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Bill 188, Economic and Fiscal Update Act, 2020

Phillips, Rod Minister of Finance

Royal Assent received. Statutes of Ontario 2020,

chapter 5

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Royal Assent

Bill 188 Royal Assent (PDF)

EXPLANATORY

NOTE

This Explanatory Note was written as a reader’s

aid to Bill 188 and does not form part of the law.

Bill 188 has been enacted as

Chapter 5 of the Statutes of Ontario, 2020.

schedule

employer health tax act

The

Employer Health Tax Act allows for certain eligible

employers to claim an exemption amount in determining their taxable total

Ontario remuneration used to calculate the amount of tax payable under the Act.

The

Schedule amends the Act to provide for an exemption amount of $1,000,000

for a year beginning after December 31, 2019 and before January 1, 2021.

schedule

freedom of information and protection of privacy act

The

Schedule amends the Freedom of Information and Protection

of Privacy Act .

Section

49.1 is amended to add a definition of an “extra-ministerial data integration

unit”, which is a person or entity, or an administrative

division of a person or entity, that is designated in the regulations. The

new term “multi-sector data integration unit” means either an inter-ministerial

data integration unit or an extra-ministerial data integration unit.

Many

provisions in

Part III.1 of the Act that previously applied to

inter-ministerial data integration units are amended so that they also apply to

extra-ministerial data integration units. Certain amendments are made to the

restrictions on collecting personal information under

Part III.1 of the Act, in

particular those that relate to personal health information. Rules respecting

access to personal information collected by an extra-ministerial data

integration unit that is not an institution under the Act are provided for.

schedule

hearings in tribunal proceedings (temporary measures) act, 2020

The

Schedule enacts the Hearings in Tribunal Proceedings

(Temporary Measures) Act, 2020 , which empowers specified tribunals to

determine how hearings before them may be held. The Act is to be repealed on

proclamation of the Lieutenant Governor.

schedule

ontario guaranteed annual income act

The

Ontario Guaranteed Annual Income Act is amended to

provide that for the period beginning on April 1, 2020 and ending on September

30, 2020, the amount payable to an eligible recipient under the Act is double

what the Act otherwise provides for.

schedule

ontario loan act, 2020

The

Ontario Loan Act, 2020 is enacted. Subsection 1

(1) of the Act authorizes the Crown to borrow a maximum of $31.2 billion.

schedule

personal health information protection act, 2004

The

Schedule amends the Personal Health Information Protection

Act, 2004 . The major elements are set out below.

New

section 10.1 of the Act sets out a new requirement for health information

custodians that use electronic means to collect, use, disclose, modify, retain

or dispose of personal health information to maintain, audit and monitor an

electronic audit log.

Section

34 of the Act is amended to allow prescribed persons, and health information

custodians that are providing health care to a person, to collect or use the

person’s health number, with the person’s consent, for certain verification and

linking purposes.

Section

39 of the Act is amended to allow for the disclosure of personal health

information for purposes related to the Immunization of

School Pupils Act .

Section

45 of the Act is amended to allow entities that are extra-ministerial data

integration units under

Part III.1 of the Freedom of

Information and Protection of Privacy Act to use personal health

information for a purpose set out in

section 49.2 of that Act.

Section

46 of the Act is re-enacted to allow for the disclosure of personal health

information to the Minister, or other prescribed ministers, for certain health

care payment purposes.

Section

52 of the Act is amended to provide that the right to access a record of

personal health information includes the right to access it in an electronic

format that meets the prescribed requirements, subject to such restrictions,

additional requirements or exceptions that may be prescribed.

New

section 54.1 of the Act sets out new requirements for consumer electronic

service providers that provide electronic services to individuals for the

purpose of, among other things, allowing those individuals to access their

records of personal health information.

Section

55.9 of the Act is re-enacted to allow members of a ministry data integration

unit located within the Ministry to collect personal health information by

means of the electronic health record for the purposes set out in

section 49.2

of the Freedom of Information and Protection of Privacy

Act .

New

section 55.9.1 of the Act provides for the provision of personal health

information from an electronic health record to a coroner and to provide for

the collection of personal health information from an electronic health record

by medical officers of health for purposes related to their duties under the Heath Protection and Promotion Act or the Immunization of School Pupils Act .

Section

60 of the Act is amended to provide for the inspection of records of personal

health information without consent by the Commissioner where the records may

have been abandoned.

Section

61 of the Act is amended to allow the Commissioner to order that an

administrative penalty be paid by persons who have contravened the Act or its

regulations. New

section 61.1 and the amendments to sections 63 and 64 set out

certain requirements that apply to these orders.

New

section 65.1 of the Act clarifies that the use of an enforcement measure provided

for in the Act does not prohibit the use of any other enforcement measure or

remedy.

New

section 71.1 of the Act allows justices to make production orders requiring

persons to produce certain documents or data if satisfied that an offence under

the Act has been or is being committed and that the document or data will

provide evidence respecting the offence or suspected offence.

Section

72 of the Act is amended to increase the potential maximum penalty for offences

to $200,000 for a natural person and $1,000,000 if the offender is not a

natural person, as well as to provide for the possibility of imprisonment in

the case of a natural person.

Section

73 of the Act is amended to add related regulation-making powers.

consequential amendment is made to The People’s Health

Care Act, 2019 .

schedule

taxation act, 2007

Currently,

subsection 92 (5.1.2) of the Taxation Act, 2007

provides rules governing a qualifying corporation’s expenditure limit for the

purposes of determining its Ontario production services tax credit for a

taxation year. The method for determining a corporation’s expenditure limit is

based on, in part, eligible service contract expenditures in respect of a

production that relates to certain salary and wages paid to Ontario-based

individuals. Amendments are made to provide that eligible service contract

expenditures included in determining a corporation’s expenditure limit must

instead relate to remuneration paid by the corporation, and new subsection 92

(5.1.3) sets out rules for determining such remuneration. The amendments are

retroactive to June 4, 2015.

New

section 97.1 provides for the regional opportunities investment tax credit. The

credit is available in respect of eligible expenditures made by a qualifying

corporation. The criteria for a corporation to be a qualifying corporation are

set out in subsection 97.1 (3). The criteria for an expenditure to be an

eligible expenditure are set out in subsection 97.1 (4), which includes a

requirement that the expenditure be incurred in respect of eligible property.

Subsection 97.1 (14) defines eligible property and includes a requirement that

the property be located wholly within the qualifying region. The geographic

areas that are included in the qualifying region are set out in subsection 97.1

(12). Subsection 84 (1) is amended to add the regional opportunities

investment tax credit to the list of refundable tax credits.

Bill 188 2020

Act to enact and amend various statutes

CONTENTS

Contents

of this Act

Commencement

Short

title

Schedule 1

Employer

Health Tax Act

Schedule 2

Freedom

of Information and Protection of Privacy Act

Schedule 3

Hearings

in Tribunal Proceedings (Temporary Measures) Act, 2020

Schedule 4

Ontario

Guaranteed Annual Income Act

Schedule 5

Ontario

Loan Act, 2020

Schedule 6

Personal

Health Information Protection Act, 2004

Schedule 7

Taxation

Act, 2007

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) and (3), 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 provisions are to come into force on a

day to be named by proclamation of the Lieutenant Governor, a proclamation may

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

different times with respect to any of those provisions.

Short

title

3 The

short title of this Act is the Economic and Fiscal Update Act, 2020 .

schedule 1

employer health tax act

(1) The definition of “A” in subsection 2.1 (2) of the Employer Health Tax Act is amended by adding “subject to subsection (2.1)”

at the end.

(2) Section

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

Value

of “A” for 2020

(2.1) Despite

any other provision of this Act, for a year beginning after December 31, 2019

and before January 1, 2021, the amount of “A” that is referred to in subsection

(2) is $1,000,000.

Section 2.1.1 of the Act is amended by adding the following subsection:

calendar year

(1.1) The

amount of “X” in subsection (1) is calculated without reference to subsection

2.1 (2.1).

Commencement

This

Schedule comes into force on the day the Economic and

Fiscal Update Act, 2020 receives Royal Assent.

schedule 2

freedom of information and protection of privacy act

(1) Subsection 37 (2) of the Freedom of

Information and Protection of Privacy Act is amended by striking out “an

inter-ministerial data integration unit” and substituting “a multi-sector data

integration unit”.

(2) Section

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

Right

of access, extra-ministerial data integration unit

(3) Where

an extra-ministerial data integration unit is not an institution, sections 47

to 49 apply, with any modifications prescribed by the regulations, to personal

information that is collected by a member of the extra-ministerial data

integration unit under

Part III.1 as if the extra-ministerial data integration

unit were an institution and, for that purpose, the senior officer of the unit

shall be considered the head.

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

following

definitions:

“extra-ministerial

data integration unit” means a person or entity, or an administrative division

of a person or entity, that is designated as an extra-ministerial data

integration unit in the regulations; (“service extraministériel d’intégration

des données”)

“multi-sector

data integration unit” means,

(

a) an

inter-ministerial data integration unit, or

(

b) an

extra-ministerial data integration unit. (“service

multisectoriel d’intégration des données”)

“senior

officer” means, in respect of an extra-ministerial data integration unit, the

administrative head of the person or entity or another officer of the person or

entity designated in the regulations as the senior officer. (“cadre dirigeant”)

(2) The

definition of “member” in subsection 49.1 (1) of the Act is repealed and the

following substituted:

“member”

means,

(

a) in

relation to an inter-ministerial data integration unit or a ministry data

integration unit, an officer, employee or agent of the ministry in which the

unit is located who works in the unit, and

(

b) in

relation to an extra-ministerial data integration unit, an officer, employee or

agent of the person or entity who works as part of the unit; (“membre”)

Section 49.3 of the Act is amended by striking out “an inter-ministerial data

integration unit” wherever it appears and substituting in each case “a

multi-sector data integration unit”.

(1) Subsection 49.4 (1) of the Act is amended by striking out “an

inter-ministerial data integration unit” in the portion before paragraph 1 and

substituting “a multi-sector data integration unit”.

(2) Paragraph

2 of subsection 49.4 (1) of the Act is repealed and the following substituted:

2. In

the case of an inter-ministerial data integration unit, the personal information

is to be collected from,

i. an

institution, including another inter-ministerial data integration unit or a

ministry data integration unit, or an institution within the meaning of the Municipal Freedom of Information and Protection of Privacy Act ,

ii. an

extra-ministerial data integration unit, or

iii. a

person or entity prescribed by the regulations.

2.1 In

the case of an extra-ministerial data integration unit, the personal

information is to be collected from,

i. an

institution, including a ministry data integration unit or an inter-ministerial

data integration unit, or an institution within the meaning of the Municipal Freedom of Information and Protection of Privacy Act ;

ii. if

the extra-ministerial data integration unit, or the person or entity in which

it is located, is also a prescribed entity mentioned in subsection 45 (1) of

the Personal Health Information Protection Act, 2004 ,

an officer, employee or agent who is responsible for personal health

information collected under that subsection,

iii. another

extra-ministerial data integration unit, or

iv. a

person or entity prescribed by the regulations, but only if the regulations

authorize a member to collect the type of personal information.

(3) Paragraph

4 of subsection 49.4 (1) of the Act is amended by striking out “The minister of

the ministry in which the inter-ministerial data integration unit is located,

or a person designated by the minister” at the beginning and substituting “The

minister of the ministry in which the inter-ministerial data integration unit

is located or the senior officer of the extra-ministerial data integration

unit, as the case may be, or a person designated by the minister or the senior

officer”.

(4) Paragraph

5 of subsection 49.4 (1) of the Act is amended by striking out “inter-ministerial

data integration unit” and substituting “multi-sector data integration unit”.

(5) Subsection

49.4 (4) of the Act is amended by striking out “in paragraph 2 of subsection

(1) or (2)” in the portion before clause (

a) and substituting “in paragraph 2

or 2.1 of subsection (1) or paragraph 2 of subsection (2)”.

(6) Section

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

Same

(5.1) If

an extra-ministerial data integration unit, or the person or entity in which

the unit is located, is also a prescribed entity mentioned in subsection 45

(1) of the Personal Health Information Protection Act, 2004 ,

despite subsection 45 (6) of that Act, an officer, employee or agent of the

prescribed entity who is responsible for personal health information under

subsection 45 (1) of that Act may disclose personal health information under

subsection (1) of this section.

(1) Paragraph 1 of subsection 49.5 (1) of the Act is amended by

striking out “an inter-ministerial data integration unit” wherever it appears

and substituting in each case “a multi-sector data integration unit”.

(2) Paragraphs

3 and 4 of subsection 49.5 (1) of the Act are repealed and the following

substituted:

3. Subject

to subsection (1.1), a member of an inter-ministerial data integration unit or

a ministry data integration unit shall not collect personal health information

from a health information custodian unless the unit is located in the Ministry

of Health or Ministry of Long-Term Care, or if the unit is designated by the

regulations for this purpose.

4. A

member of an extra-ministerial data integration unit may only collect personal

health information if,

i. it

is collected from an inter-ministerial data integration unit or a ministry data

integration unit,

ii. the

extra-ministerial data integration unit is also a prescribed entity mentioned

in subsection 45 (1) of the Personal Health Information

Protection Act, 2004 and information has been collected under that

subsection,

iii. it

is collected from another extra-ministerial data integration unit that is also

a prescribed entity mentioned in subsection 45 (1) of the Personal

Health Information Protection Act, 2004 and that has collected the

personal health information under that subsection, or

iv. the

collection is authorized by the regulations.

(3) Paragraph

5 of subsection 49.5 (1) of the Act is amended by striking out “an

inter-ministerial data integration unit” in the portion before subparagraph i

and substituting “a multi-sector data integration unit”.

(4) Section

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

Collection

of personal health information

(1.1) Paragraphs

3 and 4 of subsection (1) do not have the effect of preventing a member of a

multi-sector data integration unit or a ministry data integration unit from

collecting personal health information from a ministry, even if that ministry

is a health information custodian in respect of some or all of its functions.

Subsection 49.6 (1) of the Act is amended by striking out “an inter-ministerial

data integration unit” in the portion before paragraph 1 and substituting “a

multi-sector data integration unit”.

(1) Section 49.7 of the Act is amended by adding the following

subsection:

Extra-ministerial

data integration unit

(1.1) A

member of an extra-ministerial data integration unit may only use personal

information collected under this Part to link and de-identify the information

under

section 49.6.

(2) Subsection

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

Reporting

on use

(2) The

minister of the ministry in which an inter-ministerial data integration unit or

a ministry data integration unit is located and the senior officer of every

extra-ministerial data integration unit shall publicly report on the use of

personal information under subsection (1) in accordance with the data

standards.

(1) Section 49.9 of the Act is amended by striking out “an

inter-ministerial data integration unit” in the portion before clause (

a) and

substituting “a multi-sector data integration unit”.

(2) Clause

49.9 (

a) of the Act is amended by striking out “inter-ministerial data

integration unit” and substituting “multi-sector data integration unit”.

(3) Subclause

49.9 (d) (

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

(

i) in

the case of a member of an inter-ministerial data integration unit or a

ministerial data integration unit, the ministry or the Government of Ontario

is, or is expected to be, a party,

(i.1) in

the case of a member of an extra-ministerial data integration unit, the unit,

or the person or entity in which the unit is located, as the case may be, is or

is expected to be, a party, or

(4) Section

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

Exception

(2) Clause

(1) (

c) does not apply to an extra-ministerial data integration unit.

(1) Section 49.10 of the Act is amended by striking out the portion

before paragraph 1 and substituting the following:

Notice

of collection

49.10 The minister of the

ministry in which an inter-ministerial data integration unit or a ministry data

integration unit is located and the senior officer of every extra-ministerial

data integration unit shall ensure that a notice is published on a website that

contains the following information respecting any personal information that a

member of the unit intends to collect under this Part:

. . .

(2) Paragraph

5 of

section 49.10 of the Act is amended by striking out “inter-ministerial

data integration unit” and substituting “multi-sector data integration unit”.

(1) Subsection 49.11 (1) of the Act is amended by striking out the

portion before clause (

a) and substituting the following:

Security

and retention

49.11

(1) The

minister of the ministry in which an inter-ministerial data integration unit or

a ministry data integration unit is located and the senior officer of every

extra-ministerial data integration unit shall ensure that any personal

information collected under this

Part is,

. . . .

(2) Clause

49.11 (1) (

b) of the Act is amended by adding “or extra-ministerial data

integration unit” at the end.

(3) Subsection

49.11 (2) of the Act is amended by adding “or the senior officer, as the case

may be” after “the minister”.

(4) Subsection

49.11 (3) of the Act is amended by striking out the portion before clause (

a) and substituting the following:

Notice

of theft, loss, etc., to individual

(3) Subject

to the exceptions and additional requirements, if any, that are prescribed, if

personal information collected under this Part that is in the custody or

control of an inter-ministerial data integration unit, an extra-ministerial

data integration unit or a ministry data integration unit is stolen or lost or

if it is used or disclosed in a manner that is not permitted by this Part, the

minister of the ministry in which the unit is located or the senior officer of

the extra-ministerial data integration unit, as the case may be, shall,

. . . .

(5) Subsection

49.11 (4) of the Act is amended by adding “or the senior officer, as the case

may be” after “the minister”.

(1) Subsections 49.12 (1) and (2) of the Act is amended by striking

out “an inter-ministerial data integration unit” wherever it appears and

substituting in each case “a multi-sector data integration unit”.

(2) Section

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

Same

(2.1) The

Commissioner may determine that a review of the practices and procedures of an

extra-ministerial data integration unit conducted by the Commissioner under the

Personal Health Information Protection Act, 2004 is

satisfactory, in whole or in part, for the purposes of subsection (2) and shall

notify the senior officer of the extra-ministerial data integration of this

determination.

(3) Subsection

49.12 (3) of the Act is amended by striking out “inter-ministerial data

integration unit” in the portion before clause (

a) and substituting

“multi-sector data integration unit”.

(4) Subsection

49.12 (4) of the Act is repealed and the following substituted:

Duty

to assist

(4) Members

of the inter-ministerial data integration unit, extra-ministerial data

integration unit or the ministry data integration unit and the minister of the

ministry in which the unit is located or the senior officer of the

extra-ministerial data integration unit shall co-operate with and assist the

Commissioner in the conduct of the review.

(5) Clauses

49.12 (5) (

a) to (

c) of the Act are repealed and the following substituted:

(

a) in

the case of an inter-ministerial data integration unit or a ministry data

integration unit, the ministry in which the unit is located;

(

b) in

the case of an extra-ministerial data integration unit, the unit or the person

or entity in which the unit is located, as the case may be;

(

c) an

institution, an institution within the meaning of the Municipal

Freedom of Information and Protection of Privacy Act , a person or an

entity that has disclosed personal information to the inter-ministerial data

integration unit, extra-ministerial data integration unit or the ministry data

integration unit, as the case may be, under this Part; or

(

d) an

institution, an institution within the meaning of the Municipal

Freedom of Information and Protection of Privacy Act , a person or entity

to whom a member of the inter-ministerial data integration unit,

extra-ministerial data integration unit or the ministry data integration unit

has disclosed personal information under this Part.

(6) Subsection

49.12 (6) of the Act is repealed and the following substituted:

Same

(6) A

member of an inter-ministerial data integration unit or a ministry data

integration unit, the minister of the ministry in which the unit is located, a

member of an extra-ministerial data integration unit and its senior officer,

the head of an institution referred to in clause (5) (

c) or (d), the

administrative head of any person or entity referred to in either of those

clauses and any person referred to in either of those clauses who is an individual

shall provide the Commissioner with whatever assistance is reasonably necessary

for the conduct of the review, including using any data storage processing or

retrieval device or system to produce a record required by the Commissioner in

readable form.

(7) Subsection

49.12 (7) of the Act is amended by adding “or the senior officer of the

extra-ministerial data integration unit, as the case may be” after “is located”

in the portion before paragraph 1.

(1) Section 49.13 of the Act is amended by adding the following

subsection:

Same

(1.1) The

senior officer of an extra-ministerial data integration unit that collects

personal information under this Part during the course of a year shall ensure

that an annual report for the year is published on a publicly accessible

website on or before April 1 in the following year.

(2) Clause

49.13 (2) (

e) of the Act is amended by striking out “the inter-ministerial data

integration unit or the ministry data integration unit” and substituting “the

multi-sector data integration unit or the ministry data integration unit, as

the case may be”.

Subsection 49.14 (4) of the Act is amended by striking out “an

inter-ministerial data integration unit” and substituting “a multi-sector data

integration unit”.

Subsection 49.15 (3) of the Act is repealed and the following substituted:

Consultation

with Commissioner

(3) A

minister shall consult with the Commissioner before recommending a regulation

to the Lieutenant Governor in Council that,

(

a) designates

a multi-sector data integration unit; or

(

b) permits

the disclosure of personal information for a research purpose under clause 49.9

(1) (

f) or establishes any conditions for the purposes of that clause.

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

Same

(1.0.1) This

Part applies, with any necessary modifications, to a request for access to

personal information made under subsection 48 (1) to an extra-ministerial data

integration unit, as that subsection applies by application of subsection 37

(3).

Subsection 60 (1) of the Act is amended by adding the following clause:

(a.1) prescribing

modifications for the purposes of subsection 37 (3);

Commencement

(1) Subject to subsection (2), this

Schedule comes into force on the

day the Economic and Fiscal Update Act, 2020

receives Royal Assent.

(2) Subsection

1 (2) and sections 15 and 16 come into force on a day to be named by

proclamation of the Lieutenant Governor.

schedule 3

hearings in tribunal proceedings (Temporary measures) act, 2020

Definitions

this Act,

“hearing”

means,

(

a) a

hearing in a proceeding, and

(

b) any

other appearance before a tribunal or a member of a tribunal in the course of a

proceeding, including a case management or other pre-hearing conference or an

alternative dispute resolution process; (“audience”)

“regulations”

means the regulations made under this Act; (“règlements”)

“tribunal”

means a tribunal as defined in the Statutory Powers

Procedure Act . (“tribunal”)

Application

This

Act applies with respect to,

(

a) every

hearing in a proceeding to which the Statutory Powers

Procedure Act applies;

(

b) every

hearing in a proceeding to which the Statutory Powers

Procedure Act would apply if the application of that Act were not

excluded under another Act; and

(

c) every

hearing in any proceeding before a tribunal that may be specified by the

regulations.

Conduct

of hearings

(1) A

tribunal may conduct a hearing in person, electronically, in writing or by a

combination of any of them, as the tribunal considers appropriate.

Directions,

orders

(2) For

the purposes of subsection (1), a tribunal may make any orders or give any

directions that it considers appropriate in the circumstances respecting,

(

a) the

format of a hearing and its conduct; and

(

b) any

matters ancillary to the holding of the hearing, including respecting notice of

the hearing, the service or filing of materials for the hearing, attendance at the

hearing, any recording of the hearing or public access to the hearing.

Rules

(3) Unless

the regulations provide otherwise, a tribunal may make rules for the purposes

of subsection (1) respecting any matters referred to in clause (2) (

a) or (

b) as they relate to hearings before the tribunal.

Same

(4) Rules

made under subsection (3) may be general or particular in their application.

Same

(5) The

Same

(6) Part

III (Regulations) of the Legislation Act, 2006 does

not apply with respect to rules made under subsection (3).

Conflict

(1) In

the event of a conflict between this Act and any of the following, this Act

prevails:

1. The

Statutory Powers Procedure Act and any regulations

made under that Act.

2. Any

other Act and any regulations made under any other Act.

3. Any

rules made by a tribunal under the Statutory Powers

Procedure Act or any other Act.

Same

(2) In

the event of a conflict between a determination, order, direction or rule made

by a tribunal under

section 3 and any of the following, the determination,

order, direction or rule prevails:

1. Any

other Act or regulation that applies with respect to the tribunal including, if

applicable, the Statutory Powers Procedure Act and

its regulations.

2. Any

rules made by the tribunal under any other Act.

Transition,

application to on-going proceedings

This

Act applies with respect to a proceeding commenced before, on or after the day

this Act comes into force.

Regulations

(1) The

Attorney General or such other member of the Executive Council to whom the

administration of this Act may be assigned may make regulations,

(

a) specifying

proceedings to which this Act applies, for the purposes of clause 2 (c);

(

b) providing

that subsection 3 (3) does not apply with respect to a tribunal or class of

tribunals;

(

c) respecting

any matter necessary or advisable to carry out effectively the intent and

purpose of this Act.

Same

(2) A

regulation made under clause (1) (

a) may specify any proceedings listed under

subsection 3 (2) of the Statutory Powers Procedure Act ,

other than in clause 3 (2) (

a) of that Act.

Repeal

This

Act is repealed on a day to be named by proclamation of the Lieutenant

Governor.

Commencement

The Act set out in this

Schedule comes into force on the day the Economic and Fiscal Update Act, 2020 receives Royal

Assent.

Short

title

The

short title of the Act set out in this

Schedule is the Hearings in Tribunal Proceedings (Temporary Measures) Act, 2020 .

schedule 4

ontario guaranteed annual income act

The Ontario Guaranteed Annual Income Act is amended

by adding the following section:

Double

amount, April 1, 2020 to September 30, 2020

5.1 The amount of an

increment payment to an eligible person for the period beginning on April 1,

2020 and ending on September 30, 2020 is the amount payable under

section 2

multiplied by 2.

Commencement

This

Schedule comes into force on the day the Economic and Fiscal Update Act, 2020 receives Royal

Assent.

schedule 5

ontario loan act, 2020

Borrowing

authorized

(1) The

Lieutenant Governor in Council may borrow in any manner provided by the Financial Administration Act such sums, not exceeding a

total aggregate amount of $31.2 billion, as are considered necessary to

discharge any indebtedness or obligation of Ontario or to make any payment

authorized or required by any Act to be made out of the Consolidated Revenue

Fund.

Other

Acts

(2) The

authority to borrow conferred by this Act is in addition to that conferred by

any other Act.

Expiry

(1) No

order in council authorizing borrowing authorized under this Act shall be made

after December 31, 2022.

Same

(2) The

Crown shall not borrow money after December 31, 2023 under the authority of an

order in council that authorizes borrowing under this Act unless, on or before

December 31, 2023,

(

a) the

Crown has entered into an agreement to borrow the money under the order in

council; or

(

b) the

Crown has entered into an agreement respecting a borrowing program and the

agreement enables the Crown to borrow up to a specified limit under the order

in council.

Commencement

The Act set out in this

Schedule comes into force on the day the Economic and Fiscal Update Act, 2020 receives Royal

Assent.

Short

title

The

short title of the Act set out in this

Schedule is the Ontario Loan Act, 2020 .

schedule 6

personal health information protection act, 2004

(1) Section 2 of the Personal Health

Information Protection Act, 2004 is amended by adding the following

definition:

“Crown”

means the Crown in right of Ontario; (“Couronne”)

(2) The

definition of “de-identify” in

section 2 of the Act is amended by striking out

“to remove any information” and substituting “to remove, in accordance with

such requirements as may be prescribed, any information”.

2 Paragraph 2 of the definition of “health

information custodian” in subsection 3 (1) of the Act is repealed and the

following substituted:

2. A

service provider within the meaning of the Home Care and

Community Services Act, 1994 who provides a community service within the

meaning of that Act. A service provider is a health information custodian in

connection with the provision of any community service within the meaning of Home Care and Community Services Act, 1994 , regardless of

whether a particular community service is publicly funded.

The Act is amended by adding the following section:

Electronic

audit log

10.1

(1) Subject

to any prescribed exceptions, a health information custodian that uses

electronic means to collect, use, disclose, modify, retain or dispose of

personal health information shall,

(

a) maintain,

or require the maintenance of, an electronic audit log described in subsection

(4);

(

b) audit

and monitor the electronic audit log as often as is required by the

regulations; and

(

c) comply

with any requirements that may be prescribed.

Access

by Commissioner

(2) A

health information custodian referred to in subsection (1) shall provide a copy

of the electronic audit log to the Commissioner, upon request.

Same

(3) Despite

subsection 60 (13), the Commissioner may be provided with a copy of the

electronic audit log even if it contains personal health information.

Content

of log

(4) The

electronic audit log must include, for every instance in which a record or part

of a record of personal health information that is accessible by electronic

means is viewed, handled, modified or otherwise dealt with,

(

a) the

type of information that was viewed, handled, modified or otherwise dealt with;

(

b) the

date and time on which the information was viewed, handled, modified or

otherwise dealt with;

(

c) the

identity of all persons who viewed, handled, modified or otherwise dealt with

the personal health information;

(

d) the

identity of the individual to whom the personal health information relates; and

(

e) any

other information that may be prescribed.

(1) Subsection 34 (2) of the Act is amended by adding the following

clause:

(b.1) if

the person is prescribed and is collecting or using the health number, as the

case may be, with the express consent of the other person, for the purpose of

accurately identifying the other person’s records of personal health

information, verifying their identity or linking their records of personal

health information, subject to the additional requirements, if any, that are

prescribed;

(2) Section

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

Collection,

use and disclosure, non-provincially funded health resource

(6) Subject

to the additional requirements, if any, that are prescribed, a health

information custodian that is providing health care to a person may collect,

use or disclose the person’s health number with the consent of the person for

the purpose of accurately identifying the person’s records of personal health

information, verifying their identity or linking their records of personal

health information, even where the health information custodian is not

providing a provincially funded health resource.

Same,

provincially funded health resource

(7) Subject

to the additional requirements, if any, that are prescribed, a health

information custodian that has collected a health number for purposes related

to the provision of a provincially funded health resource to a person may use

the health number for the purpose of accurately identifying the person’s

records of personal health information, verifying their identity or linking

their records of personal health information.

Other

permitted collection, etc. not affected

(8) Nothing

in subsection (6) or (7) limits a health information custodian’s authority to

collect, use or disclose a health number as otherwise permitted or required by

this Act.

Clauses 39 (2) (

a) and (

b) of the Act are amended by adding “or the Immunization of School Pupils Act ” at the end of each

clause.

Section 44 of the Act is amended by adding the following subsection:

Same

(1.1) For

greater certainty, the decision of only one research ethics board is sufficient

for the purposes of subclause (1) (a) (iii).

Section 45 of the Act is amended by adding the following subsection:

Additional

uses, extra-ministerial data integration unit

(7) Despite

subsection (6), if an entity that receives personal health information under

subsection (1) is an extra-ministerial data integration unit within the meaning

Part III.1 of the Freedom of Information and Protection

of Privacy Act , or if such an extra-ministerial data integration unit is

located within the entity, the entity may also use the personal health information

for a purpose set out in

section 49.2 of that Act if the entity complies with

Part III.1 of that Act as if it were initially collecting the personal health

information.

(1) Section 46 of the Act is repealed and the following substituted:

Health

care payments

(1) If

requested by the Minister or the minister of a prescribed ministry, a health

information custodian shall disclose personal health information to the

minister who made the request for the purpose of determining, providing,

monitoring or verifying payment or funding for health care funded wholly or in

part by the Ministry, the prescribed ministry, a local health integration

network or the Agency or for goods used for health care funded wholly or in

part by one or more of them.

Disclosure

by minister

(2) The

Minister or a minister of a prescribed ministry may disclose information

collected under subsection (1) to any person for a purpose set out in that

subsection if the disclosure is reasonably necessary for that purpose.

Other

information

(3) The

Minister or minister of a prescribed ministry, as the case may be, who makes a

request under subsection (1) shall not collect, use or disclose personal health

information if other information will serve the purpose of the collection, use

or disclosure.

Extent

of information

(4) The

Minister or minister of a prescribed ministry, as the case may be, who makes a

request under subsection (1) shall not collect, use or disclose more personal

health information than is reasonably necessary to meet the purpose of the

collection, use or disclosure, as the case may be.

(2) Subsection

46 (1) of the Act, as re-enacted by subsection (1), is amended by striking out

“a local health integration network”.

Section 52 of the Act is amended by adding the following subsection:

Format

of records

(1.1) The

right to access a record of personal health information includes the right to

access the record in an electronic format that meets the prescribed

requirements, subject to any restrictions, additional requirements or

exceptions that may be prescribed.

The Act is amended by adding the following section:

Consumer

electronic service providers

54.1

(1) In this

section,

“consumer

electronic service provider” means a person who provides electronic services to

individuals at their request, primarily for,

(

a) the

purpose of allowing those individuals to access, use, disclose, modify,

maintain or otherwise manage their records of personal health information, or

(

b) such

other purposes as may be prescribed.

Prescribed

requirements

(2) In

providing electronic services to an individual, a consumer electronic service

provider shall comply with the prescribed requirements.

Health

number

(3) Despite

section 34, a consumer electronic service provider may, if authorized by the

individual who requested the provider’s services, collect and use health

numbers in accordance with any prescribed rules in order to verify the identity

of an individual or for any other prescribed purpose.

Health

information custodians

(4) A

health information custodian that provides personal health information to a

consumer electronic service provider shall comply with any prescribed

requirements or procedures.

Not

required to respond through consumer electronic service provider

(5) For

greater certainty, a health information custodian that receives an individual’s

request for access to their records of personal health information from a

consumer electronic service provider is not required to provide the personal

health information to the consumer electronic service provider in responding to

the request.

Section 55.9 of the Act is repealed and the following substituted:

Collection

of information by Ministry

55.9

(1) Despite

section 55.5, members of a ministry data integration unit located within the

Ministry may collect personal health information by means of the electronic

health record for the purposes set out in

section 49.2 of the Freedom of Information and Protection of Privacy Act in

accordance with the requirements set out in

Part III.1 (Data Integration) of

that Act.

other uses and disclosures permitted

(2) Despite

any other provision in this Act or the regulations, members of a ministry data

integration unit shall not use or disclose the personal health information

collected under subsection (1) except as authorized by this

section or by

Part

III.1 of the Freedom of Information and Protection of

Privacy Act .

Direction

to prescribed organization

(3) A

member of a ministry data integration unit located within the Ministry may

issue a direction requiring the prescribed organization to provide members of

the ministry data integration unit with the information that the members are

authorized to collect under subsection (1), and the prescribed organization

must comply with the direction.

Terms

and conditions

(4) A

direction made under subsection (3) may specify the form, manner and timeframe

in which the information that is the subject of the direction is to be provided

to the ministry data integration unit.

Disclosure

(5) If

members of a ministry data integration unit collect personal health information

by means of the electronic health record under subsection (1), the disclosure

of the personal health information to the members of the ministry data

integration unit by the health information custodian who provided it to the

prescribed organization is permitted under this Act.

Definitions

(6) In

this section, “member” and “ministry data integration unit” have the same

meanings as in

Part III.1 of the Freedom of Information

and Protection of Privacy Act .

The Act is amended by adding the following section:

Provision

of personal health information to, and collection by, coroners and medical

officers of health

Provision

to coroner

55.9.1

(1) Where

the prescribed requirements, if any, are met, the prescribed organization may

provide personal health information that is accessible by means of the

electronic health record to a coroner in relation to an investigation conducted

under the Coroners Act .

Collection

by medical officer of health

(2) The

Chief Medical Officer of Health or a medical officer of health within the

meaning of the Health Protection and Promotion Act

may collect personal health information by means of the electronic health

record for purposes related to their duties under that Act or the Immunization of School Pupils Act .

Disclosure

(3) Personal

health information may be provided or collected in accordance with subsection

(1) or (2) despite any provision of sections 55.5, 55.6 and 55.7.

Subsection 55.12 (1) of the Act is repealed and the following substituted:

Practices

and procedures review

(1) The

Commissioner shall review the practices and procedures of the prescribed

organization referred to in paragraph 14 of

section 55.3 every three years

after they are first approved or reviewed, as the case may be, to determine if

the practices and procedures continue to meet the requirements of subparagraph 14

i of

section 55.3 and, after the review, the Commissioner may renew the

approval.

Clause 55.14 (2) (

g) of the Act is repealed.

(1) Section 60 of the Act is amended by adding the following

subsection:

Inspection

of record without consent

(12.1) Despite

subsections (2) and (12), the Commissioner shall not inspect a record of,

require evidence of, or inquire into personal health information without the

consent of the individual to whom it relates except in the circumstances

referred to in subsections (13) and (14.1).

(2) Subsection

60 (13) of the Act is amended by striking out the portion before clause (

a) and

substituting the following:

Same,

public interest

(13) The

Commissioner may inspect a record of, require evidence of, or inquire into

personal health information without the consent of the individual to whom it

relates if,

. . . .

(3) Section

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

Inspection

of record without consent, abandoned records

(14.1) The

Commissioner may inspect a record of, require evidence of, or inquire into

personal health information without the consent of the individual to whom it

relates if the Commissioner determines or has reasonable grounds to suspect

that the record of personal health information has been abandoned.

(1) Subsection 61 (1) of the Act is amended by adding the following

clause:

(f.1) make

an order requiring a health information custodian or a class of health

information custodians to cease providing personal health information to a

consumer electronic service provider;

(2) Subsection

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

(h.1) make

an order in accordance with

section 61.1 requiring any person whose activities

the Commissioner reviewed to pay an administrative penalty in the amount set

out in the order if the Commissioner is of the opinion that the person has

contravened this Act or its regulations;

The Act is amended by adding the following section:

Administrative

penalties

61.1

(1) An order

requiring a person to pay an administrative penalty may be issued under clause

61 (1) (h.1) for the purposes of,

(

a) encouraging

compliance with this Act and its regulations; or

(

b) preventing

a person from deriving, directly or indirectly, any economic benefit as a

result of a contravention of this Act or its regulations.

Amount

of administrative penalty

(2) The

amount of an administrative penalty for a contravention shall,

(

a) reflect

the purposes referred to in subsection (1); and

(

b) be

determined by the Commissioner in accordance with the regulations made under

this Act.

Two-year

limitation

(3) An

order requiring a person to pay an administrative penalty shall not be issued

under this

section more than two years after the day the most recent

contravention on which the order is based first came to the knowledge of the

Commissioner.

Content

of order of administrative penalty

(4) An

order requiring a person to pay an administrative penalty shall,

(

a) contain

or be accompanied by a description of the contravention; and

(

b) set

out the amount of the penalty to be paid and specify the time and manner of the

payment.

Payment

to Minister of Finance

(5) A

person who is required to pay an administrative penalty shall pay the penalty

to the Minister of Finance.

Subsection 62 (1) of the Act is amended by striking out “to (h)” and

substituting “to (h.1)”.

Section 63 of the Act is amended by adding the following subsections:

Interest

(2) Section

129 of the Courts of Justice Act applies in respect

of an order requiring a person to pay an administrative penalty under clause 61

(1) (h.1) and, for the purpose, the date on which the order is filed under

subsection (1) is deemed to be the date of the order that is referred to in

section 129 of the Courts of Justice Act .

Debt

due to the Crown

(3) An

administrative penalty imposed under clause 61 (1) (h.1) that is not paid in

accordance with the terms of the order is a debt due to the Crown, and the

Crown may recover the debt by action or by any other remedy or procedure

available by law to the Crown for the collection of debts owed to the Crown.

(1) Clause 64 (3) (

b) of the Act is amended by striking out “to (h)”

and substituting “to (h.1)”.

(2) Subsection

64 (4) of the Act is amended by striking out “to (h)” and substituting “to

(h.1)”.

The Act is amended by adding the following section:

Enforcement

measures

65.1 The use of an

enforcement measure provided for in this Act in respect of a contravention of

this Act or its regulations does not prohibit the use, at the same time or

different times, of any other enforcement measure or remedy provided for in

this Act or otherwise available in law in respect of the same contravention.

The Act is amended by adding the following section:

Production

order

71.1

(1) On

application without notice by a provincial offences officer, a justice may

issue a production order to a person, other than a person under investigation

for an offence, requiring the person to,

(

a) produce

documents or copies of documents, certified by affidavit to be true copies, or

produce data; or

(

b) prepare

a document based on documents or data already in existence and produce it.

Contents

of order

(2) A

production order must stipulate when, where and how the documents or data are

to be produced, and to whom they are to be produced.

Grounds

(3) A

justice may make a production order if satisfied by information given under

oath or affirmation that there are reasonable grounds to believe that,

(

a) an

offence under this Act has been or is being committed;

(

b) the

document or data will provide evidence respecting the offence or suspected

offence; and

(

c) the

person who is subject to the order has possession or control of the document or

data.

Conditions

(4) A

production order may contain any conditions the justice considers advisable.

Evidence

(5) A

copy of a document or data produced under this section, on proof by affidavit

that it is a true copy, is admissible in evidence in proceedings under this Act

and has the same probative force as the original document or data would have if

it had been proved in the ordinary way.

return of copies

(6) Copies

of documents or data produced under this

section are not required to be

returned to the person who provided them.

Compliance

required

(7) A

person to whom a production order is directed shall comply with the order

according to its terms.

Definitions

(8) In

this section, “justice” and “provincial offences officer” have the same

meanings as in the Provincial Offences Act .

Clauses 72 (2) (

a) and (

b) of the Act are repealed and the following

substituted:

(

a) if

the person is a natural person, to a fine of not more than $200,000 or to a

term of imprisonment of not more than 1 year, or to both; or

(

b) if

the person is not a natural person, to a fine of not more than $1,000,000.

24 (1) Subsection 73 (1) of the Act

is amended by adding the following clause:

(l.1) prescribing

circumstances in which a person who compiles or maintains a registry of

personal health information referred to in clause 39 (1) (

c) may use or

disclose personal health information;

(2) Subsection

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

(m.1) governing

the services provided by consumer electronic service providers within the

meaning of

section 54.1, including their collection, use and disclosure of

personal health information, the use of those services by health information

custodians as well as by individuals and the rights of those individuals with

regard to the services;

(3) Subsection

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

(o.1) governing

administrative penalties imposed by the Commissioner under clause 61 (1) (h.1)

and all matters necessary and incidental to the administration of a system of

administrative penalties under this Act;

(o.2) governing

the de-identification of personal health information and the collection, use

and disclosure of de-identified information by health information custodians

and any other persons;

(4) Section

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

Regulations

respecting administrative penalties

(5) Without

limiting the generality of clause (1) (o.1), regulations made under that clause

may prescribe specific amounts of administrative penalties or provide that the amounts

of administrative penalties be based on the type of the contravention in

question, on the contravention history of the person required to pay the

administrative penalty or on whether the person is or is not a natural person.

The

People’s Health Care Act, 2019

Subsection 17 (8) of

Schedule 3 to The People’s Health

Care Act, 2019 is repealed.

Amendments

in respect of Bill 175 — Connecting People to Home and

Community Care Act, 2020

(1) This

section only applies if Bill 175 ( Connecting

People to Home and Community Care Act, 2020 ), introduced on February 25,

2020, receives Royal Assent.

(2) References

in this

section to provisions of Bill 175 are references to those provisions as

they were numbered in the first reading version of the Bill.

(3) On

the later of the day this subsection comes into force and the day subsection 8

(4) of

Schedule 3 to Bill 175 comes into force, paragraph 3 of the definition

of “health information custodian” in subsection 3 (1) of the Act is amended by

adding “A health service provider or person or entity that is part of an

Ontario Health Team is a health information custodian in connection with the

provision of any home and community care service within the meaning of the Connecting Care Act, 2019 , even where a particular home

and community care service is not funded under that Act.” at the end.

Commencement

(1) Subject to subsection (2), this

Schedule comes into force on the

day the Economic and Fiscal Update Act, 2020

receives Royal Assent.

(2) Subsection 1 (2),

section 3,

subsection 8 (2), sections 10, 11, 12 and 13, subsection 24 (2) and

section 26

come into force on a day to be named by proclamation of the Lieutenant

Governor.

schedule 7

taxation act, 2007

Subsection 84 (1) of the Taxation Act, 2007 is

amended by adding the following paragraph:

11.1 A

regional opportunities investment tax credit under

section 97.1.

(1) Clause (

b) of the definition of “C” in subsection 92 (5.1.2) of

the Act is amended by striking out “salary and wages paid to Ontario-based individuals”

and substituting “remuneration paid by the corporation”.

(2) Section

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

Remuneration

paid by corporation

(5.1.3) For

the purposes of clause (

b) of the definition of “C” in subsection (5.1.2),

remuneration paid by a corporation means that portion of the corporation’s

eligible service contract expenditure for the year or a previous taxation year

in respect of the production that is paid to,

(

a) an

Ontario-based individual at the time the amount is paid and who is not an

employee of the corporation, to the extent that the amount paid,

(

i) is

attributable to services personally rendered by the individual in Ontario in respect

of the production, or

(ii) is

attributable to and does not exceed the salary or wages paid by the individual

to the individual’s employees at a time when they were Ontario-based

individuals for personally rendering services in Ontario in respect of the

production;

(

b) another

corporation that is a taxable Canadian corporation, to the extent that the

amount paid is attributable to and does not exceed the salary or wages paid to

the other corporation’s employees at a time when they were Ontario-based

individuals for personally rendering services in Ontario in respect of the

production;

(

c) another

corporation that is a taxable Canadian corporation, all the issued and

outstanding shares of the capital stock of which (except directors’ qualifying

shares) belong to an Ontario-based individual and the activities of which

consist principally of the provision of the individual’s services, to the

extent that the amount paid is attributable to services rendered personally in

Ontario by the individual in respect of the production; or

(

d) a

partnership, to the extent that the amount paid,

(

i) is

attributable to services personally rendered in respect of the production by an

Ontario-based individual who is a member of the partnership, or

(ii) is

attributable to and does not exceed the salary or wages paid by the partnership

to its employees at a time when they were Ontario-based individuals for

personally rendering services in Ontario in respect of the production.

The Act is amended by adding the following section:

Regional

opportunities investment tax credit

97.1

(1) A

corporation that is a qualifying corporation and that complies with the

requirements of this

section may claim an amount for the taxation year in

respect of and not exceeding the corporation’s regional opportunities

investment tax credit for the year.

Amount

of tax credit

(2) The

amount of a qualifying corporation’s regional opportunities investment tax

credit for a taxation year is equal to 10 per cent of the lesser of the

following amounts:

1. The

amount calculated using the formula,

A/365

× $450,000

which,

“A” is

the number of days in the taxation year.

2. The

amount calculated using the formula,

(B/365

× C) + D

which,

“B” is

the number of days in the taxation year,

“C” is

the lesser of $450,000 and the amount of the corporation’s eligible

expenditures in the taxation year that exceeds $50,000, and

“D” is

the amount of the corporation’s unclaimed expenditure balance for the taxation

year, if any, as determined under subsection (5).

Qualifying

corporation

(3) A

corporation is a qualifying corporation for a taxation year for the purposes of

this

section if,

(

a) it

is a Canadian-controlled private corporation throughout the taxation year;

(

b) it

is not exempt from tax for the taxation year under

Part III; and

(

c) it

carries on business in Ontario in the taxation year through a permanent

establishment in Ontario.

Eligible

expenditure

(4) An

expenditure incurred by a corporation is an eligible expenditure of the

corporation for the purposes of this

section if,

(

a) the

expenditure is incurred by the corporation,

(

i) in

the taxation year or a preceding taxation year in respect of the acquisition of

eligible property,

(ii) at

a time when the corporation has a permanent establishment in Ontario,

(iii) at

a time when the corporation was a qualifying corporation; and

(

b) at

the end of the taxation year in which the property is considered to be

available for use by the corporation, the expenditure is part of the capital cost

of the property to the corporation.

Unclaimed

expenditure balance

(5) The

unclaimed expenditure balance of a qualifying corporation for a taxation year

is the total of all amounts, if any, determined under subsection (6) in respect

of a short year that commenced less than 365 days before the taxation year.

Same

(6) For

the purposes of subsection (5), an amount in respect of a short year is the

amount calculated using the formula,

× F

which,

“E” is

the lesser of $450,000 and the amount of eligible expenditures in the short

year that exceeds $50,000, and

“F” is

the lesser of,

(

a) the

amount calculated using the formula,

(365

– G)/365

which,

“G” is

the number of days in the period that commences on the first day of the short

year and ends on the day before the commencement of the taxation year, and

(

b) the

amount determined by dividing the number of days in the taxation year by 365.

Associated

corporations

(7) Despite

subsections (1) and (2), the regional opportunities investment tax credit for a

qualifying corporation that is associated with one or more other corporations

during a particular taxation year is nil unless each of the other corporations

has agreed in writing to waive its right to claim a credit under this

section

for any taxation year of the other corporation that overlaps with the

particular taxation year and the waiver has been filed with the Ontario

Minister.

Amalgamation

(8) Despite

any other provision of this section, a qualifying corporation formed as a

result of the amalgamation of two or more predecessor corporations shall not

claim a credit under this

section for any expenditure incurred in respect of

eligible property by a predecessor corporation that was not a qualifying

corporation at the time the expenditure was incurred.

Expenditure

under a contract

(9) If

a corporation incurs an expenditure in respect of eligible property under a

contract with a person or partnership with which the corporation does not deal

at arm’s length at the time the expenditure was incurred or at the time the

contract was entered into, the expenditure shall not be included in the

corporation’s eligible expenditures in respect of the eligible property.

Exceptions

re eligible property

(10) Despite

subsections (1) and (2), no credit shall be allowed in respect of property that

would otherwise be eligible property, if any of the following circumstances

exist:

1. The

property was acquired by the corporation from a person or partnership with

which the corporation did not deal at arm’s length.

2. The

property was acquired in circumstances where the property was previously owned

by the corporation or by a person or partnership with which the corporation was

not dealing at arm’s length at any time when the property was owned or acquired

by the person or partnership.

3. The

property was acquired from a person or partnership,

i. who

has a right or option to acquire all or part of the property in the future, or

ii. who

has granted a right or option to any other person or partnership to acquire the

property in the future.

4. The

property is prescribed by the Minister of Finance for the purposes of this

section.

5. The

property satisfies such criteria as may be prescribed by the Minister of

Finance.

Review

(11) The

Minister of Finance shall conduct a review of the effectiveness of the regional

opportunities investment tax credit not later than the third anniversary of the

day the Economic and Fiscal Update Act, 2020 received

Royal Assent, and not later than every third anniversary thereafter.

Qualifying

region

(12) Subject

to subsection (13), the following is the qualifying region for the purpose of

the definition of “eligible property” in subsection (14):

1. The

following geographic areas named and described in

Schedule 1 to Ontario

Regulation 180/03 (Division of Ontario into Geographic Areas) made under the Territorial Division Act, 2002 :

i. Bruce.

ii. Chatham-Kent.

iii. Elgin.

iv. Essex.

v. Frontenac.

vi. Grey.

vii. Haliburton.

viii. Hastings.

ix. Huron.

x. Kawartha

Lakes.

xi. Lambton.

xii. Lanark.

xiii. Leeds and Grenville.

xiv. Lennox

and Addington.

xv. Middlesex.

xvi. Northumberland.

xvii. Oxford.

xviii. Perth.

xix. Peterborough.

xx. Prescott

and Russell.

xxi. Prince

Edward.

xxii. Renfrew.

xxiii. Stormont,

Dundas and Glengarry.

2. The

following geographic areas named and described in

Schedule 2 to Ontario

Regulation 180/03 (Division of Ontario into Geographic Areas) made under the Territorial Division Act, 2002 :

i. Algoma.

ii. Cochrane.

iii. Kenora.

iv. Manitoulin.

v. Muskoka.

vi. Nipissing.

vii. Parry

Sound.

viii. Rainy

River.

ix. Sudbury.

x. Thunder

Bay.

xi. Timiskaming.

3. Any

other area prescribed by the Minister of Finance.

Excluded

areas

(13) The

Minister of Finance may prescribe any portion of land in any of the geographic

areas set out in paragraph 1 or 2 of subsection (12), including the entire

geographic area, to not be part of the qualifying region for the purposes of

the definition of “eligible property” in subsection (14).

Definitions

(14) In

this section,

“eligible

property” means, in respect of a taxation year, property that satisfies all of

the following criteria:

1. The property is capital property of the

qualifying corporation that is depreciable property and, for the taxation year,

i. is,

subject to paragraph 2, included in Class 1 of

Schedule II to the Federal

regulations, or

ii. is

included in Class 6 of that Schedule.

2. If

the property is included in Class 1 of

Schedule II to the Federal regulations

as a result of an election made under subsection 1103 (1) of those regulations,

the property would otherwise not be included in Class 2, 3, 4, 5, 7, 8, 9, 10,

11 or 12 of that

Schedule had the election not been made.

3. The

property is considered to become available for use by the qualifying

corporation on or after March 25, 2020 and in the taxation year.

4. If

the property is a building, or an addition or alteration to a building, at

least 90 per cent of the floor space of the building is used at the end of the

taxation year for a non-residential use.

5. The

property is located wholly within the qualifying region at the time the

property is considered to become available for use by the qualifying corporation.

6. The

property satisfies such other criteria as may be prescribed by the Minister of

Finance; (“bien admissible”)

“short

year” means a taxation year of a qualifying corporation where the year is less

than 365 days and the corporation claimed a regional opportunities investment

tax credit. (“exercice court”)

Available

for use

(15) For

the purposes of this section, a property is considered to become available for

use at the time the property is considered to become available for use under

subsection 13 (26) of the Federal Act.

Commencement

(1) Subject to subsection (2), this

Schedule comes into force on the

day the Economic and Fiscal Update Act, 2020

receives Royal Assent.

(2) Section

2 is deemed to have come into force on June 4, 2015.

Date Bill stage Event Outcome Committee

March 25, 2020

Royal Assent

Royal Assent received

March 25, 2020

Third Reading

Vote

Carried

March 25, 2020

Third Reading

Question put

March 25, 2020

Second Reading

Ordered for Third Reading pursuant to the Order of the House

March 25, 2020

Second Reading

Vote

Carried

March 25, 2020

Second Reading

Debated

March 25, 2020

First Reading

Motion to arrange proceedings

March 25, 2020

First Reading

Vote

Carried

Debates and Progress

First Reading

March 25, 2020

Minister's Statement and Ms. Andrea Horwath and Mr. John Fraser and Mr. Mike Schreiner

Motion to Arrange Proceedings

March 25, 2020

Declared carried.

Committee

Second Reading

March 25, 2020

Principal Debaters :

Hon. Rod Phillips, Mr. Stan Cho, Ms. Sandy Shaw, Mr. Randy Hillier, Mr. Gilles Bisson, Mr. Mike Schreiner, Ms. Sara Singh, Ms. Mitzie Hunter

Declared carried. Ordered for third reading pursuant to the order of the House.

Committee

Third Reading

March 25, 2020

Declared carried.

Royal Assent

Wednesday, March 25, 2020

Acts affected - Bill 188

Most Ontario public acts are available electronically; to view copies of the Acts to be amended by this bill visit e-laws

Employer Health Tax Act

Freedom of Information and Protection of Privacy Act

Ontario Guaranteed Annual Income Act

Personal Health Information Protection Act, 2004

Taxation Act, 2007

Legislative Assembly of Ontario

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