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Bill 97, Plan to Protect Ontario Act (Budget Measures), 2026

Bethlenfalvy, Hon. Peter Minister of Finance

Current status:

Royal Assent received. Statutes of Ontario 2026,

chapter 2

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Bill 97 Royal Assent (PDF)

EXPLANATORY

NOTE

This Explanatory Note was written as a reader’s

aid to Bill 97 and does not form part of the law.

Bill 97 has been enacted as

Chapter 2 of the Statutes of Ontario, 2026.

SCHEDULE 1

BREMNER BOULEVARD ACT, 2026

The

Schedule enacts the Bremner Boulevard Act, 2026 ,

which provides that

section 10 (4) of City of Toronto By-law No. 1994-0806 does

not apply in respect of block 18C. The Skydome Act (Bus

Parking), 2002 is repealed.

SCHEDULE 2

CITY OF TORONTO ACT, 2006

Section

97 of the City of Toronto Act, 2006 is amended to

limit by-laws respecting the closing of business establishments on a holiday

from providing for such closings on Family Day or Victoria Day.

SCHEDULE 3

CONSERVATION AUTHORITIES ACT

The

Conservation Authorities Act is amended to add a

new

Part I.1 and to make other changes related to the new Part. Here are some

highlights.

New

Part I.1 provides for the amalgamation of 35 conservation authorities into 8

new conservation authorities and continues the Lakehead Region Conservation

Authority under the name Northwestern Ontario Regional Conservation Authority.

The

first members of the new conservation authorities and the continued

conservation authority are appointed by the councils of the participating

municipalities in accordance with the regulation.

The

Ontario Provincial Conservation Agency is responsible for establishing

transition committees to prepare for the amalgamations. The transition

committees are comprised of individuals appointed by the predecessor

conservation authorities and a project executive appointed by the Agency. The

transition committees must develop a transition plan that the new conservation

authorities must implement.

The

first chief administrative officer of a new conservation authority is the

project executive of the authority’s transition committee.

During

the transition period, actions to establish a conservation authority, enlarge

the area of jurisdiction of an authority, amalgamate an authority or dissolve

an authority are prohibited. The Minister may issue directions to a

conservation authority during the transition period. The prohibitions and the

Minister’s authority to issue directions are repealed on a day to be named by

order of the Lieutenant Governor in Council.

The

current

section 14 provides, among other matters, that the number of members of

a conservation authority to be appointed by the participating municipalities’

councils is based on the population of the participating municipality and

provides that 70 per cent of a municipality’s appointees must be from among

members of council. The

section also provides that the total number of members

to be appointed by a municipality may be adjusted by agreement among all

participating municipalities.

Section 14 is re-enacted to provide for the

number of members to be appointed by participating municipalities to be

determined in accordance with the method prescribed by the regulations. All

participating municipalities of a conservation authority may agree to a

different method for determining the number of members each participating

municipality appoints subject to certain restrictions.

Conservation

authorities must establish one or more watershed councils for the purposes of

assisting the authority in identifying local priorities with respect to its

programs and services and to ensure that local interests are considered as part

of the authority’s decision-making process.

Regulation-making

authorities for both the Lieutenant Governor in Council and the Minister are

also added to the Act.

SCHEDULE 4

CORPORATIONS TAX ACT

Section

74.2 of the Corporations Tax Act is amended with

respect to the ability of funded benefit plans to elect to have their tax

payable be determined as if they were unfunded benefit plans. The Minister may

make regulations with respect to the determination of the amount of tax payable

in circumstances where an election is made or revoked. The regulations may have

retroactive effect.

The

Schedule revokes a related regulation.

SCHEDULE 5

FINANCIAL ADMINISTRATION ACT

The

Schedule amends the Financial Administration Act to require the Minister

of Finance to establish a designated purpose account in the Consolidated

Revenue Fund called the Protect Ontario Account Investment

Fund . The Minister of Finance may make expenditures from the Protect

Ontario Account Investment Fund for the purpose of making investments that

promote innovation, infrastructure development, long-term economic growth and

other strategic priorities of Ontario. Any proceeds or returns related to those

investments are to be added to the Protect Ontario Account Investment Fund.

However, the Minister may direct that any portion of the proceeds or returns

are to be held in the Consolidated Revenue Fund and not in the Protect Ontario

Account Investment Fund.

Currently,

section 28 of the Act sets out requirements that must be met with respect to

transactions that would increase Ontario’s indebtedness or contingent

liabilities, and provides for certain exceptions to those requirements.

Section

4 of the

Schedule repeals the provisions setting out those requirements but

provides for the continued application of subsection 28 (2) with respect to

transactions entered into before

section 4 of the

Schedule came into force.

Regulations that provided for exceptions to the requirements are revoked.

Consequential amendments are made to various Acts.

SCHEDULE 6

FISCAL SUSTAINABILITY, TRANSPARENCY AND ACCOUNTABILITY ACT, 2019

The

Fiscal Sustainability, Transparency and Accountability

Act, 2019 sets out requirements for the debt burden reduction strategy

to be contained in each annual budget. The

Schedule amends the requirement

relating to the inclusion of a progress update respecting the previous budget’s

debt burden reduction strategy.

SCHEDULE 7

FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT

The

Schedule makes various amendments to the Freedom of

Information and Protection of Privacy Act , including the following:

1. Various

provisions are amended to require that certain time limits established by the

Act be calculated using business days.

2. The

Act is amended to allow the head of an institution to, in certain

circumstances, respond to requests for access to records by proposing a plan

for providing access to the records in stages.

3. Currently,

section 27 of the Act allows the head of an institution to extend the time

limit set out in

section 26 of the Act for responding to a request for access

to records.

Section 27 is amended to allow for an additional extension in

certain circumstances.

4. Subsection

42 (1) of the Act is amended to allow personal information to be disclosed to

an employee in a ministry of the Government of Ontario to permit continued

access to an online account associated with the employee’s email address where

there is a change to the ministry in which the employee is employed or where

the employee is on temporary assignment from another ministry. This disclosure

is subject to compliance with any guidelines established by the responsible

minister.

5. Amendments

are made to

Part III.1 of the Act (Data Integration). These include amendments

to change the manner in which the data standards, which govern various aspects

of the treatment of personal information under that Part, are established and

to remove the requirement for mandatory reviews of the practices and procedures

of multi-sector data integration units.

6. Subsection

65 (18) is added to provide that the Act does not apply to a record in the

custody of a minister or their office or a record under the control of a

minister or their office unless the record is in the custody of an institution.

New subsection 65 (19) clarifies that these exceptions apply even if the record

is under the control of an institution. These new subsections also apply, with

necessary modifications, with respect to a record in the custody or under the

control of a parliamentary assistant appointed to assist a minister of the

Crown or the parliamentary assistant’s office. Transitional rules are provided

in new subsection 65 (21). These amendments are deemed to have come into force

on January 1,

Section

65 of the Act is also amended to provide that the Act does not apply to certain

records prepared or collected under the Enhancing Digital

Security and Trust Act, 2024 .

SCHEDULE 8

LAND TRANSFER TAX ACT

The

definition of “foreign national” in the Land Transfer Tax Act is amended

to exclude a person registered as an Indian under the Indian Act

(Canada).

SCHEDULE 9

LIQUOR TAX ACT, 1996

The

Liquor Tax Act, 1996 is amended to make various

changes to the tax and tax rates applicable to beer, wine and wine cooler and

spirits.

SCHEDULE 10

MUNICIPAL ACT, 2001

Section

148 of the Municipal Act, 2001 is amended to limit

by-laws respecting the closing of retail business establishments on a holiday

from providing for such closings on Family Day or Victoria Day.

SCHEDULE 11

MUNICIPAL FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT

The

Schedule makes various amendments to the Municipal Freedom

of Information and Protection of Privacy Act , including the following:

1. Various

provisions are amended to require that certain time limits established by the

Act be calculated using business days.

2. The

Act is amended to allow the head of an institution to, in certain

circumstances, respond to requests for access to records by proposing a plan

for providing access to the records in stages.

3. Currently,

section 20 of the Act allows the head of an institution to extend the time

limit set out in

section 19 of the Act for responding to a request for access

to records.

Section 20 is amended to allow for an additional extension in

certain circumstances.

4. Various

provisions, which are consistent with provisions of the Freedom

of Information and Protection of Privacy Act , are incorporated into the

Act. These include provisions requiring heads of institutions to conduct

privacy impact assessments and to report the theft, loss or unauthorized use or

disclosure of personal information to the Information and Privacy Commissioner

in certain circumstances as well as provisions providing for reviews, by the

Commissioner, of the information practices of an institution in certain

circumstances.

Section

52 of the Act is amended to exclude from the application of the Act certain

records prepared or collected under the Enhancing Digital

Security and Trust Act, 2024 .

SCHEDULE 12

ONTARIO LOAN ACT, 2026

The

Ontario Loan Act, 2026 is enacted. Subsection 1

(1) of the Act authorizes the Crown to borrow a maximum of $35 billion.

SCHEDULE 13

PENSION BENEFITS ACT

The

Schedule amends the Pension Benefits Act . Here are

some highlights.

Definitions

of “variable life benefit” and “variable life benefit fund” are added to

subsection 1 (1) of the Act. In new

section 39.1.3, payments of variable life

benefits under a pension plan are authorized and the characteristics of a

“variable life benefit” are specified. In particular, the initial amount of the

benefit is determined with reference to amounts transferred to a variable life

benefit fund established within a pension fund from a specified person’s

defined contribution account under the pension plan, from additional voluntary

contributions made by the person under the plan, or from both. In addition, the

amount of the benefit may vary as a function of certain listed factors,

including the rate of return attributable to the investment of the assets of

the variable life benefit fund. The process regarding elections to transfer

amounts to a variable life benefit fund is specified, as are certain

restrictions regarding transfers into and between such funds.

New

section 44.1 establishes a death benefit payable to a designated beneficiary in

respect of variable life benefits, and new sections 77.0.1 to 77.0.7 set out

rules respecting partial wind ups that terminate the part of a pension plan

that provides variable life benefits. Consequential amendments in respect of

variable life benefits are also made to the Act.

Section

85 of the Act governs benefits that are not guaranteed by the Pension Benefits

Guarantee Fund. This

section is amended to provide that, if the date of the

wind up is on or after March 26, 2026, an amount of a pension or pension

benefit, including any bridging supplement, in excess of $3,000 is not

guaranteed by the Fund.

Technical

amendments are made to unproclaimed subsections 80.5 (1) and 80.6 (3) of the

Act.

New

section 102.5 governs applications that may be made by the administrator of a

pension plan to the Chief Executive Officer for consent to the extinguishment

of the rights and benefits under the Act and the pension plan of a former

member, retired member or any other person entitled to benefits under the plan,

if the records of the plan indicate that more than 100 years have passed since

the birth of the person and the administrator is unable to locate the person.

The requirements for the Chief Executive Officer’s consent and the effects of

the Chief Executive Officer’s consent with respect to the person’s rights and

benefits under the Act and the plan, and with respect to the administrator’s

obligations, are specified.

SCHEDULE 14

RETAIL BUSINESS HOLIDAYS ACT

The

Retail Business Holidays Act is amended by

repealing the clause in the definition of “holiday” in subsection 1 (1) that

provides for Victoria Day to be a holiday for the purposes of the Act.

SCHEDULE 15

TAXATION ACT, 2007

Currently,

section 19.1 of the Taxation Act, 2007 provides the

Ontario dividend tax credit for years 2016 and later. The

section is amended to

provide that the tax credit includes 15.2283 per cent of the amount required

under subparagraph 82 (1) (b) (

i) of the Income Tax Act

(Canada) to be included in income for taxation years ending after December 31,

Subsection

31 (4) of the Act currently sets out rules for calculating a corporation’s

small business deduction rate for a taxation year. The subsection is amended to

provide that the deduction rate is 9.3 per cent for days in a taxation year

after June 30, 2026.

Amendments

are made to subsection 90 (4.1) of the Act, which sets out the formula used in

certain circumstances to determine an eligible labour expenditure for the

purposes of the Ontario computer animation and special effects tax credit.

Currently,

under

section 97.1 of the Act, qualifying corporations may claim a regional

opportunities investment tax credit in respect of eligible expenditures, which

are certain expenditures incurred in respect of the acquisition of eligible

property. Subsection 97.1 (4) is amended to provide that an expenditure is an

eligible expenditure if it is incurred before January 1,

Section

103.3 of the Act currently sets out rules respecting the payment of the Ontario

Trillium Benefit. Amendments are made to provide new rules that apply for a

12-month period that relates to a base taxation year that commences after

December 31, 2024.

Currently,

section 104.16 of the Act provides for the small beer manufacturers’ tax credit

for qualifying corporations. Amendments are made to this

section in respect of

the manner in which the amount of the credit is determined for the sales year

beginning on March 2, 2026 and subsequent sales years.

Subsection

112 (2) of the Act currently sets out provisions of the Federal Act respecting

assessments that apply for the purposes of the Taxation

Act, 2007 . The subsection is amended to also refer to

section 231.8 of

the Federal Act, which provides rules for computing time for the purposes of

determining when an assessment may be made.

New

section 151.1 of the Act provides that certain rules in the Federal Act

respecting proof of service apply for the purposes of the Taxation

Act, 2007 .

SCHEDULE 16

TICKET SALES ACT, 2017

The

Schedule makes various amendments to the Ticket Sales Act,

2017 , which include the following:

1. A

new

section 1.2 provides that, if a ticket is obtained from a primary seller

without any amount of money having been paid for the ticket, the ticket is

deemed for the purposes of the Act to have been purchased from the primary

seller at the total price of an equivalent ticket.

2. A

new subsection 2 (3) provides that a ticket may not be made available for sale

on the secondary market for an amount that exceeds the total price paid when

the ticket was purchased from the primary seller, plus any applicable fees,

service charges and taxes charged by the secondary seller or operator of a

secondary ticketing platform. This prohibition also applies to persons

facilitating the sale of a ticket on the secondary market. A new subsection 2

(3.1) provides that a secondary seller who is offering a ticket for sale

through a secondary ticketing platform may not charge any fee or service charge

if the operator of the secondary ticketing platform charges a fee or service

charge, unless the secondary seller is permitted to do so by regulations made under

the Act.

3. Various

amendments are made to

section 6 in respect of the disclosure of information in

relation to the sale of a ticket from a primary seller or on the secondary

market. In particular, where a ticket is made available for sale through a

secondary ticketing platform, the person making the ticket available for sale

is required to provide proof to the operator of the platform of the total price

of the ticket when it was purchased from the primary seller and the operator of

the platform is prohibited from facilitating the sale of the ticket unless the

operator has received that proof.

4. New

requirements are imposed on operators of secondary ticketing platforms to

prepare and retain certain records about tickets for which they facilitate the

sale.

5. Sections

36 and 37 are amended to confer various regulation-making powers upon the

Lieutenant Governor in Council and the Minister in relation to the

subject-matter of the amendments made by the Schedule. In particular,

regulations may be made by the Lieutenant Governor in Council governing fees or

service charges applicable to the sale or facilitation of the sale of a ticket,

including limiting the amount of fees or service charges.

6. A

new

Part X (Non-Entitlement to Compensation) provides that no person is

entitled to compensation as a result of the enactment of the

Schedule or the

making of regulations under the Act.

SCHEDULE 17

WORKPLACE SAFETY AND INSURANCE ACT, 1997

The

Schedule amends the Workplace Safety and Insurance Act,

1997 with respect to the appointment by the Lieutenant Governor in

Council of members to the board of directors of the Workplace Safety and

Insurance Board.

The Lieutenant Governor in Council is

authorized to appoint a minimum of seven and a maximum of nine members under

clause 162 (1) (

c) of the Act. Fifty per cent plus one of those members must be

appointed by the Lieutenant Governor in Council from individuals who are

proposed by the Minister from recommendations made by the advisory committee

established by the Minister to make such recommendations.

Other

provisions include rules respecting the composition of the advisory committee

and the criteria the committee members must take into consideration when making

recommendations.

Bill 97 2026

Act to implement Budget measures, to enact,

amend or repeal various statutes and to revoke various regulations

CONTENTS

Contents

of this Act

Commencement

Short

title

Schedule 1

Bremner

Boulevard Act, 2026

Schedule 2

City

of Toronto Act, 2006

Schedule 3

Conservation

Authorities Act

Schedule 4

Corporations

Tax Act

Schedule 5

Financial

Administration Act

Schedule 6

Fiscal

Sustainability, Transparency and Accountability Act, 2019

Schedule 7

Freedom

of Information and Protection of Privacy Act

Schedule 8

Land

Transfer Tax Act

Schedule 9

Liquor

Tax Act, 1996

Schedule 10

Municipal

Act, 2001

Schedule 11

Municipal

Freedom of Information and Protection of Privacy Act

Schedule 12

Ontario

Loan Act, 2026

Schedule 13

Pension

Benefits Act

Schedule 14

Retail

Business Holidays Act

Schedule 15

Taxation

Act, 2007

Schedule 16

Ticket

Sales Act, 2017

Schedule 17

Workplace

Safety and Insurance Act, 1997

His

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

(1) Except as otherwise provided in this

section, this Act comes into force on the day it receives Royal Assent.

(2) The

Schedules to this Act come into force as provided in each Schedule.

(3) If

a

Schedule to this Act provides that any of its provisions are to come into

force on a day to be named by order of the Lieutenant Governor in Council, an

order may apply to one or more of those provisions, and orders may be issued at

different times with respect to any of those provisions.

Short

title

3 The

short title of this Act is the Plan

to Protect Ontario Act (Budget Measures), 2026 .

SCHEDULE 1

BREMNER BOULEVARD ACT, 2026

CONTENTS

requirement for bus parking on block 18C

Extinguishment

of causes of action

Regulations,

contracts and agreements

Repeal

Commencement

Short

title

requirement for bus parking on block 18C

Section 10 (4) of City

of Toronto By-law No. 1994-0806 does not apply in respect of block 18C.

Extinguishment

of causes of action

(1) No cause

of action arises against a person set out in subsection (2) as a direct or

indirect result of,

(

a) the

enactment, amendment or repeal of any provision of this Act or the Skydome Act (Bus Parking) 2002 ;

(

b) the

making, amendment or revocation of any provision of a regulation under this

Act; or

(

c) anything

done or not done in accordance with this Act, the Skydome

Act (Bus Parking), 2002 or a regulation under this Act.

Persons

referred to

(2) The

persons referred to in subsection (1) are,

(

a) the

Crown or any current or former member of the Executive Council or employee,

officer or agent of or advisor to the Crown; or

(

b) a

municipality or local board, or any current or former member of the council of

the municipality or of the local board, or employee, officer or agent of or

advisor to the municipality or local board.

remedy

(3) No

costs, compensation or damages, including for loss of revenue or profit or any

other alleged loss, whether direct or indirect, are owing or payable to any

person by a person referred to in subsection (1), and no remedy, including a

remedy in contract, restitution, tort, a remedy for misfeasance, bad faith or a

breach of trust or fiduciary obligation, any equitable remedy or any remedy

under any statute, is available to any person against any person referred to in

subsection (1) in connection with anything referred to in that subsection.

Proceedings

barred

(4) No

proceeding that is directly or indirectly based on or related to anything

referred to in subsection (1) may be brought or maintained against any person

referred to in that subsection.

Application

(5) Subsections

(3) and (4) do not apply with respect to an application for judicial review or

a claim for a constitutional remedy, but do apply with respect to any other

court, administrative or arbitral proceeding claiming any remedy or relief,

including specific performance, an injunction, declaratory relief or the

enforcement of a judgment, order or award made outside Ontario.

Retrospective

effect – Skydome Act (Bus Parking), 2002

(6) Subsections

(1) to (4) apply to a cause of action in respect of the enactment, amendment or

repeal of any provision of the Skydome Act (Bus Parking),

2002 or anything done or not done in accordance with that Act regardless

of whether the cause of action arose before, on or after the day this

section

comes into force.

costs awarded

(7) No

costs shall be awarded against any person in respect of a proceeding that

cannot be brought or maintained under subsection (4).

expropriation or injurious affection

(8) Nothing

referred to in subsection (1) constitutes an expropriation or injurious

affection for the purposes of the Expropriations Act

or otherwise at law.

Proceedings

by Crown not prevented

(9) This

section does not apply with respect to proceedings brought by the Crown.

Certain

proceedings by municipalities not prevented

(10) This

section does not apply with respect to proceedings brought by a municipality

against,

(

a) any

current or former member of the council of the municipality or of a local board

of the municipality; or

(

b) any

current or former employee, officer or agent of or advisor to the municipality

or a local board of the municipality.

Certain

proceedings by local boards not prevented

(11) This

section does not apply with respect to proceedings brought by a local board

against,

(

a) any

current or former member of the local board; or

(

b) any

current or former employee, officer or agent of or advisor to the local board.

Regulations,

contracts and agreements

(1) The

Lieutenant Governor in Council may, in order to facilitate the development of

block 18C in the City of Toronto, make regulations that prescribe any contract

or agreement that relates to the development of block 18C.

What

regulation may contain

(2) A

regulation made under subsection (1) may,

(

a) terminate

the prescribed contract or agreement on a date provided for in the regulation;

(

b) suspend

all or part of the prescribed contract or agreement on the dates provided for

in the regulation; and

(

c) amend

all or part of the prescribed contract or agreement as specified in the

regulation.

Deemed

termination, suspension, amendment

(3) A

contract or agreement or part of a contract or agreement prescribed under

subsection (1) is deemed to have been terminated on a date or dates provided

for in the regulations, or, if the regulations so provide, is deemed to have

been amended or suspended, as the case may be, as provided for in the

regulations.

compensation

(4) Unless

provided for in the regulations, no compensation shall be paid to any person in

connection with a termination, amendment or suspension under this section.

Repeal

The Skydome Act (Bus Parking), 2002 is repealed.

Commencement

The Act set out in this

Schedule comes into force on the day the Plan to Protect Ontario Act (Budget

Measures), 2026 receives Royal Assent.

Short

title

The

short title of the Act set out in this

Schedule is the Bremner Boulevard Act, 2026 .

SCHEDULE 2

CITY OF TORONTO ACT, 2006

Section 97 of the City of Toronto Act, 2006 is

amended by adding the following subsections:

Limits

— Family Day and Victoria Day

(4) A

by-law respecting the closing of business establishments on a holiday is of no

effect to the extent that it provides for the closing of establishments on

Family Day or Victoria Day.

Transition

(5) For

greater certainty, subsection (4) applies to a by-law even if the by-law was

passed before subsection (4) came into force.

Commencement

This

Schedule comes into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026

receives Royal Assent.

SCHEDULE 3

CONSERVATION AUTHORITIES ACT

(1) The definition of “authority” in

section 1 of the Conservation Authorities Act is amended by striking out

“established by or under” and substituting “established or continued under”.

(2) The

definition of “Minister” in

section 1 of the Act is repealed and the following

substituted:

“Minister”

means the Minister of the Environment, Conservation and Parks 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”)

The Act is amended by adding the following Part:

PART I.1

TRANSITION TO NEW AUTHORITIES

Interpretation

1.2

(1) In this

Part,

“new

authority” means an authority set out in Column 2 of the Table to

section 1.3;

(“ nouvel

office ”)

“predecessor

authority” means an authority set out in Column 1 of the Table to

section 1.3;

(“ office

remplacé ”)

“transition

committee” means, in respect of a new authority, the committee established

under subsection 1.6 (1) for that authority; (“ comité de transition ”)

“transition date” means February 1, 2027 or

such later date as may be prescribed by the regulations; (“ date de

transition ”)

Same

(2) Despite

the definition of “new authority” in subsection (1), a reference to a new

authority includes, where the context so requires, the authority as it is being

planned for before the amalgamation and continuation provided for under

subsection 1.3 (2) occur.

Amalgamation

of predecessor authorities

Interpretation

1.3

(1) In this

section,

(

a) a

reference to a predecessor authority’s new authority is a reference to the new

authority into which the predecessor authority is to be amalgamated; and

(

b) a

reference to a new authority’s predecessor authorities is a reference to the

predecessor authorities that are to be amalgamated into the new authority.

Amalgamations

(2) On

the transition date, the predecessor authorities set out in Column 1 of the

Table to this

section are amalgamated and continued as conservation authorities

under the applicable name set out opposite the predecessor authorities in

Column 2 of the Table.

Rules

(3) The

following rules apply on and after the transition date to each amalgamation:

1. All

rights, obligations, assets and liabilities of the predecessor authorities that

existed immediately before the transition date become the rights, obligations,

assets and liabilities of their new authority, and the new authority shall

stand in the place of its predecessor authorities for all purposes.

2. A

conviction against or a ruling, order or judgment in favour of or against one

of the predecessor authorities may be enforced by or against their new

authority.

3. A

new authority is deemed to be the party plaintiff or the party defendant, as

the case may be, in any civil action commenced by or against any of its

predecessor authorities before the transition date.

4. Persons

who are employees of the predecessor authorities immediately before the

transition date become employees of the predecessor authorities’ new authority

and, for all purposes, the employment of the employees immediately before and

after the transition date is continuous.

5. For

all purposes, including the provisions of an employment contract, a collective

agreement and the Employment Standards Act, 2000 ,

the employment of the employees referred to in paragraph 4 is not terminated or

severed and those employees are not constructively dismissed because the

predecessor authorities were amalgamated.

6. All

rights, duties and liabilities relating to all employees and former employees

of the predecessor authorities that are vested in or bind the predecessor

authorities immediately before the transition date are vested in or bind their

new authority instead of the predecessor authorities.

7. The

Public Sector Labour Relations Transition Act, 1997 ,

except for

section 36 of that Act, applies upon the amalgamation of the

predecessor authorities into their new authorities.

8. The amalgamation of the predecessor

authorities into their new authority is deemed to be a sale of business under

section 13.1 of the Pay Equity Act and that

section

applies to the amalgamation. Each of the predecessor authorities are deemed to

be a seller and the predecessor authorities’ new authority is deemed to be the

purchaser.

Section

69 of the Labour Relations Act, 1995 does not apply

to the amalgamation of the predecessor authorities into their new authority.

10. Any

advisory board of a predecessor authority is continued as an advisory board of

the predecessor authority’s new authority.

11. An

agreement or memorandum of understanding to which one of the predecessor

authorities was a party immediately before the transition date has effect as

if,

i. its

new authority was substituted for the predecessor authority as a party to the

agreement or memorandum of understanding, and

ii. any

reference in the agreement or memorandum of understanding to the predecessor

authority were a reference to its new authority.

12. The

amalgamation of the predecessor authorities into their new authority shall not

constitute a change of control of any of the predecessor authorities in respect

of any asset, liability, right or obligation of the predecessor authorities.

13. Despite

any other Act that requires notice or registration in respect of the

amalgamation of the predecessor authorities into their new authority, the

amalgamation is binding on their new authority and all other persons.

14. The

amalgamation of the predecessor authorities into their new authority is deemed

not to,

i. constitute

a breach, termination, repudiation or frustration of any agreement, including a

contract of employment or insurance or a collective agreement,

ii. create

any cause of action in favour of a party to an agreement with one of the

predecessor authorities that was entered into before the amalgamation,

iii. constitute

a breach of any Act, regulation or municipal by-law,

iv. constitute

an event of default or force majeure,

v. give

rise to a breach, termination, repudiation or frustration of any licence,

permit or other right,

vi. give

rise to any right to terminate or repudiate an agreement, licence, permit or

other right, or

vii. give

rise to any estoppel.

15. The

Land Transfer Tax Act and the Retail

Sales Tax Act do not apply to the amalgamation of the predecessor

authorities into their new authority.

16. The

area over which a new authority has jurisdiction is the area consisting of the

areas over which all of its predecessor authorities had jurisdiction

immediately before the transition date.

17. Despite

any designation of the participating municipalities of a predecessor authority

under this Act before the transition date, the participating municipalities of

a new authority shall be the single-tier municipalities and the upper-tier

municipalities that are located in whole or in part within its area of

jurisdiction.

18. Any

agreement between a predecessor authority and a lower-tier municipality under

section 21.1.2 that was in effect immediately before the transition date shall

continue to be in effect and is deemed to be an agreement between the new

authority of the predecessor authority and the upper-tier participating

municipality in which the lower-tier municipality is located.

19. Any

debt due to a predecessor authority immediately before the transition date,

including a debt due under

section 25, 27 or 27.2, becomes a debt due to the

predecessor authority’s new authority.

20. Any

application that was made before the transition date to a predecessor authority

for a permit to engage in an activity that would otherwise be prohibited under

section 28 that was not decided on before the transition date is continued as

an application to the predecessor authority’s new authority.

21. A

request for a hearing that was made to a predecessor authority or a hearing

that has commenced before a predecessor authority before the transition date

but that was not disposed of before the transition date is continued as a

request for a hearing to or a hearing before the predecessor authority’s new

authority.

22. If

a predecessor authority was a party to a hearing, review or appeal that was

requested or commenced before the transition date, its new authority is deemed

to be the party to the hearing, review or appeal.

23. Persons

who are appointed officers by a predecessor authority under

section 30.1

immediately before the transition date become officers appointed by the

predecessor authority’s new authority under

section 30.1.

24. Any

commencement of a proceeding under the Provincial Offences

Act by a predecessor authority is continued in the name of its new

authority.

25. Such

other rules, including transitional rules, as may be prescribed by the

regulations.

Public

Sector Labour Relations Transition Act, 1997

(4) For

the purposes of the Public Sector Labour Relations

Transition Act, 1997 and paragraph 7 of subsection (3),

(

a) the

predecessor authorities are the predecessor employers and their new authorities

are the successor employers; and

(

b) the

changeover date is the transition date.

TABLE

Amalgamation

Item

Column

Predecessor authorities to be amalgamated

Column

New authority

Central

Lake Ontario Conservation Authority

Toronto and Region Conservation Authority

Central

Lake Ontario Regional Conservation Authority

Office

régional de protection de la nature du centre du lac Ontario

Catfish

Creek Conservation Authority

Grand River Conservation Authority

Kettle Creek Conservation Authority

Long Point Region Conservation Authority

Eastern

Lake Erie Regional Conservation Authority

Office

régional de protection de la nature de l’Est du lac Érié

Cataraqui

Region Conservation Authority

Crowe Valley Conservation Authority

Ganaraska Region Conservation Authority

Kawartha Region Conservation Authority

Lower Trent Region Conservation Authority

Otonabee Region Conservation Authority

Quinte Conservation Authority

Eastern

Lake Ontario Regional Conservation Authority

Office

régional de protection de la nature de l’Est du lac Ontario

Ausable

Bayfield Conservation Authority

Grey Sauble Conservation Authority

Lake Simcoe Region Conservation Authority

Maitland Valley Conservation Authority

Nottawasaga Valley Conservation Authority

Saugeen Valley Conservation Authority

Lake

Huron Regional Conservation Authority

Office

régional de protection de la nature du lac Huron

Mattagami

Region Conservation Authority

Nickel District Conservation Authority

North Bay Mattawa Conservation Authority

Sault Ste. Marie Region Conservation Authority

Northeastern

Ontario Regional Conservation Authority

Office

régional de protection de la nature du Nord-Est de l’Ontario

Mississippi

Valley Conservation Authority

Raisin Region Conservation Authority

Rideau Valley Conservation Authority

South Nation River Conservation Authority

St.

Lawrence River Regional Conservation Authority

Office

régional de protection de la nature du fleuve Saint-Laurent

Essex

Region Conservation Authority

Lower Thames Valley Conservation Authority

St. Clair Region Conservation Authority

Upper Thames River Conservation Authority

Western

Lake Erie Regional Conservation Authority

Office

régional de protection de la nature de l’Ouest du lac Érié

Credit

Valley Conservation Authority

Halton Region Conservation Authority

Hamilton Region Conservation Authority

Niagara Peninsula Conservation Authority

Western

Lake Ontario Regional Conservation Authority

Office

régional de protection de la nature de l’Ouest du lac Ontario

Lakehead

Region Conservation Authority, continuation

1.4

(1) On the

transition date, the Lakehead Region Conservation Authority is continued as a

conservation authority under the name Northwestern Ontario Regional

nature du Nord-Ouest de l’Ontario in French.

Participating

municipalities

(2) The

participating municipalities of the Northwestern Ontario Regional Conservation

Authority shall be the municipalities that were the participating

municipalities of the Lakehead Region Conservation Authority immediately before

the transition date.

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

First

members of new authority

1.5

(1) No later

than the day immediately before the transition date, the council of each

municipality that will be a participating municipality of a new authority shall

appoint to the new authority such number of members as determined in accordance

with subsections (3), (5) and (6), which members must be resident in a

participating municipality of the new authority.

Same,

Northwestern Ontario Regional Conservation Authority

(2) No

later than the day immediately before the transition date, the council of each

municipality that will be a participating municipality of the Northwestern

Ontario Regional Conservation Authority shall appoint to the authority such

number of members as determined in accordance with subsections (3), (5) and

(6), which members must be resident in a participating municipality of the

authority.

Minimum

number

(3) The

number of members to be appointed to the authority under subsection (1) or

(2) by each municipality that will be a participating municipality of the

applicable authority shall be determined in accordance with the method

prescribed by the regulations, but a minimum of one member shall be appointed

by the council of each municipality that will be a participating municipality.

Method

(4) The

method mentioned in subsection (3) for determining the number of members to be

appointed by each municipality that will be a participating municipality shall

be based on each municipality’s population within the authority’s area of

jurisdiction in proportion to the total population within that area of

jurisdiction.

Maximum

number, single participating municipality

(5) The

maximum number of members to be appointed to the authority by a single

municipality that will be a participating municipality is the number prescribed

by the regulations.

Same,

all participating municipalities

(6) The

maximum number of members to be appointed to the authority by all

municipalities that will be participating municipalities is the number

prescribed by the regulations.

Considerations

(7) When

appointing a person as a member of an authority under subsection (1) or (2) who

is not a member of the council of the participating municipality, the council

shall take into consideration,

(

a) the

person’s knowledge and experience in public administration, corporate

governance and finance;

(

b) the

person’s knowledge of programs and services provided by authorities; and

(

c) such

other matters as the Minister may prescribe by regulation.

Notice

(8) The

council shall, as soon as possible after making its appointments under this

section, give the Agency written notice of the appointments.

Term

(9) A

member shall be appointed for a term of up to four years, as may be determined

by the council that appoints the member.

Same

(10) A

member’s term begins at the first meeting of the new authority or the

Northwestern Ontario Regional Conservation Authority, as the case may be, and

expires immediately before the first meeting of that authority after the

appointment of their replacement.

Replacement

of member

(11) Despite

subsections (9) and (10), a member may be replaced by the council of the

participating municipality that appointed the member.

(2) Section

1.5 of the Act, as enacted by subsection (1), is repealed.

(1) The Act is amended by adding the following sections:

Transition

committees

1.6

(1) The

Agency shall, for each new authority, establish a committee in accordance with

this

section whose purpose is to prepare for the amalgamation of the

predecessor authorities into the new authority.

Appointments

by predecessor authorities

(2) No

later than 90 days after the day the Plan to Protect

Ontario Act (Budget Measures), 2026 receives Royal Assent, each

predecessor authority shall appoint the following individuals to be members of

the transition committee for its new authority:

1. One

of its members that is a member of a municipal council.

2. Subject

to subsection (3), the chief administrative officer or general manager of the

predecessor authority.

Same

(3) If

a predecessor authority is of the opinion that its chief administrative officer

or general manager is not available to serve on the transition committee, the

predecessor authority may instead appoint another officer or senior staff

member of the predecessor authority.

Same

(4) If

a predecessor authority does not appoint one or both of the individuals in

accordance with subsection (2) or (3), the Agency shall appoint any individuals

still required to be appointed under subsection (2) on behalf of the applicable

predecessor authority.

Replacement

of member

(5) A

member appointed under subsection (2) or (3) may be replaced by the predecessor

authority that appointed the member.

Agency

may appoint other individuals

(6) The

Agency may appoint such other individuals as it considers advisable to be

members of a transition committee.

Replacement

of member, Agency

(7) A

member appointed under subsection (4) or (6) may be replaced by the Agency.

Project

executive to chair transition committee

(8) The

Agency shall appoint an individual as a project executive for each transition

committee who shall serve as chair of the committee.

Project

executive not employee

(9) A

project executive appointed under subsection (8) is not an employee of the

Agency and shall be paid compensation and expenses as agreed to with the

Agency.

Replacement

of project executive

(10) The

Agency may replace an individual appointed under subsection (8) as a project

executive.

Dissolution

of transition committees

(11) The

Agency may dissolve a transition committee by providing written notice to the

members of the transition committee and the applicable new authority.

Same,

effective date

(12) The

effective date of a dissolution of a transition committee is the date specified

by the Agency in the notice, which date shall not be earlier than the

transition date.

Agency

direction to transition committee

1.7

(1) The

Agency may issue directions to a transition committee, the transition

committee’s project executive or to both, in accordance with this section,

governing the roles, responsibilities, practices and procedures of the

transition committee and project executive and requiring the transition

committee, project executive or both to take specified actions to prepare for

the amalgamation of the predecessor authorities into the new authority, which

may include actions respecting the development of a transition plan mentioned

in subsection 1.10 (1) and the plan’s contents.

Copy

of direction

(2) The

Agency shall provide a copy of each direction issued under this

section to the

transition committee’s project executive, every member of the transition

committee and to the chair of each of the new authority’s predecessor

authorities.

Compliance

(3) A

transition committee and a project executive shall comply with a direction

issued to them under this

section within the time specified in the direction.

General

or particular

(4) A

direction issued under this

section may be general or particular in its

application.

Non-application

of Legislation Act, 2006

(5) Part

III (Regulations) of the Legislation Act, 2006 does

not apply to directions issued under this section.

Project

executive, etc may require information

1.8

(1) For the

purposes of ensuring a transition committee and its project executive satisfy

the requirements of this Act and any applicable directions of the Agency, the

project executive may require one or more of the new authority’s predecessor

authorities to provide information to the project executive at the time and in

the manner specified by the project executive.

Same

(2) Subsections

35.23 (2) to (8) apply in respect of a requirement by a project executive to

provide information under subsection (1), subject to necessary modifications.

Obligations

of predecessor authority

1.9 Every member, employee

and agent of a new authority’s predecessor authorities shall co-operate with

the new authority’s transition committee and the transition committee’s project

executive and shall assist the transition committee and the project executive

when requested by them for the purposes of ensuring the transition committee

and the project executive satisfy the requirements of this Act and any

applicable directions of the Agency.

Development

of transition plan

1.10

(1) Each

transition committee shall develop a transition plan to prepare for the

amalgamation of the predecessor authorities into its new authority.

Submission

to Agency

(2) The

transition committee shall submit the transition plan to the Agency for the

Agency’s review by the date specified by the Agency.

Revisions

to transition plan

(3) After

the Agency has reviewed the transition plan, the Agency shall,

(

a) provide

comments on the plan and may issue directions to the transition committee

respecting revisions that the committee must make to the plan including the

date by which the revisions must be made; or

(

b) confirm

that no revisions to the plan are necessary.

Same

(4) Upon

receipt of the Agency’s comments or a direction under subsection (3), the

transition committee shall revise the transition plan in accordance with the

direction, if any, and with regard to the Agency’s comments.

Development

of transition plan, Agency

(5) If

the transition committee does not submit a transition plan to the Agency for

the Agency’s review by the date specified by the Agency under subsection (2),

the Agency shall develop the transition plan on behalf of the committee.

Delivery

of transition plan

(6) After

receiving confirmation that no revisions are necessary under subsection (3) or

completing any revisions under subsection (4), the transition committee shall

provide a copy of the final transition plan to the new authority’s predecessor

authorities and the Agency by the date specified by the Agency.

Same

(7) If

the Agency develops a transition plan under subsection (5), the Agency shall

provide a copy of the final transition plan to the new authority’s predecessor

authorities and to the transition committee’s project executive.

Summary

of transition plan

(8) By

the date specified by the Agency, the transition committee shall provide a

summary of the final transition plan to the participating municipalities of the

new authority’s predecessor authorities and to the municipalities that will be

the participating municipalities of the new authority.

Same

(9) If

the Agency develops a transition plan under subsection (5), the Agency shall

provide a

summary of the final transition plan to the participating

municipalities of the new authority’s predecessor authorities and to the

municipalities that will be the participating municipalities of the new

authority.

Delivery

of transition plan to new authority

(10) On

or after the transition date, the transition committee’s project executive

shall provide a copy of the final transition plan to each member of the new

authority.

Implementation

of transition plan

1.11

(1) Each new

authority shall implement the final transition plan provided to its members

under subsection 1.10 (10), or the amended final transition plan if any

amendments are made to the plan under this section.

Request

for amendments

(2) The

new authority may request, in writing, that the Agency authorize the authority

to amend the final transition plan.

Contents

of request

(3) A

request under subsection (2) must identify the portions of the final transition

plan that the new authority wishes to amend, describe its proposed amendments

and explain the rationale for the proposed amendments.

Agency

review of request

(4) The

Agency shall consider a request under subsection (2) and do one or more of the

following by providing written notice to the new authority:

1. Authorize

the new authority to make some or all of the proposed amendments to the

transition plan.

2. Refuse

some or all of the proposed amendments to the transition plan.

3. Make

such amendments to the transition plan in respect of the request as the Agency

considers appropriate.

Progress

report

(5) The

new authority shall report to the Agency on its progress respecting

implementation of the transition plan in accordance with such requirements as

may be specified by the Agency.

First

chief administrative officer

1.12

(1) Despite

subsection 18 (1.1) and subject to subsections (2) and (3), starting on the

transition date, the project executive appointed in respect of a transition

committee for a new authority is the chief administrative officer of the new

authority for a term of two years.

Notice

re replacement of chief administrative officer

(2) During

the two-year term mentioned in subsection (1), the Agency may provide written

notice to the authority and the project executive that the project executive

mentioned in subsection (1) is no longer the chief administrative officer of

the authority, effective on such date as may be specified in the notice.

Same

(3) If

a notice is provided under subsection (2), the Agency may also include in the

notice to the authority the name of a new individual appointed by the Agency as

the chief administrative officer for the remainder of the two-year term

mentioned in subsection (1).

Same

(4) If

the notice does not identify an individual appointed as the chief

administrative officer, the authority shall appoint a chief administrative

officer for such term as the authority specifies.

Prohibitions

during transition period

Establishment

of authority

1.13

(1) Despite

sections 2, 3 and 9,

(

a) no

request shall be made to the Minister to call a meeting mentioned in subsection

2 (1) or

section 9;

(

b) the

Minister shall not call a meeting mentioned in subsection 2 (1) or

section 9;

and

(

c) no

conservation authority shall be established by the Lieutenant Governor in

Council under

section 3.

Enlargement

of authority’s area

(2) Despite

section 10,

(

a) no

council of a municipality shall call a meeting mentioned in subsection 10 (1);

and

(

b) no

resolution mentioned in subsection 10 (4) shall be passed.

Amalgamation

of authorities

(3) Despite

section 11,

(

a) no

authority or council of a municipality shall call a meeting mentioned in

subsection 11 (1); and

(

b) the

Minister shall not approve a resolution described in subsection 11 (4), with or

Dissolution

of authority

(4) Despite

section 13.1,

(

a) no

authority shall call a meeting mentioned in subsection 13.1 (1); and

(

b) the

Lieutenant Governor in Council shall not dissolve an authority under subsection

13.1 (6).

Minister’s

direction

1.14

(1) The

Minister may, for the purpose of facilitating the transition to a regional

watershed-based framework for authorities, issue a direction to an authority,

(

a) prohibiting

the authority from making a decision in relation to its exercise of any of its

powers under this Act or any other Act in the circumstances specified in the

direction and subject to any specified conditions;

(

b) requiring

the authority to give notice, in accordance with the direction, of a decision

that it has made;

(

c) requiring

the authority to send notices under subsection 25 (2), 27 (3) or 27.2 (3) by

the date specified in the direction;

(

d) governing

budgetary and apportionment matters relating to the authority that are

otherwise addressed in a regulation made under clause 40 (1) (c), (

e) or (

f) or

clause 40 (3) (k).

Same

(2) Without

limiting the generality of clause (1) (a), a direction under that clause may

require an authority to do any of the following before making a decision:

1. Notify

a person specified in the direction of the intended decision.

2. Give

a person specified in the direction information respecting the intended

decision.

3. Prohibit

the authority from making the decision until a person specified in the

direction gives the authority written authorization to do so.

Compliance

(3) An

authority that receives a direction under subsection (1) shall comply with the

direction within the time specified in the direction.

Expiry

(4) A

direction expires on the earlier of the expiration date specified in the

direction and the transition date.

Directions

prevail

(5) In

the event of a conflict between a direction issued under this

section and a

provision of this Act or the regulations, the direction prevails.

Contravention

of direction

(6) If

an authority makes a decision in contravention of a direction issued under

clause (1) (a), the authority’s decision has no effect and any agreement that

the authority enters into that is in contravention of the direction is void.

General

or particular

(7) A

direction issued under this

section may be general or particular in its

application.

Non-application

of Legislation

Act, 2006

(8) Part

III (Regulations) of the Legislation Act, 2006 does

not apply to directions issued under this section.

Non-application

of Environmental Bill of Rights, 1993

(9) Part

II of the Environmental Bill of Rights, 1993 does

not apply to directions issued under this section.

(2) Sections

1.6 to 1.12 of the Act, as enacted by subsection (1), are repealed.

(3) Section

1.13 of the Act, as enacted by subsection (1), is repealed.

(4) Section

1.14 of the Act, as enacted by subsection (1), is repealed.

Subsection 3 (3) of the Act is repealed.

Sections 4 to 7 of the Act are repealed.

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

Members of authority

(1) The

council of each participating municipality of an authority shall appoint to the

authority such number of members as determined in accordance with subsections

(2), (4) and (5) which members must be resident in a participating municipality

of the authority.

Minimum

number

(2) The

number of members to be appointed to the authority by each participating

municipality shall be determined in accordance with the method prescribed by

the regulations, but a minimum of one member shall be appointed by the council

of each participating municipality.

Method

(3) The

method mentioned in subsection (2) for determining the number of members to be

appointed by each participating municipality shall be based on each

municipality’s population within the authority’s area of jurisdiction in

proportion to the total population within that area of jurisdiction.

Maximum

number, single participating municipality

(4) The

maximum number of members to be appointed to the authority by a single

participating municipality is the number prescribed by the regulations.

Same,

all participating municipalities

(5) The

maximum number of members to be appointed to the authority by all participating

municipalities is the number prescribed by the regulations.

Agreement

on number of members

(6) Despite

subsections (1), (2) and (3), the number of members that each participating

municipality may appoint may be based on a method other than the method

prescribed by the regulations in circumstances where the following criteria are

satisfied:

1. All

the participating municipalities have entered into an agreement respecting the

method.

2. The

agreement does not provide for the number of members to be appointed to exceed

the maximum numbers provided for under subsections (4) and (5).

3. Such

other criteria as may be prescribed in the regulations.

Municipal

agreement

(7) If

the participating municipalities of an authority enter into an agreement

mentioned in subsection (6), the authority shall, within 60 days after the

agreement is executed,

(

a) provide

a copy of the agreement to the Agency; and

(

b) make

the agreement available to the public by posting it on the authority’s website

and by any other means the authority considers appropriate.

Considerations

(8) When

appointing a person as a member of the authority under subsection (1) who are

not members of the council of the participating municipality, the council shall

take into consideration,

(

a) the

person’s knowledge and experience in public administration, corporate

governance and finance;

(

b) the

person’s knowledge of programs and services provided by authorities; and

(

c) such

other matters as the Minister may prescribe by regulation.

Member

from agricultural sector appointed

(9) In

addition to the members of an authority appointed by a council under this

section, an additional member may be appointed to the authority by the Minister

as a representative of the agricultural sector.

Limitation

on voting

(10) The

member of an authority appointed under subsection (9) shall not vote on,

(

a) a

resolution to enlarge an authority’s area of jurisdiction that is presented at

a meeting called under

section 10;

(

b) a

resolution to amalgamate an authority with another authority that is presented

at a meeting called under

section 11;

(

c) a

resolution to dissolve the authority that is presented at a meeting called

under

section 13.1; or

(

d) a

resolution relating to any budgetary matter that is presented at a meeting held

under

section 16.

Term

(11) A

member shall be appointed for a term of up to four years, as may be determined

by the council that appoints the member or, in the case of a member appointed

under subsection (9), by the Minister.

Same

(12) A member’s term begins

at the first meeting of the authority after their appointment and expires

immediately before the first meeting of the authority after the appointment of

their replacement.

Replacement

of member

(13) Despite

subsections (11) and (12), a member may be replaced by the council of the

participating municipality that appointed the member or, in the case of a

member appointed under subsection (9), by the Minister.

Reappointment

(14) A

member is eligible to be reappointed.

Subsections 17 (1) to (1.3) of the Act are repealed and the following

substituted:

Chair,

vice-chair

(1) If,

at the first meeting held in each year or at such other meeting as may be

specified by the authority’s by-laws, there is a vacancy in the office of chair

or vice-chair, the authority shall appoint a chair and one or more vice-chairs,

as the case may be, from among the members of the authority.

Term

of chair, vice-chair

(1.1) A

chair or vice-chair appointed under subsection (1) shall hold office for a term

not exceeding two years and shall serve as chair or vice-chair for no more than

eight years in total, whether the years are served consecutively or otherwise.

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

Chief

administrative officer

(1.1) An

authority shall appoint a chief administrative officer who shall be responsible

for performing such duties as are assigned by the authority in the authority’s

by-laws.

The Act is amended by adding the following section:

Watershed councils

18.1

(1) An

authority shall, in accordance with the regulations, if any, establish one or

more watershed councils for the purposes of assisting the authority in

identifying local priorities with respect to its programs and services and to

ensure that local interests are considered as part of the authority’s

decision-making process.

Same

(2) An

authority shall comply with any requirements that may be prescribed by the

regulations with respect to the composition, functions, powers, duties,

activities and procedures of a watershed council.

(1) Subsection 19.1 (1) of the Act is amended by striking out the

portion before clause (

a) and substituting the following:

(1) An

authority shall make such by-laws as are necessary for its proper

administration, which may include,

. . . .

(2) Clause

19.1 (1) (

b) of the Act is amended by adding “and chief administrative officer”

at the end.

(3) Subsection

19.1 (5) of the Act is repealed.

Subsection 21.1 (2) of the Act is amended by striking out “Lake Simcoe Region

Conservation Authority” and substituting “Lake Huron Regional Conservation

Authority”.

Section 21.1.1 of the Act is amended by adding the following subsection:

Definition

(6) In

this section,

“municipality”

means a lower-tier municipality, an upper-tier municipality or a single-tier

municipality.

Section 21.1.4 of the Act is repealed.

(1) Subsection 25 (1.1) of the Act is amended by striking out

“subsections (1.2) and (1.3)” and substituting “subsection (1.2)”.

(2) Subsection

25 (1.3) of the Act is repealed.

(1) Subsection 27 (1.1) of the Act is amended by striking out

“subsections (1.2) and (1.3)” and substituting “subsection (1.2)”.

(2) Subsection

27 (1.3) of the Act is repealed.

(1) Subsection 35.16 (4) of the Act is amended by adding “within the

time specified in the direction” at the end.

(2) Section

35.16 of the Act is amended by adding the following subsection:

Non-application

of Environmental Bill of Rights, 1993

(9) Part

II of the Environmental Bill of Rights, 1993 does

not apply to directions issued under this section.

(1) Section 35.21 of the Act is amended by adding the following

subsection:

Non-application

of Environmental Bill of Rights, 1993

(6.1) Part

II of the Environmental Bill of Rights, 1993 does

not apply to the Minister’s consideration of a proposed direction under this

section or to any decision the Minister makes in respect of a proposed

direction.

(2) Subsection

35.21 (7) of the Act is amended by adding “within the time specified in the

direction” at the end.

(1) Clause 35.25 (1) (

a) of the Act is repealed and the following

substituted:

(

a) establish

and require the payment of fees in respect of any matter related to the

performance of its duties and the exercise of its powers under this Act,

including,

(

i) respecting

a direction issued under

section 35.21, and

(ii) respecting

the appointment of a project executive in relation to their role as chief

administrative officer under subsection 1.12 (1) and respecting any individual

appointed as a chief administrative officer under subsection 1.12 (3);

(2) Clause

35.25 (1) (

a) of the Act, as re-enacted by subsection (1), is repealed and the

following substituted:

(

a) establish

and require the payment of fees in respect of any matter related to the

performance of its duties and the exercise of its powers under this Act,

including respecting a direction issued under

section 35.21;

20 Subsection 39.2 (1) of the Act is repealed

and the following substituted:

personal liability

(1) No

cause of action arises against any current or former member, director, officer,

volunteer, employee or agent of the Agency, any person appointed as a member or

project executive of a transition committee established by the Agency under

section 1.6 or any person appointed to a council, committee or other body

established by the Agency under

section 35.11 for any act done in good faith in

the exercise or performance, or intended exercise or performance, of the

person’s powers, duties or functions under this Act or for any alleged neglect,

default or other omission in the exercise or performance in good faith of those

powers, duties or functions.

(1) Subsection 40 (1) of the Act is amended by adding the following

clauses:

(0.

a) prescribing

a date for the purposes of the definition of “transition date” in subsection

1.2 (1);

(0.

b) for

the purposes of

Part I.1,

(

i) prescribing

the method for determining the number of members to be appointed to an

authority under subsection 1.5 (3),

(ii) prescribing

the maximum number of members to be appointed to an authority under subsection

1.5 (5) by a single municipality that will be a participating municipality, and

(iii) prescribing

the maximum number of members to be appointed to an authority under subsection

1.5 (6) by all municipalities that will be participating municipalities;

(2) Clause

40 (1) (0.

a) of the Act, as enacted by subsection (1), is repealed.

(3) Clause

40 (1) (0.

b) of the Act, as enacted by subsection (1), is repealed.

(4) Subsection

40 (1) of the Act is amended by adding the following clauses:

(0.

c) prescribing

the method for determining the number of members to be appointed to an

authority under subsection 14 (2) by each participating municipality of the

authority;

(0.

d) prescribing

the maximum number of members to be appointed to an authority under subsection

14 (4) by a single participating municipality;

(0.

e) prescribing

the maximum number of members to be appointed to an authority under subsection

14 (5) by all participating municipalities of the authority;

(0.

f) prescribing

criteria for the purposes of paragraph 3 of subsection 14 (6);

(5) Subsection

40 (3) of the Act is amended by adding the following clause:

(0.

a) for

the purposes of

Part I.1,

(

i) prescribing

rules for the purposes for paragraph 25 of subsection 1.3 (3), and

(ii) prescribing

matters for the purposes of clause 1.5 (7) (c);

(6) Clause

40 (3) (0.

a) of the Act, as enacted by subsection (5), is repealed.

(7) Subsection

40 (3) of the Act is amended by adding the following clauses:

(0.

b) prescribing

matters for the purposes of clause 14 (8) (c);

(0.

c) governing watershed councils established

under

section 18.1, including,

(

i) governing

the number of watershed councils an authority may or must establish, including

setting a fixed number of councils, setting a minimum or maximum number of

councils or both, and

(ii) prescribing

requirements with respect to the composition, functions, powers, duties,

activities and procedures of any watershed council;

(8) Clause

40 (3) (

g) of the Act is repealed.

Commencement

(1) Except as otherwise provided in this section, this

Schedule

comes into force on a day to be named by order of the Lieutenant Governor in

Council.

(2) Sections

1 and 2, subsection 4 (1), sections 5, 8 and 13 to 18, subsection 19 (1),

section 20 and subsections 21 (1), (5) and (8) come into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026

receives Royal Assent.

SCHEDULE 4

CORPORATIONS TAX ACT

(1) Subsection 74.2 (2) of the Corporations Tax

Act is amended by adding “subject to any regulations referred to in

subsection (3.5)” at the end of the portion before paragraph 1.

(2) Subsection

74.2 (3) of the Act is amended by adding “subject to any regulations referred

to in subsection (3.5)” at the end of the portion before paragraph 1.

(3) Subsection

74.2 (3.1) of the Act is repealed and the following substituted:

Election

by funded benefit plan

(3.1) A

planholder of a funded benefit plan may elect on or after April 1, 2026 to have

the rules in subsection (3.2) apply with respect to the plan by submitting an

election to the Minister in the form and manner approved by the Minister and at

such times as may be specified by the Minister.

Prescribed

limitations

(3.1.1) Subsection

(3.1) is subject to such limitations as may be prescribed by the Minister,

including limitations with respect to the types of funded benefit plans that

may make the election described in that subsection or the time period for which

such an election is effective.

(4) Paragraph

1 of subsection 74.2 (3.2) of the Act is amended by striking out “The

planholder’s” at the beginning and substituting “The amount of”.

(5) Paragraph

2 of subsection 74.2 (3.2) of the Act is amended by striking out “The

planholder’s” at the beginning and substituting “The amount of”.

(6) Paragraph

3 of subsection 74.2 (3.2) of the Act is amended by striking out “qualifying

trust” and substituting “benefit plan”.

(7) Section

74.2 of the Act is amended by adding the following subsections:

Regulations

(3.5) The

Minister may make regulations setting out rules that apply despite subsections

(3.3) and (3.4) with respect to the determination of the amount of tax payable

in circumstances where an election described in subsection (3.1) is made or

revoked.

Retroactive

(3.6) A

regulation made under subsection (3.5) is effective with reference to any

period after subsection 1 (7) of

Schedule 4 to the Plan to

Protect Ontario Act (Budget Measures), 2026 came into force, if it so

provides.

Revocation

Ontario Regulation 219/17 (Specified Benefit Plans That Are Qualifying Trusts —

Election Under Subsection 74.2 (3.1) of the Act) made under the Act is revoked.

Commencement

This

Schedule is deemed to have come into force on April 1, 2026.

SCHEDULE 5

FINANCIAL ADMINISTRATION ACT

(1) Subsection 3 (1) of the Financial

Administration Act is amended by striking out “and” at the end of clause

(h.1) and by adding the following clause:

(h.2) for

the purposes of the Protect Ontario Account Investment Fund established under

subsection 7.2 (1), securities, financial agreements, investments and evidences

of indebtedness, subject to any terms, conditions or restrictions prescribed by

the regulations made under this Act; and

(2) Section

3 of the Act is amended by adding the following subsection:

Exception,

Protect Ontario Account Investment Fund

(3.1) Subsection

(3) does not apply with respect to the purposes set out in clause (1) (h.2).

The Act is amended by adding the following section:

Protect

Ontario Account Investment Fund — designated purpose account

7.2

(1) The

Minister of Finance shall establish a designated purpose account to be known as

d'investissement du compte Protéger l'Ontario in French.

Authorized

funding

(2) The

Lieutenant Governor in Council may authorize that the Protect Ontario Account

Investment Fund be funded by such amounts as may be specified by the Lieutenant

Governor in Council and at such times and on such terms as the Minister of

Finance may determine.

Purpose

(3) The Minister of Finance may make expenditures

from the Protect Ontario Account Investment Fund for the purpose of making

investments that promote innovation, infrastructure development, long-term

economic growth and other strategic priorities of Ontario.

Expenditures

(4) The

money required for the purpose set out in subsection (3) is a charge on and

payable out of the Consolidated Revenue Fund.

Investment

proceeds

(5) Any

proceeds from the sale of investments mentioned in subsection (3), and any

other return on investments or returns in respect of the investment powers

authorized under clause 3 (1) (h.2), are a charge on and payable out of the

Consolidated Revenue Fund and shall be added to the Protect Ontario Account

Investment Fund.

Same

(6) Despite

subsection (5), the Minister may direct that any portion of the proceeds or

returns are to be held in the Consolidated Revenue Fund and not in the Protect

Ontario Account Investment Fund.

Clause 11.4.1 (3) (

b) of the Act is repealed and the following substituted:

(

b) in

respect of a financial obligation incurred contrary to subsection 11.3 (1) or

section

Section 28 of the Act is repealed and the following substituted:

Transition,

continued application of s. 28 (2)

Subsection

28 (2), as it read immediately before the day

section 4 of

Schedule 5 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply with respect to financial arrangements,

financial commitments, guarantees, indemnities and similar transactions that

were entered into before that day.

Subsection 38 (1) of the Act is amended by adding the following clause:

(a.6) prescribing

terms, conditions and restrictions for the purposes of clause 3 (1) (h.2);

Consequential

Amendments

Stronger,

Healthier Ontario Act (Budget Measures), 2017

Sections 1 and 2 of

Schedule 10 to the Stronger, Healthier

Ontario Act (Budget Measures), 2017 are repealed.

Connecting

Care Act, 2019

(1) Subsection 14 (1) of the Connecting Care

Act, 2019 is amended by striking out “Subject to subsection (2)” at the

beginning.

(2) Subsection

14 (2) of the Act is repealed.

(3) Subsection

27.17 (1) of the Act is amended by striking out “Subject to subsection (2)” at

the beginning.

(4) Subsection

27.17 (2) of the Act is repealed.

Conservation

Authorities Act

Subsection 35.3 (2) of the Conservation Authorities Act

is repealed.

Electricity

Act, 1998

(1) Section 51 of the Electricity Act, 1998

is repealed.

(2) Subsection

122 (3) of the Act is repealed.

Province

of Ontario Savings Office Privatization Act, 2002

Section 4 of the Province of Ontario Savings Office

Privatization Act, 2002 is repealed.

Revocations

The following regulations are revoked:

1. Ontario

Regulation 299/18 (Section 28 Exemptions — Greenhouse Gas Campus Retrofits

Program) made under the Act.

2. Ontario

Regulation 376/18 (Section 28 Exemptions — Colleges) made under the Act.

3. Ontario

Regulation 219/21 (Section 28 Exemptions — Certain Transactions Involving the

Minister of Finance, the Ontario Financing Authority and Ontario Electricity

Financial Corporation) made under the Act.

4. Ontario

Regulation 195/24 (Section 28 Exemptions — Clinical Tools Agreements) made

under the Act.

5. Ontario

Regulation 31/25 (Section 28 Exemptions — Certain Trade Show Agreements) made

under the Act.

6. Ontario

Regulation 392/25 (Section 28 Exemptions — Building Ontario Fund) made under

the Act.

Commencement

Commencement

(1) Except as otherwise provided in this section, this

Schedule

comes into force on the day the Plan to Protect Ontario

Act (Budget Measures), 2026 receives Royal Assent.

(2) Sections

3, 4 and 7 to 11 come into force on a day to be named by order of the

Lieutenant Governor in Council.

SCHEDULE 6

FISCAL SUSTAINABILITY, TRANSPARENCY AND ACCOUNTABILITY ACT, 2019

Paragraph 2 of subsection 7 (2) of the Fiscal

Sustainability, Transparency and Accountability Act, 2019 is repealed

and the following substituted:

2. A

progress update, including metrics, respecting the debt burden reduction

strategy that was included in the previous budget.

Commencement

This

Schedule is deemed to have come into force on March 26, 2026.

SCHEDULE 7

FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT

Subsection 1.1 (2) of the Freedom of Information and

Protection of Privacy Act is amended by striking out “36, 44, 45 and 46”

and substituting “and 36”.

(1) The definition of “personal information bank” in subsection 2

(1) of the Act is repealed.

(2) Clause

(

a) of the definition of “record” in subsection 2 (1) of the Act is repealed

and the following substituted:

(

a) data,

in any form, and any record made, recorded, transmitted or stored in digital

form or in other intangible form by electronic, magnetic, optical or any other

means, and

(3) Section

2 of the Act is amended by adding the following subsection:

Business

days

(5) For

the purposes of this Act, a business day is any day that is not a Saturday or a

holiday.

(1) Subsection 24 (2) of the Act is repealed and the following

substituted:

Assistance

with request

(2) An

institution shall make reasonable efforts to assist a person with formulating a

request so as to comply with subsection (1) and shall, for that purpose,

(

a) respond,

as soon as possible in the circumstances, to any inquiries from the person

about formulating such a request; and

(

b) if

a request is made that does not sufficiently describe the record sought, inform

the person of the defect and offer assistance in reformulating the request.

(2) The

striking out “applicant” wherever it appears and substituting in each case

“person who made the request”.

4 The Act is amended by adding the following

sections:

Plan

for staged access to records

24.1

(1) The head

of an institution may, before the expiry of the time limit set out in

section

26 or, where there has been an extension of a time limit under subsection 27

(1) or (1.1), within that extended time limit, respond to a request for records

by proposing a plan for providing access to the records in stages if,

(

a) the

time required to search for responsive records would unreasonably interfere

with the regular duties of employees of the institution;

(

b) the

scope of the request is overly broad because of the period of time it covers;

(

c) the

preparation of responsive records for disclosure would unreasonably interfere

with the operations of the institution due to their volume; or

(

d) the

person who made the request has submitted other requests to the institution and

the person’s requests would, collectively, unreasonably interfere with the

operations of the institution.

Nature

of access plan

(2) The

plan respecting access to records referred to in subsection (1) shall,

(

a) divide

the request into separate categories of records and set out the areas of the

institution to be searched for those records; and

(

b) establish

a

schedule that sets out,

(

i) whether

or not access to records, or parts of those records, will be given or an

indication of when such decisions respecting access to records will be made,

and

(ii) when

access to the records, or parts of those records, is to be given or, if

necessary, when the records, or parts of those records, are to be produced.

Written

notice

(3) The

head shall give written notice of the decision to establish a plan respecting

access to records referred to in subsection (1) that sets out the plan as well

as a statement that the person who made the request may appeal the decision to

the Commissioner within 30 business days after the notice was given.

Same,

amendment to plan

(4) If

the head amends a plan respecting access to records referred to in subsection

(1), the head shall give written notice of the decision to amend the plan that

sets out the amended plan as well as, if the plan is being amended for the

first time, a statement that the person who made the request may appeal the

decision to the Commissioner within 30 business days after the notice was

given.

Requester’s

response to plan

24.2

(1) Where

the head of an institution proposes a plan for providing access to records in

stages under

section 24.1 or proposes amendments to such a plan, the person who

requested the records shall, within 30 business days after receiving the plan

and any proposed amendments to the plan, respond in writing to the head or, in

the case of a decision to propose a plan for providing access to records in

stages under

section 24.1 or a decision to amend such a plan for the first

time, appeal the decision to the Commissioner.

Content

of response

(2) When

responding in writing to the head under subsection (1), the person shall,

(

a) indicate

their acceptance of the plan;

(

b) propose

amendments to the plan; or

(

c) modify

the scope of their request.

Effect

on time limit

(3) At

the end of the day on which a proposed plan for providing access to records in

stages under

section 24.1 is sent by the institution, the time limit within

which notice is required to be given under

section 26 stops running and resumes

running on the day on which the response under subsection (1) is received by

the head or, if that day is not a business day, on the next business day

following that day.

Lack

of response

(4) The

person who made the request is deemed to have abandoned the request if,

(

a) the

person has not responded to the head in writing within the time frame

established under subsection (1) or the person’s response to the head made

within that time frame does not comply with subsection (2); and

(

b) in

the case of a decision to propose a plan for providing access to records in

stages under

section 24.1 or a decision to amend such a plan for the first

time, the person has not appealed the decision to the Commissioner.

Implementation

of plan

(5) The

head of an institution may implement a plan for providing access to records in

stages if the person who requested the records responds to the head under

subsection (1) by indicating that the person accepts the plan.

(1) Section 25 of the Act is amended by striking out “fifteen days”

wherever it appears and substituting in each case “15 business days”.

(2) Section

25 of the Act is amended by adding the following subsection:

Transition,

business days

(6) This

section, as it read immediately before the day

section 5 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply to requests for access to a record received by

an institution before that day.

(1) Section 26 of the Act is amended by striking out “thirty days”

in the portion before clause (

a) and substituting “45 business days”.

(2) Section

26 of the Act is amended by adding the following subsections:

Same

(2) A

request is only received for the purposes of subsection (1) once the person who

made the request has complied with subsection 24 (1).

Transition,

business days

(3) This

section, as it read immediately before the day

section 6 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply to requests for access to a record made or

forwarded to the head of the institution before that day.

(1) Section 27 of the Act is amended by adding the following

subsection:

Same,

second extension

(1.1) If

the time limit has been extended under subsection (1), the head may extend the

time limit one additional time in any of the following circumstances:

1. The

person who made the request consents to the extension.

2. The

number of records identified as being responsive to the request is

significantly more than the number of records initially identified.

3. One

of the following circumstances arises, provided that it was not reasonably

foreseeable when the time limit was extended under subsection (1) that the

circumstance would arise:

i. Employees

knowledgeable in the subject matter of the request are unable to assist with

responding to the request.

ii. Additional

consultations become necessary to respond to the request.

(2) Subsection

27 (2) of the Act is amended by adding “or (1.1)” after “under subsection (1)”

in the portion before clause (a).

(1) Section 28 of the Act is amended by striking out “days” wherever

it appears and substituting in each case “business days”.

(2) Section

28 of the Act is amended by adding the following subsection:

Transition,

business days

(12) This

section, as it read immediately before the day

section 8 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply to requests for access to a record received by

an institution before that day.

Clause 31 (

c) of the Act is amended by striking out “34 and 45” and

substituting “and 34”.

Clause 34 (2) (

d) of the Act is repealed and the following substituted:

(

d) the

number of uses or purposes for which personal information is disclosed where

the use or purpose is not included in any written public statement provided

under subsection 16 (1) of the Personal Health Information

Protection Act, 2004 by a health information custodian within the

meaning of the Personal Health Information Protection Act,

2004 that is acting as part of the institution;

Subsection 35 (1) of the Act is amended by striking out “32 and 45” and

substituting “and 32”.

Subsection 36 (1) of the Act is amended by striking out “32 and 45” and

substituting “and 32”.

13 (1) Subsection 42 (1) of the Act

is amended by adding the following clause:

(d.1) to

an employee in an institution that is a ministry of the Government of Ontario

if,

(

i) the

employee had, immediately before being employed in the institution, been

employed in another ministry of the Government of Ontario or is temporarily

assigned to the institution from another ministry of the Government of Ontario,

(ii) the

personal information is stored in an online account associated with the

employee’s email address to which the employee had access as part of their

functions in the other ministry of the Government of Ontario,

(iii) the

disclosure occurs as a result of the employee’s continued access to the

account, and

(iv) if

the responsible minister has established guidelines with respect to the

disclosure of personal information under this clause, the guidelines have been

complied with;

(2) Section

42 of the Act is amended by adding the following subsections:

Non-application

of the Legislation Act, 2006 to guidelines

(4) Part

III (Regulations) of the Legislation Act, 2006 does

not apply to the guidelines mentioned in subclause 42 (1) (d.1) (iv).

Publicly

available

(5) If

the responsible minister establishes guidelines for the purposes of clause 42

(1) (d.1), the responsible minister shall make the guidelines available on a

Sections 44 to 46 of the Act are repealed.

Subsection 47 (1) of the Act is repealed and the following substituted:

Rights

of access and correction

Right

of access to personal information

(1) Every

individual has a right of access to any personal information about the

individual in the custody or under the control of an institution with respect

to which the individual is able to provide sufficiently specific information to

render it reasonably retrievable by the institution.

Clause 48 (1) (

b) of the Act is amended by striking out “identify the personal

information bank or otherwise” at the beginning.

(1) Subsection 49.1 (1) of the Act is amended by adding the

following definition:

“Chief

Digital and Data Officer” means the Chief Digital and Data Officer appointed

under subsection 3 (1) of the Simpler, Faster, Better

Services Act, 2019 ; (“directeur du numérique et des données”)

(2) The

definition of “data standards” in subsection 49.1 (1) of the Act is repealed

and the following substituted:

“data

standards” means the data standards established by the Chief Digital and Data

Officer under subsection 49.14 (1); (“normes relatives aux données”)

Paragraph 1 of subsection 49.5 (1) of the Act is repealed and the following

substituted:

1. A

member of a multi-sector data integration unit or a ministry data integration

unit may not collect personal information unless the data standards have been

established by the Chief Digital and Data Officer.

Paragraphs 1 to 4 of subsection 49.6 (1) are repealed and the following

substituted:

1. Create

a record containing the minimal amount of personal information necessary for

the purpose of linking it to other information.

2. Link

the relevant information.

3. De-identify

the personal information.

4. Promptly

and securely destroy, in accordance with the data standards, any record created

under paragraph 1 that contains personal information.

(1) Subsections 49.12 (2) and (2.1) of the Act are repealed and the

following substituted:

Mandatory

reviews, transition

(2) The

Commissioner shall cease any review of the practices and procedures of a

multi-sector data integration unit under subsection (2), as it read before the

day

section 20 of

Schedule 7 to the Plan to Protect

Ontario Act (Budget Measures), 2026 came into force, commenced by the

Commissioner before that day.

(2) Subsection

49.12 (3) of the Act is amended by striking out “shall” and substituting “may”.

Section 49.13 of the Act is amended by adding the following subsection:

Chief

Digital and Data Officer’s annual report

(3) The

Chief Digital and Data Officer shall ensure that, on or before September 1 in

each year, an annual report of the activities of data integration units over

the course of the previous year is prepared and provided to the Commissioner.

(1) Subsections 49.14 (1) and (2) of the Act are repealed and the

following substituted:

Data

standards

(1) The

Chief Digital and Data Officer shall establish data standards providing for

anything referred to in this Part as being provided for in the data standards

for use in connection with this Part when,

(

a) collecting,

using and disclosing personal information;

(

b) linking

and de-identifying personal information;

(

c) reporting

publicly on the use of personal information;

(

d) securely

retaining personal information, including providing for a minimum retention

period for personal information; and

(

e) securely

disposing of personal information.

Publicly

available

(2) The

Chief Digital and Data Officer shall make the data standards available on a

(2) Section

49.14 of the Act is amended by adding the following subsection:

Transition,

data standards

(5) If,

on the day

section 22 of

Schedule 7 to the Plan to Protect

Ontario Act (Budget Measures), 2026 comes into force, the Chief Digital

and Data Officer has not established data standards under subsection (1), the

data standards approved by the Commissioner under that subsection, as it read

immediately before that day, that were in force immediately before that day are

deemed to have been established by the Chief Digital and Data Officer.

The Act is amended by adding the following section:

Commissioner’s

comments and recommendations

49.14.1 The Commissioner may

make comments or recommendations on the privacy implications of any matter

related to this Part, including any matter related to the data standards.

(1) Section 50 of the Act is amended by adding the following

subsection:

Limit

on right of appeal

(1.0.2) Despite

subsection (1), a decision of a head to amend a plan for providing access to

the records in stages referred to in subsection 24.1 (1) after the plan has

already been amended once by the head may not be appealed to the Commissioner.

(2) Subsection

50 (2) of the Act is amended by striking out “thirty days” and substituting “30

business days”.

(3) Section

50 of the Act is amended by adding the following section:

Transition,

business days

(2.0.2) Subsection

(2), as it read immediately before the day

section 24 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply in respect of notices given before that day.

Subsection 57 (3) of the Act is repealed and the following substituted:

Estimate

of costs

(3) If

the head estimates that the amount required to be paid under this Act is over

$25, the head shall, before giving access to a record,

(

a) give

the person requesting access a reasonable estimate of the amount; and

(

b) inform

the person that they may request that the head waive the payment of all or any

part of the amount.

Timing

of estimate

(3.1) The

estimate shall be given before the expiry of the time limit set out in

section

26 or, where there has been an extension of a time limit under subsection 27

(1) or (1.1), within that extended time limit.

Effect

on time limit

(3.2) At

the end of the day on which the estimate is given, the time limit within which

notice is required to be given under

section 26 stops running and resumes

running on the day on which any fee required under this

section is paid or

waived or, if that day is not a business day, on the next business day

following that day.

(1) Clause 58 (2) (0.

a) of the Act is amended by adding “of this Act

or under

section 38.1 of the Municipal Freedom of

Information and Protection of Privacy Act ” at the end.

(2) Section

58 of the Act is amended by adding the following subsection:

Institution

(5) In

this section,

“institution”

includes an institution as defined in

section 2 of the Municipal

Freedom of Information and Protection of Privacy Act .

Clause 61 (1) (

b) of the Act is repealed.

(1) Section 65 of the Act is amended by adding the following

subsections:

Records in the custody of a minister, etc.

(18) This Act does not apply to,

(

a) a

record in the custody of a minister of the Crown or the minister’s office; or

(

b) a

record under the control of a minister of the Crown or the minister’s office

unless the record is in the custody of the rest of the institution of which the

minister is the head or any other institution.

Exception

not affected by control of institution

(19) For

greater certainty, clauses (18) (

a) and (

b) apply with respect to a record in

the custody or under the control of a minister or the minister’s office even if

the record is under the control of the rest of the institution of which the

minister is the head or any other institution.

Parliamentary

assistants, etc.

(20) Subsections

(18) and (19) apply, with necessary modifications, with respect to a record in

the custody or under the control of a parliamentary assistant appointed to

assist a minister of the Crown or the parliamentary assistant’s office.

Transition

(21) The

following transitional rules apply with respect to records described in

subsection (18), including as applicable under subsection (20):

1. For

greater certainty, subsection (18) applies with respect to a record described

in that subsection even if the record was created before the Plan to Protect Ontario Act (Budget Measures), 2026

received Royal Assent.

2. For

greater certainty, a person who, before the day the Plan

to Protect Ontario Act (Budget Measures), 2026 received Royal Assent,

had a right of access under this Act to a record described in subsection

(18) ceases to have such a right, even if the person made a request for access

before that day.

3. An

order or decision made under this Act before the day the Plan

to Protect Ontario Act (Budget Measures), 2026 received Royal Assent is

of no effect to the extent that it provides that this Act applies with respect

to a record described in subsection (18) or to the extent that it provides

access or a right of access to such a record under this Act.

4. An

order or decision made before the day the Plan to Protect

Ontario Act (Budget Measures), 2026 received Royal Assent in any

proceeding is of no effect to the extent that it provides that this Act applies

with respect to a record described in subsection (18) or to the extent that it

provides access or a right of access to such a record under this Act.

(2) Section

65 of the Act is amended by adding the following subsections:

Non-application

of Act, Enhancing Digital Security and Trust Act, 2024

(22) This

Act does not apply to the following records prepared or collected under the Enhancing Digital Security and Trust Act, 2024 :

1. Records

containing the names of employees designated as primary points of contact for

ensuring cyber security within each public sector entity and their alternates.

2. Assessments

or evaluations of a public sector entity’s status or progress with respect to

cyber security or summaries of such assessments or evaluations.

3. Records

containing the names of software applications that have been purchased or

otherwise acquired by school boards, that are owned or operated by third

parties and that are authorized to access a student’s personal information.

4. Any

other records the disclosure of which could reasonably be expected to

compromise cyber security for a public sector entity.

Interpretation

(23) Terms

used in subsection (22) that are defined in the Enhancing

Digital Security and Trust Act, 2024 have the same meaning as in that

Act.

Commencement

(1) Except as otherwise provided in this section, this

Schedule

comes into force on the later of July 1, 2026 and the day the Plan to Protect Ontario Act (Budget Measures), 2026

receives Royal Assent.

(2) Subsection

28 (1) is deemed to have come into force on January 1, 1988.

(3) Section

13 and sections 17 to 23 come into force on the later of September 15, 2026 and

the day the Plan to Protect Ontario Act (Budget Measures),

2026 receives Royal Assent.

SCHEDULE 8

LAND TRANSFER TAX ACT

The definition of “foreign national” in subsection 1 (1) of the Land Transfer Tax Act is amended by striking out “the Immigration and Refugee Protection Act (Canada)” at the

end and substituting “the Immigration and Refugee

Protection Act (Canada), but does not include a person registered as an

Indian under the Indian Act (Canada)”.

Commencement

This

Schedule is deemed to have come into force on March 26, 2026.

SCHEDULE 9

LIQUOR TAX ACT, 1996

The

definitions of “non-refillable container” and “spirits cooler” in

subsection 17 (1) of the Liquor Tax Act, 1996 are

repealed.

(1) Clause 21 (2) (

a) of the Act is amended by striking out “72.45”

at the beginning and substituting “90”.

(2) Clause

21 (2) (

b) of the Act is amended by striking out “89.74 cents” at the beginning

and substituting “$1.18”.

(1) Paragraph 1 of subsection 22 (1) of the Act is amended by

striking out “54.47” and substituting “54”.

(2) Paragraph

2 of subsection 22 (1) of the Act is amended by striking out “69.86” and

substituting “72”.

(3) Subsection

22 (2.1) of the Act is repealed.

Sections 23 and 24 of the Act are repealed.

The Act is amended by adding the following section:

Transition,

rates implemented by the Plan to Protect Ontario Act

(Budget Measures), 2026

25.1

(1) If a

collector sells beer to a purchaser on or after April 1, 2026 and the beer was

received by a collector before April 1, 2026, the tax payable by the purchaser

shall be calculated using the taxes and rates that were in effect on March 31,

Same

(2) If,

on or after April 1, 2026 and before the day on which the Plan

to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent, a

collector collects an amount on account of tax under

section 30 in respect of

beer or a purchaser pays tax imposed under this Act in respect of the purchase

of beer and if subsection (1) does not apply to the beer in respect of which

the tax is collected or paid, the following rules apply:

1. The

amount by which the amount collected or paid under this Act as it read

immediately before being amended by

Schedule 9 to the Plan

to Protect Ontario Act (Budget Measures), 2026 exceeds the amount of tax

that the collector or purchaser would have had to collect or pay under this

Act, as amended by that Schedule, is deemed not to have been collected on

account of tax or paid as a tax.

2. The

amount referred to in paragraph 1 is deemed to have been collected or paid as

part of the purchase price otherwise owing in respect of the beer.

(1) Subsection 27 (2.2) of the Act is repealed.

(2) Subsection

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

Retail

price of wine or wine cooler, etc.

(3) The

retail price of wine or wine cooler sold to a purchaser from a winery retail

store is the amount calculated using the formula,

– B – C) ÷ (1 +

D) which,

“A” is

the amount charged to the purchaser,

“B” is

the amount of any deposit on the container containing the wine or wine cooler

that is required to be collected or remitted under any deposit return program

established under the Liquor Licence and Control Act, 2019 ,

“C” is

the amount of tax imposed under

Part IX of the Excise Tax

Act (Canada) in respect of the purchase of the wine or wine cooler

determined by,

i. dividing

the amount that remains after subtracting B from A by the sum of the tax rate

under

Part IX of the Excise Tax Act (Canada) plus

ii. multiplying

the result by the tax rate under

Part IX of the Excise Tax

Act (Canada), and

iii. rounding

the result to the nearest cent, and

“D” is

the basic tax rate that applies to the wine or wine cooler under this section.

Sections 28 and 29 of the Act are repealed.

Subsections 29.1 (1) and (2) of the Act are repealed and the following

substituted:

Basic

tax

Spirits,

general

(1) A

purchaser who purchases spirits from a distillery retail store shall pay a

basic tax in respect of the purchase at the basic tax rate of,

(a) 20

per cent of the retail price of the spirits, if the spirits contain 7.1 per

cent alcohol by volume or less;

(b) 25

per cent of the retail price of the spirits, if the spirits contain more than

7.1 per cent alcohol by volume but not more than 18 per cent alcohol by volume;

(c) 30.75

per cent of the retail price of the spirits, if the spirits contain more than

18 per cent alcohol by volume.

Retail

price of spirits

(2) The

retail price of spirits sold to a purchaser from a distillery retail store is

the amount calculated using the formula,

– B – C) ÷ (1 +

D) which,

“A” is

the amount charged to the purchaser,

“B” is

the amount of any deposit on the container containing the spirits that is

required to be collected or remitted under any deposit return program

established under the Liquor Licence and Control Act, 2019 ,

“C” is

the amount of tax imposed under

Part IX of the Excise Tax

Act (Canada) in respect of the purchase of the spirits determined by,

i. dividing

the amount that remains after subtracting B from A by the sum of the tax rate

under

Part IX of the Excise Tax Act (Canada) plus

ii. multiplying

the result by the tax rate under

Part IX of the Excise Tax

Act (Canada), and

iii. rounding

the result to the nearest cent, and

“D” is

the basic tax rate that applies to the spirits under this section.

Section 29.2 of the Act is repealed and the following substituted:

Transition,

Wine and Spirits

Transition,

rates implemented by the Plan to Protect Ontario Act

(Budget Measures), 2026

29.2 If, on or after April

1, 2026 and before the day on which the Plan to Protect

Ontario Act (Budget Measures), 2026 receives Royal Assent, a purchaser pays

tax imposed under this Act in respect of the purchase of wine, wine cooler or

spirits, the amount by which the amount paid under this Act, as it read

immediately before being amended by

Schedule 9 to the Plan

to Protect Ontario Act (Budget Measures), 2026 , exceeds the amount of

tax that the purchaser would have had to pay under this Act, as amended by that

Schedule, is deemed not to have been paid as a tax but rather to have been paid

as part of the purchase price otherwise owing in respect of the wine, wine

cooler or spirits.

Section 29.3 of the Act is repealed.

Subsection 29.4 (1) of the Act is amended by striking out “29.3” and

substituting “29.1”.

Clause 71 (1) (

b) of the Act is amended by striking out “a beverage from the

definition of “spirits cooler””.

Commencement

(1) Except as otherwise provided in this section, this

Schedule

comes into force on April 1, 2026 or, if the Plan to

Protect Ontario Act (Budget Measures), 2026 receives Royal Assent after

that day, this

Schedule is deemed to have come into force on that day.

(2) Section

1, subsections 3 (3) and 6 (1) and

section 12 come into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026

receives Royal Assent.

SCHEDULE 10

MUNICIPAL ACT, 2001

(1) The definition of “holiday” in

subsection 148 (2) of the Municipal Act, 2001 is

repealed.

(2) Section

148 of the Act is amended by adding the following subsection:

Definition

of “holiday” in subss. (3) and (3.1)

(3.2) In

subsections (3) and (3.1),

“holiday”

has the same meaning as in subsection 1 (1) of the Retail

Business Holidays Act .

(3) Section

148 of the Act is amended by adding the following subsections:

Limits

— Family Day and Victoria Day

(6) A

by-law respecting the closing of retail business establishments on a holiday is

of no effect to the extent that it provides for the closing of establishments

on Family Day or Victoria Day.

Transition

(7) For

greater certainty, subsection (6) applies to a by-law even if the by-law was

passed before subsection (6) came into force.

Commencement

This

Schedule comes into force on the day the Plan to

Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

SCHEDULE 11

MUNICIPAL FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT

(1) Subsection 2 (1) of the Municipal Freedom

of Information and Protection of Privacy Act is amended by adding the

following definition:

“information

practices” means the practices and procedures of an institution for actions in

relation to personal information, including,

(

a) when,

how and the purposes for which the institution collects, uses, modifies,

discloses, retains or disposes of personal information, and

(

b) the

administrative, technical and physical safeguards and practices that the

institution maintains with respect to protecting the information; (“pratiques

relatives aux renseignements”)

(2) The

definition of “personal information bank” in subsection 2 (1) of the Act is

repealed.

(3) Clause

(

a) of the definition of “record” in subsection 2 (1) of the Act is repealed

and the following substituted:

(

a) data,

in any form, and any record made, recorded, transmitted or stored in digital

form or in other intangible form by electronic, magnetic, optical or any other

means, and

(4) Section

2 of the Act is amended by adding the following subsection:

Business

days

(4) For

the purposes of this Act, a business day is any day that is not a Saturday or a

holiday.

(1) Subsection 17 (2) of the Act is repealed and the following

substituted:

Assistance

with request

(2) An

institution shall make reasonable efforts to assist a person with formulating a

request so as to comply with subsection (1) and shall, for that purpose,

(

a) respond,

as soon as possible in the circumstances, to any inquiries from the person

about formulating such a request; and

(

b) if

a request is made that does not sufficiently describe the record sought, inform

the person of the defect and offer assistance in reformulating the request.

(2) The

striking out “applicant” wherever it appears and substituting in each case

“person who made the request”.

The Act is amended by adding the following sections:

Plan

for staged access to records

17.1

(1) The head

of an institution may, before the expiry of the time limit set out in

section

19 or, where there has been an extension of a time limit under subsection 20

(1) or (1.1), within that extended time limit, respond to a request for records

by proposing a plan for providing access to the records in stages if,

(

a) the

time required to search for responsive records would unreasonably interfere

with the regular duties of employees of the institution;

(

b) the

scope of the request is overly broad because of the period of time it covers;

(

c) the

preparation of responsive records for disclosure would unreasonably interfere

with the operations of the institution due to their volume; or

(

d) the

person who made the request has submitted other requests to the institution and

the person’s requests would, collectively, unreasonably interfere with the

operations of the institution.

Nature

of access plan

(2) The

plan respecting access to records referred to in subsection (1) shall,

(

a) divide

the request into separate categories of records and set out the areas of the

institution to be searched for those records; and

(

b) establish

a

schedule that sets out,

(

i) whether

or not access to records, or parts of those records, will be given or an

indication of when such decisions respecting access to records will be made,

and

(ii) when

access to the records, or parts of those records, is to be given or, if

necessary, when the records, or parts of those records, are to be produced.

Written

notice

(3) The

head shall give written notice of the decision to establish a plan respecting

access to records referred to in subsection (1) that sets out the plan as well

as a statement that the person who made the request may appeal the decision to

the Commissioner within 30 business days after the notice was given.

Same,

amendment to plan

(4) If

the head amends a plan respecting access to records referred to in subsection

(1), the head shall give written notice of the decision to amend the plan that

sets out the amended plan as well as, if the plan is being amended for the

first time, a statement that the person who made the request may appeal the

decision to the Commissioner within 30 business days after the notice was

given.

Requester’s

response to plan

17.2

(1) Where

the head of an institution proposes a plan for providing access to records in

stages under

section 17.1 or proposes amendments to such a plan, the person who

requested the records shall, within 30 business days after receiving the plan

and any proposed amendments to the plan, respond in writing to the head or, in

the case of a decision to propose a plan for providing access to records in

stages under

section 17.1 or a decision to amend such a plan for the first

time, appeal the decision to the Commissioner.

Content

of response

(2) When

responding in writing to the head under subsection (1), the person shall,

(

a) indicate

their acceptance of the plan;

(

b) propose

amendments to the plan; or

(

c) modify

the scope of their request.

Effect

on time limit

(3) At

the end of the day on which a proposed plan for providing access to records in

stages under

section 17.1 is sent by the institution, the time limit within

which notice is required to be given under

section 19 stops running and resumes

running on the day on which the response under subsection (1) is received by

the head or, if that day is not a business day, on the next business day

following that day.

Lack

of response

(4) The

person who made the request is deemed to have abandoned the request if,

(

a) the

person has not responded to the head in writing within the time frame

established under subsection (1) or the person’s response to the head made

within that time frame does not comply with subsection (2); and

(

b) in

the case of a decision to propose a plan for providing access to records in

stages under

section 17.1 or a decision to amend such a plan for the first

time, the person has not appealed the decision to the Commissioner.

Implementation

of plan

(5) The

head of an institution may implement a plan for providing access to records in

stages if the person who requested the records responds to the head under

subsection (1) by indicating that the person accepts the plan.

(1) Section 18 of the Act is amended by striking out “fifteen days”

wherever it appears and substituting in each case “15 business days”.

(2) Section

18 of the Act is amended by adding the following subsection:

Transition,

business days

(6) This

section, as it read immediately before the day

section 4 of

Schedule 11 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply to requests for access to a record received by

an institution before that day.

(1) Section 19 of the Act is amended by striking out “thirty days”

in the portion before clause (

a) and substituting “45 business days”.

(2) Section

19 of the Act is amended by adding the following subsections:

Same

(2) A

request is only received for the purposes of subsection (1) once the person who

made the request has complied with subsection 17 (1).

Transition,

business days

(3) This

section, as it read immediately before the day

section 5 of

Schedule 11 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply to requests for access to a record made or

forwarded to the head of the institution before that day.

(1) Section 20 of the Act is amended by adding the following

subsection:

Same,

second extension

(1.1) If

the time limit has been extended under subsection (1), the head may extend the

time limit one additional time in any of the following circumstances:

1. The

person who made the request consents to the extension.

2. The

number of records identified as being responsive to the request is

significantly more than the number of records initially identified.

3. One

of the following circumstances arises, provided that it was not reasonably

foreseeable when the time limit was extended under subsection (1) that the

circumstance would arise:

i. Employees

knowledgeable in the subject matter of the request are unable to assist with

responding to the request.

ii. Additional

consultations become necessary to respond to the request.

(2) Subsection

20 (2) of the Act is amended by adding “or (1.1)” after “under subsection (1)”

in the portion before clause (a).

(1) Section 21 of the Act is amended by striking out “days” wherever

it appears and substituting in each case “business days”.

(2) Section

21 of the Act is amended by adding the following subsection:

Transition,

business days

(12) This

section, as it read immediately before the day

section 7 of

Schedule 11 to the Plan to Protect Ontario Act (Budget Measures), 2026 came

into force, continues to apply to requests for access to a record received by

an institution before that day.

8 (1) Subsection

26 (1) of the Act is repealed and the following substituted:

Annual

report of head

(1) A

head shall provide to the Commissioner an annual report with respect to the

previous calendar year in accordance with this section.

(2) Subsection

26 (2) of the Act is amended by adding the following clause:

(c.1) the

number of thefts, losses or unauthorized uses or disclosures of personal

information recorded under subsection 30.1 (8);

(3) Clause

26 (2) (

d) of the Act is repealed and the following substituted:

(

d) the

number of uses or purposes for which personal information is disclosed if the

use or purpose is not included in any written public statement provided under

subsection 16 (1) of the Personal Health Information

Protection Act, 2004 by a health information custodian within the

meaning of the Personal Health Information Protection Act,

2004 that is acting as part of the institution;

(4) Section

26 of the Act is amended by adding the following subsection:

Form

of report etc.

(5) The

annual report shall be provided no later than the date specified by the

Commissioner, if any, and shall be in the form and manner as may be specified

by the Commissioner.

(1) Subsection 28 (1) of the Act is amended by striking out “section

29” and substituting “section 29 and subsection 30 (5)”.

(2) Section

28 of the Act is amended by adding the following subsections:

Privacy

impact assessment

(3) Unless

the regulations provide otherwise, before collecting personal information, the

head of an institution shall ensure that a written assessment is prepared that

contains the following information respecting any personal information that the

institution intends to collect:

1. The

purpose for which the personal information is intended to be collected, used

and disclosed, as applicable, and an explanation of why the personal

information is necessary to achieve the purpose.

2. The

legal authority for the intended collection, use and disclosure of the personal

information.

3. The

types of personal information that is intended to be collected and, for each

type of personal information collected, an indication of how the type of

personal information is intended to be used or disclosed.

4. The

sources of the personal information that is intended be collected.

5. The

position titles of the officers, employees, consultants or agents of the

institution who will have access to the personal information.

6. Any

limitations or restrictions imposed on the collection, use or disclosure of the

personal information.

7. The

period of time that the personal information would be retained by the

institution, in accordance with subsection 30 (1).

8. An

explanation of the ad