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Bill 111, Tax Relief at the Pumps Act, 2022

Bethlenfalvy, Hon. Peter Minister of Finance

Royal Assent received. Statutes of Ontario 2022,

chapter 13

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Bill 111 Royal Assent (PDF)

EXPLANATORY

NOTE

This Explanatory Note was written as a reader’s

aid to Bill 111 and does not form part of the law.

Bill 111 has been enacted as

Chapter 13 of the Statutes of Ontario, 2022.

SCHEDULE 1

FUEL TAX ACT

The

Schedule amends the Fuel Tax Act to provide for a

reduction of 5.3 cents per litre to the tax payable to the Minister by

purchasers of clear fuel (with the exception of clear fuel that is received or

used to operate railway equipment operated on rails in connection with a public

transportation system). The reduction applies to tax that is payable during the

period beginning on July 1, 2022 and ending on December 31, 2022, as well as to

tax payable after that period if the clear fuel in respect of which the tax is

payable was purchased by a retail dealer during that period. Amendments are

also made to provide for distinct rules that apply where a collector,

distributor, importer, retail dealer or wholesaler seeks to recover from the

Minister an excess payment of tax on clear fuel that arose

from paying more tax than the reduced amount . In

particular, these rules deal with the deadline by which applications to be

reimbursed in respect of such excess payment must be made and allow for retail

dealers and wholesalers who are not collectors, distributors or importers to

make such applications through the person to whom the payment giving rise to

the excess payment was made. The Minister is provided with regulation-making

authority to address any matters that may arise from the temporary reduction.

addition, amendments are made to

section 18 of the Act to allow the Minister to

require that any retail dealer, wholesaler, distributor, importer or collector

complete reports respecting fuel inventory.

SCHEDULE 2

GASOLINE TAX ACT

The

Schedule amends the Gasoline Tax Act to provide for

a reduction of 5.7 cents per litre to the tax payable to the Minister by

purchasers of gasoline. The reduction applies to tax that is payable during the

period beginning on July 1, 2022 and ending on December 31, 2022, as well as to

tax payable after that period if the gasoline in respect of which the tax is

payable was purchased by a retailer during that period. The reduction does not,

however, apply to tax payable on leaded gasoline. Amendments are also made to

provide for distinct rules that apply where a collector, importer, retailer or

wholesaler seeks to recover from the Minister an overpayment of tax on gasoline

that arose from paying more tax than the reduced amount. In particular, these

rules deal with the deadline by which applications to be reimbursed in respect

of such overpayments must be made and allow for retailers and wholesalers who

are not collectors or importers to make such applications through the person to

whom the payment giving rise to the overpayment was made. Finally, the Minister

is provided with regulation-making authority to address any matters that may

arise from the temporary reduction.

Bill 111 2022

Act to amend the Fuel Tax Act and the Gasoline Tax Act with respect to a

temporary reduction to the tax payable on certain clear fuel and on gasoline

CONTENTS

Contents

of this Act

Commencement

Short

title

Schedule 1

Fuel

Tax Act

Schedule 2

Gasoline

Tax 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) Except as otherwise provided in this

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

(2) The

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

Short

title

3 The

short title of this Act is the Tax

Relief at the Pumps Act, 2022 .

SCHEDULE 1

FUEL TAX ACT

Section 2 of the Fuel Tax Act is amended by adding

the following subsection:

Temporary

reduction to rate, clear fuel

(1.1) Despite

clause (1) (b), the tax on clear fuel provided for in that clause shall be

reduced by 5.3 cents per litre of clear fuel if,

(

a) the

tax is payable during the period beginning on July 1, 2022 and ending on

December 31, 2022; or

(

b) the

tax is payable after that period, but the clear fuel in respect of which the

tax is payable was purchased by a retail dealer during that period.

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

Inventory

report

(1.2) The

Minister may, for any purpose related to the administration or enforcement of

this Act and the regulations, require a retail dealer, wholesaler, distributor,

importer or collector to complete an inventory report showing all fuel that the

retail dealer, wholesaler, distributor, importer or collector owns or has in

its possession on one or more specified dates.

Same

(1.3) The

inventory report shall contain such other information that the Minister may

require and the report shall be given to the Minister within the period of time

specified by the Minister.

Section 21 of the Act is amended by adding the following subsections:

Limitation,

tax paid at non-reduced rate

(6.1) Despite

subsection (6), a refund of an amount transmitted to the Minister in excess of

the tax collectable or payable by a person under this Act shall not be refunded

under this

section if the excess payment resulted from the payment of an amount

of tax on clear fuel in excess of the amount that is actually payable after

applying the reduction set out in subsection 2 (1.1) unless,

(

a) if

the refund is being sought by a collector, distributor or importer, the collector,

distributor or importer makes an application in respect of the refund to the

Minister on or before October 31, 2022 or any applicable later deadline

prescribed by the Minister for the purposes of this clause, subject to

subsection (6.3); and

(

b) if

the refund is being sought by a retail dealer or wholesaler who is not a

collector, distributor or importer, the retail dealer or wholesaler,

(

i) has

made reasonable efforts to obtain the refund under

section 21.0.1 from the

person to whom the payment giving rise to the excess payment was made or has

been required by the Minister under subsection 21.0.1 (7) to apply for the

refund under this section, and

(ii) makes

an application in respect of the refund to the Minister on or before December

15, 2022 or any applicable later deadline prescribed by the Minister for the

purposes of this clause, subject to subsection (6.3).

Interest

(6.2) Despite

anything in this Act or the regulations, no interest shall be paid on a refund

of any excess payment of tax described in subsection (6.1).

Extension

(6.3) The

Minister may permit an application to be made at a later date than the

applicable deadline under clause (6.1) (

a) or subclause (6.1) (b) (ii) if, in

the Minister’s opinion, there are mitigating circumstances explaining why the

application could not be made before the applicable deadline.

The Act is amended by adding the following section:

Refund

by collector, excess payment resulting from temporary reduction

21.0.1

(1) A retail

dealer or a wholesaler who is not a collector, a distributor or an importer and

who made a payment resulting in an excess payment of tax described in

subsection 21 (6.1) may apply to the Minister for a refund through the person

from whom the retail dealer or wholesaler purchased the clear fuel.

Evidence

on application

(2) In

making any application under subsection (1), the retail dealer or wholesaler

shall provide to the person from whom the clear fuel was purchased such

information and documents respecting their entitlement to the refund as the

Minister may require and shall do so in the form and manner specified by the

Minister.

Deadline

(3) Subject

to subsection (4), an application for a refund under this

section must be made

to the person from whom the clear fuel was purchased on or before,

(

a) October

31, 2022; or

(

b) any

applicable later deadline prescribed by the Minister for the purposes of this

subsection.

Extension

(4) The

Minister may permit an application to be made at a later date than the

applicable deadline under subsection (3) if, in the Minister’s opinion, there

are mitigating circumstances explaining why the application could not be made

before the applicable deadline.

Refund

of amount or application to other liability

(5) Upon

receipt of an application under subsection (1), the person from whom the clear

fuel was purchased shall determine whether the applicant is entitled to the

amount requested as a refund, or any portion of it, and refund the amount, if

any, to which the person has determined the applicant is entitled or apply it

to other amounts owed to the person by the applicant in respect of a purchase

of clear fuel.

Refusal

of refund, notice

(6) If

the person from whom the clear fuel was purchased determines that the applicant

is not entitled to be refunded the amount requested, or any portion of it, the

person shall provide notice to the applicant of the determination and the

reasons for the determination.

Exception

(7) Where

the Minister considers it appropriate to do so, the Minister may require a

retail dealer or a wholesaler referred to in subsection (1) to apply for

refunds under

section 21.

Deemed

refund by Minister

(8) A

refund made under this

section shall be deemed to have been made by the

Minister.

Subsection 29 (2) of the Act is amended by adding the following clause:

(

x) providing

for anything which, in the Minister’s opinion, is necessary or advisable to

address any matters arising from the temporary reduction to the tax on clear

fuel provided for in subsection 2 (1.1), including any matters respecting

refunds provided for in

section 21.0.1.

Commencement

This

Schedule comes into force on the day the Tax Relief at the Pumps

Act, 2022

receives Royal Assent.

SCHEDULE 2

GASOLINE TAX ACT

Section 2 of the Gasoline Tax Act is amended by

adding the following subsections:

Temporary

reduction to rate

(1.1) Despite

subsection (1) and subject to subsection (1.2), the tax provided for in

subsection (1) shall be reduced by 5.7 cents per litre of gasoline if,

(

a) the

tax is payable during the period beginning on July 1, 2022 and ending on

December 31, 2022; or

(

b) the

tax is payable after that period, but the gasoline in respect of which the tax

is payable was purchased by a retailer during that period.

Non-application

of reduction to leaded gasoline

(1.2) The

reduction set out in subsection (1.1) does not apply to tax payable on leaded

gasoline.

Section 28 of the Act is amended by adding the following subsections:

Limitation,

overpayments resulting from temporary reduction

(4.1) Despite

subsections (1) and (4), no refund or application of an overpayment of tax

shall be made under

this

section

if the overpayment resulted from the payment of a greater amount of tax on

gasoline than the amount that is actually payable after applying the reduction

set out in subsection 2 (1.1) unless,

(

a) if

the refund or application of an overpayment of tax is being sought by a

collector or importer, the collector or importer makes an application in

respect of the overpayment to the Minister on or before October 31, 2022 or any

applicable later

deadline

prescribed by the Minister for the purposes of this clause, subject to

subsection (4.3); or

(

b) if

the refund or application of an overpayment of tax is being sought by a

retailer or wholesaler who is not a collector or an importer, the retailer or

wholesaler,

(

i) has

made reasonable efforts to obtain the refund under

section 28.1.1 from the

person to whom the payment that resulted in the overpayment was made or has

been required by the Minister under subsection 28.1.1 (7) to apply for the

refund under this section, and

(ii) makes

an application in respect of the overpayment to the Minister on or before

December 15, 2022 or any applicable later deadline prescribed by the Minister

for the purposes of this clause, subject to subsection (4.3).

Interest

(4.2) Despite

subsection (2), interest shall not be paid on a refund or applied on other

liability in respect of an overpayment of tax described in subsection (4.1).

Extension

(4.3) The

Minister may permit an application to be made at a later date than the

applicable deadline under clause (4.1) (

a) or subclause (4.1) (b) (ii) if, in

the Minister’s opinion, there are mitigating circumstances explaining why the

application could not be made before the applicable deadline.

The Act is amended by adding the following section:

Refunds

for retailers and wholesalers, overpayment resulting from temporary reduction

28.1.1

(1) A

retailer or a wholesaler who is not a collector or an importer and who made a

payment that resulted in an overpayment of tax described in subsection 28

(4.1) may apply to the Minister for a refund through the person from whom the

retailer or wholesaler purchased the gasoline.

Evidence

on application

(2) In

making any application under subsection (1), the retailer or wholesaler shall

provide to the person from whom the gasoline was purchased such information and

documents respecting the overpayment as the Minister may require and shall do

so in the form and manner specified by the Minister.

Deadline

(3) Subject

to subsection (4), an application for a refund under this

section must be made

to the person from whom the gasoline was purchased on or before,

(

a) October

31, 2022; or

(

b) any

applicable later deadline prescribed by the Minister for the purposes of this

subsection.

Extension

(4) The

Minister may permit an application to be made at a later date than the

applicable deadline under subsection (3) if, in the Minister’s opinion, there

are mitigating circumstances explaining why the application could not be made

before the applicable deadline.

Refund

of overpayment or application to other liability

(5) Upon

receipt of an application under subsection (1), the person from whom the

gasoline was purchased shall determine whether the amount claimed as an

overpayment, or any portion of it, constitutes an overpayment and refund the

amount, if any, determined to be an overpayment or apply it to other amounts

owed to the person by the applicant in respect of a purchase of gasoline.

Refusal

of refund, notice

(6) If

the person from whom the gasoline was purchased determines that the amount

claimed as an overpayment, or any portion of it, does not constitute an

overpayment, the person shall provide notice to the applicant of the determination

and the reasons for the determination.

Exception

(7) Where

the Minister considers it appropriate to do so, the Minister may require a

retailer or wholesaler referred to in subsection (1) to apply for refunds under

section 28.

Deemed

refund by Minister

(8) A

refund made under this

section shall be deemed to have been made by the

Minister.

Subsection 33 (2) of the Act is amended by adding the following clause:

(

m) providing

for anything which, in the Minister’s opinion, is necessary or advisable to

address any matters arising from the temporary reduction to the tax on gasoline

provided for in subsection 2 (1.1), including any matters respecting refunds

provided for in

section 28.1.1.

Commencement

This

Schedule comes into force on the day the Tax Relief at the Pumps

Act, 2022

receives Royal Assent.

Bill 111 Original (PDF)

EXPLANATORY

NOTE

SCHEDULE 1

FUEL TAX ACT

The

Schedule amends the Fuel Tax Act to provide for a

reduction of 5.3 cents per litre to the tax payable to the Minister by

purchasers of clear fuel (with the exception of clear fuel that is received or

used to operate railway equipment operated on rails in connection with a public

transportation system). The reduction applies to tax that is payable during the

period beginning on July 1, 2022 and ending on December 31, 2022, as well as to

tax payable after that period if the clear fuel in respect of which the tax is

payable was purchased by a retail dealer during that period. Amendments are

also made to provide for distinct rules that apply where a collector,

distributor, importer, retail dealer or wholesaler seeks to recover from the

Minister an excess payment of tax on clear fuel that arose

from paying more tax than the reduced amount . In

particular, these rules deal with the deadline by which applications to be

reimbursed in respect of such excess payment must be made and allow for retail

dealers and wholesalers who are not collectors, distributors or importers to

make such applications through the person to whom the payment giving rise to

the excess payment was made. The Minister is provided with regulation-making

authority to address any matters that may arise from the temporary reduction.

addition, amendments are made to

section 18 of the Act to allow the Minister to

require that any retail dealer, wholesaler, distributor, importer or collector

complete reports respecting fuel inventory.

SCHEDULE 2

GASOLINE TAX ACT

The

Schedule amends the Gasoline Tax Act to provide for

a reduction of 5.7 cents per litre to the tax payable to the Minister by

purchasers of gasoline. The reduction applies to tax that is payable during the

period beginning on July 1, 2022 and ending on December 31, 2022, as well as to

tax payable after that period if the gasoline in respect of which the tax is

payable was purchased by a retailer during that period. The reduction does not,

however, apply to tax payable on leaded gasoline. Amendments are also made to

provide for distinct rules that apply where a collector, importer, retailer or

wholesaler seeks to recover from the Minister an overpayment of tax on gasoline

that arose from paying more tax than the reduced amount. In particular, these

rules deal with the deadline by which applications to be reimbursed in respect

of such overpayments must be made and allow for retailers and wholesalers who

are not collectors or importers to make such applications through the person to

whom the payment giving rise to the overpayment was made. Finally, the Minister

is provided with regulation-making authority to address any matters that may

arise from the temporary reduction.

Bill 111 2022

Act to amend the Fuel Tax Act and the Gasoline Tax Act with respect to a

temporary reduction to the tax payable on certain clear fuel and on gasoline

CONTENTS

Contents

of this Act

Commencement

Short

title

Schedule 1

Fuel

Tax Act

Schedule 2

Gasoline

Tax 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) Except as otherwise provided in this

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

(2) The

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

Short

title

3 The

short title of this Act is the Tax

Relief at the Pumps Act, 2022 .

SCHEDULE 1

FUEL TAX ACT

Section 2 of the Fuel Tax Act is amended by adding

the following subsection:

Temporary

reduction to rate, clear fuel

(1.1) Despite

clause (1) (b), the tax on clear fuel provided for in that clause shall be

reduced by 5.3 cents per litre of clear fuel if,

(

a) the

tax is payable during the period beginning on July 1, 2022 and ending on

December 31, 2022; or

(

b) the

tax is payable after that period, but the clear fuel in respect of which the

tax is payable was purchased by a retail dealer during that period.

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

Inventory

report

(1.2) The

Minister may, for any purpose related to the administration or enforcement of

this Act and the regulations, require a retail dealer, wholesaler, distributor,

importer or collector to complete an inventory report showing all fuel that the

retail dealer, wholesaler, distributor, importer or collector owns or has in

its possession on one or more specified dates.

Same

(1.3) The

inventory report shall contain such other information that the Minister may

require and the report shall be given to the Minister within the period of time

specified by the Minister.

Section 21 of the Act is amended by adding the following subsections:

Limitation,

tax paid at non-reduced rate

(6.1) Despite

subsection (6), a refund of an amount transmitted to the Minister in excess of

the tax collectable or payable by a person under this Act shall not be refunded

under this

section if the excess payment resulted from the payment of an amount

of tax on clear fuel in excess of the amount that is actually payable after

applying the reduction set out in subsection 2 (1.1) unless,

(

a) if

the refund is being sought by a collector, distributor or importer, the

collector, distributor or importer makes an application in respect of the

refund to the Minister on or before October 31, 2022 or any applicable later

deadline prescribed by the Minister for the purposes of this clause, subject to

subsection (6.3); and

(

b) if

the refund is being sought by a retail dealer or wholesaler who is not a

collector, distributor or importer, the retail dealer or wholesaler,

(

i) has

made reasonable efforts to obtain the refund under

section 21.0.1 from the

person to whom the payment giving rise to the excess payment was made or has

been required by the Minister under subsection 21.0.1 (7) to apply for the

refund under this section, and

(ii) makes

an application in respect of the refund to the Minister on or before December

15, 2022 or any applicable later deadline prescribed by the Minister for the

purposes of this clause, subject to subsection (6.3).

Interest

(6.2) Despite

anything in this Act or the regulations, no interest shall be paid on a refund

of any excess payment of tax described in subsection (6.1).

Extension

(6.3) The

Minister may permit an application to be made at a later date than the applicable

deadline under clause (6.1) (

a) or subclause (6.1) (b) (ii) if, in the

Minister’s opinion, there are mitigating circumstances explaining why the

application could not be made before the applicable deadline.

The Act is amended by adding the following section:

Refund

by collector, excess payment resulting from temporary reduction

21.0.1

(1) A retail

dealer or a wholesaler who is not a collector, a distributor or an importer and

who made a payment resulting in an excess payment of tax described in

subsection 21 (6.1) may apply to the Minister for a refund through the person

from whom the retail dealer or wholesaler purchased the clear fuel.

Evidence

on application

(2) In

making any application under subsection (1), the retail dealer or wholesaler

shall provide to the person from whom the clear fuel was purchased such

information and documents respecting their entitlement to the refund as the

Minister may require and shall do so in the form and manner specified by the

Minister.

Deadline

(3) Subject

to subsection (4), an application for a refund under this

section must be made

to the person from whom the clear fuel was purchased on or before,

(

a) October

31, 2022; or

(

b) any

applicable later deadline prescribed by the Minister for the purposes of this

subsection.

Extension

(4) The

Minister may permit an application to be made at a later date than the

applicable deadline under subsection (3) if, in the Minister’s opinion, there

are mitigating circumstances explaining why the application could not be made

before the applicable deadline.

Refund

of amount or application to other liability

(5) Upon

receipt of an application under subsection (1), the person from whom the clear

fuel was purchased shall determine whether the applicant is entitled to the

amount requested as a refund, or any portion of it, and refund the amount, if

any, to which the person has determined the applicant is entitled or apply it

to other amounts owed to the person by the applicant in respect of a purchase

of clear fuel.

Refusal

of refund, notice

(6) If

the person from whom the clear fuel was purchased determines that the applicant

is not entitled to be refunded the amount requested, or any portion of it, the

person shall provide notice to the applicant of the determination and the

reasons for the determination.

Exception

(7) Where

the Minister considers it appropriate to do so, the Minister may require a

retail dealer or a wholesaler referred to in subsection (1) to apply for refunds

under

section 21.

Deemed

refund by Minister

(8) A

refund made under this

section shall be deemed to have been made by the

Minister.

Subsection 29 (2) of the Act is amended by adding the following clause:

(

x) providing

for anything which, in the Minister’s opinion, is necessary or advisable to

address any matters arising from the temporary reduction to the tax on clear

fuel provided for in subsection 2 (1.1), including any matters respecting

refunds provided for in

section 21.0.1.

Commencement

This

Schedule comes into force on the day the Tax Relief at the Pumps

Act, 2022

receives Royal Assent.

SCHEDULE 2

GASOLINE TAX ACT

Section 2 of the Gasoline Tax Act is amended by

adding the following subsections:

Temporary

reduction to rate

(1.1) Despite

subsection (1) and subject to subsection (1.2), the tax provided for in

subsection (1) shall be reduced by 5.7 cents per litre of gasoline if,

(

a) the

tax is payable during the period beginning on July 1, 2022 and ending on

December 31, 2022; or

(

b) the

tax is payable after that period, but the gasoline in respect of which the tax

is payable was purchased by a retailer during that period.

Non-application

of reduction to leaded gasoline

(1.2) The

reduction set out in subsection (1.1) does not apply to tax payable on leaded

gasoline.

Section 28 of the Act is amended by adding the following subsections:

Limitation,

overpayments resulting from temporary reduction

(4.1) Despite

subsections (1) and (4), no refund or application of an overpayment of tax shall

be made under

this

section

if the overpayment resulted from the payment of a greater amount of tax on

gasoline than the amount that is actually payable after applying the reduction

set out in subsection 2 (1.1) unless,

(

a) if

the refund or application of an overpayment of tax is being sought by a

collector or importer, the collector or importer makes an application in

respect of the overpayment to the Minister on or before October 31, 2022 or any

applicable later

deadline

prescribed by the Minister for the purposes of this clause, subject to

subsection (4.3); or

(

b) if

the refund or application of an overpayment of tax is being sought by a

retailer or wholesaler who is not a collector or an importer, the retailer or

wholesaler,

(

i) has

made reasonable efforts to obtain the refund under

section 28.1.1 from the

person to whom the payment that resulted in the overpayment was made or has

been required by the Minister under subsection 28.1.1 (7) to apply for the

refund under this section, and

(ii) makes

an application in respect of the overpayment to the Minister on or before

December 15, 2022 or any applicable later deadline prescribed by the Minister

for the purposes of this clause, subject to subsection (4.3).

Interest

(4.2) Despite

subsection (2), interest shall not be paid on a refund or applied on other

liability in respect of an overpayment of tax described in subsection (4.1).

Extension

(4.3) The

Minister may permit an application to be made at a later date than the

applicable deadline under clause (4.1) (

a) or subclause (4.1) (b) (ii) if, in

the Minister’s opinion, there are mitigating circumstances explaining why the

application could not be made before the applicable deadline.

The Act is amended by adding the following section:

Refunds

for retailers and wholesalers, overpayment resulting from temporary reduction

28.1.1

(1) A

retailer or a wholesaler who is not a collector or an importer and who made a

payment that resulted in an overpayment of tax described in subsection 28

(4.1) may apply to the Minister for a refund through the person from whom the

retailer or wholesaler purchased the gasoline.

Evidence

on application

(2) In

making any application under subsection (1), the retailer or wholesaler shall

provide to the person from whom the gasoline was purchased such information and

documents respecting the overpayment as the Minister may require and shall do

so in the form and manner specified by the Minister.

Deadline

(3) Subject

to subsection (4), an application for a refund under this

section must be made

to the person from whom the gasoline was purchased on or before,

(

a) October

31, 2022; or

(

b) any

applicable later deadline prescribed by the Minister for the purposes of this

subsection.

Extension

(4) The

Minister may permit an application to be made at a later date than the

applicable deadline under subsection (3) if, in the Minister’s opinion, there

are mitigating circumstances explaining why the application could not be made

before the applicable deadline.

Refund

of overpayment or application to other liability

(5) Upon

receipt of an application under subsection (1), the person from whom the

gasoline was purchased shall determine whether the amount claimed as an

overpayment, or any portion of it, constitutes an overpayment and refund the

amount, if any, determined to be an overpayment or apply it to other amounts

owed to the person by the applicant in respect of a purchase of gasoline.

Refusal

of refund, notice

(6) If

the person from whom the gasoline was purchased determines that the amount

claimed as an overpayment, or any portion of it, does not constitute an

overpayment, the person shall provide notice to the applicant of the

determination and the reasons for the determination.

Exception

(7) Where

the Minister considers it appropriate to do so, the Minister may require a

retailer or wholesaler referred to in subsection (1) to apply for refunds under

section 28.

Deemed

refund by Minister

(8) A

refund made under this

section shall be deemed to have been made by the Minister.

Subsection 33 (2) of the Act is amended by adding the following clause:

(

m) providing

for anything which, in the Minister’s opinion, is necessary or advisable to

address any matters arising from the temporary reduction to the tax on gasoline

provided for in subsection 2 (1.1), including any matters respecting refunds

provided for in

section 28.1.1.

Commencement

This

Schedule comes into force on the day the Tax Relief at the Pumps

Act, 2022

receives Royal Assent.

Date Bill stage Event Outcome Committee

April 14, 2022

Royal Assent

Royal Assent received

April 12, 2022

Third Reading

Vote

Carried on division

April 11, 2022

Third Reading

Deferred vote

April 11, 2022

Third Reading

Debated

April 11, 2022

Second Reading

Ordered for Third Reading

April 11, 2022

Second Reading

Reported without amendment

April 7, 2022

Second Reading

Consideration of a Bill

Standing Committee on Finance and Economic Affairs

April 7, 2022

Second Reading

Ordered referred to Standing Committee

Standing Committee on Finance and Economic Affairs

April 7, 2022

Second Reading

Vote

Carried on division

April 6, 2022

Second Reading

Deferred vote

April 6, 2022

Second Reading

Debated

April 6, 2022

Second Reading

Debated

April 4, 2022

First Reading

Vote

Carried

Debates and Progress

First Reading

April 4, 2022

Committee

Second Reading

April 6, 2022

Principal Debaters :

Mr. Michael Parsa, Mr. Will Bouma, Ms. Catherine Fife, Hon. Victor Fedeli, Mr. Peter Tabuns, Mr. Stephen Blais, Mr. John Fraser, Mr. John Yakabuski, Mr. Gilles Bisson, Mr. Mike Schreiner, Ms. Laurie Scott, Mr. Lorne Coe, Mr. Dave Smith

Questions and Comments :

Mr. Percy Hatfield, Miss Monique Taylor, Ms. Peggy Sattler, Ms. Teresa J. Armstrong, Hon. Doug Downey, Mr. Randy Pettapiece, Ms. Judith Monteith-Farrell, Mr. Michael Mantha, Mr. Sam Oosterhoff, Mr. Joel Harden, Mr. Jim McDonell, Ms. Peggy Sattler, Mr. Robert Bailey

April 6, 2022 (Continued)

April 6, 2022 (Continued)

Vote deferred.

April 7, 2022

Carried on division. Referred to the Standing Committee on Finance and Economic Affairs.

Committee

Standing Committee on Finance and Economic Affairs.

April 7, 2022

April 11, 2022

Reported to the House without amendment. Ordered for third reading.

Third Reading

April 11, 2022

Principal Debaters :

Mr. Michael Parsa, Mr. Will Bouma, Mr. Stephen Crawford, Ms. Catherine Fife, Mr. Norman Miller, Mr. Sol Mamakwa ,Mr. Peter Bethlenfalvy, Mr. John Vanthof

Questions and Comments :

Mr. Terence Kernaghan, Mr. John Yakabuski, Mr. Gurratan Singh, Mr. Randy Pettapiece, Miss Monique Taylor, Hon. Doug Downey, Mrs. Jennifer (Jennie) Stevens, Mr. Lorne Coe, Mr. Aris Babikian, Ms. Doly Begum, Hon. Paul Calandra, Hon. Kaleed Rasheed, Ms. Marit Stiles

April 11, 2022 (Continued)

April 11, 2022 (Continued)

Vote deferred.

April 12, 2022

Carried on division.

Royal Assent

Thursday, April 14, 2022

Acts affected - Bill 111

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

Fuel Tax Act

Gasoline Tax Act

Legislative Assembly of Ontario

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