Better Tomorrow for Ontario Act (Budget Measures), 2011 Duncan, Hon. Dwight Minister of Finance — Bill 173 (39th Parliament, 2nd Session)

Bill 173, 39-2

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

Duncan, Hon. Dwight Minister of Finance

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Original

As Amended by Standing Committee

Royal Assent

[39] Bill 173 Royal Assent (PDF)

Bill 173 2011

An Act respecting 2011 Budget

measures, interim appropriations and other matters

Note:

This Act amends or repeals more than one Act. For the legislative history of a

consolidated public Act, see the Table of Consolidated Public Statutes – Detailed

Legislative History at www.e-Laws.gov.on.ca. For the legislative history of an

unconsolidated public Act, see the Table of Unconsolidated and Unrepealed Public

Statutes at www.e-Laws.gov.on.ca.

This

Act revokes one or more regulations. For the legislative history of a

consolidated regulation, see the Table of Consolidated Regulations – Detailed

Legislative History at www.e-Laws.gov.on.ca. For the legislative history of an

unconsolidated regulation, see the Table of Unconsolidated and Unrevoked Regulations

Part II of the Table of Revoked and Spent Regulations at

www.e-Laws.gov.on.ca.

CONTENTS

Contents

of this Act

Commencement

Short

title

Schedule

Agricultural

and Horticultural Organizations Act

Schedule

Alcohol

and Gaming Regulation and Public Protection Act, 1996

Schedule

Assessment

Act

Schedule

Broader

Public Sector Accountability Act, 2010

Schedule

Commodity

Futures Act

Schedule

Community

Care Access Corporations Act, 2001

Schedule

Community

Small Business Investment Funds Act, 1992

Schedule

Corporations

Tax Act

Schedule

Credit

Unions and Caisses Populaires Act, 1994

Schedule

Education

Act

Schedule

Election

Act

Schedule

Electricity

Act, 1998

Schedule

Employer

Health Tax Act

Schedule

Estate

Administration Tax Act, 1998

Schedule

Freedom

of Information and Protection of Privacy Act

Schedule

Fuel

Tax Act

Schedule

Gaming

Control Act, 1992

Schedule

Gasoline

Tax Act

Schedule

Healing

Arts Radiation Protection Act

Schedule

Income

Tax Act

Schedule

Insurance

Act

Schedule

Land

Transfer Tax Act

Schedule

Liquor

Control Act

Schedule

Mining

Tax Act

Schedule

Ministry

of Energy Act, 2011

Schedule

Ministry

of Government Services Act

Schedule

Ministry

of Infrastructure Act, 2011

Schedule

Ministry

of Revenue Act

Schedule

The

North Pickering Development Corporation Act, 1974

Schedule

Northern

Ontario Grow Bonds Corporation Repeal Act, 2011

Schedule

Ontario

Clean Energy Benefit Act, 2010

Schedule

Ontario

Infrastructure and Lands Corporation Act, 2011

Schedule

Ontario

Loan Act, 2011

Schedule

Ontario

Lottery and Gaming Corporation Act, 1999

Schedule

Pension

Benefits Act

Schedule

Race

Tracks Tax Act

Schedule

Retail

Sales Tax Act

Schedule

Securities

Act

Schedule

Supplementary

Interim Appropriation Act, 2011

Schedule

Taxation

Act, 2007

Schedule

Toronto

Area Transit Operating Authority Act

___________

Her

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

Province of Ontario, enacts as follows:

Contents of this Act

1. This Act consists

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

Commencement

(1) Subject

to subsections (2), (3) and (4), this Act comes into force on the day it

receives Royal Assent.

Same

(2) The Schedules to

this Act come into force as provided in each Schedule.

Same

(3) If a

Schedule to

this Act provides that any provisions are to come into force on a day to be

named by proclamation of the Lieutenant Governor, a proclamation may apply to

one or more of those provisions, and proclamations may be issued at different

times with respect to any one of those provisions.

Exception

(4) Subsection (3)

does not apply to

Schedule 25.

Short title

3. The

short title of

this Act is the Better Tomorrow for Ontario Act (Budget

Measures), 2011 .

Schedule

agricultural and horticultural organizations act

1. Subsection

25 (4) of the Agricultural and Horticultural Organizations

Act is repealed.

Commencement

2. This

Schedule comes into force on the day the Better Tomorrow

for Ontario Act (Budget Measures), 2011 receives Royal Assent.

schedule 2

alcohol and gaming regulation and public protection ACT, 1996

1. (1) Subsection

17 (1) of the Alcohol and Gaming Regulation and Public

Protection Act, 1996 is amended by adding the following

definitions:

"production year" means, in relation to a sales year for beer, the

12-month period that ends on the December 31 immediately before the beginning

of the sales year; ("année de production")

"sales year" means, with respect to beer, a period of approximately 12

months,

(

a) that

begins on March 1 in a year or, if March 1 is a Saturday or Sunday, that begins

on the following Monday, and

(

b) that

ends on the last day of February in the following year or, if the last day of

February is a Friday or Saturday, that ends on the following Sunday; ("année de ventes")

(2) Subsection 17 (2) of the Act is amended by striking

out "except as may otherwise be provided by the regulations" in the portion

before paragraph 1.

2. The

Act is amended by adding the following section:

Exemption

for promotional distribution

Beer

manufacturer

18.1

(1) A

beer manufacturer and its affiliates are not subject to tax under this Act on a

maximum of 10,000 litres of beer that is distributed by any of them in Ontario

without charge during a sales year that begins on or after March 1, 2011.

Same,

transition

(2) A beer manufacturer and its affiliates are not subject

to tax under this Act on a maximum of 6,667 litres of beer that was distributed

by any of them in Ontario without charge during the period that began on July

1, 2010 and ended on February 28, 2011.

Licensee

of a brew pub

(3) A licensee of a brew pub and its affiliates are not

subject to tax under this Act on a maximum of 10,000 litres of beer made at the

brew pub that is distributed by any of them in Ontario without charge during a

sales year that begins on or after March 1, 2011.

Same,

transition

(4) A licensee of a brew pub and its affiliates are not

subject to tax under this Act on a maximum of 6,667 litres of beer made at the

brew pub that was distributed by any of them in Ontario without charge during

the period that began on July 1, 2010 and ended on February 28, 2011.

Winery

(5) A winery and its affiliates are not subject to tax

under this Act on a maximum of 10,000 litres of wine and wine coolers that is

distributed by any of them in Ontario without charge during a 12-month period

that begins on July 1, 2010 or on a subsequent July 1.

Apportionment

of exemption, beer

(6) If the aggregate total of the beer distributed by a

beer manufacturer and its affiliates or by a licensee of a brew pub and its

affiliates, as the case may be, without charge during a sales year exceeds the

amount specified under this

section that is exempt from tax, the exemption may

be apportioned among them in proportion to their share of the aggregate total

or otherwise.

Same

(7) If a beer manufacturer or a licensee of a brew pub

carries on business in Ontario for only part of a sales year, the amount of the

beer manufacturer's or licensee's exemption from taxation under this

section

during that sales year is reduced proportionately.

Same,

transition

(8) Subsections (6) and (7) apply, with necessary

modifications, in relation to the period described in subsection (2) or (4).

Apportionment

of exemption, wine and wine coolers

(9) If the aggregate total of the wine and wine coolers

distributed by a winery and its affiliates without charge during a 12-month

period described in subsection (5) exceeds the amount specified under this

section

that is exempt from tax, the exemption may be apportioned among them in

proportion to their share of the aggregate total or otherwise.

Same

(10) If a winery carries on business in Ontario for only

part of a 12-month period described in subsection (5), the amount of the

winery's exemption from taxation under this

section is reduced proportionately.

3. Subsection

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

Transition

re sales year

(5) For the purposes of this section, the regulations may

assign a different meaning to "sales year" for a period that ended before March

1,

Section

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

Deemed

receipt of registered mail

(2) A letter sent to a person by registered mail under

subsection (1) is deemed to have been received on the fifth day after the day

of mailing unless the person establishes that, although acting in good faith,

the person did not receive it or did not receive it until a later date.

5. The

Act is amended by adding the following section:

Recovery

of costs

50.1 The

Minister is entitled to recover from a person the reasonable costs and charges

incurred by or on behalf of the Minister in the course of obtaining payment of

any amount required to be paid under this Act by the person, if the costs and

charges relate to any of the following things:

1. Service

of a notice or other document.

2. Registration

of a notice of lien and charge, including any charges for related searches and

for enforcement activities.

3. An

action under clause 50 (1) (

a) for the recovery of an amount owing under this

Act.

4. Issuance

and execution of a warrant referred to in clause 50 (1) (b), to the extent that

the costs and charges are not recovered by the sheriff upon execution of the

warrant.

5. Other

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

6. Subsection

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

(a.1) the

corporation has commenced proceedings under the Companies'

Creditors Arrangement Act (Canada);

Commencement

7. This

Schedule comes into force on the day the Better Tomorrow

for Ontario Act (Budget Measures), 2011 receives Royal Assent.

schedule 3

assessment ACT

1. (1) Subsection

3 (1) of the Assessment Act is amended by adding

the following paragraph:

Non-profit

hospices

7.1 Land

that is used by a non-profit hospice to provide end of life care, if the

conditions prescribed by the Minister are satisfied.

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

following subsection:

Continued

exemption re renewable energy sources

(8) If machinery or equipment used to produce electricity

from a renewable energy source prescribed by the Minister is installed on land

that would otherwise be exempt from taxation under this or any other Act, the

land remains exempt from taxation in circumstances prescribed by the Minister.

Commencement

2. This

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

schedule 4

broader public sector accountability ACT, 2010

1. The

Broader Public Sector Accountability Act, 2010 is

amended by adding the following Part:

part iv.1

perquisites

Directives

about perquisites, designated broader public sector organizations

11.1

(1) The

Management Board of Cabinet may issue directives requiring designated broader

public sector organizations to establish rules about perquisites.

Allowable

perquisite

(2) A perquisite is an allowable perquisite, and may be

provided by a designated broader public sector organization, if the perquisite

meets the requirements set out in the rules made under the directives.

Not

allowable perquisite

(3) A perquisite is not an allowable perquisite, and shall

not be provided by a designated broader public sector organization, if the

perquisite does not meet the requirements set out in the rules made under the directives.

Examples

(4) Without limiting the generality of subsection (1), the

directives may require designated broader public sector organizations to

establish rules tha

Document details

Collection	Ontario — Bills
Citation	Bill 173, 39-2
Type	bill
Volume / chapter	p39 s2 bill 173 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	60e6c8aa3a769a1fbb6b65ff32ab6ec7e801dbd0

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