Balanced Budget and Taxpayer Protection Act, 1998 Harris, Hon. Michael Premier — Bill 99 (36th Parliament, 2nd Session)

Bill 99, 36-2

Ontario — Bills

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Bill 99, Balanced Budget and Taxpayer Protection Act, 1998

Harris, Hon. Michael Premier

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[36] Bill 99 Original (PDF)

B099_E

Bill 99 1998

An Act to ensure that the Provincial Budget is a balanced budget, to

protect taxpayers against tax increases and to establish a process requiring

voter approval for proposed tax increases

CONTENTS

Interpretation

Interprétation

Definitions

Définitions

Balanced Budget

Équilibre budgétaire

Requirement for balanced budget

Salary reduction for Executive Council

Budget équilibré obligatoire

Réduction du traitement des membres du Conseil exécutif

Taxpayer Protection

Protection des contribuables

Restriction on tax increases, new taxes

Restriction re authority to tax

Exception, election platform

Exception, specified circumstances

Restriction relative aux augmentations d'impôt ou aux nouveaux

impôts

Restriction relative au pouvoir d'imposition

Exception : programme électoral

Exception : faits précisés

The Referendum Question and the Effect of a Referendum

La question référendaire et l'effet d'un

référendum

Criteria for referendum question

Proposed referendum question

Referendum question

Effect of the referendum

Critères de la question référendaire

Question référendaire proposée

Question référendaire

Effet du référendum

The Referendum Process

Le processus référendaire

Writ of referendum

Duty to register

Prohibition, receiving campaign contributions

Limit on campaign contributions

Campaign advertising as contribution

Period for campaign advertising

Limit on campaign expenses

Financial report

Application of Election Finances Act

Application of Election Act

Costs of referendum

Bref référendaire

Obligation de s'inscrire

Interdiction : réception de contributions

Plafond des contributions

Publicité constituant une contribution

Période de diffusion de la publicité liée à la

campagne

Plafond des dépenses liées à la campagne

Rapport financier

Application de la

Loi sur le financement des élections

Application de la Loi électorale

Frais du référendum

General

Dispositions générales

Offences

Infractions

Complementary Amendments

Modifications complémentaires

Election Act

Election Finances Act

Loi électorale

Loi sur le financement des élections

Commencement and

Short Title

Entrée en vigueur et

titre abrégé

Commencement

Short title

Entrée en vigueur

Titre abrégé

______________

______________

Her Majesty, by and with the advice and consent of the Legislative

Assembly of the Province of Ontario, enacts as follows:

Interpretation

Definitions

(1) In this Act,

authority to tax" means the authority (referred to in

section 5) to change

a tax rate in a designated tax statute, to levy a new tax or to determine the

tax rate for school purposes or the amount to be levied as tax for school

purposes; ("pouvoir d'imposition")

campaign organizer" means a person or entity who is required by

section 13

to apply for registration with the Chief Election Officer; ("organisateur de

campagne")

Chief Election Officer" means the Chief Election Officer appointed under

the Election Act\; ("directeur général des

élections")

designated tax statute" means any of the following statutes:

1. The Corporations Tax Act .

2. The Education Act .

3. The Employer Health Tax Act .

4. The Fuel Tax Act .

5. The Gasoline Tax Act .

6. The Income Tax Act .

7. The Provincial Land Tax Act .

8. The Retail Sales Tax Act\; ("loi fiscale désignée")

expenditures" means, for a fiscal year of the Province, the expenditures

shown in the financial statements for the Province as set out in the Public

Accounts for the year; ("dépenses")

person" includes a trade union; ("personne")

revenues" means, for a fiscal year of the Province, the revenues shown in

the financial statements for the Province as set out in the Public Accounts

for the year. ("recettes")

Deficit

(2) For the purposes of this Act, the Province has a deficit in a fiscal

year if "A" is greater than "B",

where, "

A" is the amount of the expenditures for the year less the sum of,

(

a) any expenditure described in paragraph 1 or 2 of subsection 2 (2) in

the year, and

(

b) the amount, if any, by which the revenues in the year have declined

since the previous fiscal year for a reason other than a reduction in a tax

rate under a designated tax statute, if the decline is at least 5 per cent of

the previous year's revenues, and "

B" is the sum of the revenues and the accumulated net surplus, if any, for

the year.

Accumulated net surplus

(3) The amount of the accumulated net surplus for a fiscal year is the

amount by which the sum of the revenues for the previous three fiscal years

exceeds the sum of the expenditures for the previous three fiscal years.

Same, 2001-2 fiscal year

(4) Despite subsection (3), the amount of the accumulated net surplus for

the fiscal year beginning on April 1, 2001, is the amount by which the

revenues for the previous fiscal year exceeds the expenditures for the

previous fiscal year.

Same, 2002-3 fiscal year

(5) Despite subsection (3), the amount of the accumulated net surplus for

the fiscal year beginning on April 1, 2002, is the amount by which the sum of

the revenues for the previous two fiscal years exceeds the sum of the

expenditures for the previous two fiscal years.

Balanced Budget

Requirement for balanced budget

(1) For each fiscal year beginning on or after April

1, 2001, the Executive Council shall plan for a balanced budget (in which the

expenditures of the Province for a fiscal year do not exceed the sum of the

revenues and the accumulated net surplus for the year) and the Minister of

Finance shall present a balanced budget.

Exceptions

(2) The expenditures may exceed the level described in subsection (1) to

the extent that, in the opinion of the Minister of Finance, one or more of

the following occurs:

1. An expenditure is required in the fiscal year because of a natural or

other disaster in Ontario that could not have been anticipated and that

affects the Province or a region of the Province in a manner that is of

urgent public concern.

2. An expenditure is required in the fiscal year because Canada is at war

or is under apprehension of war.

3. Revenues have declined since the previous fiscal year, for a reason

other than a reduction in a tax rate under a designated tax statute. However,

this paragraph applies only if the decline is at least 5 per cent of the

previous year's revenues.

Public notice

(3) If, in the opinion of the Minister of Finance, there is an occurrence

described in subsection (2) in a fiscal year, the Minister shall prepare a

statement to that effect and shall lay the statement before the Assembly not

later than 30 days after the Public Accounts for the year are given to the

Clerk of the Assembly or laid before the Assembly, whichever occurs

first.

Change in accounting policies

(4) A change in the accounting policies or practices governing the Public

Accounts that is adopted after the beginning of a fiscal year shall not be

considered in determining whether any deficit exists in that fiscal year.

Salary reduction for Executive Council

(1) This

section applies if the Province has a

deficit.

Immediate salary reduction

(2) The salary of each member of the Executive Council shall be reduced in

accordance with subsection (3) if the deficit for a fiscal year (the "first

year") is greater than one per cent of the revenues for the year, and if

there was no deficit in the preceding fiscal year.

Same, amount and duration

(3) In the circumstances described in subsection (2), the salary is

reduced by 25 per cent for a period of 12 months beginning on the 31st day

after the Public Accounts that show the deficit for the first year are given

to the Clerk of the Assembly or laid before the Assembly, whichever occurs

first.

Delayed salary reduction

(4) The salary of each member of the Executive Council shall be reduced in

accordance with subsection (5),

(

a) if the deficit for a fiscal year (the "first year") is less than or

equal to one per cent of the revenues for the year, and if there was no

deficit in the fiscal year preceding the first year; and

(

b) if, in the following fiscal year (the "second year"), there is no

deficit but the revenues do not exceed the expenditures by at least the

amount of the deficit in the first year.

Same, amount and duration

(5) In the circumstances described in subsection (4), the salary is

reduced by 25 per cent for a period of 12 months beginning on the 31st day

after the Public Accounts for the second year are given to the Clerk of the

Assembly or laid before the Assembly, whichever occurs first.

Reduction for further deficit

(6) In either of the following circumstances, the salary of each member of

the Executive Council shall be reduced by 50 per cent for the period

specified in subsection (7):

1. If there is a deficit in the fiscal year (the "second year") following

the first year described in subsection (2).

2. If there is a deficit in the second year described in subsection

(4).

Same, duration

(7) The salary is reduced for a period of 12 months beginning on the 31st

day after the Public Accounts for the second year are given to the Clerk of

the Assembly or laid before the Assembly, whichever occurs first.

Same

(8) Subsection (7) applies, with necessary modifications, with respect to

each consecutive fiscal year in which there is a deficit after the second

year.

Exception, change in government

(9) If the party that forms the government is replaced, the fiscal year in

which the new government takes office shall be deemed, for the purposes of

this section, to be a year in which there is no deficit. Subsection (4) does

not apply until the following fiscal year.

Ontario Opportunities Fund

(10) The Minister of Finance shall pay into the Ontario Opportunities Fund

(established under the Financial Administration Act ) an amount equal

to the salary reductions required by this section.

Definition

(11) In this section, "

salary" means the salary payable to a member of the Executive Council

under

section 3 of the Executive Council Act .

Taxpayer Protection

Restriction on tax increases, new taxes

(1) A member of the Executive Council shall not

include in a bill a provision that increases, or permits the increase of, a

tax rate under a designated tax statute or that establishes a new tax

unless,

(

a) a referendum concerning the increase or the new tax is held under this

Act before the bill is introduced in the Assembly; and

(

b) the referendum authorizes the increase or the new tax.

Same, tax for school purposes

(2) The Minister of Finance shall not make a regulation under the

Education Act or the Provincial Land Tax Act that increases

the average tax rate for school purposes in Ontario, as calculated by the

Minister, unless,

(

a) a referendum concerning the increase is held under this Act before the

regulation is made; and

(

b) the referendum authorizes the increase.

Same

(3) The Minister of Finance shall not requisition amounts under

section

257.12.1 of the Education Act that are designed to increase the

average tax rate for school purposes in Ontario, as calculated by the

Minister, unless,

(

a) a referendum concerning the increase in the tax rate is held under

this Act before the increased amount is requisitioned; and

(

b) the referendum authorizes the increase.

Interpretation

(4) If a designated tax statute contains a provision that decreases a tax

rate (or an effective tax rate) on a specified future date, the following

shall b

Document details

Collection	Ontario — Bills
Citation	Bill 99, 36-2
Type	bill
Volume / chapter	p36 s2 bill 99 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	3905a8c6d601881ea3260a796b44d6c6854e06f5

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