delivers wine or a wine cooler in Ontario to the operator of an authorized grocery store shall, as agent for the Minister, collect from the operator at the time of sale or delivery an amount on account of all taxes imposed under this Part on a purchaser in respect of the purchase of the wine or wine cooler.

Remittance by winery

   (4)  Every winery that collects taxes or amounts on account of taxes as required under this section shall remit the taxes or amounts on account of taxes to the Minister in accordance with the regulations.

Remittance through affiliate

   (5)  Despite subsection (4), a winery that is a corporation may remit the taxes or amounts on account of taxes to a corporation that is an affiliate of the winery, and the affiliate shall,

  (a)  collect the taxes or amounts on account of taxes as agent for the Minister; and

  (b)  remit the taxes or amounts on account of taxes to the Minister in accordance with the regulations.

Commencement

   7.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Section 1 comes into force on the later of the day section 1 of the Horse Racing Licence Act, 2015 comes into force and the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 3
benefits administration integration act, 2016

Definitions

   1.  In this Act,

“Administrator” means the Benefit Programs Administrator designated under subsection 2 (1); (“administrateur”)

“Commissioner” means the Information and Privacy Commissioner appointed under the Freedom of Information and Protection of Privacy Act; (“commissaire”)

“government entity” means,

  (a)  a ministry of the Government of Ontario,

  (b)  an agency of the Crown, and

   (c)  any other board, commission, authority or unincorporated body of the Crown in right of Ontario; (“entité gouvernementale”)

“Minister” means the Minister of Finance or such other member of the Executive Council to whom responsibility for the administration of this Act may be assigned or transferred under the Executive Council Act; (“ministre”)

“personal information” has the same meaning as in section 2 of the Freedom of Information and Protection of Privacy Act; (“renseignements personnels”)

“prescribed benefit program” means a program that provides financial or other assistance to individuals that is prescribed under clause 3 (1) (a); (“programme de prestations prescrit”)

“public body” means,

  (a)  a municipality in Ontario,

  (b)  a local board, as defined in the Municipal Act, 2001, of a municipality in Ontario,

   (c)  any other 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 a municipality in Ontario,

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

  (e)  a district social services administration board established under the District Social Services Administration Boards Act, or

   (f)  any other person or entity specified by regulation. (“organisme public”)

Benefit Programs Administrator

   2.  (1)  The Lieutenant Governor in Council may, by regulation, designate a ministry of the Government of Ontario, or part of such ministry, to be the Benefit Programs Administrator.

Function

   (2)  The function of the Administrator is to administer, on behalf of government entities or public bodies, programs that provide financial or other assistance to individuals and that are prescribed under clause 3 (1) (a).

Prescribed benefit programs

   3.  (1)  The Lieutenant Governor in Council may make regulations,

  (a)  prescribing the programs that provide financial or other assistance to individuals that the Administrator may administer, in whole or in part, on behalf of a government entity or a public body;

  (b)  prescribing powers, functions and duties under a statute or regulation that the Administrator may exercise or perform and governing their exercise or performance, including prescribing the circumstances in which the Administrator may exercise or perform them;

   (c)  prescribing powers, functions and duties not set out in a statute or regulation that are exercised or performed by a government entity or a public body under a prescribed benefit program that the Administrator may exercise or perform and governing their exercise or performance, including prescribing the circumstances in which the Administrator may exercise or perform them.

MOUs, agreements re administration of prescribed benefit programs

   (2)  The Administrator shall, subject to the regulations made under subsection (1),  enter into a memorandum of understanding or an agreement with each government entity or public body that is responsible for a prescribed benefit program to administer the program on behalf of the government entity or public body.

Limitation — regulation-making powers

   (3)  A regulation made under clause (1) (b) shall not prescribe the power to make regulations.

Limitation — hearings, reviews, appeals

   (4)  The Administrator may not conduct any hearing, review or appeal provided for in a statute or regulation unless expressly authorized by a regulation made under clause (1) (b).

Rights of appeal and review unaffected

   (5)  Unless otherwise provided by a regulation made under clause (1) (b), nothing in this section affects an individual’s right to appeal or review a decision made under a prescribed benefit program that is provided for under the statute that governs the prescribed benefit program.

Authorization in addition to other powers to delegate, etc.

   (6)  For greater certainty, the power to make regulations under clause (1) (b) or (c) prescribing a power, function or duty that the Administrator may exercise or perform is in addition to, and does not derogate from, any authority under a statute, regulation or any other law to delegate or assign such a power, function or duty.

Other legislation to apply to Administrator

   (7)  A reference in a statute or regulation to the person or entity who would otherwise exercise a power or perform a function or duty given to the Administrator in a regulation made under clause (1) (b) shall be read as though the reference was to the Administrator.

MOUs, agreements with third parties to provide services

   4.  (1)  The Administrator may enter into a memorandum of understanding or an agreement with a person or entity, including a government entity or public body, to provide services on behalf of the Administrator and to exercise powers or perform functions or duties that the Administrator is authorized by a regulation made under clause 3 (1) (b) or (c) or by a memorandum of understanding or agreement entered into under subsection 3 (2) to exercise or perform.

Regulation required

   (2)  A memorandum of understanding or agreement entered into under subsection (1) is not effective unless the Lieutenant Governor in Council makes a regulation,

  (a)  prescribing the powers, functions and duties that are to be subject to the memorandum of understanding or agreement;

  (b)  specifying the person or entity to whom such powers, functions and duties are to be given; and

   (c)  specifying the date on which the memorandum of understanding or agreement becomes effective.

Authentication of identity

   5.  The Administrator may determine the information and documents that individuals must provide in order to establish and authenticate their identity for the purpose of obtaining benefits under prescribed benefit programs.

Collection of personal information

Direct collection

   6.  (1)  The Administrator is authorized to collect personal information about an individual from the individual, or from a person who represents the individual and belongs to a class of persons prescribed by regulation, if the information is necessary for the administration of prescribed benefit programs.

Indirect collection

   (2)  The Administrator is authorized to indirectly collect personal information about an individual from the government entity or public body on whose behalf the Administrator administers a prescribed benefit program, and the government entity or public body is authorized to disclose that personal information to the Administrator, if the information is necessary for the administration of prescribed benefit programs.

Maintenance of personal information

   7.  (1)  The Administrator is authorized to combine and maintain together all the personal information it has collected under section 6 about an individual in a separate file for each individual.

Assignment of unique identifying number

   (2)  The Administrator may assign a unique identifying number to each individual about whom it has collected personal information under section 6.

Same

   (3)  Subject to subsection 10 (2), the Administrator shall only use or disclose the unique identifying numbers for the purpose of administering prescribed benefit programs.

Same

   (4)  Subject to subsection 10 (2), no person shall collect, use or disclose an individual’s unique identifying number except where it is necessary for the administration of a prescribed benefit program and with the express authorization of the Administrator.

MOU or agreement re disclosure and use of unique identifying numbers

   (5)  The Administrator may enter into a memorandum of understanding or agreement with a government entity or public body on whose behalf the Administrator administers a prescribed benefit program governing the Administrator’s disclosure of unique identifying numbers to the government entity or public body and the government entity’s or public body’s use of unique identifying numbers.

Offence

   (6)  Every person who collects, uses or discloses a unique identifying number without the express authorization of the Administrator is guilty of an offence and on conviction is liable to a fine of not more than $5,000.

Use of personal information

   8.  The Administrator is authorized to use the personal information it has collected under section 6 in order to administer prescribed benefit programs.

Individual customer service accounts

   9.  (1)  The Administrator may create a customer service account for each individual about whom it has collected personal information under section 6.

Same

   (2)  A customer service account may enable the individual who is the subject of the account,

  (a)  to obtain information about prescribed benefit programs, including information about his or her eligibility for such programs and information about how to apply to such programs;

  (b)  to apply to be enrolled in prescribed benefit programs;

   (c)  to obtain information about the status of his or her application to be enrolled in prescribed benefit programs, including whether an application has been approved or refused or whether further information or documentation is required in order to complete the application; and

  (d)  once enrolled in a prescribed benefit program, to obtain information on an ongoing basis about the benefits to which he or she is entitled at any time and information about the provision of benefits to him or her.

Notices given via customer service account

   (3)  Notices that are required to be given to an individual under a prescribed benefit program may be given by the Administrator through the individual’s customer service account and notice through a customer service account is deemed to comply with any notice requirements imposed under another statute.

Availability

   (4)  An individual’s customer service account may be made available to him or her on the internet or by any other means or medium determined by the Administrator.

Disclosure of personal information

   10.  (1)  The Administrator is authorized to disclose, in accordance with the regulations, personal information it maintains under any prescribed benefit program to a government entity or public body on whose behalf the Administrator administers a prescribed benefit program, and the government entity or public body may collect and use the personal information if it is necessary for the administration of a prescribed benefit program administered by it.

Same

   (2)  The Administrator is authorized to disclose personal information, including unique identifying numbers, it maintains to the Ministry of Finance, to be matched with other personal information maintained by the Ministry and to be used by the Ministry in de-identified form to review prescribed benefit programs and to develop and evaluate fiscal and taxation policy for the Crown.

Proposal to Commissioner

   (3)  Before personal information is disclosed to the Ministry of Finance under subsection (2), the Minister shall submit a proposal to the Commissioner describing,

  (a)  how the Administrator will disclose the information and how the Minister will collect and use it for the purposes set out in subsection (2);

  (b)  the process of producing information in de-identified form; and

   (c)  the safeguards in place to protect the confidentiality and security of the personal information.

Review by Commissioner

   (4)  Within 30 days after receiving the proposal, the Commissioner shall review the proposal and may give his or her written comments on it to the Minister.

Same

   (5)  In reviewing the proposal, the Commissioner shall consider the public interest and the privacy interest of the individuals to whom the personal information relates.

Consideration by Minister

   (6)  The Minister shall consider the comments, if any, made by the Commissioner, and may amend the proposal if the Minister considers it appropriate.

Definition — information in de-identified form

   (7)  In this section,

“information in de-identified form” means information from which any information that identifies an individual and any information that it is reasonably foreseeable in the circumstances could be utilized, either alone or with other information, to identify an individual, has been removed.

Administrator’s information practices

   11.  (1)  The Administrator shall, in a manner that is practical in the circumstances, make available to the public a written statement that,

  (a)  provides a general description of the Administrator’s information practices;

  (b)  describes how to contact the Administrator;

   (c)  describes how an individual may obtain access to or request correction of any personal information about the individual that is in the custody or control of the Administrator; and

  (d)  describes how to make a complaint to the Commissioner.

Commissioner’s review

   (2)  The Commissioner may, from time to time, review the Administrator’s information practices to check that there has been no unauthorized collection or  maintenance of personal information or unauthorized use, disclosure, access to or modification of personal information in its custody.

Duty to assist

   (3)  The Administrator shall co-operate with and assist the Commissioner in the conduct of the review under this section.

Orders

   (4)  If the Commissioner determines that an information practice contravenes this Act, the Commissioner may order the Administrator to discontinue the practice and to destroy the personal information collected or maintained under that practice.

Definition — information practice

   (5)  In this section,

“information practice” means a policy of the Administrator in relation to its management of personal information, including when, how and the purposes for which the Administrator collects, uses, discloses, maintains or disposes of personal information.

Overpayments

Notice

   12.  (1)  If the Administrator is of the opinion that an individual has received benefits under a prescribed benefit program to which he or she is not entitled (including benefits in excess of the amount to which he or she is entitled), the Administrator shall give the individual notice of the overpayment.

Recovery

   (2)  The Administrator may recover the overpayment by any combination of the following:

    1.  Reducing the amount of one or more payments to be made to the individual under the same prescribed benefit program.

    2.  Retaining by way of set-off, out of any money that the individual is entitled to receive under another prescribed benefit program, such sum as the Administrator sees fit in the circumstances and paying such sum to the prescribed benefit program under which the individual was overpaid.

    3.  Recovering the overpayment as a debt due to the Crown by any means available at law.

Determinations in sole discretion of Administrator

   (3)  Subject to the regulations and any rules for the recovery of overpayments under another statute that governs the prescribed benefit program under which the overpayment was made, all the determinations under subsections (1) and (2) — the amount of the overpayment, under which of paragraphs 1, 2 and 3 of subsection (2) to recover the overpayment and, in the case of a set-off under paragraph 2 of subsection (2), the prescribed benefit program under which the amount is to be retained — are in the sole discretion of the Administrator.

Rights of appeal and review unaffected

   (4)  Nothing in this section affects an individual’s right to appeal or review a decision about an overpayment under a prescribed benefit program that is provided for under the statute that governs the prescribed benefit program.

Regulations

   13.  (1)  The Lieutenant Governor in Council may make regulations,

  (a)  prescribing persons and entities that are public bodies;

  (b)  prescribing the matters set out in clauses 4 (2) (a), (b) and (c);

   (c)  prescribing information or documents that the Administrator may, must or may not require under section 5;

  (d)  prescribing classes of persons from whom the Administrator may collect personal information under subsection 6 (1);

  (e)  prescribing personal information that the Administrator may disclose under subsection 10 (1), and the circumstances under which that information may be disclosed;

   (f)  governing the recovery of overpayments under section 12, including prescribing the information to be included in the notice required by subsection 12 (1) and the manner in which it is to be given, and prescribing the maximum amount that may be reduced from a payment or set-off under that section and the timing of such reductions and set-offs.

Conflict with other recovery rules

   (2)  In the event of a conflict between a regulation made under clause (1) (f) and any rule for the recovery of overpayments under another statute that governs a prescribed benefit program, the rules under the other statute prevail.

Conflict with other Acts

   14.  In the event of a conflict between section 3 or 4, or the regulations made under either section, and any other Act, this Act and the regulations made under it prevail.

Commencement

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

Short title

   16.  The short title of the Act set out in this Schedule is the Benefits Administration Integration Act, 2016.

SCHEDULE 4
change of name act

   1.  Section 2 of the Change of Name Act is amended by adding the following subsection:

Exception

   (4)  Despite subsection (3), a person’s name may be changed under this Act to a single name that is determined in accordance with the person’s traditional culture if,

  (a)  the applicant for the change of name provides the Registrar General with the prescribed evidence, if any; and

  (b)  the Registrar General approves the single name.

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

Procedure

   (3)  A person who wishes to elect under subsection (1) or (2) shall pay the required fee, if any, and provide all the prescribed documents that are in the person’s possession.

   (2)  Subsection 3 (4) of the Act is repealed and the following substituted:

Certificate

   (4)  On receiving the fee and documents, the Registrar General shall, in accordance with the Vital Statistics Act,

  (a)  if the person’s birth was registered in Ontario under that Act or a predecessor of it, register the change of name, note it on the birth registration and issue a change of name certificate and a new birth certificate to the person; or

  (b)  if the person’s birth was not registered in Ontario under that Act or a predecessor of it, register the change of name and issue a change of name certificate to the person.

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

Application for change of name

   (1)  A person at least 16 years of age who has been ordinarily resident in Ontario for at least one year immediately before making the application may apply to the Registrar General in accordance with section 6 to change,

  (a)  his or her forename or surname or both; or

  (b)  his or her single name, if the person has a single name.

   4.  Subsection 5 (1) of the Act is repealed and the following substituted:

Application to change child’s name

   (1)  Unless a court order or separation agreement prohibits the change, a person described in subsection (1.1) may apply to the Registrar General in accordance with section 6 to change,

  (a)  the child’s forename or surname or both; or

  (b)  the child’s single name, if the child has a single name.

Same

   (1.1)  Subsection (1) applies to a person with lawful custody of,

  (a)  a child whose birth was registered in Ontario and who is ordinarily resident there; or

  (b)  a child who has been ordinarily resident in Ontario for at least one year immediately before the application is made.

   5.  Subsection 6 (8) of the Act is repealed and the following substituted:

Documents to provide

   (8)  An application shall be accompanied by all the prescribed documents that are in the applicant’s possession.

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

Response of Registrar General

   (1)  If an applicant under subsection 4 (1) or 5 (1) complies with the requirements of this Act and pays the required fee, then, unless the Registrar General believes on reasonable grounds that the applicant seeks the change of name for an improper purpose, the Registrar General shall, in accordance with the Vital Statistics Act,

  (a)  if the birth of the person to whose name the application relates was registered in Ontario under that Act or a predecessor of it, register the change of name, note it on the birth registration and issue a change of name certificate and a new birth certificate to the person; or

  (b)  if the birth of the person to whose name the application relates was not registered in Ontario under that Act or a predecessor of it, register the change of name and issue a change of name certificate to the person.

Marriage registration

   (1.1)  If the Registrar General has registered a change of name of a person under subsection (1), if the person is married and if there is a registration of that marriage under the Vital Statistics Act or a predecessor of that Act, the Registrar General shall note the change on that marriage registration in accordance with the Vital Statistics Act if the applicant under subsection (1) or the person so requests and pays the required fee, if any.

Birth registration of child

   (1.2)  If the Registrar General has registered a change of name of a person under subsection (1) and the person is named as the mother, father or other parent on the birth registration of a child born in Ontario, the Registrar General shall note the change on the child’s birth registration in accordance with the Vital Statistics Act if,

  (a)  the applicant under subsection (1) or the person so requests and pays the required fee, if any; and

  (b)  subject to subsections (1.3), (1.4) and (1.5), the child consents, if the child is at least 16 years of age at the time of the request.

If child lacks capacity

   (1.3)  The consent of a child under subsection (1.2) is not required if a legally qualified medical practitioner states in writing, not more than one year before the request under that subsection is made, that in his or her opinion the child does not have capacity to consent.

Application to dispense with consent

   (1.4)  If the required consent cannot be obtained or is refused, the person requesting the notation of a change under subsection (1.2) may apply to the Ontario Court of Justice, the Family Court or the Superior Court of Justice for an order dispensing with the consent.

How application determined

   (1.5)  The court mentioned in subsection (1.4) shall determine an application under that subsection in accordance with the best interests of the child.

Request by child

   (1.6)  If the Registrar General has registered a change of name of a person under subsection (1), if the person is named as the mother, father or other parent on the birth registration of a child born in Ontario and if the child is at least 16 years of age, the Registrar General shall note the change on the child’s birth registration in accordance with the Vital Statistics Act if the child so requests and pays the required fee, if any.

Documents to provide

   (1.7)  An applicant or person who requests the notation of a change on the person’s marriage registration under subsection (1.1) or the notation of a change on a child’s birth registration under subsection (1.2) shall submit, with the request, all the prescribed documents that are in the applicant’s or person’s possession, as the case may be.

Same, by child

   (1.8)  If the child described in subsection (1.2) is at least 16 years of age at the time of the request under that subsection or makes a request under subsection (1.6), the child shall submit to the Registrar General all the prescribed documents that are in the child’s possession.

   (2)  Subsection 7 (6) of the Act is amended by adding “in accordance with the Vital Statistics Act” after “shall” in the portion before clause (a).

   (3)  The French version of clause 7 (6) (a) of the Act is repealed and the following substituted:

    a)  si la naissance de la personne dont la demande vise à changer le nom a été enregistrée en Ontario, il enregistre le changement de nom, le note sur son enregistrement de naissance et lui délivre un certificat de changement de nom ainsi qu’un nouveau certificat de naissance;

   7.  Clauses 8 (2) (c) and (d) of the Act are repealed and the following substituted:

   (c)  if the person’s birth was registered in Ontario, the original registration shall be withdrawn from the registration files and sealed in a separate file, and a new birth registration showing the new name shall be made under the Vital Statistics Act; and

  (d)  the change of name shall not be entered in the change of name index maintained under section 2 of the Vital Statistics Act.

   8.  (1)  The French version of section 9 of the Act is amended by striking out “inscrit” and substituting “noté”.

   (2)  Section 9 of the Act is amended by adding the following subsection:

Exception

   (2)  A public or private record or document that is mentioned in subsection (1) does not include a registration made under the Vital Statistics Act, a certified copy of such a registration or a certificate issued under that Act.

   9.  Section 13 of the Act is amended by adding the following clauses:

   (f)  prescribing evidence for the purposes of clause 2 (4) (a);

.     .     .     .     .

(g.1) prescribing the documents to be provided for the purposes of subsection 6 (8) or 7 (1.7) or (1.8);

(g.2) prescribing information for the purposes of clause 6 (2) (r);

Commencement

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

SCHEDULE 5
city of toronto act, 2006

   1.  (1)  Paragraphs 2 to 5 of subsection 278 (1) of the City of Toronto Act, 2006 are repealed and the following substituted:

    2.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 2 i of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or such other percentage as may be prescribed.

    3.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 2 ii of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or such other percentage as may be prescribed.

    4.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 3 i of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or such other percentage as may be prescribed.

    5.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 3 ii of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or such other percentage as may be prescribed.

   (2)  Section 278 of the Act is amended by adding the following subsection:

City option

   (1.1)  Despite subsection (1), the City may pass a by-law providing for the application of a single percentage that falls within the following range instead of the percentage described in paragraph 2, 3, 4 or 5 of subsection (1), as the case may be:

    1.  A range of not less than 30 per cent and not more than 35 per cent.

    2.  Such other range as may be prescribed.

   (3)  Clause 278 (2) (a) of the Act is repealed and the following substituted:

  (a)  prescribing percentages and ranges for the purposes of subsections (1) and (1.1);

   (4)  Subsection 278 (4) of the Act is repealed.

   2.  (1)  Subsection 291 (1) of the Act is amended by adding the following paragraphs:

    5.  Despite paragraph 4, in such circumstances as may be prescribed, the amount of taxes for the property for the taxation year is determined in accordance with the regulations if the difference between the amount of the uncapped taxes and the taxes determined under paragraph 4 for the taxation year exceeds the difference between the amount of the uncapped taxes and the taxes determined under this section for the previous year.

    6.  Despite paragraphs 4 and 5, in such circumstances as may be prescribed, the amount of taxes for the property for the taxation year is determined in accordance with the regulations in connection with the phasing out of the application of this Part.

   (2)  Subsection 291 (3) of the Act is repealed and the following substituted:

Regulations re: adjustments

   (3)  The Minister of Finance may make regulations,

  (a)  providing for adjustments under paragraph 3 of subsection (1) in respect of changes in taxes for municipal purposes;

  (b)  governing the calculation of taxes for a taxation year in the circumstances described in paragraph 5 of subsection (1), and a regulation may provide that paragraph 5 of subsection (1) does not apply unless the City passes a by-law to have it apply;

   (c)  governing the calculation of taxes for a taxation year under paragraph 6 of subsection (1) in prescribed circumstances in connection with the phasing out of the application of this Part, and a regulation may provide that paragraph 6 of subsection (1) does not apply unless the City passes a by-law to have it apply.

   3.  (1)  Paragraphs 2 and 3 of subsection 331 (2) of the Act are repealed and the following substituted:

    2.  If the property is in any of the commercial classes, the rebate shall be equal to 30 per cent, or such other percentage as may be prescribed, of the taxes applicable to the eligible property as determined under clause (12) (b).

    3.  If the property is in any of the industrial classes, the rebate shall be equal to 35 per cent, or such other percentage as may be prescribed, of the taxes applicable to the eligible property as determined under clause (12) (b).

   (2)  Subsection 331 (12) of the Act is amended by adding the following clause:

(a.1) prescribing percentages for the purposes of paragraphs 2 and 3 of subsection (2);

Commencement

   4.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 6
compensation for victims of crime act

   1.  Section 10 of the Compensation for Victims of Crime Act is amended by adding the following subsection:

Extension of time

   (1.1)  The Board may accept a request for a hearing and review under subsection (1) made by an applicant after the expiry of the deadline referred to in that subsection, if the Board is satisfied that the delay in making the request was incurred in good faith and that no substantial prejudice will result to any person affected by the delay.

   2.  Section 15 of the Act is repealed and the following substituted:

Service

   15.  (1)  Any notice or document required to be served on a person under this Act is sufficiently served if it is,

  (a)  delivered to the person personally;

  (b)  sent by regular or registered mail to the person’s last known address;

   (c)  sent by email to the person’s last known email address (if any);

  (d)  sent by fax to the person’s last known fax number (if any); or

  (e)  served by any other method permitted by the Board.

When service effective: mail, email or fax

   (2)  Subject to subsection (3),

  (a)  service by regular or registered mail is effective on the fifth day after the day of sending; and

  (b)  service by email or fax is effective on the day of sending unless the notice or document was sent after 5 p.m., in which case it is effective on the following day.

Same

   (3)  If, under clause (2) (a) or (b), the day on which service would be effective is a Saturday or a holiday, service is instead effective on the next day that is not a Saturday or a holiday.

Exception

   (4)  Subsections (2) and (3) do not apply if the person served, acting in good faith, through absence, accident, illness or other cause beyond the person’s control, did not receive the notice or document or received it on a later date.

Commencement

   3.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 7
courts of justice act

   1.  Subsections 42 (10) and (11) of the Courts of Justice Act are repealed and the following substituted:

Status at end of term

   (10)  A Chief Justice, associate chief justice, Senior Advisory Family Judge or regional senior judge whose term expires continues to be a provincial judge.

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

Commencement

   3.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 8
education act

   1.  Clause 42 (11) (b) of the Education Act is amended by striking out “physical handicap, mental handicap or multi-handicap” and substituting “disability”.

   2.  Clause 190 (1) (c) of the Act is amended by striking out “hearing-handicapped children” and substituting “children who are deaf or hard of hearing”.

   3.  Subsection 252 (2) of the Act is repealed and the following substituted:

Publication and notice

   (2)  Within one month after receiving the auditor’s report on the board’s financial statements, the treasurer shall do one of the following:

    1.  Publish the financial statements and the auditor’s report on the board’s website or, if the board does not have a website, make the financial statements and the auditor’s report available to those affected by them in another manner that the treasurer considers appropriate.

    2.  Mail or deliver a copy of the financial statements and auditor’s report to each of the board’s supporters.

Regulations re publication and notice

   (2.1)  The Minister may make regulations respecting the form in which the financial statements and auditor’s report shall be published, mailed, delivered or otherwise made available under subsection (2), and respecting any related timelines, and the treasurer shall comply with any such regulations.

   4.  Subsection 257.28 (8) of the Act is repealed and the following substituted:

Publication of notice of by-law

   (8)  Before a by-law for borrowing money for a permanent improvement is acted on, notice of the passing of the by-law shall be given,

  (a)  in a newspaper having general circulation within the separate school zone for three consecutive weeks; and

  (b)  on the board’s website for three consecutive weeks or, if the board does not have a website, in another manner that the board considers appropriate.

Contents of notice

   (8.1)  The notice of the passing of the by-law shall state,

  (a)  the purpose for which the money is to be borrowed;

  (b)  the amount to be borrowed and the security for the amount; and

   (c)  the terms of repayment including the rate of interest.

If no application to quash

   (8.2)  If no application to quash the by-law is made for three months after publication of notice of the passing of the by-law, the by-law is valid despite any want of substance or form in the by-law or in the time or manner of passing the by-law.

   5.  Subsection 257.60 (2) of the Act is repealed and the following substituted:

Public meeting

   (2)  In conducting a review under subsection (1), the board shall ensure that adequate information is made available to the public, and for this purpose shall hold at least one public meeting, notice of which shall be given,

  (a)  in at least one newspaper having general circulation in the area of jurisdiction of the board; and

  (b)  on the board’s website or, if the board does not have a website, in another manner that the board considers appropriate.

   6.  Clause 257.64 (4) (a) of the Act is amended by striking out “in a newspaper”.

   7.  Clause 257.73 (4) (a) of the Act is amended by striking out “in a newspaper”.

   8.  The English version of subsection 295 (8) of the Act is amended by striking out “to speak for it” at the end and substituting “to act as its spokesperson”.

   9.  The English version of clause 303.1 (1) (c) of the Act is amended by striking out “people” and substituting “persons”.

   10.  Section 309 of the Act is amended by adding the following subsection:

Extension of time

   (3.1)  The supervisory officer may extend the deadline mentioned in subsection (3) if the person requests an extension to accommodate his or her disability.

   11.  Section 311.2 of the Act is amended by adding the following subsection:

Extension of time

   (2)  The principal may extend the deadline mentioned in paragraph 1 of subsection (1) if the person requests an extension to accommodate his or her disability.

Commencement

   12.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 9
financial administration Act

   1.  (1)  Subsection 1 (1) of the Financial Administration Act is amended by adding the following definitions:

“designated purpose account” means an account that an Act requires be maintained in the Government of Ontario’s financial records for the purposes of recording,

  (a)  the recognition of revenues, including amounts credited on account of interest, as specified in that Act, and

  (b)  expenditures which are authorized to be incurred for the purposes specified in that Act; (“compte à fin désignée”)

“special purpose account” means an account maintained in the Government of Ontario’s financial records for the purpose of recording receipts, including any amounts credited on account of interest, and disbursements of money that has been paid into the Consolidated Revenue Fund and that was paid to Ontario for a special purpose; (“compte spécial”)

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

Interpretation, incurring of expenditure

   (2.1)  The Crown incurs an expenditure when,

  (a)  an amount is paid out of the Consolidated Revenue Fund or recognized as a non-cash expense or non-cash investment; or

  (b)  a liability is charged against an appropriation under subsection 11.6 (3).

   2.  Section 1.0.10 of the Act is amended by adding the following subsection:

Retroactive regulations

   (5.1)  A regulation made under this section is, if it so provides, effective with reference to a period before it is filed, but the period shall not begin earlier than the beginning of the most recent fiscal year for which the Public Accounts have not yet been laid before the Assembly or made public in accordance with subsection 1.0.26 (5).

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

Recording in designated purpose account

   (6)  If an Act provides that money is, or is deemed to be, money paid to Ontario for a special purpose, any requirement to record receipts and disbursements of that money in a special purpose account in the Consolidated Revenue Fund or in the Public Accounts is deemed to be satisfied if the receipts and disbursements are recorded in a designated purpose account.

   4.  Subsection 15 (2) of the Act is amended by adding the following paragraph:

    6.  Engaging in activities with respect to which the ministry will become entitled to reimbursement under a statutory appropriation administered by that ministry.

   5.  Section 16.0.1 of the Act is repealed and the following substituted:

Refund or repayment of expenditure or advance

   16.0.1  (1)  A refund or repayment of an expenditure or advance charged to an appropriation for a fiscal year, other than a statutory appropriation, or a reduction of a liability charged to an appropriation for a fiscal year, other than a statutory appropriation, that is received or has become receivable in a known amount before the books of the Government of Ontario are closed for the fiscal year in which the expenditure, advance or liability was incurred shall be credited to the appropriation against which it was charged.

Same

   (2)  If a refund or repayment of an expenditure or advance charged to an appropriation for a fiscal year, other than a statutory appropriation, or a reduction of a liability charged to an appropriation for a fiscal year, other than a statutory appropriation, does not become receivable in a known amount until after the books of the Government of Ontario are closed for the fiscal year in which the expenditure, advance or liability was incurred, all or part of the refund, repayment or reduction, as the Treasury Board may determine, may be credited to an appropriation,

  (a)  that is for the fiscal year in which the refund, repayment or reduction becomes receivable in a known amount; and

  (b)  that authorizes expenditures for the same purpose as the expenditure, advance or liability to which the refund, repayment or reduction relates or for a purpose determined by the Board to be similar.

Same, statutory appropriation

   (3)  A refund or repayment of an expenditure or advance charged to a statutory appropriation or a reduction of a liability charged to a statutory appropriation that is received or has become receivable in a known amount shall be credited to the appropriation against which it was charged.

Commencement

   6.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent or, if the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent after April 1, 2016, this Schedule is deemed to have come into force on April 1, 2016.

Same

   (2)  Sections 1 and 3 come into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent or, if the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent after March 31, 2016, sections 1 and 3 are deemed to have come into force on March 31, 2016.

SCHEDULE 10
freedom of information and protection of privacy Act

   1.  The French version of subsection 13 (3) of the Freedom of Information and Protection of Privacy Act is amended by striking out “cité” and substituting “mentionné”.

   2.  (1)  Clause 28 (2) (c) of the Act is amended by adding “subject to subsection (5.1)” after “may”.

   (2)  Clause 28 (4) (c) of the Act is repealed and the following substituted:

   (c)  that the head will, within 10 days after the expiry of the time period for making representations under subsection (5), decide whether or not to disclose the record.

   (3)  Subsection 28 (5) of the Act is amended by adding “subject to subsection (5.1)” after “may”.

   (4)  Section 28 of the Act is amended by adding the following subsection:

Extension of time

   (5.1)  If the time limit specified in subsection (5) presents a barrier, as defined in the Accessibility for Ontarians with Disabilities Act, 2005, to the person, the head may extend the time limit for a period of time that is reasonably required in the circumstances to accommodate the person for the purpose of making representations under that subsection.

   (5)  Subsections 28 (7) and (8) of the Act are repealed and the following substituted:

Decision re disclosure

   (7)  The head shall decide whether or not to disclose the record or part and give written notice of the decision to the person to whom the information relates and the person who made the request within 10 days after the expiry of the time period for making representations under subsection (5).

Notice of head’s decision to disclose

   (8)  A head who decides to disclose a record or part under subsection (7) shall state in the notice that,

  (a)  the person to whom the information relates may appeal the decision to the Commissioner within 30 days after the notice of decision is given, subject to subsection (8.1); and

  (b)  the person who made the request will be given access to the record or part unless an appeal of the decision is commenced within the time period specified in clause (a).

Extension of time

   (8.1)  If the time limit specified in clause (8) (a) presents a barrier, as defined in the Accessibility for Ontarians with Disabilities Act, 2005, to the person, the head may extend the time limit for a period of time that is reasonably required in the circumstances to accommodate the person for the purpose of appealing the decision under that clause.

   (6)  Subsection 28 (9) of the Act is amended by striking out “asks the Commissioner to review the decision” at the end and substituting “appeals the decision to the Commissioner in accordance with clause (8) (a)”.

   3.  (1)  Subsection 50 (2) of the Act is amended by adding “Subject to subsection (2.0.1)” at the beginning.

   (2)  Section 50 of the Act is amended by adding the following subsection:

Extension of time

   (2.0.1)  If the time limit specified in subsection (2) presents a barrier, as defined in the Accessibility for Ontarians with Disabilities Act, 2005, to the person, the Commissioner may extend the time limit for a period of time that is reasonably required in the circumstances to accommodate the person for the purpose of making the appeal.

Commencement

   4.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 11
healthy menu choices Act, 2015

   1.  Paragraph 2 of subsection 2 (1) of the Healthy Menu Choices Act, 2015 is repealed and the following substituted:

    2.  Any other information required by the regulations.

Commencement

   2.  This Schedule comes into force on January 1, 2017.

SCHEDULE 12
highway traffic act

   1.  (1)  The definition of “road-building machine” in subsection 1 (1) of the Highway Traffic Act is repealed and the following substituted:

“road-building machine” means a self-propelled vehicle of a design commonly used in the construction or maintenance of highways that,

  (a)  belongs to a class of vehicle prescribed in the regulations,

  (b)  has the features or equipment prescribed in the regulations, or

   (c)  is being used as prescribed in the regulations; (“machine à construire des routes”)

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

Definition of “road-building machine”

   (11)  The Lieutenant Governor in Council may make regulations for the purpose of the definition of “road-building machine” in subsection (1),

  (a)  prescribing classes of vehicles that are or are not road-building machines;

  (b)  prescribing features and equipment that a vehicle must have or must not have to be a road-building machine;

   (c)  prescribing uses to which a vehicle must be put or must not be put to be a road-building machine.

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

Modification of application of Act or regulations

   1.2  The Lieutenant Governor in Council may make regulations,

  (a)  providing that any Part or provision of  this Act, or any regulation or provision of a regulation, applies to a specified class of vehicles or to drivers, operators, owners or lessees of a specified class of vehicles in addition to the vehicles, drivers, operators, owners or lessees that the Part, provision or regulation otherwise applies to, prescribing modifications to that Part, provision or regulation for any such application and prescribing conditions and circumstances for any such application;

  (b)  exempting a specified class of vehicles, or drivers, operators, owners or lessees of a specified class of vehicles, from any Part or provision of this Act, or any regulation or provision of a regulation, and prescribing conditions and circumstances for any such exemption;

   (c)  defining “operator” and “owner” for the purposes of regulations made under clause (a) or (b).

   3.  Section 50 of the Act is amended by adding the following subsection:

Extension of time to appeal

   (3.3)  The time to appeal a decision under subsection (3) or (3.1) may be extended by a judge of the Superior Court of Justice or the Divisional Court, as the case may be, before or after the expiration of the time limit set out in those subsections.

   4.  Subsection 76 (2) of the Act is amended by adding the following paragraph:

    4.  Road-building machines.

   5.  (1)  Subsection 82 (2) of the Act is amended by striking out “any motor vehicle or motor assisted bicycle” and substituting “any vehicle, other than a bicycle”.

   (2)  Subsection 82 (3) of the Act is amended by striking out “the owner of a motor vehicle, motor assisted bicycle or vehicle drawn by a motor vehicle” and substituting “the owner of a vehicle, other than a bicycle”.

   6.  (1)  Subsection 105 (1) of the Act is amended by striking out “or that does not bear the National Safety Mark referred to in that Act” at the end.

   (2)  Section 105 of the Act is amended by adding the following subsection:

Regulations

   (4)  The Lieutenant Governor in Council may make regulations exempting classes of motor vehicles, trailers, conversion units and trailer converter dollies from the application of subsection (1), and prescribing conditions and circumstances for any such exemption.

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

Road-building machines

   189.1  (1)  No person shall drive or permit the operation of a road-building machine on a highway except in accordance with the regulations made under this section.

Offence

   (2)  A person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not less than $250 and not more than $20,000.

Regulations

   (3)  The Lieutenant Governor in Council may make regulations regulating or prohibiting the operation of road-building machines on any highway or class of highway or on any part or parts of any highway.

   8.  Section 191 of the Act is repealed and the following substituted:

Exemption certificate, hours of work for commercial motor vehicle drivers

   191.  (1)  An operator may apply in writing to the Registrar for a certificate exempting the operator and any driver employed by or contracted to the operator from any requirement prescribed by the regulations made under clause 190 (7) (a), (b) or (c).

Issuance

   (2)  On an application under subsection (1), the Registrar may issue the certificate applied for granting an exemption from any requirement prescribed by a regulation made under clause 190 (7) (c) if the Registrar is satisfied that the operator applying for the certificate has a genuine need for it and the issuance of the certificate is unlikely to jeopardize the safety or health of any person.

Same

   (3)  On an application under subsection (1), the Registrar shall issue a certificate granting the exemptions that are set out in the regulations from requirements prescribed by a regulation made under clauses 190 (7) (a), (b) and (c) if the operator applying for the certificate or the vehicle in respect of the which the exemption is to apply belongs to a class specified in the regulations.

Conditions

   (4)  A certificate issued under subsection (2) may contain any conditions that the Registrar considers appropriate and a certificate is subject to the conditions contained in it.

Same

   (5)  A certificate issued under subsection (3) shall contain the conditions that are prescribed in the regulations and a certificate is subject to those conditions.

Effect of certificate

   (6)  Subject to subsection (8), a certificate issued under subsection (2) exempts the operator to whom it is issued and any driver employed by or contracted to that operator from those requirements prescribed by the regulations made under clause 190 (7) (c) that are set out in the certificate.

Same

   (7)  Subject to subsection (8), a certificate issued under subsection (3) grants the operator to whom it is issued and any driver employed by or contracted to that operator the exemptions that are set out in the regulations from requirements made under clauses 190 (7) (a), (b) and (c).

Where certificate does not apply

   (8)  A certificate issued under this section does not apply to exempt,

  (a)  an operator who is in contravention of any condition set out in the certificate;

  (b)  a driver who is in contravention of any condition set out in the certificate or who is in contravention of subsection (10); or

   (c)  an operator for whom a driver referred to in clause (b) is working.

Duration

   (9)  A certificate is valid during the period set out in the certificate, which period, in the case of a certificate issued under subsection (2), shall not exceed 12 months.

Certificate to be produced for inspection

   (10)  A driver claiming an exemption under a certificate issued under this section shall carry the certificate or a true copy of it and produce the certificate or copy for inspection upon the demand of a police officer or an officer appointed for the purpose of carrying out the provisions of this Act.

Regulations

   (11)  The Lieutenant Governor in Council may make regulations,

  (a)  prescribing classes of operators or vehicles for the purpose of subsection (3);

  (b)  prescribing the exemptions granted under a certificate issued under subsection (3), and the conditions that apply to such exemptions;

   (c)  prescribing different requirements that apply to operators or vehicles exempted under a certificate issued under subsection (3) instead of the requirements set out in a regulation made under clause 190 (7) (a), (b) or (c), as the case may be.

   9.  Subsection 216 (1) of the Act is repealed and the following substituted:

Power of police officer to stop vehicles

   (1)  A police officer, in the lawful execution of his or her duties and responsibilities, may require the driver of a vehicle, other than a bicycle, to stop and the driver of a vehicle, when signalled or requested to stop by a police officer who is readily identifiable as such, shall immediately come to a safe stop.

   10.  (1)  Subsections 216.1 (1) and (2) of the Act are repealed and the following substituted:

Power of officer to examine commercial vehicles, road-building machines

   (1)  Any officer appointed for carrying out the provisions of this Act may, at any time, examine any commercial vehicle or road-building machine and its contents and equipment for the purpose of ascertaining whether this Act, theCompulsory Automobile Insurance Actor theDangerous Goods Transportation Act, or the regulations under any of them, are being complied with, and the driver, operator or other person in control of the vehicle shall assist in the examination.

Power to stop commercial vehicles, road-building machines

   (2)  Any officer appointed for carrying out the provisions of this Act, in the lawful execution of his or her duties and responsibilities, including for the purpose of an examination under subsection (1), may direct, by signals or otherwise, the driver of any commercial vehicle or road-building machine driven on a highway to stop, and the driver, upon being so directed, shall stop the vehicle.

   (2)  Subsection 216.1 (3) of the Act is amended by striking out “Where a commercial vehicle and its contents and equipment are examined under this section” at the beginning and substituting “Where a commercial vehicle or road-building machine and its contents and equipment are examined under this section”.

   (3)  Subsection 216.1 (6) of the Act is amended by striking out “a commercial vehicle” in the portion before clause (a) and substituting “a commercial vehicle or road-building machine”.

Commencement

   11.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Sections 1, 2 and 4 to 10 come into force on a day to be named by proclamation of the Lieutenant Governor.

SCHEDULE 13
homemakers and nurses services act

   1.  The definition of “Minister” in section 1 of the Homemakers and Nurses Services Act is repealed and the following substituted:

“Minister” means the Minister of Health and Long-Term Care or any other member of the Executive Council to whom responsibility for the administration of this Act is assigned or transferred under the Executive Council Act; (“ministre”)

   2.  Clause 6 (b) of the Act is repealed and the following substituted:

  (b)  for a person with a disability or a person who is elderly, ill or convalescent so that the person may remain in his or her own home; or

   3.  Section 7 of the Act is amended by striking out “in the home of a person who is elderly, handicapped, ill or convalescent” and substituting “in the home of a person with a disability or a person who is elderly, ill or convalescent”.

Commencement

   4.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 14
insurance act

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

Information on claims and repair history

   101.2  Every insurer shall provide the persons prescribed by the regulations with the prescribed information about the claims and repair history, including the costs relating to repairs, of a motor vehicle, in accordance with such requirements as may be prescribed.

   2.  Section 121 of the Act is amended by adding the following paragraph:

11.2 prescribing persons, information and other requirements for the purposes of section 101.2;

   3.  Section 3 of the Statutory Conditions set out in section 148 of the Act is amended by striking out “Bankruptcy Act (Canada)” and substituting “Bankruptcy and Insolvency Act (Canada)”.

Commencement

   4.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Sections 1 and 2 come into force on a day to be named by proclamation of the Lieutenant Governor.

SCHEDULE 15
The mcMaster university act, 1976

   1.  (1)  Subsections 8 (3) and (4) of The McMaster University Act, 1976 are repealed.

   (2)  Subsection 8 (5) of the Act is amended by striking out “subsection 3 or”.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 16
municipal act, 2001

   1.  (1)  Paragraphs 2 to 5 of subsection 313 (1) of the Municipal Act, 2001 are repealed and the following substituted:

    2.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 2 i of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or such other percentage as may be prescribed.

    3.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 2 ii of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or such other percentage as may be prescribed.

    4.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 3 i of subsection 8 (1) of the Assessment Act shall be reduced by 30 per cent or such other percentage as may be prescribed.

    5.  The tax rates that would otherwise be levied for municipal purposes for the subclasses prescribed under subparagraph 3 ii of subsection 8 (1) of the Assessment Act shall be reduced by 35 per cent or such other percentage as may be prescribed.

   (2)  Section 313 of the Act is amended by adding the following subsection:

Municipal option

   (1.1)  Despite subsection (1), a municipality, other than a lower-tier municipality, may pass a by-law providing for the application of a single percentage that falls within the following range instead of the percentage described in paragraph 2, 3, 4 or 5 of subsection (1), as the case may be:

    1.  A range of not less than 30 per cent and not more than 35 per cent.

    2.  Such other range as may be prescribed.

   (3)  Clause 313 (2) (a) of the Act is repealed and the following substituted:

  (a)  prescribing percentages and ranges for the purposes of subsections (1) and (1.1);

   (4)  Subsection 313 (4) of the Act is repealed.

   2.  (1)  Subsection 329 (1) of the Act is amended by adding the following paragraphs:

    5.  Despite paragraph 4, in such circumstances as may be prescribed, the amount of taxes for the property for the taxation year is determined in accordance with the regulations if the difference between the amount of the uncapped taxes and the taxes determined under paragraph 4 for the taxation year exceeds the difference between the amount of the uncapped taxes and the taxes determined under this section for the previous year.

    6.  Despite paragraphs 4 and 5, in such circumstances as may be prescribed, the amount of taxes for the property for the taxation year is determined in accordance with the regulations in connection with the phasing out of the application of this Part.

   (2)  Subsection 329 (3) of the Act is repealed and the following substituted:

Regulations re: adjustments

   (3)  The Minister of Finance may make regulations,

  (a)  providing for adjustments under paragraph 3 of subsection (1) in respect of changes in taxes for municipal purposes;

  (b)  governing the calculation of taxes for a taxation year in the circumstances described in paragraph 5 of subsection (1), and a regulation may provide that paragraph 5 of subsection (1) does not apply to a municipality that is not a lower-tier municipality unless the municipality passes a by-law to have it apply;

   (c)  governing the calculation of taxes for a taxation year under paragraph 6 of subsection (1) in prescribed circumstances in connection with the phasing out of the application of this Part, and a regulation may provide that paragraph 6 of subsection (1) does not apply to a municipality that is not a lower-tier municipality unless the municipality passes a by-law to have it apply.

   3.  (1)  Paragraphs 2 and 3 of subsection 364 (2) of the Act are repealed and the following substituted:

    2.  If the property is in any of the commercial classes, the rebate shall be equal to 30 per cent, or such other percentage as may be prescribed, of the taxes applicable to the eligible property as determined under clause (12) (b).

    3.  If the property is in any of the industrial classes, the rebate shall be equal to 35 per cent, or such other percentage as may be prescribed, of the taxes applicable to the eligible property as determined under clause (12) (b).

   (2)  Subsection 364 (12) of the Act is amended by adding the following clause:

(a.1) prescribing percentages for the purposes of paragraphs 2 and 3 of subsection (2);

Commencement

   4.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 17
municipal freedom of information and protection of privacy act

   1.  (1)  Clause 21 (2) (c) of the Municipal Freedom of Information and Protection of Privacy Act is amended by adding “subject to subsection (5.1)” after “may”.

   (2)  Clause 21 (4) (c) of the Act is repealed and the following substituted:

   (c)  that the head will, within 10 days after the expiry of the time period for making representations under subsection (5), decide whether or not to disclose the record.

   (3)  Subsection 21 (5) of the Act is amended by adding “subject to subsection (5.1)” after “may”.

   (4)  Section 21 of the Act is amended by adding the following subsection:

Extension of time

   (5.1)  If the time limit specified in subsection (5) presents a barrier, as defined in the Accessibility for Ontarians with Disabilities Act, 2005, to the person, the head may extend the time limit for a period of time that is reasonably required in the circumstances to accommodate the person for the purpose of making representations under that subsection.

   (5)  Subsections 21 (7) and (8) of the Act are repealed and the following substituted:

Decision re disclosure

   (7)  The head shall decide whether or not to disclose the record or part and give written notice of the decision to the person to whom the information relates and the person who made the request within 10 days after the expiry of the time period for making representations under subsection (5).

Notice of head’s decision to disclose

   (8)  A head who decides to disclose a record or part under subsection (7) shall state in the notice that,

  (a)  the person to whom the information relates may appeal the decision to the Commissioner within 30 days after the notice of decision is given, subject to subsection (8.1); and

  (b)  the person who made the request will be given access to the record or part unless an appeal of the decision is commenced within the time period specified in clause (a).

Extension of time

   (8.1)  If the time limit specified in clause (8) (a) presents a barrier, as defined in the Accessibility for Ontarians with Disabilities Act, 2005, to the person, the head may extend the time limit for a period of time that is reasonably required in the circumstances to accommodate the person for the purpose of appealing the decision under that clause.

   (6)  Subsection 21 (9) of the Act is amended by striking out “asks the Commissioner to review the decision” at the end and substituting “appeals the decision to the Commissioner in accordance with clause (8) (a)”.

   2.  (1)  Subsection 39 (2) of the Act is amended by adding “Subject to subsection (2.0.1)” at the beginning.

   (2)  Section 39 of the Act is amended by adding the following subsection:

Extension of time

   (2.0.1)  If the time limit specified in subsection (2) presents a barrier, as defined in the Accessibility for Ontarians with Disabilities Act, 2005, to the person, the Commissioner may extend the time limit for a period of time that is reasonably required in the circumstances to accommodate the person for the purpose of making the appeal.

Commencement

   3.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 18
municipal property assessment corporation act, 1997

   1.  Subsection 3 (4) of the Municipal Property Assessment Corporation Act, 1997 is repealed and the following substituted:

Term of office

   (4)  A director shall hold office at pleasure for a term not exceeding three years and may be reappointed for no more than two further terms not exceeding three years each.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 19
ontario guaranteed annual income act

   1.  Section 9 of the Ontario Guaranteed Annual Income Act is amended by adding the following subsection:

Extension of time

   (3.1)  The time for serving a notice of objection may be extended by the Minister if the applicant applies for the extension,

  (a)  before the expiry of time allowed under subsection (3); or

  (b)  within one year after the date of notice of a determination, decision or direction described in subsection (3), if the applicant provides an explanation satisfactory to the Minister explaining why the notice of objection could not be served within the time required by subsection (3) and the Minister agrees to the extension of time.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 20
ontario loan act, 2016

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 $10 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, 2018.

Same

   (2)  The Crown shall not borrow money after December 31, 2019 under the authority of an order in council that authorizes borrowing under this Act unless, on or before December 31, 2019,

  (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 Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Short title

   4.  The short title of the Act set out in this Schedule is the Ontario Loan Act, 2016.

Schedule 21
Ontario retirement pension plan administration corporation act, 2015

   1.  Section 5 of the Ontario Retirement Pension Plan Administration Corporation Act, 2015 is amended by adding the following subsection:

Same, section 21

   (2.1)  Section 21 of the Business Corporations Act applies to the Corporation and its directors and officers with necessary modifications and as if the words “within a reasonable time after it comes into existence” in subsection 21 (2) of that Act were read as “within one year after it comes into existence”.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 22
pension benefits act

   1.  The French version of subsection 22.1 (7) of the Pension Benefits Act is amended by striking out “ses honoraires et dépenses raisonnables liés” and substituting “ses dépenses raisonnables liées”.

   2.  (1)  Subsection 24 (6) of the Act is amended by striking out the portion before clause (a) and substituting the following:

Application of section

   (6)  This section does not apply,

.     .     .     .     .

   (2)  Subsection 24 (6) 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)  in respect of a pension plan that satisfies such criteria as may be prescribed.

   (3)  Section 24 of the Act is amended by adding the following subsection:

Transitional matters

   (8)  The regulations may provide for transitional rules for the application of this section and the regulations made under it to advisory committees that are established under this section before the day this subsection comes into force.

   3.  (1)  The English version of subsection 106 (10) of the Act is amended by striking out “occupier of premises” in the portion before clause (a) and substituting “occupier of a premises”.

   (2)  The English version of subsection 106 (12) of the Act is amended by striking out “exercising power” and substituting “exercising a power”.

Pension Benefits Amendment Act, 2010

   4.  Subsection 80 (4) of the Pension Benefits Amendment Act, 2010 is repealed and the following substituted:

Same

   (4)  Subsections 8 (3), 15 (3) and 66 (2) come into force on July 1, 2017.

Commencement

   5.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Subsections 2 (2) and (3) come into force on a day to be named by proclamation of the Lieutenant Governor.

schedule 23
pooled registered pension plans Act, 2015

   1.  Section 3 of the Pooled Registered Pension Plans Act, 2015 is amended by adding the following subsection:

Same

   (2)  Despite subsection (1), this Act applies in respect of persons described in clauses (1) (a) to (c) who are no longer employed as described in those clauses but who continue to maintain funds in their account.

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

Licensing of administrators, timing

   7.1  For the purposes of section 11 (Licensing of administrators) of the federal Act, as it applies for the purposes of this Act, the Superintendent shall not issue a licence before the date specified by regulation under section 8 of this Act as the date on which an agreement described in that section first comes into effect in Ontario.

   3.  (1)  Subsection 8 (1) of the Act is amended by striking out “with a designated jurisdiction”.

   (2)  Subsection 8 (2) of the Act is amended by striking out “An agreement with a designated jurisdiction” at the beginning and substituting “An agreement referred to in subsection (1)”.

   4.  (1)  Paragraph 12 of subsection 25 (1) of the Act is repealed and the following substituted:

  12.  respecting the terms and conditions for issuing a licence, including providing as a condition of a licence that all of the pooled registered pension plans administered by the administrator must also be registered under the federal Act;

12.1 respecting the number and scope of pooled registered pension plans that may be offered by an administrator;

12.2 respecting the requirements for registration of a pooled registered pension plan for the purposes of section 12 of the federal Act, as it applies for the purposes of this Act, including providing as a requirement for registration that a pooled registered pension plan must not be registered by the Superintendent unless it could also be registered under the federal Act;

   (2)  Paragraph 21 of subsection 25 (1) of the Act is repealed and the following substituted:

  21.  governing the form or format of information to be provided under this Act, including requiring that information must be provided in a form approved by the Superintendent;

Repeal of amendments to Pension Benefits Act

   5.  Subsections 31 (2) and (3) of the Act, which amend subsections 42 (1) and 67.3 (2) of the Pension Benefits Act, are repealed.

Commencement

   6.  (1)  Subject to subsection (2), this Schedule comes into force on a day to be named by proclamation of the Lieutenant Governor.

Same

   (2)  Section 5 comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 24
public hospitals act

   1.  Subsection 17 (2) of the Public Hospitals Act is repealed and the following substituted:

Same

   (2)  Notice of any general or special meeting of the members of the hospital corporation is sufficiently given if it is published on the hospital website for at least two continuous weeks prior to the day of the meeting.

Commencement

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

SCHEDULE 25
public vehicles act

   1.  Subsection 1 (1) of the Public Vehicles Act is amended by adding the following definitions:

“disability” has the same meaning as in the Accessibility for Ontarians with Disabilities Act, 2005; (“handicap”)

“mobility disability” means a disability that affects a person’s mobility; (“handicap lié à la mobilité”)

   2.  Subsections 2 (3) and (4) of the Act are repealed and the following substituted:

Exception

   (3)  Subsection (1) does not apply to a person transporting only passengers with mobility disabilities in a public vehicle that is specially equipped with a lift or ramp mechanism for the boarding of passengers with mobility disabilities.

Attendant may accompany

   (4)  An attendant accompanying a passenger with a mobility disability does not preclude the application of subsection (3).

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

Same, accessible media

   (5)  If the holder of an operating licence that is required to give notice under subsection (2) or (3) is required by regulation to give further notice in a medium that is accessible to persons with disabilities, the holder shall give that notice in accordance with the regulations.

   4.  Section 33 of the Act is amended by adding the following clause:

  (p)  prescribing licensees or classes of licensees that are required to give notice in a medium that is accessible to persons with disabilities and prescribing media, including websites, that are accessible to persons with disabilities, or requirements for such media, for the purpose of subsection 5 (5).

Commencement

   5.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 26
securities act

   1.  Clause 17 (6) (a) of the Securities Act is amended by striking out “by the Commission” and substituting “before the Commission or the Director”.

   2.  (1)  Section 76 of the Act is amended by adding the following subsection:

Recommendation

   (3.1)  No issuer, no person or company in a special relationship with an issuer, and no person or company that is considering or evaluating whether, or that proposes to take one or more of the actions described in clause (3) (a), (b) or (c) shall recommend or encourage, other than in the necessary course of business, another person or company to purchase or sell securities of the issuer with the knowledge of a material fact or material change with respect to the issuer that has not been generally disclosed.

   (2)  Subsection 76 (4) of the Act is amended by striking out “subsection (1), (2) or (3)” and substituting “subsection (1), (2), (3) or (3.1)”.

   (3)  Subsection 76 (6) is amended by striking out “subsection (1)” in the portion before clause (a) and substituting “subsections (1) and (3.1)”.

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

PART XXI.2
Protection from REPRISALS

No reprisals

   121.5  (1)  No person or company, or person acting on behalf of a person or company, shall take a reprisal against an employee of the person or company because the employee has,

  (a)  sought advice about providing information, expressed an intention to provide information, or provided information to the person or company, the Commission, a recognized self-regulatory organization or a law enforcement agency about an act of the person or company, or person acting on behalf of the person or company, that has occurred, is ongoing or is about to occur, and that the employee reasonably believes is contrary to Ontario securities law or a by-law or other regulatory instrument of a recognized self-regulatory organization; or

  (b)  in relation to information provided under clause (a), cooperated, testified or otherwise assisted, or expressed an intention to cooperate, testify or otherwise assist in,

           (i)  an investigation by the Commission, a recognized self-regulatory organization or a law enforcement agency, or

          (ii)  a proceeding of the Commission or a recognized self-regulatory organization, or a judicial proceeding.

Same

   (2)  For the purposes of subsection (1), a reprisal is any measure taken against an employee that adversely affects his or her employment and includes but is not limited to,

  (a)  ending or threatening to end the employee’s employment;

  (b)  demoting, disciplining or suspending, or threatening to demote, discipline or suspend an employee;

   (c)  imposing or threatening to impose a penalty related to the employment of the employee; or

  (d)  intimidating or coercing an employee in relation to his or her employment.

Prohibition re agreements

   (3)  A provision in an agreement, including a confidentiality agreement, between a person or company and an employee of the person or company is void to the extent that it precludes or purports to preclude the employee from,

  (a)  providing information described in clause (1) (a) to the Commission, a recognized self-regulatory organization or a law enforcement agency; or

  (b)  in relation to information provided under clause (1) (a), cooperating, testifying or otherwise assisting, or expressing an intention to cooperate, testify or otherwise assist in,

           (i)  an investigation by the Commission, a recognized self-regulatory organization or a law enforcement agency, or

          (ii)  a proceeding of the Commission or a recognized self-regulatory organization, or a judicial proceeding.

   4.  Subsection 142 (3) of the Act is amended by striking out “subparagraphs 35 i, iii, iv and v” in the portion before clause (a) and substituting “subparagraphs 35 i, iii, iv, v and vii”.

   5.  (1)  Subparagraph 35 ii of subsection 143 (1) of the Act is repealed and the following substituted:

           ii.  record keeping and reporting requirements,

   (2)  Paragraph 35 of subsection 143 (1) of the Act is amended by adding the following subparagraphs:

         vii.  transparency requirements relating to the public dissemination of, or public access to, transaction level data,

        viii.  transparency requirements other than those referred to in subparagraph vii.

Commencement

   6.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Sections 2 and 3 come into force on a day to be named by proclamation of the Lieutenant Governor.

SCHEDULE 27
substitute decisions act, 1992

   1.  Subsection 1 (1) of the Substitute Decisions Act, 1992 is amended by adding the following definition:

“accessible format” may include, but is not limited to, large print, recorded audio and electronic formats, braille and other formats usable by persons with disabilities, within the meaning of the Accessibility for Ontarians with Disabilities Act, 2005; (“format accessible”)

   2.  (1)  The French version of subsection 11 (1) of the Act is amended by substituting “n’entre en vigueur” with “ne prend effet” in the portion before clause (a).

   (2)  Section 11 of the Act is amended by adding the following subsections:

Accessible format for notice of resignation

   (3)  If an attorney has reason to believe that a person entitled to receive a copy of the attorney’s resignation needs it to be provided in an accessible format, or if the person has requested an accessible format, the attorney shall provide the person with a copy of the resignation in a format that is accessible to that person.

Explanation of resignation

   (4)  If an attorney has reason to believe that a person entitled to receive a copy of the attorney’s resignation needs it to be explained, or if the person has requested an explanation, the attorney shall explain the effect of the resignation to the person.

Effectiveness of resignation not affected

   (5)  Despite subsections (3) and (4), the attorney’s resignation is effective when the copies of the resignation are delivered under subsection (1).

   3.  Subsection 16.1 (3) of the Act is amended by striking out “paragraph 1, 3 or 4 of section 20” and substituting “paragraph 1, 3 or 4 of subsection 20 (1)”.

   4.  Section 20 of the Act is amended by adding the following subsections:

Accessible format for notice of resignation

   (2)  If a statutory guardian of property has reason to believe that a person entitled to notice of the guardian’s resignation under subparagraph 2 i of subsection (1) needs it to be provided in an accessible format, or if the person has requested an accessible format, the guardian shall provide the person with a copy of the notice in a format that is accessible to that person.

Explanation of resignation

   (3)  If a statutory guardian of property has reason to believe that a person entitled to notice of the guardian’s resignation under subparagraph 2 i of subsection (1) needs it to be explained, or if the person has requested an explanation, the guardian shall explain the effect of the resignation to the person.

Effectiveness of resignation not affected

   (4)  Despite subsections (2) and (3), the statutory guardianship of property is terminated when notice of the guardian’s resignation is given under paragraph 2 of subsection (1).

   5.  Section 52 of the Act is amended by adding the following subsections:

Accessible format for notice of resignation

   (3)  If an attorney has reason to believe that a person entitled to receive a copy of the attorney’s resignation needs it to be provided in an accessible format, or if the person has requested an accessible format, the attorney shall provide the person with a copy of the resignation in a format that is accessible to that person.

Explanation of resignation

   (4)  If an attorney has reason to believe that a person entitled to receive a copy of the attorney’s resignation needs it to be explained, or if the person has requested an explanation, the attorney shall explain the effect of the resignation to the person.

Effectiveness of resignation not affected

   (5)  Despite subsections (3) and (4), the attorney’s resignation is effective when the copies of the resignation are delivered under subsection (1).

Commencement

   6.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 28
taxation act, 2007

   1.  Paragraph 6 of subsection 5 (1) of the Taxation Act, 2007 is repealed and the following substituted:

    6.  Determine the amount, if any, by which the total determined under paragraph 5 exceeds the tax credit under subdivision g deducted by the individual for the year.

    7.  Add the following amounts:

            i.  the amount, if any, determined under paragraph 6, and

           ii.  the amount of the individual’s additional tax, if any, payable for the year under subdivision h.

    8.  The individual’s personal income tax payable under this Division for the year is the amount, if any, by which the total determined under paragraph 7 exceeds the sum of all tax credits under subdivision i deducted by the individual for the year.

   2.  (1)  Section 9 of the Act is amended by adding the following subsection:

Same, taxation years ending after 2016

   (14.1)  Despite subsection (14), if an individual is entitled to a deduction under subsection 118.61 (2) of the Federal Act for a taxation year that ends after December 31, 2017 and the individual was resident in a province other than Ontario on December 31, 2017, the amount of the individual’s tax credit for the year in respect of unused tuition and education tax credits is nil.

   (2)  Subsection 9 (15) of the Act is repealed and the following substituted:

Tuition tax credit

   (15)  If an individual is entitled to a deduction under subsection 118.5 (1) of the Federal Act for a taxation year ending before January 1, 2018, the individual is entitled to a tuition tax credit for the year equal to the amount that would be determined in respect of the individual for the year under subsection 118.5 (1) of the Federal Act as if,

  (a)  references to “the appropriate percentage” in that subsection were read as references to “the lowest tax rate”;

  (b)  references to “any fees for the individual’s tuition paid in respect of the year” in that subsection were read as references to “any fees for the individual’s tuition paid in respect of the portion of the year that ends before September 5, 2017”; and

   (c)  the reference to “in the year” in paragraph (d) of the subsection were read as “in the year, but before September 5, 2017,”.

   (3)  Subsection 9 (16) of the Act is amended by adding “that ends before January 1, 2018” after “for a taxation year” in the portion before the formula.

   (4)  The definition of “V” in subsection 9 (16) of the Act is amended by striking out “the number of months in the taxation year” and substituting “the number of months that are in the taxation year and that end before September 1, 2017”.

   (5)  The definition of “W” in subsection 9 (16) of the Act is amended by striking out “the number of months in the taxation year” and substituting “the number of months that are in the taxation year and that end before September 1, 2017”.

   3.  (1)  Subsection 11 (1) of the Act is repealed and the following substituted:

Minimum tax before 2016

   (1)  This section applies if the tax payable by an individual under Part I of the Federal Act for a taxation year that ends before January 1, 2016 is determined under section 127.5 of that Act.

   (2)  Subsection 11 (2) of the Act is amended by striking out “for a taxation year” in the portion before the formula and substituting “for a taxation year that ends before January 1, 2016”.

   4.  (1)  The portion of subsection 12 (1) of the Act before clause (a) is repealed and the following substituted:

Tax on split income, 2015 and previous taxation years

   (1)  This section applies to an individual for a taxation year ending before January 1, 2016 if,

.     .     .     .     .

   (2)  The English version of clause (a) of the definition of “B” in subsection 12 (3) of the Act is amended by striking out “sections” and substituting “section”.

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

Tax on split income, 2016 and subsequent taxation years

   12.1  (1)  This section applies to an individual for a taxation year ending after December 31, 2015 if,

  (a)  the individual is resident in Ontario on the last day of the taxation year;

  (b)  the individual is a specified individual in relation to the taxation year; and

   (c)  the individual is liable to pay an amount of tax under subsection 120.4 (2) of the Federal Act for the taxation year.

Additional tax

   (2)  Every individual to whom this section applies for a taxation year shall pay an additional tax for the year calculated by multiplying the top marginal tax rate for the year by the individual’s split income for the year.

Minimum tax amount

   (3)  Despite any other provision of this Part, if an individual is a specified individual in relation to a taxation year, the tax payable under this Division for the year by the individual shall not be less than the amount, if any, by which “A” exceeds “B” where,

  “A”  is the amount required to be added under subsection (2), and

  “B”  is the total of all amounts, each of which is an amount,

         (a)  that may be deducted under section 13, 19.1, 20.1 or 21 in computing the individual’s tax payable under this Division for the taxation year, and

         (b)  that can reasonably be considered to be in respect of an amount included in computing the individual’s split income for the taxation year.

   6.  (1)  Clause 15 (1) (a) of the Act is amended by striking out “sections 13, 14 and 20.1” and substituting “sections 13, 14, 19.1 and 20.1”.

   (2)  Subsection 15 (2) of the Act is amended by adding “or 19.2” after “section 11”.

   7.  Subsection 16 (2) of the Act is amended by striking out “sections 17 to 22 and 103.1.2” at the end and substituting “sections 12.1, 17, 18, 19, 19.1, 19.2, 20, 20.1, 21, 22 and 103.1.2”.

   8.  The Act is amended by adding the following sections immediately after section 19:

Subdivision g — Ontario Dividend Tax Credit, 2016 and subsequent taxation years

Ontario dividend tax credit, 2016 and subsequent taxation years

   19.1  In determining the amount of tax payable under this Division for a taxation year ending after December 31, 2015, an individual who is resident in Ontario on the last day of the year may deduct an Ontario dividend tax credit under this section equal to the sum of,

  (a)  29.5 per cent of any amount required under subparagraph 82 (1) (b) (i) of the Federal Act to be included in computing the individual’s income for the year; and

  (b)  36.3158 per cent of any amount required under subparagraph 82 (1) (b) (ii) of the Federal Act to be included in computing the individual’s income for the year.

Subdivision h — Minimum Tax, 2016 and subsequent taxation years

Minimum tax, 2016 and subsequent taxation years

   19.2  (1)  This section applies if the tax payable by an individual under Part I of the Federal Act for a taxation year ending after December 31, 2015 is determined under section 127.5 of that Act.

Same

   (2)  Every individual to whom this section applies for a taxation year ending after December 31, 2015 shall pay an additional tax for the year equal to the sum of the individual’s basic additional tax for the year and the individual’s surtax on additional tax for the year.

Basic additional tax

   (3)  An individual’s basic additional tax for a taxation year is equal to the amount calculated using the formula,

(A – B) × C × D

in which,

  “A”  is the amount, if any, by which the individual’s minimum amount for the year as determined under section 127.51 of the Federal Act exceeds the special foreign tax credit of the individual for the year, as determined under subsection 127.54 (2) of the Federal Act,

  “B”  is the amount that, but for section 120 of the Federal Act, would be determined under Division E of Part I of the Federal Act to be the individual’s tax payable under the Federal Act for the year,

  “C”  is the percentage calculated by dividing the lowest tax rate for the year by the percentage in paragraph 117 (2) (a) of the Federal Act, and

  “D”  is the individual’s Ontario allocation factor for the year.

Surtax on additional tax

   (4)  Subject to subsection (6), an individual’s surtax on additional tax for a taxation year is equal to the amount by which “E” exceeds “F”, where,

  “E”  is the sum of,

         (a)  20 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds $4,006, and

         (b)  36 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds $5,127, and

  “F”  is the amount of the individual’s surtax for the year as determined under section 16.

Gross tax amount

   (5)  The gross tax amount of an individual for a taxation year for the purposes of subsection (4) is the sum of the individual’s gross tax amount for the year determined under subsection 16 (2) and the amount of the individual’s basic additional tax determined under subsection (3).

Exception

   (6)  The surtax on additional tax for a taxation year of an individual that is a trust to which subsection 7.1 (1) or (2) applies is equal to 56 per cent of the amount of the individual’s basic additional tax.

   9.  The heading immediately before section 20 of the Act is repealed and the following substituted:

Subdivision i — Additional Tax Credits after Surtax

   10.  Section 20.1 of the Act is amended by striking out the portion before clause (a) and substituting the following:

Ontario dividend tax credit for 2014 and 2015

   20.1  In determining the amount of tax payable under this Division for a taxation year ending after December 31, 2013 and before January 1, 2016, an individual who is resident in Ontario on the last day of the year may deduct an Ontario dividend tax credit under this section equal to the sum of,

.     .     .     .     .

   11.  Paragraph 2 of subsection 21 (2) of the Act is amended by striking out “sections 13, 14, 20.1 and 22” at the end and substituting “sections 13, 14, 19.1, 19.2, 20.1 and 22”.

   12.  The heading immediately before section 23 of the Act is repealed and the following substituted:

Subdivision j — Indexing and Rounding

   13.  (1)  Paragraph 2 of subsection 23 (1) of the Act is amended by striking out “(12), (16), (19) and (20)” at the end and substituting “(12) and (20)”.

   (2)  Subsection 23 (1) of the Act is amended by adding the following paragraph:

  4.1  Subsection 19.2 (4) with respect to taxation years ending after December 31, 2010.

   (3)  Paragraph 7.1 of subsection 23 (1) of the Act is repealed.

   14.  (1)  Clause (a) of the definition of “current portion” in subsection 38 (1) of the Act is amended by striking out “clause (a) or (b)” and substituting “clause (a), (a.1), (a.2) or (b)”.

   (2)  Clause (a) of the definition of “A” in subsection 38 (2) of the Act is repealed and the following substituted:

         (a)  for a taxation year that ends on or after June 1, 2016 and that does not include May 31, 2016, 3.5 per cent of the corporation’s Ontario SR & ED expenditure pool at the end of the year,

      (a.1)  for a taxation year that ends on or after June 1, 2016 and that includes May 31, 2016, the amount equal to the corporation’s Ontario SR & ED expenditure pool at the end of the year multiplied by the percentage that is the sum of,

                   (i)  4.5 per cent multiplied by the ratio of the number of days in the year that are before June 1, 2016 to the total number of days in the year, and

                  (ii)  3.5 per cent multiplied by the ratio of the number of days in the year that are after May 31, 2016 to the total number of days in the year,

      (a.2)  for a taxation year that ends before June 1, 2016, 4.5 per cent of the corporation’s Ontario SR & ED expenditure pool at the end of the year,

   (3)  Clause (c) of the definition of “A” in subsection 38 (2) of the Act is amended by striking out “clause (a) or (b)” and substituting “clause (a), (a.1), (a.2) or (b)”.

   (4)  Clause (d) of the definition of “A” in subsection 38 (2) of the Act is repealed and the following substituted:

         (d)  the sum of,

                   (i)  in respect of eligible expenditures incurred by the corporation in a taxation year that ends on or after June 1, 2016 and that does not include May 31, 2016, all amounts each of which is 3.5 per cent of that part of a repayment, other than a repayment to which clause (e) applies, made by the corporation in the year or in any of the 20 taxation years preceding or the three taxation years following the year that can reasonably be considered to be, for the purposes of section 41, a repayment of government assistance, non-government assistance or a contract payment that reduced, for the purposes of this subdivision, the eligible expenditures incurred by the corporation in that year,

                  (ii)  in respect of eligible expenditures incurred by the corporation in a taxation year that ends on or after June 1, 2016 and that includes May 31, 2016, all amounts each of which is that part of a repayment, other than a repayment to which clause (e) applies, made by the corporation in the year or in any of the 20 taxation years preceding or the three taxation years following the year that can reasonably be considered to be, for the purposes of section 41, a repayment of government assistance, non-government assistance or a contract payment that reduced, for the purposes of this subdivision, the eligible expenditures incurred by the corporation in that year multiplied by the percentage that is the sum of,

                        A.  4.5 per cent multiplied by the ratio of the number of days in the year that are before June 1, 2016 to the total number of days in the year, and

                        B.  3.5 per cent multiplied by the ratio of the number of days in the year that are after May 31, 2016 to the total number of days in the year, and

                 (iii)  in respect of eligible expenditures incurred by the corporation in a taxation year that ends before June 1, 2016, all amounts each of which is 4.5 per cent of that part of a repayment, other than a repayment to which clause (e) applies, made by the corporation in the year or in any of the 20 taxation years preceding or the three taxation years following the year that can reasonably be considered to be, for the purposes of section 41, a repayment of government assistance, non-government assistance or a contract payment that reduced, for the purposes of this subdivision, the eligible expenditures incurred by the corporation in that year, and

   (5)  Subsection 38 (3) of the Act is amended by striking out “clauses (a), (b), (c), (d) or (e)” in the portion before clause (a) and substituting “clause (a), (a.1), (a.2), (b), (c), (d) or (e)”.

   15.  (1)  Subsection 40 (1) of the Act is amended by striking out “clause (a) or (d)” and substituting “clause (a), (a.1), (a.2) or (d)”

   (2)  Paragraph 1 of subsection 40 (2) of the Act is amended by striking out “clause (a) or (d)” and substituting “clause (a), (a.1), (a.2) or (d)”.

   (3)  Subsection 40 (3) of the Act is amended by striking out “clauses (a) and (d)” and substituting “clauses (a), (a.1), (a.2) and (d)”.

   16.  (1)  Subsection 45 (2) of the Act is amended by adding “Subject to the regulations,” at the beginning.

   (2)  Subsection 45 (3) of the Act is amended by adding “Subject to the regulations,” at the beginning.

   (3)  Section 45 of the Act is amended by adding the following subsections:

Regulations

   (3.1)  The Minister of Finance may make regulations,

  (a)  providing for a different method for determining the amounts under subsection (2) than would otherwise be determined under that subsection;

  (b)  providing for a different method for determining the amounts to be deducted under subsection (3) than would otherwise be determined under that subsection.

Same

   (3.2)  A regulation made under subsection (3.1) may provide for different methods of determining the amounts under subsection (2) or (3) that apply to different periods.

   17.  Subsection 96 (2) of the Act is repealed and the following substituted:

Amount of tax credit

   (2)  The amount of a qualifying corporation’s Ontario innovation tax credit for a taxation year that ends on or after June 1, 2016 and that does not include May 31, 2016 is determined as follows:

    1.  Add the following amounts:

            i.          the amount of the corporation’s SR & ED qualified expenditure pool at the end of the year,

           ii.          the amount of its eligible repayments, if any, for the year made in respect of qualified expenditures incurred by the corporation in a taxation year that ends on or after June 1, 2016 and that does not include May 31, 2016,

          iii.  the amount that is calculated using the formula,

A × (B/0.08)

in which,

                 “A”  is the corporation’s eligible repayments, if any, for the year made in respect of qualified expenditures incurred by the corporation in a taxation year that ends on or after June 1, 2016 and that includes May 31, 2016, and

                 “B”  is the percentage calculated by adding,

                       (a)  10 per cent multiplied by the ratio of the number of days in the taxation year referred to in the definition of “A” that are before June 1, 2016 to the total number of days in the year, and

                       (b)  8 per cent multiplied by the ratio of the number of days in that taxation year that are after May 31, 2016 to the total number of days in the year, and

          iv.  the amount that is equal to 1.25 multiplied by the amount of its eligible repayments, if any, for the year made in respect of qualified expenditures incurred by the corporation in a taxation year that ends before June 1, 2016.

    2.  Determine the amount of the corporation’s expenditure limit for the year.

    3.  The amount of the qualifying corporation’s tax credit for the taxation year is determined by multiplying 8 per cent by the lesser of the amounts determined under paragraphs 1 and 2.

Transition, taxation years ending on or after June 1, 2016 that include May 31, 2016

   (2.1)  The amount of a qualifying corporation’s Ontario innovation tax credit for a taxation year that ends on or after June 1, 2016 and that includes May 31, 2016 is determined as follows:

    1.  Determine the percentage that is the sum of,

            i.          10 per cent multiplied by the ratio of the number of days in the taxation year that are before June 1, 2016 to the total number of days in the year, and

           ii.          8 per cent multiplied by the ratio of the number of days in the taxation year that are after May 31, 2016 to the total number of days in the year.

    2.  Add the following amounts:

            i.          the amount of the corporation’s SR & ED qualified expenditure pool at the end of the year, and

           ii.  the amount that is calculated using the formula,

C × (0.1/D)

in which,

                 “C”  is the amount that is equal to the amount of its eligible repayments, if any, for the year made in respect of qualified expenditures incurred by the corporation in a taxation year ending before June 1, 2016, and

                 “D”  is the percentage determined under paragraph 1.

    3.  Determine the amount of the corporation’s expenditure limit for the year.

    4.  The amount of the qualifying corporation’s tax credit for the taxation year is determined by multiplying the percentage determined under paragraph 1 by the lesser of the amounts determined under paragraphs 2 and 3.

Transition, taxation years ending before June 1, 2016

   (2.2)  The amount of a qualifying corporation’s Ontario innovation tax credit for a taxation year that ends before June 1, 2016 is determined as follows:

    1.  Add the following amounts:

            i.          the amount of the corporation’s SR & ED qualified expenditure pool at the end of the year, and

           ii.          the amount of its eligible repayments, if any, for the year.

    2.  Determine the amount of the corporation’s expenditure limit for the year.

    3.  The amount of the qualifying corporation’s tax credit for the taxation year is determined by multiplying 10 per cent by the lesser of the amounts determined under paragraphs 1 and 2.

   18.  Subsection 103.1 (6) of the Act is amended by striking out “taxation year ending after December 31, 2009” and substituting “taxation year ending after December 31, 2009 and before January 1, 2017”.

   19.  Subsection 103.1.1 (1) of the Act is amended by striking out “taxation year ending after December 31, 2011” and substituting “taxation year ending after December 31, 2011 and before January 1, 2017”.

   20.  Subsection 121 (2) of the Act is repealed and the following substituted:

False statements or omissions

   (2)  Every person who, knowingly or under circumstances amounting to gross negligence, makes, participates in, assents to or acquiesces in the making of a false statement or omission in a return, form, certificate, statement, application or answer that is filed or made in respect of a taxation year for the purposes of this Act or a regulation made under this Act or a provision of the Federal Act or of the Federal regulations as that provision applies for the purposes of this Act (in this subsection referred to as a “return”), is liable to a penalty of the greater of $100 and 50 per cent of the total of the following amounts:

    1.  The amount, if any, by which,

            i.  the amount of tax that would be payable by the person for the taxation year under this Act if,

                  A.  the amount of the person’s taxable income or other subject of tax for the taxation year were computed by adding to the taxable income or other subject of tax reported by the person in the person’s return for the taxation year that portion of the person’s understatement of income or other subject of tax that is reasonably attributable to the false statement or omission, and

                  B.  the amount of the person’s tax payable under this Act for the taxation year were computed by subtracting from the deductions reported in computing tax payable by the person for the taxation year such portion of any such deduction as may reasonably be attributable to the false statement or omission,

exceeds

           ii.  the amount of tax that would be payable by the person for the taxation year under this Act had the amount of the person’s tax payable for the taxation year been assessed on the basis of the information provided in the person’s return.

    2.  The amount, if any, by which,

            i.  the total of the amounts each of which is an amount that would be deemed by section 84 to have been paid on account of the person’s tax payable under this Act for the taxation year if that amount were calculated by reference to the information provided in the person’s return,

exceeds

           ii.  the total of the amounts each of which is an amount that would be deemed by section 84 to have been paid on account of the person’s tax payable under this Act for the taxation return year if that amount were computed without taking into account the false statement or omission.

    3.  The amount, if any, by which,

            i.  the total of all amounts, each of which is the sum of,

                  A.  the amount that would be deemed by subsection 103.2 (3) to be an overpayment that arose during a month in relation to which the taxation year is the base taxation year, as defined in subsection 103.4 (1), on account of liability for tax under this Act of the person, if that amount were calculated by reference to the information provided in the person’s return, and

                  B.  the amount that would be deemed by subsection 103.2 (3) to be an overpayment that arose during that month on account of the liability for tax under this Act of an individual in respect of whom the person was a qualified relation for that month, within the meaning of section 103.6, if that amount were calculated by reference to the information provided in the person’s return,

exceeds

           ii.  the total of all amounts, each of which is the sum of,

                  A.  the amount that is deemed by subsection 103.2 (3) to be an overpayment that arose during a month in relation to which the taxation year is the base taxation year, as defined in subsection 103.4 (1), on account of liability for tax under this Act of that person, and

                  B.  the amount that is deemed by subsection 103.2 (3) to be an overpayment that arose during that month on account of the liability for tax under this Act of an individual in respect of whom the person was a qualified relation for that month.

    4.  The total of all amounts each of which is the amount, if any, by which,

            i.  the sum of,

                  A.  the amount that would be deemed by subsection 104 (4) to be an overpayment that arose during a month in relation to which the taxation year is the base taxation year, as defined in subsection 104 (1), on account of the person’s liability under this Act for the taxation year, if that amount were calculated by reference to the information provided in the person’s return, and

                  B.  the amount that would be deemed by subsection 104 (4) to be an overpayment that arose during that month on account of the liability under this Act for the taxation year of an individual in respect of whom the person was a cohabiting spouse or common-law partner at the end of the taxation year and at the beginning of that month (in this paragraph referred to as the “spouse”) if that amount were calculated by reference to the information provided in the person’s return,

exceeds

           ii.  the sum of,

                  A.  the amount that is deemed by subsection 104 (4) to be an overpayment that arose during that month on account of the person’s liability under this Act for the taxation year, and

                  B.  the amount that is deemed by subsection 104 (4) to be an overpayment that arose during that month on account of the spouse’s liability under this Act for the taxation year.

    5.  The amount, if any, by which,

            i.  the sum of,

                  A.  the amount that would be deemed by subsection 104.1 (3) to be an overpayment made on account of the person’s tax payable under this Act for a year if that amount were calculated by reference to the information provided in the person’s return, and

                  B.  the amount that would be deemed by subsection 104.1 (3) to be an overpayment made on account of tax payable under this Act for a year of an individual (in this paragraph referred to as the “spouse”) in respect of whom the person is a cohabiting spouse or common-law partner, as defined in subsection 104.1 (1), at the end of the taxation year, if that amount were calculated by reference to the information provided in the person’s return,

exceeds

           ii.  the sum of,

                  A.  the amount that is deemed by subsection 104.1 (3) to be an overpayment on account of the person’s tax payable under this Act for the year referred to in subsubparagraph i A, and

                  B.  the amount that is deemed by subsection 104.1 (3) to be an overpayment on account of the spouse’s tax payable under this Act for the year referred to in subsubparagraph i B.

Transition

   (2.1)  Subsection (2), as enacted by section 20 of Schedule 28 of the Jobs for Today and Tomorrow Act (Budget Measures), 2016, applies in respect of a return, form, certificate, statement, application or answer that is filed or made on or after the day on which the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Commencement

   21.  (1)  Subject to subsections (2) and (3), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Subsection 13 (1) comes into force on January 1, 2018.

Same

   (3)  Subsection 13 (3) comes into force on January 1, 2017.

SCHEDULE 29
teachers’ pension act

   1.  Section 10 of the Teachers’ Pension Act is amended by adding the following subsections:

Suspension of pension payments during re-employment

   (4)  On or after January 1, 1990, the pension plan may provide for the suspension of pension payments to a person,

  (a)  if, after the beginning of the month in which the person begins to receive the pension, the person becomes employed by, or is otherwise engaged, directly or indirectly, to provide services for compensation for an employer who participates in the pension plan; and

  (b)  if payment of the pension is suspended on account of the employment or engagement described in clause (a).

Same

   (5)  For greater certainty, the employment or engagement described in clause (4) (a) may be, or may include, the provision of services, other than as a teacher, to the Ministry of Education.

Reduction of pension benefits, retroactivity

   (6)  An amendment to the pension plan, on or after January 1, 1990, providing for the suspension of pension payments to a person in the circumstances described in subsection (4) may reduce, on or after January 1, 1990, the commuted value of the person’s pension as a result of the suspension of payments.

Conflict with the Pension Benefits Act, retroactivity

   (7)  On and after January 1, 1990, subsections (4), (5) and (6) and provisions of the pension plan that are referred to in those subsections prevail over the Pension Benefits Act to the extent of any conflict.

Immunity

   (8)  No cause of action arises against the Crown or any of the Crown’s ministers, agents, appointees and employees, against The Ontario Teachers’ Federation or any of its executives and employees, against the Board or any of its executives and employees,

  (a)  as a direct or indirect result of the enactment of subsections (4) to (7);

  (b)  as a direct or indirect result of provisions of the pension plan that are referred to in subsections (4) to (7); or

   (c)  as a direct or indirect result of anything done or not done in order to comply with provisions of the pension plan that are referred to in subsections (4) to (7), including any denial of a pension payment that would otherwise have been payable to any person or any reduction in the amount of such a pension payment.

Same

   (9)  Without limiting the generality of subsection (8), that subsection applies to an action or other proceeding claiming any remedy or relief, including specific performance, injunction, declaratory relief or any form of damages or any other remedy or relief, or a claim to be compensated for any losses, including loss of earnings or revenue.

Same

   (10)  No proceeding, including but not limited to any proceeding in contract, restitution, tort, trust, fiduciary obligation or otherwise, that is directly or indirectly based on or related to anything referred to in clause (8) (a), (b) or (c) may be brought or maintained against any of the persons described in subsection (8).

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 30
tobacco tax act

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

Change in tax rate

   2.0.1  Despite section 2, the following rules apply if a retail dealer receives a tobacco product before the date on which the rate of tax on the tobacco product increases and then sells the tobacco product to a consumer on or after the date of the increase:

    1.  The taxes payable by the consumer shall be determined as if the tobacco product were sold to the consumer immediately before the date of the increase. 

    2.  The taxes collectable by the retail dealer in respect of the tobacco product shall be determined as if the tobacco product were sold to the consumer immediately before the date of the increase. 

   2.  Section 2.2 of the Act is amended by adding the following subsection:

Forfeiture

   (15.1)  Any raw leaf tobacco in respect of which a person is convicted of an offence under subsection (15) is forfeited to the Crown to be disposed of in any manner determined by the Minister, to the extent that it has not been forfeited or disposed of under another provision of this Act.

   3.  Section 2.3 of the Act is amended by adding the following subsection:

Forfeiture

   (13.1)  Any raw leaf tobacco in respect of which a person is convicted of an offence under subsection (13) is forfeited to the Crown to be disposed of in any manner determined by the Minister, to the extent that it has not been forfeited or disposed of under another provision of this Act.

   4.  Section 2.4 of the Act is amended by adding the following subsection:

Forfeiture

   (7)  Any raw leaf tobacco in respect of which a person is convicted of an offence under subsection (4) or (6) is forfeited to the Crown to be disposed of in any manner determined by the Minister, to the extent that it has not been forfeited or disposed of under another provision of this Act.

Commencement

   5.  (1)  Subject to subsection (2), this Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

Same

   (2)  Section 1 is deemed to have come into force on February 25, 2016.

SCHEDULE 31
The university of waterloo act, 1972

   1.  Section 11 of The University of Waterloo Act, 1972 is amended by striking out “each of whom shall be a Canadian citizen and” in the portion before paragraph 1.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 32
university of western ontario act, 1982

   1.  Subsection 11 (2) of the University of Western Ontario Act, 1982 is repealed.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 receives Royal Assent.

SCHEDULE 33
Vital Statistics Act

   1.  (1)  Subsection 10 (1) of the Vital Statistics Act is repealed and the following substituted:

Child’s name

   (1)  Subject to subsections (2), (4) and (5), a child whose birth is certified under section 9 shall be given at least one forename and a surname.

   (2)  Paragraphs 1, 3 and 4 of subsection 10 (3) of the Act are repealed and the following substituted:

    1.  If both parents certify the child’s birth, they may agree to give the child a surname chosen by them.

.     .     .     .     .

    3.  If one parent certifies the child’s birth and the other parent is incapable by reason of illness or death, the parent who certifies the birth may give the child a surname chosen by that parent.

    4.  If the mother certifies the child’s birth and the father is unknown to or unacknowledged by her, she may give the child a surname she chooses.

   (3)  Subsections 10 (4) and (5) of the Act are repealed and the following substituted:

Single name

   (4)  A child may be given a single name that is determined in accordance with the child’s traditional culture if,

  (a)  the person or persons giving the single name to the child provide the Registrar General with the prescribed evidence, if any; and

  (b)  the Registrar General approves the single name.

Who chooses single name

   (5)  The single name shall be the single name chosen by,

  (a)  both parents, if they both certify the child’s birth and agree on the name; or

  (b)  the person who certifies the child’s birth, if only one person certifies the child’s birth.

   2.  Section 14 of the Act is repealed.

   3.  Subsection 15 (1) of the Act is amended by adding “under subsection 10 (2) or a predecessor of that subsection” after “forename” in the portion before clause (a).

   4.  The Act is amended by adding the following section after the heading “Changes of Name”:

Registration, name changed in Ontario

   30.1  (1)  On receiving the fee, if any, and documents required by section 3 of the Change of Name Act, the Registrar General shall comply with subsection 3 (4) of that Act.

Same

   (2)  The Registrar General shall comply with subsections 7 (1), (1.1), (1.2), (1.6) and (6) and clauses 8 (1) (b) and 8 (2) (c) and (d) of the Change of Name Act if required to do so by those provisions.

   5.  Section 31 of the Act is repealed and the following substituted:

Person born in Ontario, name changed outside of Ontario

   31.  (1)  Upon receipt of the prescribed evidence that satisfies the Registrar General that the name of a person whose birth is registered in Ontario has been changed in accordance with the law of a province or territory of Canada, other than Ontario, or of a foreign state, the Registrar General shall note the change of name on the person’s birth registration if,

  (a)  the Registrar General is satisfied, on the basis of evidence received by the Registrar General, as to the identity of the person; and

  (b)  the person pays the required fee, if any.

Marriage registration

   (2)  If the Registrar General has noted a change of name on a person’s birth registration under subsection (1), if the person is married and if there is a registration of that marriage in Ontario, the Registrar General shall note the change on that registration if the person so requests and pays the required fee, if any.

Birth registration of child

   (3)  If the Registrar General has noted a change of name on a person’s birth registration under subsection (1) and the person is named as the mother, father or other parent on the birth registration of a child born in Ontario, the Registrar General shall note the change on the child’s birth registration if,

  (a)  the person so requests and pays the required fee, if any; and

  (b)  subject to subsections (4), (5) and (6), the child consents, if the child is at least 16 years of age at the time of the request.

If child lacks capacity

   (4)  The consent of a child under subsection (3) is not required if a legally qualified medical practitioner states in writing, not more than one year before the request under that subsection is made, that in his or her opinion the child does not have capacity to consent.

Application to dispense with consent

   (5)  If the required consent cannot be obtained or is refused, the person making the request under subsection (3) may apply to the Ontario Court of Justice, the Family Court or the Superior Court of Justice for an order dispensing with the consent.

How application determined

   (6)  The court shall determine an application under subsection (5) in accordance with the best interests of the child.

Request by child

   (7)  If the Registrar General has noted a change of name on a person’s birth registration under subsection (1), if the person is named as the mother, father or other parent on the birth registration of a child born in Ontario and if the child is at least 16 years of age, the Registrar General shall note the change on the child’s birth registration if the child so requests and pays the required fee, if any.

Documents to provide

   (8)  A person who requests the notation of a change on the person’s marriage registration under subsection (2) or the notation of a change on a child’s birth registration under subsection (3) shall submit, with the request, all the prescribed documents that are in the person’s possession.

Same, by child

   (9)  If the child described in subsection (3) is at least 16 years of age at the time of the request under that subsection or makes a request under subsection (7), the child shall submit to the Registrar General all the prescribed documents that are in the child’s possession.

Sealing original birth registration

   (10)  Upon receipt of evidence satisfactory to the Registrar General that the province or territory of Canada, other than Ontario, or foreign state in which the name of a person described in subsection (1) has been changed in accordance with the law of that province, territory or state, as the case may be, has treated the application for the change of name as confidential in accordance with subsection (11) and upon production of evidence that satisfies the Registrar General as to the identity of the person, the Registrar General may withdraw the original registration of the person’s birth in Ontario, seal it in a separate file and replace the registration with a registration of birth in the name as changed.

Confidential application

   (11)  Subsection (10) applies to an application for a change of name if the province or territory of Canada, other than Ontario, or foreign state in which the name of the person has been changed,

  (a)  has sealed the application in a separate file;

  (b)  has not published notice of the change of name or given notice of it to any person; and

   (c)  has not entered the change of name in any record open to the public.

Registration, change of name annulled

   (12)  Upon receipt of the prescribed evidence that satisfies the Registrar General that a document effecting a change of name described in subsection (1) has been annulled in accordance with the law of the province or territory of Canada, other than Ontario, or of the foreign state in which the change of name was made and upon production of evidence that satisfies the Registrar General as to the identity of the person, the Registrar General shall note the annulment on,

  (a)  the person’s birth registration, if any,

  (b)  the person’s marriage registration, if the change of name that is annulled was noted on that registration under subsection (2); and

   (c)  the birth registration of a child, if the change of name that is annulled was noted on that registration under subsection (3) or (7).

Person born outside of Ontario, name changed outside of Ontario

   31.1  (1)  Upon receipt of the prescribed evidence that satisfies the Registrar General that the name of a person born outside of Ontario has been changed in accordance with the law of a province or territory of Canada, other than Ontario, or of a foreign state, if the person is married and if there is a registration of that marriage in Ontario, the Registrar General shall note the change on that marriage registration if,

  (a)  the person produces evidence that satisfies the Registrar General as to the identity of the person; and

  (b)  the person so requests and pays the required fee, if any.

Birth registration of child

   (2)  If the person described in subsection (1) is named as the mother, father or other parent on the birth registration of a child born in Ontario, the Registrar General shall note the change on the child’s birth registration if,

  (a)  the person so requests and pays the required fee, if any; and

  (b)  subject to subsections (3), (4) and (5), the child consents, if the child is at least 16 years of age at the time of the request.

If child lacks capacity

   (3)  The consent of a child under subsection (2) is not required if a legally qualified medical practitioner states in writing, not more than one year before the request under that subsection is made, that in his or her opinion the child does not have capacity to consent.

Application to dispense with consent

   (4)  If the required consent cannot be obtained or is refused, the person making the request under subsection (2) may apply to the Ontario Court of Justice, the Family Court or the Superior Court of Justice for an order dispensing with the consent.

How application determined

   (5)  The court shall determine an application under subsection (4) in accordance with the best interests of the child.

Request by child

   (6)  If a person described in subsection (1) is named as the mother, father or other parent on the birth registration of a child born in Ontario and if the child is at least 16 years of age, the Registrar General shall note the change on the child’s birth registration if the child so requests and pays the required fee, if any.

Documents to provide

   (7)  A person who requests the notation of a change on the person’s marriage registration under subsection (1) or the notation of a change on a child’s birth registration under subsection (2) shall submit, with the request, all the prescribed documents that are in the person’s possession.

Same, by child

   (8)  If the child described in subsection (2) is at least 16 years of age at the time of the request under that subsection or makes a request under subsection (6), the child shall submit to the Registrar General all the prescribed documents that are in the child’s possession.

Registration, change of name annulled

   (9)  Upon receipt of the prescribed evidence that satisfies the Registrar General that a document effecting a change of name described in subsection (1) has been annulled in accordance with the law of the province or territory of Canada, other than Ontario, or of the foreign state in which the change of name was made and upon production of evidence that satisfies the Registrar General as to the identity of the person, the Registrar General shall note the annulment on,

  (a)  the person’s marriage registration, if the change of name that is annulled was noted on that registration under that subsection; and

  (b)  the birth registration of a child, if the change of name that is annulled was noted on that registration under subsection (2) or (6).

Certificate after change of name

   31.2  If the Registrar General has noted a change of name on a birth or marriage registration and issues a birth or marriage certificate after making the notation, the certificate shall be issued as if the registration had been made in the name as changed.

Sealing original marriage registration

   31.3  (1)  Upon receipt of evidence satisfactory to the Registrar General that both parties to a marriage registered in Ontario, whether or not the parties were born in Ontario, have changed their name in a province or territory of Canada, other than Ontario, or foreign state in accordance with the law of that province, territory or state, as the case may be, and that province, territory or state, as the case may be, has treated the application for the change of name as confidential in accordance with subsection (2) and upon production of evidence, if required, that satisfies the Registrar General as to the identity of the parties, the Registrar General may, upon the request of both parties, withdraw the original registration of the marriage in Ontario, seal it in a separate file and replace the registration with a registration of marriage in the names of the parties as changed.

Confidential application

   (2)  Subsection (1) applies to an application for a change of name if the province or territory of Canada, other than Ontario, or foreign state in which the name of the person has been changed,

  (a)  has sealed the application in a separate file;

  (b)  has not published notice of the change of name or given notice of it to any person; and

   (c)  has not entered the change of name in any record open to the public.

   6.  (1)  Clause 60 (1) (i.2) of the Act is amended by striking out “subsection 10 (5), sections 19, 21 and 22 and subsection 26 (1)” and substituting “subsection 10 (4), sections 19, 21 and 22 and subsections 26 (1), 31 (1), (8), (9) and (12) and 31.1 (1), (7), (8) and (9)”.

   (2)  Clause 60 (1) (t) of the Act is repealed.

Child and Family Services Act

   7.  Subsection 153 (1) of the Child and Family Services Act is repealed and the following substituted:

Change of name

   (1)  Subject to subsection (1.1), when the court makes an order under section 146, the court may, at the request of the applicant or applicants,

  (a)  change the person’s surname to any surname that the person could have been given if he or she had been born in Ontario to the applicant or applicants at the time of the order;

  (b)  change the person’s forename;

   (c)  change the person’s surname as described in clause (a) and change the person’s forename;

  (d)  change the person’s single name to a single name that is determined in accordance with the traditional culture of the person or the applicant or applicants if the Registrar General under the Vital Statistics Act approves the single name;

  (e)  change the person’s single name to a name with at least one forename and a surname as described in clause (a); or

   (f)  change the person’s forename and surname to a single name that is determined in accordance with the traditional culture of the person or the applicant or applicants if the Registrar General under the Vital Statistics Act approves the single name.

Same

   (1.1)  A court shall not make a change described in subsection (1) unless,

  (a)  doing so is in the best interests of the child, if the person adopted is a child; and

  (b)  the person adopted consents, if the person is 12 years of age or more.

Children’s Law Reform Act

   8.  Subsection 6.1 (1) of the Children’s Law Reform Act is amended by striking out “at birth under subsection 10 (3), (4) or (5) of the Vital Statistics Act” at the end and substituting “under subsection 10 (3) of the Vital Statistics Act if the child had been born at the time of the declaration”.

Commencement

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

SCHEDULE 34
The wilfrId laurier university act, 1973

   1.  Subsection 8 (3) of The Wilfrid Laurier University Act, 1973 is repealed.

Commencement

   2.  This Schedule comes into force on the day the Jobs for Today and Tomorrow Act (Budget Measures), 2016 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 5 of the Statutes of Ontario, 2016.

The Bill implements measures contained in the 2016 Ontario Budget and enacts or amends various Acts.  The major elements of the Bill are described below.

SCHEDULE 1
Accessibility for ontarians with Disabilities Act, 2005

Amendments to the Accessibility for Ontarians with Disabilities Act, 2005 allow for the extension of the following time periods to accommodate a person with a disability or for any other reason that is considered appropriate:

    1.   The time for submitting comments on a proposed accessibility standard under section 10.

    2.   The time for complying with a director’s compliance order made under subsection 21 (3) or (4).

    3.   The time for making written submissions to the director under section 22.

    4.   The time for a director to review an order under section 25.

    5.   The time for appealing orders to the Tribunal under section 27.

    6.   The time for complying with a director’s compliance order made under subsection 33 (8).

    7.   The time for submitting comments on a draft regulation under section 39.

In addition, a person with a disability who is required under the Act to provide a notice or other document is entitled to do so in a format that is accessible to the person.

SCHEDULE 2
Alcohol and Gaming Regulation and public Protection act, 1996

The Alcohol and Gaming Regulation and Public Protection Act, 1996 is amended to provide that the Registrar may issue certificates regarding licences and registrations under the Horse Racing Licence Act, 2015.

The Act is also amended with respect to taxes on wine and wine coolers. Currently, a tax rate of 16.1 per cent applies to purchases from winery retail stores of wine and wine coolers that are not Ontario wine or wine coolers. The Schedule increases the rate by one percentage point on specified dates in 2016, 2017, 2018 and 2019.

Section 31 of the Act is repealed and re-enacted to provide for the collection of taxes by wineries and authorized grocery stores, and to provide for the collection of amounts on account of tax by wineries supplying wine or wine coolers.

SCHEDULE 3
benefits administration integration act, 2016

The Schedule enacts the Benefits Administration Integration Act, 2016.  The Act authorizes the Lieutenant Governor in Council to designate a ministry or part of a ministry to be the Benefit Programs Administrator (the Administrator) to administer prescribed benefit programs on behalf of government entities and public bodies.

Regulations will identify the programs to be administered by the Administrator and the powers, functions and duties that the Administrator may exercise or perform.

As central administrator of benefit programs for government entities and public bodies (which include ministries, agencies, boards, commissions, etc. of the Crown, municipalities, municipal boards, commissions, etc., local boards, boards of education), the Administrator may, in connection with the administration of prescribed benefit programs:

         determine the information and documents that individuals must provide to authenticate their identity to obtain benefits;

         maintain and combine all the personal information it collects about an individual in one file;

         create individual customer service accounts through which individuals may apply to prescribed benefit programs and access information about the programs;

         assign a unique identifying number to individuals about whom it collects personal information;

         disclose personal information it collects to a government entity or public body that provides a prescribed benefit program;

         disclose personal information it collects to the Ministry of Finance, to be matched by the Ministry with other personal information it maintains, and to be used by the Ministry in de-identified form to review prescribed benefit programs and to develop and evaluate fiscal and taxation policy; and

         recover any overpayment to an individual under a prescribed benefit program, including by setting off the overpayment against benefits that the individual is entitled to receive under another program.

The Administrator’s practices respecting personal information are to be published and are subject to review by the Information and Privacy Commissioner.  The Commissioner may order the Administrator to discontinue a practice and destroy personal information.

SCHEDULE 4
change of name act

Amendments to the Change of Name Act permit persons to change the name to which they are entitled to be recognized for all purposes of Ontario law to a single name, if it accords with the person’s traditional culture. Persons who change their name under the Act are allowed to have that change of name reflected on their Ontario marriage registration and their child’s Ontario birth registration.

SCHEDULE 5
city of toronto act, 2006

Currently, subsection 278 (1) of the City of Toronto Act, 2006 provides for a reduction in the tax rates for land in the commercial and industrial property classes that is assessed in the vacant and excess land subclasses.  The reduction is a specified percentage, in some cases 30 per cent and in others 35 per cent.  Under subsection 278 (4), the City is currently permitted to pass a by-law providing for a different reduction in those tax rates, a reduction that falls within a range of 30 to 35 per cent.  Amendments to section 278 permit the Minister of Finance to prescribe different specified percentages, and a different range, for these reductions.

Currently, subsection 291 (1) of the Act establishes a cap on the amount of assessment-related tax increases for property in the commercial classes, the industrial classes or the multi-residential property class.  Amendments to the section provide for the amount of tax to be calculated in accordance with the regulations in specified circumstances, including in connection with the phasing out of Part XII of the Act (Limits on Traditional Municipal Taxes).

Currently, section 331 of the Act requires the City to have a program to provide tax rebates to owners of property that has vacant portions, if the property is in the commercial or industrial classes.  The percentage of the tax that must be rebated is specified in the section.  An amendment permits the Minister of Finance to prescribe different percentages.

SCHEDULE 6
compensation for victims of crime act

Section 10 of the Compensation for Victims of Crime Act is amended by specifying circumstances in which the Criminal Injuries Compensation Board may choose to review a decision of a single member of the Board, even if the request for the review is made after the applicable deadline. Section 15 of the Act is re-enacted to expand the permissible methods of serving documents under the Act.

SCHEDULE 7
courts of justice act

Subsection 42 (10) of the Courts of Justice Act is re-enacted, and subsection 48 (3) is repealed, as part of the implementation of the recommendations contained in the report of the Eighth Provincial Judges Remuneration Commission. In addition, subsection 42 (11) of the Act, a spent transition provision, is repealed.

SCHEDULE 8
education act

The Education Act is amended to permit or require notice of certain events to be given on the internet or in another appropriate manner. The Schedule also amends the Act to permit the extension of certain deadlines in order to accommodate a person’s disability, and makes other amendments to update terminology relating to persons with disabilities.

SCHEDULE 9
financial administration Act

The Financial Administration Act is amended as follows:

Section 1 of the Act is amended by adding definitions of “designated purpose account” and “special purpose account” based on the Government of Ontario’s financial records. The section is also amended by specifying when the Crown incurs an expenditure.

Section 1.0.10 of the Act is amended to provide that a regulation under that section may be retroactive within specified limits.

Section 7 of the Act is amended to provide that a statutory requirement to record receipts and disbursements of money in a special purpose account in the Consolidated Revenue Fund or in the Public Accounts is deemed to be satisfied if the receipts and disbursements are recorded in a designated purpose account.

Section 15 of the Act is amended to provide that interim payments to be used to fund a ministry’s spending may be recovered from a statutory appropriation administered by that ministry.

Section 16.0.1 of the Act is re-enacted to provide that recoveries of amounts charged to a statutory appropriation must be credited to the appropriation regardless of when they are received or become receivable.

SCHEDULE 10
freedom of information and protection of privacy Act

The Freedom of Information and Protection of Privacy Act is amended to allow for the extension of the following time periods if they present a barrier as defined in the Accessibility for Ontarians with Disabilities Act, 2005:

    1.   The time for making representations to a head under subsection 28 (5) as to why a record or part of it should not be disclosed.

    2.   The time for appealing a decision of a head to disclose or not to disclose a record or part of it under subsection 28 (9).

    3.   The time for appealing a decision of a head under subsection 50 (1).

SCHEDULE 11
healthy menu choices Act, 2015

Currently, paragraph 2 of subsection 2 (1) of the Healthy Menu Choices Act, 2015 requires every owner or operator of a regulated food service premise to ensure the display of any information required by the regulations with respect to every standard food item sold or offered for sale at the premise. This is replaced with a requirement to ensure the display of any information required by the regulations.

SCHEDULE 12
highway traffic act

The Highway Traffic Act is amended as follows:

Road-building Machines

The definition of “road-building machine” in subsection 1 (1) of the Act is re-enacted. The current definition sets out a number of types of vehicles that are road-building machines (for example, asphalt spreaders and compactors).  The new definition permits the regulations to prescribe classes of vehicles, features, equipment or uses that will define what is or is not a road-building machine.

Road-building machines are added to the list of vehicles that are required to display a slow moving vehicle sign under subsection 76 (2) of the Act.

New section 189.1 of the Act prohibits driving or permitting the operation of a road-building machine on a highway except in accordance with the regulations. The penalty for contravening this section is a fine of between $250 and $20,000.

Current section 216.1 of the Act authorizes transportation enforcement officers to examine commercial vehicles to determine compliance with the Highway Traffic Act, the Compulsory Automobile Insurance Act or the Dangerous Goods Transportation Act.  This is amended to also apply to road-building machines.

Enforcement Matters

Current subsections 82 (2) and (3) of the Act authorize police officers and transportation enforcement officers to require that various categories of vehicles be submitted for examinations and tests.  Current section 216 of the Act authorizes police officers to require drivers of motor vehicles to stop. Sections 82 and 216 are amended to apply to any vehicle other than a bicycle.

Current subsection 105 (1) of the Act prohibits the sale of motor vehicles, trailers, conversion units or trailer converter dollies that do not conform to the standards required under the Motor Vehicle Safety Act (Canada) or do not bear the National Safety Mark under that Act. The requirement for the National Safety Mark is deleted.  New subsection 105 (4) authorizes regulations exempting classes of motor vehicles, trailers, conversion units and trailer converter dollies from the application of subsection (1).

Current section 191 of the Act gives the Registrar of Motor Vehicles the discretion to grant exemptions from regulatory requirements relating to hours of work for commercial motor vehicle drivers.  Section 191 is re-enacted; in addition to the discretion to grant exemptions, the Registrar is required to grant exemptions for specified classes of commercial motor vehicles or their operators from regulatory requirements relating both to hours of work and to the books, logs and records to be kept by commercial motor vehicle operators and drivers.

Regulations Modifying the Application of the Act

New section 1.2 is enacted.  It authorizes regulations to provide that any Part or provision of the Act or any regulation or provision of a regulation made under the Act (with or without modifications) applies or does not apply to specified classes of vehicles or to drivers, operators, owners or lessees of specified classes of vehicles.

Tribunal time limits

Under current subsections 50 (3) and (3.1) of the Act, a decision of the Licence Appeal Tribunal may be appealed to either the Superior Court or the Divisional Court within 30 days after notice of the decision is sent out by the Tribunal.  New subsection 50 (3.3) allows the courts to extend the 30-day time limit.

SCHEDULE 13
homemakers and nurses services act

Section 1 of the Homemakers and Nurses Services Act currently defines the “Minister” as the Minister of Community and Social Services. This is updated to refer to the Minister of Health and Long-Term Care.

Clause 6 (b) and section 7 of the Act currently refer to handicapped persons. The language of these provisions is updated to refer to persons with disabilities.

SCHEDULE 14
insurance act

A new section 101.2 of the Insurance Act requires insurers to provide prescribed persons with prescribed information about the claims and repair history of a motor vehicle, in accordance with the requirements prescribed by the regulations.  Section 121 of the Act is amended to provide regulation-making authority.

A technical amendment is made to the Statutory Conditions set out in section 148 of the Act.

SCHEDULE 15
the mcmaster university act, 1976

Currently, subsection 8 (3) of The McMaster University Act, 1976 provides that no person is eligible to serve on the Board of Governors of the University unless the person is a Canadian citizen. The Schedule repeals that subsection and makes related amendments.

SCHEDULE 16
municipal act, 2001

Currently, subsection 313 (1) of the Municipal Act, 2001 provides for a reduction in the tax rates for land in the commercial and industrial property classes that is assessed in the vacant and excess land subclasses.  The reduction is a specified percentage, in some cases 30 per cent and in others 35 per cent.  Under subsection 313 (4), a municipality, other than a lower-tier municipality, is currently permitted to pass a by-law providing for a different reduction in those tax rates, a reduction that falls within a range of 30 to 35 per cent.  Amendments to section 313 permit the Minister of Finance to prescribe different specified percentages, and a different range, for these reductions.

Currently, subsection 329 (1) of the Act establishes a cap on the amount of assessment-related tax increases for property in the commercial classes, the industrial classes or the multi-residential property class.  Amendments to the section provide for the amount of tax to be calculated in accordance with the regulations in specified circumstances, including in connection with the phasing out of Part IX of the Act (Limitation on Taxes for Certain Property Classes).

Currently, section 364 of the Act requires municipalities to have a program to provide tax rebates to owners of property that has vacant portions, if the property is in the commercial or industrial classes.  The percentage of the tax that must be rebated is specified in the section.  An amendment permits the Minister of Finance to prescribe different percentages.

SCHEDULE 17
municipal freedom of information and protection of privacy act

The Schedule amends the Municipal Freedom of Information and Protection of Privacy Act to allow for the extension of the following time periods if they present a barrier as defined in the Accessibility for Ontarians with Disabilities Act, 2005:

    1.   The time for making representations to a head under subsection 21 (5) as to why a record or part of it should not be disclosed.

    2.   The time for appealing a decision of a head to disclose or not to disclose a record or part of it under subsection 21 (9).

    3.   The time for appealing a decision of a head under subsection 39 (1).

SCHEDULE 18
municipal property assessment corporation act, 1997

Currently, a director of the Municipal Property Assessment Corporation may be reappointed for a second term. The amendment in this Schedule permits a third term.

SCHEDULE 19
ontario guaranteed annual income act

Under current subsection 9 (3) of the Ontario Guaranteed Annual Income Act, an applicant may object to a determination, decision or direction made in respect of payment under that Act within 90 days after notice of the determination, decision or direction. New subsection 9 (3.1) allows the Minister to extend the 90-day time limit.

SCHEDULE 20
ontario loan act, 2016

The Ontario Loan Act, 2016 is enacted. Subsection 1 (1) of the Act authorizes the Crown to borrow a maximum of $10 billion.

Schedule 21
Ontario retirement pension plan administration corporation act, 2015

The Ontario Retirement Pension Plan Administration Corporation Act, 2015 is amended to provide that section 21 (Contract prior to corporate existence) of the Business Corporations Act applies to the Corporation and its directors and officers with necessary modifications and with a specified modification to subsection 21 (2) of that Act.

SCHEDULE 22
pension benefits act

Currently, subsection 24 (1) of the Pension Benefits Act provides that members and retired members of a pension plan are permitted, by a decision of a majority of them participating in a vote, to establish an advisory committee.  Subsection 24 (6) currently sets out pension plans to which subsection 24 (1) does not apply.  An amendment provides that all of section 24 does not apply to those pension plans.  Also, an amendment provides that the section does not apply to pension plans that satisfy such criteria as may be prescribed.

Currently, various amendments to section 24 of the Act are unproclaimed.  New subsection 24 (8) of the Act permits regulations to provide for transitional rules in respect of advisory committees that are established before those unproclaimed amendments come into force.

A correction is made to the French version of subsection 22.1 (7) of the Act.  Other housekeeping amendments are made to the English versions of subsections 106 (10) and (12) of the Act.

The Pension Benefits Amendment Act, 2010 included amendments that removed references to section 80.1 of the Pension Benefits Act in various provisions of that Act.  The removal of those references reflect the repeal of section 80.1.  Currently, subsection 80 (4) of the Pension Benefits Amendment Act, 2010 provides that those changes take effect on July 1, 2016.  An amendment is made so that those changes take effect on July 1, 2017, which is currently the day section 80.1 will be repealed.

schedule 23
pooled registered pension plans Act, 2015

The Schedule amends the Pooled Registered Pension Plans Act, 2015.

Currently, the Act does not apply in respect of a member of a pooled registered pension plan unless the member is employed in particular kinds of employment. An amendment provides that the Act applies in respect of persons who are no longer employed in those particular kinds of employment but who continue to maintain funds in their pooled registered pension plan account.

The Act is amended to provide that the Superintendent shall not issue a licence authorizing a corporation to be an administrator of a pooled registered pension plan before a multilateral agreement described in section 8 of the Act comes into effect in Ontario.

The Lieutenant Governor in Council’s regulation making powers are amended in respect of the issuing of licences, the requirements for registration and the provision of information under the Act.

The Act makes complementary amendments to the Pension Benefits Act. Amendments in the Schedule repeal some of those amendments.

SCHEDULE 24
public hospitals act

Subsection 17 (2) of the Public Hospitals Act currently provides that notice of a general or special meeting of a hospital corporation is sufficiently given if it is published in a newspaper. The subsection is re-enacted to provide that notice is sufficiently given if it is published on the hospital website.

SCHEDULE 25
public vehicles act

Current subsections 2 (3) and (4) of the Public Vehicles Act refer to physically disabled passengers.  The language of these provisions is updated to refer to passengers with mobility disabilities.

Current subsection 5 (4) of the Act requires the holder of an operating licence to give public notice in a newspaper and in posted signs when a scheduled service is discontinued or reduced or is not provided for more than 24 hours.  New subsection 5 (5) requires further notice in a medium that is accessible to persons with disabilities in accordance with the regulations.  Section 33 of the Act is amended to allow for regulations prescribing such media and prescribing licence holders or classes of licence holders that are required to give accessible notice.

Definitions of “disability” and “mobility disability” are added to subsection 1 (1) of the Act in connection with the above amendments.

SCHEDULE 26
securities act

The Schedule makes various amendments to the Securities Act.

Section 17 of the Act is amended to allow compelled information to be disclosed in a proceeding before the Commission or the Director.

Section 76 of the Act is amended to include a prohibition on a person or company in a special relationship with an issuer from recommending or encouraging another person or company to trade in securities of the issuer with inside information.

The new Part XXI.2 of the Act prohibits reprisals against employees for providing information about a possible contravention of Ontario securities law, or a by-law or other regulatory instrument of a recognized self-regulatory organization, or for being involved in an investigation or proceeding related to the information provided.

Section 142 of the Act is amended to provide that certain rules relating to derivatives do not apply to the Crown.

The rule-making powers of the Commission in section 143 of the Act, relating to record keeping, reporting and transparency requirements, are amended.

SCHEDULE 27
substitute decisions act, 1992

The Schedule amends the Substitute Decisions Act, 1992 with respect to the resignation of statutory guardians of property and attorneys under a continuing power of attorney or a power of attorney for personal care. The resigning guardian or attorney must provide an accessible copy of their notice of resignation to any entitled recipient who requests it in an accessible format. The accessible copy must also be provided if the guardian or attorney has reason to believe that the recipient needs an accessible copy. The guardian or attorney is also required to explain their resignation on request or if there is reason to believe that an explanation is necessary. These requirements do not affect the effectiveness of the guardian or attorney’s resignation.

SCHEDULE 28
taxation act, 2007

The Schedule amends the Taxation Act, 2007. Here are some highlights:

Tax credit in respect of unused tuition and education tax credits

Subsection 9 (14) of the Act currently provides for a tax credit in respect of unused tuition and education tax credits. New subsection 9 (14.1) of the Act provides that an individual’s tax credit for a taxation year that ends after December 31, 2017 is nil if the individual was a resident of a province other than Ontario on December 31, 2017.

Tuition tax credit

Subsection 9 (15) of the Act, which currently provides for a tuition tax credit, is amended so that the credit is only available for taxation years that end before January 1, 2018 and only for fees for tuition in respect of periods before September 5, 2017 and fees for examinations taken before September 5, 2017.

Education tax credit

Subsection 9 (16) of the Act currently provides for an education tax credit, which is calculated based on the number of months an individual is enrolled as a student. The subsection is amended so that the credit is only available for taxation years that end before January 1, 2018 and only in respect of enrolments in months before September 2017.

Alternative minimum tax

Currently, an individual is required to pay a minimum tax under section 11 of the Act if he or she is required to pay a minimum tax under section 127.5 of the Income Tax Act (Canada). In certain circumstances, the minimum tax can be reduced by the dividend tax credit and foreign tax credit that the taxpayer is entitled to deduct under sections 20.1 and 21 of the Taxation Act, 2007, respectively. Amendments are made to no longer permit these reductions for taxation years after 2015. This is accomplished by relocating the sections setting out the minimum tax and the dividend tax credit to different places in the Act and making consequential amendments to various other provisions. Also, the section setting out the foreign tax credit is amended to provide that it does not reduce an individual’s minimum tax for taxation years after 2015.

Tax on split income

Currently, certain individuals who are required to pay tax on their split income under the Income Tax Act (Canada) are also required to pay tax on that income under section 12 of the Taxation Act, 2007. That tax is currently calculated under subsection 12 (2) of the Act by multiplying the individual’s split income for the year, as determined under the Income Tax Act (Canada), by the highest tax rate for the year.  A new section 12.1 of the Taxation Act, 2007 provides that, for taxation years ending after 2015, the tax on split income under the Act is instead calculated by multiplying the split income by the top marginal tax rate.  Complementary amendments are made to section 12.

Currently, the tax on split income imposed under section 12 of the Act is included in the gross tax amount that is used for calculating the surtax under subsection 16 (1). Subsection 16 (2) is amended to provide that, for taxation years after 2015, the tax on split income is no longer included in the gross tax amount.

Ontario research and development tax credit

Sections 38 to 45 of the Act currently set out rules concerning the Ontario research and development tax credit.  Amendments are made to reduce the rate of the credit from 4.5 per cent to 3.5 per cent in respect of eligible expenditures incurred in taxation years that end on or after June 1, 2016. Transitional rules are also provided.

Section 45 of the Act currently sets out the recapture rules relating to the Ontario research and development tax credit. Amendments are made that would permit the Minister of Finance to make regulations that set out different rules for determining amounts under subsections 45 (2) and (3) and may provide that those rules apply to different periods.

Ontario innovation tax credit

Section 96 of the Act currently sets out the calculation of a qualifying corporation’s Ontario innovation tax credit. Amendments are made to reduce the rate of the credit from 10 per cent to 8 per cent in respect of qualified expenditures incurred in taxation years that end on or after June 1, 2016. Transitional rules are also provided.

Children’s activity tax credit

Section 103.1 of the Act currently sets out the children’s activity tax credit. An amendment is made to subsection 103.1 (6) to provide that individuals are not entitled to claim the credit for taxation years ending after December 31, 2016.

Healthy homes renovation tax credit

Section 103.1.1 of the Act currently sets out the healthy homes renovation tax credit. An amendment is made to subsection 103.1.1 (1) to provide that individuals are not entitled to claim the credit for taxation years ending after December 31, 2016.

Penalty for false statements or omissions

Subsection 121 (2) of the Act currently provides a penalty for persons who make false statements or omissions in a return, form, certificate, statement, application or answer. The calculation of the penalty is amended to include any benefit to an individual’s spouse that would have resulted from a false statement or omission in the individual’s return and also any increase in the Ontario Trillium Benefit or the senior homeowners’ property tax grant that would have resulted from a false statement or omission.

SCHEDULE 29
teachers’ pension act

This Schedule amends the Teachers’ Pension Act, which governs the Ontario Teachers’ Pension Plan.

Section 10 of the Act is amended to authorize the pension plan to provide for the suspension of pension payments, on or after January 1, 1990, if a person who is receiving a pension becomes employed by an employer who participates in the pension plan. The new subsections 10 (4) and (5) of the Act set out the details. The new subsection 10 (6) of the Act authorizes a reduction, on or after January 1, 1990, in the commuted value of the person’s pension as a result of the suspension of the payments. The new subsection 10 (7) of the Act states that on and after January 1, 1990, the new subsections (4), (5) and (6) and provisions of the pension plan that are referred to in those subsections prevail over the Pension Benefits Act to the extent of any conflict.

Section 10 of the Act is also amended to provide that no cause of action arises, and no proceeding may be brought, against the Crown, The Ontario Teachers’ Federation, the Ontario Teachers’ Pension Plan Board and others with respect to these amendments to the Act, any provisions of the pension plan authorized by these amendments, and any actions taken to comply with those provisions of the pension plan. (See the new subsections 10 (8) to (10) of the Act.)

SCHEDULE 30
tobacco tax act

The Tobacco Tax Act is amended to include a rule governing taxes on tobacco products received by a retail dealer before the rate of tax on the product increases and sold to a consumer after the rate of tax increases.  The amendment is effective on February 25, 2016.

The Act is also amended to provide that raw leaf tobacco in respect of which a person is convicted of certain offences under the Act forfeits to the Crown.

SCHEDULE 31
the university of waterloo act, 1972

Currently, section 11 of The University of Waterloo Act, 1972 provides that every member of the Board of Governors of the University shall be a Canadian citizen. That requirement is removed.

SCHEDULE 32
university of western ontario act, 1982

Currently, subsection 11 (2) of the University of Western Ontario Act, 1982 provides that a member of the Board of Governors of the University must be a Canadian citizen. That subsection is repealed.

SCHEDULE 33
vital statistics act

Amendments to the Vital Statistics Act allow a birth in Ontario to be registered with a single name, if it accords with the child’s traditional culture. It also removes restrictions on the surname to which a child is entitled to be given at birth and streamlines change of name provisions. Persons who have changed their name outside of Ontario are allowed to have that change of name reflected on their Ontario marriage registration and on their child’s Ontario birth registration, regardless of whether the person was born in Ontario.

The Schedule also makes consequential amendments to the Child and Family Services Act and the Children’s Law Reform Act.

SCHEDULE 34
the wilfrId laurier university act, 1973

Currently, subsection 8 (3) of The Wilfrid Laurier University Act, 1973 provides that no person is eligible to be a member of the Board of Governors of the University unless the person is a Canadian citizen or a permanent resident of Canada. That subsection is repealed.

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