Taxpayer Protection and Balanced Budget Act, 1999 Harris, Hon. Michael Premier — Bill 24 (36th Parliament, 3rd Session)

Bill 24, 36-3

Ontario — Bills

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Bill 24, Taxpayer Protection and Balanced Budget Act, 1999

Harris, Hon. Michael Premier

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[36] Bill 24 Original (PDF)

Bill 24

Bill 241999

An Act to protect taxpayers against tax increases, to establish a

process requiring voter approval for proposed tax increases and to ensure

that the Provincial Budget is a balanced budget

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

Assembly of the Province of Ontario, enacts as follows:

Schedule A

1. The Taxpayer Protection Act, 1999 , as set out in

Schedule A, is hereby enacted.

Schedule B

2. The Balanced Budget Act, 1999 , as set out in

Schedule

B, is hereby enacted.

Commencement

(1) Subject to subsection (2), this Act comes into force on the

day it receives Royal Assent.

Same

(2) Schedule B comes into force on April 1, 2001.

Short title

4. The

short title of this Act is the Taxpayer Protection and

Balanced Budget Act, 1999 .

SCHEDULE A

TAXPAYER PROTECTION ACT, 1999

CONTENTS

Interpretation

Interprtation

Definitions

Dfinitions

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'impt ou aux nouveaux impts

Restriction relative au pouvoir d'imposition

Exception : programme lectoral

Exception : faits prciss

The Referendum Question and the Effect

of a Referendum

La question rfrendaire et l'effet

d'un rfrendum

Criteria for referendum question

Proposed referendum question

Referendum question

Effect of the referendum

Critres de la question rfrendaire

Question rfrendaire propose

Question rfrendaire

Effet du rfrendum

The Referendum Process

Le processus rfrendaire

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 rfrendaire

Obligation de s'inscrire

Interdiction : rception de contributions

Plafond des contributions

Publicit constituant une contribution

Priode de diffusion de la publicit lie la campagne

Plafond des dpenses lies la campagne

Rapport financier

Application de la

Loi sur le financement des lections

Application de la Loi lectorale

Frais du rfrendum

General

Dispositions gnrales

Offences

Infractions

Complementary Amendments

Modifications complmentaires

Election Act

Election Finances Act

Loi lectorale

Loi sur le financement des lections

Short Title

Titre Abrg

Short title

Titre abrg

______________

______________

Interpretation

Definitions

1. In this Act, "

authority to tax" means the authority (referred to in

section 3) 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 11

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 gnral des lections") "

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 dsigne") "

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

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 be deemed to constitute an increase in the tax rate:

1.The repeal of the provision before the specified future date.

2.The replacement of the specified future date with a later date.

3. The replacement of the specified decrease with a smaller decrease.

Restriction re authority to tax

(1) A member of the Executive Council shall not

include in a bill a provision that gives a person or body (other than the

Crown) the authority to change a tax rate in a designated tax statute or to

levy a new tax unless,

(a)a referendum concerning the authority that is to be given to the person

or body is held under this Act before the bill is introduced in the Assembly;

and

(b)the referendum authorizes the authority to be given to the person or

body.

Same, tax for school purposes

(2) A member of the Executive Council shall not include in a bill a

provision that gives a person or body (other than the Crown or a member of

the Executive Council) the authority to determine the tax rate for school

purposes or the amount to be levied as tax for school purposes unless,

(a)a referendum concerning the authority that is to be given to the person

or body is held under this Act before the bill is introduced in the Assembly;

and

(b)the referendum authorizes the authority to be given to the person or

body.

Constitutional rights and privileges

(3) A referendum is not required for a provision that gives effect to any

right or privilege guaranteed by subsection 93 (1) of the Constitution

Act, 1867 or by

section 23 of the Canadian Charter of Rights and

Freedoms .

Exception, election platform

(1) During an election campaign and no later than two

weeks before polling day, the leader of a registered party (within the

meaning of the Election Finances Act ) may give the Chief Election

Officer a written statement indicating that, if the party forms the

government following the election, the party intends,

(a)to increase the tax rate in a designated tax statute by a specified

amount;

(b)to establish a new tax; or

(c)to give a person or body (other than the Crown or a member of the

Executive Council) an authority to tax.

Statement

(2) The statement must contain a clear, concise and unambiguous

description of the proposed increase, the proposed new tax or the proposal to

give an authority to tax.

Estimate

(3) If the statement refers to a proposed increase or new tax, it must

also set out the increase in annual revenues that the leader expects to

result from the proposed increase or new tax.

Review

(4) Within five days after receiving the statement, the Chief Election

Officer shall review it to determine whether it complies with subsections (2)

and (3).

Results of review

(5) If, in the opinion of the Chief Election Officer, the statement

complies with subsections (2) and (3), he or she shall promptly give the

statement to the Clerk of the Assembly together with his or her opinion and

shall make the statement and opinion available to the public.

Same

(6) If, in the opinion of the Chief Election Officer, the statement does

not comply with subsections (2) and (3), he or she shall so notify the

leader.

No referendum, increase or new tax

(7) A referendum is not required for the purposes of

section 2 with

respect to an increase or a new tax,

(a)if the increase or the new tax was described in a statement given to

the Chief Election Officer under this section;

(b)if, in the opinion of the Chief Election Officer given in accordance

with this section, the statement complies with subsections (2) and (3);

and

(c)if the party whose leader gave the statement to the Chief Election

Officer forms the government after the election.

Same, authority to tax

(8) A referendum is not required for the purposes of

section 3 with

respect to an authority to tax,

(a)if the proposal to give the authority to tax was described in a

statement given to the Chief Election Officer under this section;

(b)if, in the opinion of the Chief Election Officer given in accordance

with this section, the statement complies with subsection (2); and

(c)if the party whose leader gave the statement to the Chief Election

Officer forms the government after the election.

Exception, specified circumstances

(1) A referendum is not required for the purposes of

section 2 if, in the opinion of the Minister of Finance, any of the following

circumstances exist:

1.The increase or the new tax is not designed to generate a net increase

in the total amount of provincial revenues and revenue raised for school tax

purposes under the Education Act and the Provincial Land Tax

Act .

2.The increase or the new tax is a response to changes in federal tax laws

and is necessary to maintain provincial revenues.

3.The increase or the new tax is required to effect a restructuring of tax

authority between the federal government and one or more provincial

governments or between the Province and one or more municipalities or school

boards.

4.The increase or the new tax is required as a result of the

reorganization or restructuring of one or more Crown agencies.

Public notice

(2) If no referendum is required by virtue of subsection (1), the Minister

shall prepare a statement indicating that, in his or her opinion, a specified

circumstance listed in subsection (2) exists and shall lay the statement

before the Assembly or give it to the Clerk of the Assembly before the

applicable bill is introduced in the Assembly or the applicable regulation or

requisition is made.

Effect of statement

(3) The Minister's statement is, for all purposes, conclusive evidence of

the matters addressed in it.

Review

(4) The Minister's statement is not reviewable by any court or

tribunal.

The Referendum Question and the Effect of a Referendum

Criteria for referendum question

(1) A referendum question must be clear, concise and

impartial in its wording and must be capable of being answered in the

affirmative or the negative.

Same, increase or new tax

(2) A referendum question may refer to a proposed increase in a tax rate

or to a proposed new tax in general terms or may propose a specific increase

or new tax.

Proposed referendum question

(1) The Executive Council shall give a proposed

referendum question to the Chief Election Officer for his or her review.

Results of review

(2) The Chief Election Officer shall advise the Executive Council whether,

in his or her opinion, the proposed question complies with subsection 6

(1) and may suggest changes to a proposed qu

Document details

Collection	Ontario — Bills
Citation	Bill 24, 36-3
Type	bill
Volume / chapter	p36 s3 bill 24 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	4def6887da8305377424e5af7d30e5b2a382d945

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