p44 s1 bill 97 b097 e.pdf

Ontario — Bills

1ST SESSION, 44TH LEGISLATURE, ONTARIO 4 CHARLES III, 2026 Bill 97

An Act to implement Budget measures, to enact, amend or repeal various statutes and to revoke various regulations The Hon. P. Bethlenfalvy Minister of Finance Government Bill 1st Reading March 26, 2026 2nd Reading 3rd Reading Royal Assent

EXPLANATORY NOTE

SCHEDULE 1 BREMNER BOULEVARD ACT, 2026 The

Schedule enacts the Bremner Boulevard Act, 2026, which provides that

section 10 (4) of City of Toronto By-law No. 1994- 0806 does not apply in respect of block 18C. The Skydome Act (Bus Parking), 2002 is repealed.

SCHEDULE 2 CITY OF TORONTO ACT, 2006

Section 97 of the City of Toronto Act, 2006 is amended to limit by-laws respecting the closing of business establishments on a holiday from providing for such closings on Family Day or Victoria Day.

SCHEDULE 3 CONSERVATION AUTHORITIES ACT The Conservation Authorities Act is amended to add a new

Part I.1 and to make other changes related to the new Part. Here are some highlights. New

Part I.1 provides for the amalgamation of 35 conservation authorities into 8 new conservation authorities and continues the Lakehead Region Conservation Authority under the name Northwestern Ontario Regional Conservation Authority. The first members of the new conservation authorities and the continued conservation authority are appointed by the councils of the participating municipalities in accordance with the regulation. The Ontario Provincial Conservation Agency is responsible for establishing transition committees to prepare for the amalgamations.

The transition committees are comprised of individuals appointed by the predecessor conservation authorities and a project ex ecutive appointed by the Agency. The transition committees must develop a transition plan that the new conservation authorities must implement. The first chief administrative officer of a new conservation authority is the project executive of the authority’s transition committee. During the transition period, actions to establish a conservation authority, enlarge the area of jurisdiction of an authority , amalgamate an authority or dissolve an authority are prohibited.

The Minister may issue directions to a conservation authorit y during the transition period. The prohibitions and the Minister’s authority to issue directions are repealed on a day to be named by order of the Lieutenant Governor in Council. The current

section 14 provides, among other matters, that the number of members of a conservation authority to be appointed by the participating municipalities’ councils is based on the population of the participating municipality and provides that 70 per cent of a municipality’s appointees must be from among members of council. The

section also provides that the total number of members to be appointed by a municipality may be adjusted by agreement among all participating municipalities.

Section 14 is re -enacted to provide for the number of members to be appointed by participating municipalities to be determined in accordance with the method prescribed by the regulations. All participating municipalities of a conservation authority may agree to a different method for determining the number of members each participating municipality appoints subject to certain restrictions.

Conservation authorities must establish one or more watershed councils for the purposes of assisting the authority in identifying local priorities with respect to its programs and services and to ensure that local interests are considered as part of the authority’s decision-making process. Regulation-making authorities for both the Lieutenant Governor in Council and the Minister are also added to the Act.

SCHEDULE 4 CORPORATIONS TAX ACT

Section 74.2 of the Corporations Tax Act is amended with respect to the ability of funded benefit plans to elect to have their tax payable be determined as if they were unfunded benefit plans. The Minister may make regulations with respect to the determination of the amount of tax payable in cir cumstances where an election is made or revoked. The regulations may have retroactive effect. The

Schedule revokes a related regulation.

SCHEDULE 5 FINANCIAL ADMINISTRATION ACT The

Schedule amends the Financial Administration Act to require the Minister of Finance to establish a designated purpose account in the Consolidated Revenue Fund called the Protect Ontario Account Investment Fund. The Minister of Finance may make expenditures from the Protect Ontario Account Investment Fun d for the purpose of making investments that promote innovation, infrastructure development, long-term economic growth and other strategic priorities of Ontario. Any proceeds or

ii returns related to those investments are to be added to the Protect Ontario Account Investment Fund. However, the Minister may direct that any portion of the proceeds or returns are to be held in the Consolidated Revenue Fund and not in the Protect Ontario Account Investment Fund. Currently,

section 28 of the Act sets out requirements that must be met with respect to transactions that would increase Ontario’s indebtedness or contingent liabilities, and provides for certain exceptions to those requirements.

Section 4 of the

Schedule repeals the provisions setting out those requirements but provides for the continued application of subsection 28 (2) with respect to transactions entered into before

section 4 of the

Schedule came into force. Regulations that provided for exceptions to th e requirements are revoked. Consequential amendments are made to various Acts.

SCHEDULE 6 FISCAL SUSTAINABILITY, TRANSPARENCY AND ACCOUNTABILITY ACT, 2019 The Fiscal Sustainability, Transparency and Accountability Act, 2019 sets out requirements for the debt burden reduction strategy to be contained in each annual budget. The

Schedule amends the requirement relating to the inclusion of a progress update respecting the previous budget’s debt burden reduction strategy.

SCHEDULE 7 FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT The

Schedule makes various amendments to the Freedom of Information and Protection of Privacy Act , including the following: 1. Various provisions are amended to require that certain time limits established by the Act be calculated using business days. 2. The Act is amended to allow the head of an institution to, in certain circumstances, respond to requests for access to records by proposing a plan for providing access to the records in stages. 3. Currently,

section 27 of the Act allows the head of an institution to extend the time limit set out in

section 26 of the Act for responding to a request for access to records.

Section 27 is amended to allow for an additional extension in certain circumstances. 4. Subsection 42 (1) of the Act is amended to allow personal information to be disclosed to an employee in a ministry of the Government of Ontario to permit continued access to an online account associated with the employee’s email address where there is a c hange to the ministry in which the employee is employed or where the employee is on temporary assignment from another ministry. This disclosure is subject to compliance with any guidelines established by the responsible minister. 5. Amendments are made to

Part III.1 of the Act (Data Integration). These include amendments to change the manner in which the data standards, which govern various aspects of the treatment of personal information under that Part, are established and to remov e the requirement for mandatory reviews of the practices and procedures of multi -sector data integration units. 6. Subsection 65 (18) is added to provide that the Act does not apply to a record in the custody of a minister or their office or a record under the control of a minister or their office unless the record is in the custody of an institution.

New subsection 65 (19) clarifies that these exceptions apply even if the record is under the control of an institution. These new subsections also apply, with necessary modifications, with respect to a record in the custody or under the control of a parliamentary assistant appointed to assist a minister of the Crown or the parliamentary assistant’s office. Transitional rules are provided in new subsection 65 (21). These amendments are deemed to have come into force on January 1, 1988.

Section 65 of the Act is also amended to provide that the Act does not apply to certain records prepared or collected under the Enhancing Digital Security and Trust Act, 2024.

SCHEDULE 8 LAND TRANSFER TAX ACT The definition of “foreign national” in the Land Transfer Tax Act is amended to exclude a person registered as an Indian under the Indian Act (Canada).

SCHEDULE 9 LIQUOR TAX ACT, 1996 The Liquor Tax Act, 1996 is amended to make various changes to the tax and tax rates applicable to beer, wine and wine cooler and spirits.

iii

SCHEDULE 10 MUNICIPAL ACT, 2001

Section 148 of the Municipal Act, 2001 is amended to limit by-laws respecting the closing of retail business establishments on a holiday from providing for such closings on Family Day or Victoria Day.

SCHEDULE 11 MUNICIPAL FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT The

Schedule makes various amendments to the Municipal Freedom of Information and Protection of Privacy Act , including the following: 1. Various provisions are amended to require that certain time limits established by the Act be calculated using business days. 2. The Act is amended to allow the head of an institution to, in certain circumstances, respond to requests for access to records by proposing a plan for providing access to the records in stages. 3. Currently,

section 20 of the Act allows the head of an institution to extend the time limit set out in

section 19 of the Act for responding to a request for access to records.

Section 20 is amended to allow for an additional extension in certain circumstances. 4. Various provisions, which are consistent with provisions of the Freedom of Information and Protection of Privacy Act , are incorporated into the Act. These include provisions requiring heads of institutions to conduct privacy impact assessments and to report the theft, loss or unauthorized use or disclosure of personal information to the Information and Privacy Commissioner in certain circumstances as well as provisions providing for reviews, by the Commissioner, of the information practices of an institution in certain circumstances.

Section 52 of the Act is amended to exclude from the application of the Act certain records prepared or collected under the Enhancing Digital Security and Trust Act, 2024.

SCHEDULE 12 ONTARIO LOAN ACT, 2026 The Ontario Loan Act, 2026 is enacted. Subsection 1 (1) of the Act authorizes the Crown to borrow a maximum of $35 billion.

SCHEDULE 13 PENSION BENEFITS ACT The

Schedule amends the Pension Benefits Act. Here are some highlights.

Definitions of “variable life benefit” and “variable life benefit fund” are added to subsection 1 (1) of the Act. In new sect ion 39.1.3, payments of variable life benefits under a pension plan are authorized and the characteristics of a “variable life benefit” are specified. In particular, the initial amount of the benefit is determined with reference to amounts transferred to a vari able life benefit fund established within a pension fund from a specified person’s defined contribution account under the pens ion plan, from additional voluntary contributions made by the person under the plan, or from both.

In addition, the amount of the benefit may vary as a function of certain listed factors, including the rate of return attributable to the investment of the assets of the variable life benefit fund. The process regarding elections to transfer amounts to a variable life benefit fund is specified, as are certain restrictions regarding transfers into and between such funds. New

section 44.1 establishes a death benefit payable to a designated beneficiary in respect of variable life benefits, and ne w sections 77.0.1 to 77.0.7 set out rules respecting partial wind ups that terminate the part of a pension plan that provides variable life benefits. Consequential amendments in respect of variable life benefits are also made to the Act.

Section 85 of the Act governs benefits that are not guaranteed by the Pension Benefits Guarantee Fund. This

section is amended to provide that, if the date of the wind up is on or after March 26, 2026, an amount of a pension or pension benefit, includi ng any bridging supplement, in excess of $3,000 is not guaranteed by the Fund. Technical amendments are made to unproclaimed subsections 80.5 (1) and 80.6 (3) of the Act. New

section 102.5 governs applications that may be made by the administrator of a pension plan to the Chief Executive Officer for consent to the extinguishment of the rights and benefits under the Act and the pension plan of a former member, retired member or any other person entitled to benefits under the plan, if the records of the plan indicate that more than 100 years have passed since the birth of the person and the administrator is unable to locate the person.

The requirements for the Chief Executive Officer’s consent and the effects of the Chief Executive Officer’s consent with respect to the person’s rights and benefits under the Act and the plan, and with respect to the administrator’s obligations, are specified.

SCHEDULE 14 RETAIL BUSINESS HOLIDAYS ACT The Retail Business Holidays Act is amended by repealing the clause in the definition of “holiday” in subsection 1 (1) that provides for Victoria Day to be a holiday for the purposes of the Act.

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SCHEDULE 15 TAXATION ACT, 2007 Currently,

section 19.1 of the Taxation Act, 2007 provides the Ontario dividend tax credit for years 2016 and later. The

section is amended to provide that the tax credit includes 15.2283 per cent of the amount required under subparagraph 82 (1) (b) (

i) of the Income Tax Act (Canada) to be included in income for taxation years ending after December 31, 2026. Subsection 31 (4) of the Act currently sets out rules for calculating a corporation’s small business deduction rate for a taxation year. The subsection is amended to provide that the deduction rate is 9.3 per cent for days in a taxation year after June 30, 2026. Amendments are made to subsection 90 (4.1) of the Act, which sets out the formula used in certain circumstances to determine an eligible labour expenditure for the purposes of the Ontario computer animation and special effects tax credit. Currently, under

section 97.1 of the Act, qualifying corporations may claim a regional opportunities investment tax credit in respect of eligible expenditures, which are certain expenditures incurred in respect of the acquisition of eligible property. Subsection 97.1 (4) is amended to provide that an expenditure is an eligible expenditure if it is incurred before January 1,

Section 103.3 of the Act currently sets out rules respecting the payment of the Ontario Trillium Benefit. Amendments are made to provide new rules that apply for a 12 -month period that relates to a base taxation year that commences after December 31, 2024. Currently,

section 104.16 of the Act provides for the small beer manufacturers’ tax credit for qualifying corporations. Amendments are made to this

section in respect of the manner in which the amount of the credit is determined for the sales year beginning on March 2, 2026 and subsequent sales years. Subsection 112 (2) of the Act currently sets out provisions of the Federal Act respecting assessments that apply for the purposes of the Taxation Act, 2007. The subsection is amended to also refer to

section 231.8 of the Federal Act, which provides rules for computing time for the purposes of determining when an assessment may be made. New

section 151.1 of the Act provides that certain rules in the Federal Act respecting proof of service apply for the purpose s of the Taxation Act, 2007.

SCHEDULE 16 TICKET SALES ACT, 2017 The

Schedule makes various amendments to the Ticket Sales Act, 2017, which include the following: 1. A new

section 1.2 provides that, if a ticket is obtained from a primary seller without any amount of money having been paid for the ticket, the ticket is deemed for the purposes of the Act to have been purchased from the primary seller at the total price of an equivalent ticket. 2. A new subsection 2 (3) provides that a ticket may not be made available for sale on the secondary market for an amount that exceeds the total price paid when the ticket was purchased from the primary seller, plus any applicable fees, service charges and taxes charged by the secondary seller or operator of a secondary ticketing platform.

This prohibition also applies to persons facilitating the sale of a ticket on the secondary market. A new subsection 2 (3.1) provides that a secondary seller who is offering a ticket for sale through a secondary ticketing platform may not charge any fee or service charge if the operator of the secondary ticketing platform charges a fee or service charge, unless the secondary seller is permitted to do so by regulations made under the Act. 3. Various amendments are made to

section 6 in respect of the disclosure of information in relation to the sale of a ticket from a primary seller or on the secondary market. In particular, where a ticket is made available for sale through a secondary ticketing platform, the person making the ticket available for sale is required to provide proof to the operator of the platform of the total price of the ticket when it was purchased from the primary seller and the operator of the platform is prohibited from facilitating the sale of the ticket unless the operator has received that proof. 4.

New requirements are imposed on operators of secondary ticketing platforms to prepare and retain certain records about tickets for which they facilitate the sale. 5. Sections 36 and 37 are amended to confer various regulation -making powers upon the Lieutenant Governor in Council and the Minister in relation to the subject -matter of the amendments made by the Schedule. In particular, regulations may be made by the Lieu tenant Governor in Council governing fees or service charges applicable to the sale or facilitation of the sale of a ticket, including limiting the amount of fees or service charges. 6. A new

Part X (Non-Entitlement to Compensation) provides that no person is entitled to compensation as a result of the enactment of the

Schedule or the making of regulations under the Act.

SCHEDULE 17 WORKPLACE SAFETY AND INSURANCE ACT, 1997 The

Schedule amends the Workplace Safety and Insurance Act, 1997 with respect to the appointment by the Lieutenant Governor in Council of members to the board of directors of the Workplace Safety and Insurance Board.

v The Lieutenant Governor in Council is authorized to appoint a minimum of seven and a maximum of nine members under clause 162 (1) (

c) of the Act. Fifty per cent plus one of those members must be appointed by the Lieutenant Governor in Council from individuals who are proposed by the Minister from recommendations made by the advisory committee established by the Minister to make such recommendations. Other provisions include rules respecting the composition of the advisory committee and the criteria the committee members must take into consideration when making recommendations.

Bill 97 2026

An Act to implement Budget measures, to enact, amend or repeal various statutes and to revoke various regulations CONTENTS 1. Contents of this Act 2. Commencement 3.

Short title

Schedule 1 Bremner Boulevard Act, 2026

Schedule 2 City of Toronto Act, 2006

Schedule 3 Conservation Authorities Act

Schedule 4 Corporations Tax Act

Schedule 5 Financial Administration Act

Schedule 6 Fiscal Sustainability, Transparency and Accountability Act, 2019

Schedule 7 Freedom of Information and Protection of Privacy Act

Schedule 8 Land Transfer Tax Act

Schedule 9 Liquor Tax Act, 1996

Schedule 10 Municipal Act, 2001

Schedule 11 Municipal Freedom of Information and Protection of Privacy Act

Schedule 12 Ontario Loan Act, 2026

Schedule 13 Pension Benefits Act

Schedule 14 Retail Business Holidays Act

Schedule 15 Taxation Act, 2007

Schedule 16 Ticket Sales Act, 2017

Schedule 17 Workplace Safety and Insurance Act, 1997 His 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 2

(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.

(3) If a

Schedule to this Act provides that any of its provisions are to come into force on a day to be named by order of the Lieutenant Governor in Council, an order may apply to one or more of those provisions, and orders may be issued at different times with respect to any of those provisions.

Short title 3 The

short title of this Act is the Plan to Protect Ontario Act (Budget Measures), 2026.

SCHEDULE 1 BREMNER BOULEVARD ACT, 2026 CONTENTS 1. No requirement for bus parking on block 18C 2. Extinguishment of causes of action 3. Regulations, contracts and agreements 4. Repeal 5. Commencement 6.

Short title No requirement for bus parking on block 18C 1

Section 10 (4) of City of Toronto By-law No. 1994-0806 does not apply in respect of block 18C. Extinguishment of causes of action 2

(1) No cause of action arises against a person set out in subsection (2) as a direct or indirect result of, (

a) the enactment, amendment or repeal of any provision of this Act or the Skydome Act (Bus Parking) 2002; (

b) the making, amendment or revocation of any provision of a regulation under this Act; or (

c) anything done or not done in accordance with this Act, the Skydome Act (Bus Parking), 2002 or a regulation under this Act. Persons referred to

(2) The persons referred to in subsection (1) are, (

a) the Crown or any current or former member of the Executive Council or employee, officer or agent of or advisor to the Crown; or (

b) a municipality or local board, or any current or former member of the council of the municipality or of the local board, or employee, officer or agent of or advisor to the municipality or local board. No remedy

(3) No costs, compensation or damages, including for loss of revenue or profit or any other alleged loss, whether direct or indirect, are owing or payable to any person by a person referred to in subsection (1), and no remedy, including a remedy in contract, restitution, tort, a remedy for misfeasance, bad faith or a breach of trust or fiduciary obligation, any equitable remedy or any remedy under any statute, is available to any person against any person referred to in subsection (1) in connection wi th anything referred to in that subsection. Proceedings barred

(4) No proceeding that is directly or indirectly based on or related to anything referred to in subsection (1) may be brought or maintained against any person referred to in that subsection. Application (5) Subsections (3) and (4) do not apply with respect to an application for judicial review or a claim for a constitutional remedy, but do apply with respect to any other court, administrative or arbitral proceeding claiming any remedy or relief, including specific performance, an injunction, declaratory relief or the enforcement of a judgment, order or award made outside Ontario.

Retrospective effect – Skydome Act (Bus Parking), 2002 (6) Subsections (1) to (4) apply to a cause of action in respect of the enactment, amendment or repeal of any provision of the Skydome Act (Bus Parking), 2002 or anything done or not done in accordance with that Act regardless of whether the cause of action arose before, on or after the day this

section comes into force. No costs awarded

(7) No costs shall be awarded against any person in respect of a proceeding that cannot be brought or maintained under subsection (4). No expropriation or injurious affection

(8) Nothing referred to in subsection (1) constitutes an expropriation or injurious affection for the purposes of the Expropriations Act or otherwise at law. Proceedings by Crown not prevented

(9) This

section does not apply with respect to proceedings brought by the Crown.

3 Certain proceedings by municipalities not prevented

(10) This

section does not apply with respect to proceedings brought by a municipality against, (

a) any current or former member of the council of the municipality or of a local board of the municipality; or (

b) any current or former employee, officer or agent of or advisor to the municipality or a local board of the municipality. Certain proceedings by local boards not prevented

(11) This

section does not apply with respect to proceedings brought by a local board against, (

a) any current or former member of the local board; or (

b) any current or former employee, officer or agent of or advisor to the local board. Regulations, contracts and agreements 3

(1) The Lieutenant Governor in Council may, in order to facilitate the development of block 18C in the City of Toronto, make regulations that prescribe any contract or agreement that relates to the development of block 18C. What regulation may contain

(2) A regulation made under subsection (1) may, (

a) terminate the prescribed contract or agreement on a date provided for in the regulation; (

b) suspend all or part of the prescribed contract or agreement on the dates provided for in the regulation; and (

c) amend all or part of the prescribed contract or agreement as specified in the regulation. Deemed termination, suspension, amendment

(3) A contract or agreement or part of a contract or agreement prescribed under subsection (1) is deemed to have been terminated on a date or dates provided for in the regulations, or, if the regulations so provide, is deemed to have been amended or suspended, as the case may be, as provided for in the regulations. No compensation

(4) Unless provided for in the regulations, no compensation shall be paid to any person in connection with a termination, amendment or suspension under this section. Repeal 4 The Skydome Act (Bus Parking), 2002 is repealed. Commencement 5 The Act set out in this

Schedule comes into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

Short title 6 The

short title of the Act set out in this

Schedule is the Bremner Boulevard Act, 2026.

SCHEDULE 2 CITY OF TORONTO ACT, 2006 1

Section 97 of the City of Toronto Act, 2006 is amended by adding the following subsections: Limits — Family Day and Victoria Day

(4) A by-law respecting the closing of business establishments on a holiday is of no effect to the extent that it provides for the closing of establishments on Family Day or Victoria Day. Transition

(5) For greater certainty, subsection (4) applies to a by -law even if the by -law was passed before subsection (4) came into force. Commencement 2 This

Schedule comes into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

SCHEDULE 3 CONSERVATION AUTHORITIES ACT 1

(1) The definition of “authority” in

section 1 of the Conservation Authorities Act is amended by striking out “established by or under” and substituting “established or continued under”.

(2) The definition of “Minister” in

section 1 of the Act is repealed and the following substituted: “Minister” means the Minister of the Environment, Conservation and Parks or such other member of the Executive Council to whom responsibility for the administration of this Act may be assigned or transferred under the Executive Council Act ; (“ministre”) 2 The Act is amended by adding the following Part:

PART I.1 TRANSITION TO NEW AUTHORITIES

Interpretation 1.2

(1) In this Part, “new authority” means an authority set out in Column 2 of the Table to

section 1.3; (“ nouvel office”) “predecessor authority” means an authority set out in Column 1 of the Table to

section 1.3; (“ office remplacé”) “transition committee” means, in respect of a new authority, the committee established under subsection 1.6 (1) for that authority; (“comité de transition”) “transition date” means February 1, 2027 or such later date as may be prescribed by the regulations; (“ date de transition”) Same

(2) Despite the definition of “new authority” in subsection (1), a reference to a new authority includes, where the context so requires, the authority as it is being planned for before the amalgamation and continuation provided for under subsection 1.3 (2) occur. Amalgamation of predecessor authorities

Interpretation 1.3

(1) In this section, (

a) a reference to a predecessor authority’s new authority is a reference to the new authority into which the predecessor authority is to be amalgamated; and (

b) a reference to a new authority’s predecessor authorities is a reference to the predecessor authorities that are to be amalgamated into the new authority. Amalgamations

(2) On the transition date, the predecessor authorities set out in Column 1 of the Table to this

section are amalgamated and continued as conservation authorities under the applicable name set out opposite the predecessor authorities in Column 2 of the Table. Rules

(3) The following rules apply on and after the transition date to each amalgamation: 1. All rights, obligations, assets and liabilities of the predecessor authorities that existed immediately before the transition date become the rights, obligations, assets and liabilities of their new authority, and the new authority shall stand in the place of its predecessor authorities for all purposes. 2. A conviction against or a ruling, order or judgment in favour of or against one of the predecessor authorities may be enforced by or against their new authority. 3.

A new authority is deemed to be the party plaintiff or the party defendant, as the case may be, in any civil action commenced by or against any of its predecessor authorities before the transition date. 4. Persons who are employees of the predecessor authorities immediately before the transition date become employees of the predecessor authorities’ new authority and, for all purposes, the employment of the employees immediately before and after the transition date is continuous. 5.

For all purposes, including the provisions of an employment contract, a collective agreement and the Employment Standards Act, 2000, the employment of the employees referred to in paragraph 4 is not terminated or severed and those employees are not constructively dismissed because the predecessor authorities were amalgamated.

6 6. All rights, duties and liabilities relating to all employees and former employees of the predecessor authorities that are vested in or bind the predecessor authorities immediately before the transition date are vested in or bind their new authority instead of the predecessor authorities. 7. The Public Sector Labour Relations Transition Act, 1997 , except for

section 36 of that Act, applies upon the amalgamation of the predecessor authorities into their new authorities. 8. The amalgamation of the predecessor authorities into their new authority is deemed to be a sale of business under

section 13.1 of the Pay Equity Act and that

section applies to the amalgamation. Each of the predecessor authorities are deemed to be a seller and the predecessor authorities’ new authority is deemed to be the purchaser.

Section 69 of the Labour Relations Act, 1995 does not apply to the amalgamation of the predecessor authorities into their new authority. 10. Any advisory board of a predecessor authority is continued as an advisory board of the predecessor authority’s new authority. 11.

An agreement or memorandum of understanding to which one of the predecessor authorities was a party immediately before the transition date has effect as if, i. its new authority was substituted for the predecessor authority as a party to the agreement or memorandum of understanding, and ii. any reference in the agreement or memorandum of understanding to the predecessor authority were a reference to its new authority. 12.

The amalgamation of the predecessor authorities into their new authority shall not constitute a change of control of any of the predecessor authorities in respect of any asset, liability, right or obligation of the predecessor authorities. 13. Despite any other Act that requires notice or registration in respect of the amalgamation of the predecessor authorities into their new authority, the amalgamation is binding on their new authority and all other persons. 14.

The amalgamation of the predecessor authorities into their new authority is deemed not to, i. constitute a breach, termination, repudiation or frustration of any agreement, including a contract of employment or insurance or a collective agreement, ii. create any cause of action in favour of a party to an agreement with one of the predecessor authorities that was entered into before the amalgamation, iii. constitute a breach of any Act, regulation or municipal by-law, iv. constitute an event of default or force majeure, v. give rise to a breach, termination, repudiation or frustration of any licence, permit or other right, vi. give rise to any right to terminate or repudiate an agreement, licence, permit or other right, or vii. give rise to any estoppel. 15.

The Land Transfer Tax Act and the Retail Sales Tax Act do not apply to the amalgamation of the predecessor authorities into their new authority. 16. The area over which a new authority has jurisdiction is the area consisting of the areas over which all of its predecessor authorities had jurisdiction immediately before the transition date. 17.

Despite any designation of the participating municipalities of a predecessor authority under this Act before the transition date, the participating municipalities of a new authority shall be the single -tier municipalities and the upper -tier municipalities that are located in whole or in part within its area of jurisdiction. 18. Any agreement between a predecessor authority and a lower -tier municipality under

section 21.1.2 that was in effect immediately before the transition date shall continue to be in effect and is deemed to be an agreement between the new authority of the predecessor authority and the upper-tier participating municipality in which the lower-tier municipality is located. 19. Any debt due to a predecessor authority immediately before the transition date, including a debt due under

section 25, 27 or 27.2, becomes a debt due to the predecessor authority’s new authority. 20. Any application that was made before the transition date to a predecessor authority for a permit to engage in an activity that would otherwise be prohibited under

section 28 that was not decided on before the transition date is continued as an application to the predecessor authority’s new authority.

7 21. A request for a hearing that was made to a predecessor authority or a hearing that has commenced before a predecessor authority before the transition date but that was not disposed of before the transition date is continued as a request for a hearing to or a hearing before the predecessor authority’s new authority. 22. If a predecessor authority was a party to a hearing, review or appeal that was requested or commenced before the transition date, its new authority is deemed to be the party to the hearing, review or appeal. 23. Persons who are appointed officers by a predecessor authority under

section 30.1 immediately before the transition date become officers appointed by the predecessor authority’s new authority under

section 30.1. 24. Any commencement of a proceeding under the Provincial Offences Act by a predecessor authority is continued in the name of its new authority. 25. Such other rules, including transitional rules, as may be prescribed by the regulations. Public Sector Labour Relations Transition Act, 1997

(4) For the purposes of the Public Sector Labour Relations Transition Act, 1997 and paragraph 7 of subsection (3), (

a) the predecessor authorities are the predecessor employers and their new authorities are the successor employers; and (

b) the changeover date is the transition date. TABLE AMALGAMATION Item Column 1 Predecessor authorities to be amalgamated Column 2 New authority 1. Central Lake Ontario Conservation Authority Toronto and Region Conservation Authority Central Lake Ontario Regional Conservation Authority Office régional de protection de la nature du centre du lac Ontario 2.

Catfish Creek Conservation Authority Grand River Conservation Authority Kettle Creek Conservation Authority Long Point Region Conservation Authority Eastern Lake Erie Regional Conservation Authority Office régional de protection de la nature de l’Est du lac Érié 3.

Cataraqui Region Conservation Authority Crowe Valley Conservation Authority Ganaraska Region Conservation Authority Kawartha Region Conservation Authority Lower Trent Region Conservation Authority Otonabee Region Conservation Authority Quinte Conservation Authority Eastern Lake Ontario Regional Conservation Authority Office régional de protection de la nature de l’Est du lac Ontario 4.

Ausable Bayfield Conservation Authority Grey Sauble Conservation Authority Lake Simcoe Region Conservation Authority Maitland Valley Conservation Authority Nottawasaga Valley Conservation Authority Saugeen Valley Conservation Authority Lake Huron Regional Conservation Authority Office régional de protection de la nature du lac Huron 5. Mattagami Region Conservation Authority Nickel District Conservation Authority North Bay Mattawa Conservation Authority Sault Ste.

Marie Region Conservation Authority Northeastern Ontario Regional Conservation Authority Office régional de protection de la nature du Nord-Est de l’Ontario 6. Mississippi Valley Conservation Authority Raisin Region Conservation Authority Rideau Valley Conservation Authority South Nation River Conservation Authority St. Lawrence River Regional Conservation Authority Office régional de protection de la nature du fleuve Saint- Laurent 7. Essex Region Conservation Authority Lower Thames Valley Conservation Authority St.

Clair Region Conservation Authority Upper Thames River Conservation Authority Western Lake Erie Regional Conservation Authority Office régional de protection de la nature de l’Ouest du lac Érié 8. Credit Valley Conservation Authority Halton Region Conservation Authority Hamilton Region Conservation Authority Niagara Peninsula Conservation Authority Western Lake Ontario Regional Conservation Authority Office régional de protection de la nature de l’Ouest du lac Ontario Lakehead Region Conservation Authority, continuation 1.4

(1) On the transition date, the Lakehead Region Conservation Authority is continued as a conservation authority under the name Northwestern Ontario Regional Conservation Authority in English and Office régional de protection de la nature du Nord-Ouest de l’Ontario in French.

8 Participating municipalities

(2) The participating municipalities of the Northwestern Ontario Regional Conservation Authority shall be the municipalities that were the participating municipalities of the Lakehead Region Conservation Authority immediately before the transition date. 3

(1) The Act is amended by adding the following section: First members of new authority 1.5

(1) No later than the day immediately before the transition date, the council of each municipality that will be a participating municipality of a new authority shall appoint to the new authority such number of members as determined in accordance with subsections (3), (5) and (6), which members must be resident in a participating municipality of the new authority. Same, Northwestern Ontario Regional Conservation Authority

(2) No later than the day immediately before the transition date, the council of each municipality that will be a participating municipality of the Northwestern Ontario Regional Conservation Authority shall appoint to the authority such number of members as de termined in accordance with subsections (3), (5) and (6), which members must be resident in a participating municipality of the authority. Minimum number

(3) The number of members to be appointed to the authority under subsection (1) or (2) by each municipality that will be a participating municipality of the applicable authority shall be determined in accordance with the method prescribed by the regulations, but a minimum of one member shall be appointed by the council of each municipality that will be a participating municipality. Method

(4) The method mentioned in subsection (3) for determining the number of members to be appointed by each municipality that will be a participating municipality shall be based on each municipality’s population within the authority’s area of jurisdic tion in proportion to the total population within that area of jurisdiction. Maximum number, single participating municipality

(5) The maximum number of members to be appointed to the authority by a single municipality that will be a participating municipality is the number prescribed by the regulations. Same, all participating municipalities

(6) The maximum number of members to be appointed to the authority by all municipalities that will be participating municipalities is the number prescribed by the regulations. Considerations

(7) When appointing a person as a member of an authority under subsection (1) or (2) who is not a member of the council of the participating municipality, the council shall take into consideration, (

a) the person’s knowledge and experience in public administration, corporate governance and finance; (

b) the person’s knowledge of programs and services provided by authorities; and (

c) such other matters as the Minister may prescribe by regulation. Notice

(8) The council shall, as soon as possible after making its appointments under this section, give the Agency written notice of the appointments. Term

(9) A member shall be appointed for a term of up to four years, as may be determined by the council that appoints the member. Same

(10) A member’s term begins at the first meeting of the new authority or the Northwestern Ontario Regional Conservation Authority, as the case may be, and expires immediately before the first meeting of that authority after the appointment of th eir replacement. Replacement of member

(11) Despite subsections (9) and (10), a member may be replaced by the council of the participating municipality that appointed the member.

(2) Section 1.5 of the Act, as enacted by subsection (1), is repealed. 4

(1) The Act is amended by adding the following sections:

9 Transition committees 1.6

(1) The Agency shall, for each new authority, establish a committee in accordance with this

section whose purpose is to prepare for the amalgamation of the predecessor authorities into the new authority. Appointments by predecessor authorities

(2) No later than 90 days after the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent, each predecessor authority shall appoint the following individuals to be members of the transition committee for its new authority : 1. One of its members that is a member of a municipal council. 2. Subject to subsection (3), the chief administrative officer or general manager of the predecessor authority. Same

(3) If a predecessor authority is of the opinion that its chief administrative officer or general manager is not available to ser ve on the transition committee, the predecessor authority may instead appoint another officer or senior staff member of the predecessor authority. Same

(4) If a predecessor authority does not appoint one or both of the individuals in accordance with subsection (2) or (3), the Agency shall appoint any individuals still required to be appointed under subsection (2) on behalf of the applicable predecessor authority. Replacement of member

(5) A member appointed under subsection (2) or (3) may be replaced by the predecessor authority that appointed the member. Agency may appoint other individuals

(6) The Agency may appoint such other individuals as it considers advisable to be members of a transition committee. Replacement of member, Agency

(7) A member appointed under subsection (4) or (6) may be replaced by the Agency. Project executive to chair transition committee

(8) The Agency shall appoint an individual as a project executive for each transition committee who shall serve as chair of the committee. Project executive not employee

(9) A project executive appointed under subsection (8) is not an employee of the Agency and shall be paid compensation and expenses as agreed to with the Agency. Replacement of project executive

(10) The Agency may replace an individual appointed under subsection (8) as a project executive. Dissolution of transition committees

(11) The Agency may dissolve a transition committee by providing written notice to the members of the transition committee and the applicable new authority. Same, effective date

(12) The effective date of a dissolution of a transition committee is the date specified by the Agency in the notice, which date shall not be earlier than the transition date. Agency direction to transition committee 1.7

(1) The Agency may issue directions to a transition committee, the transition committee’s project executive or to both, in accordance with this section, governing the roles, responsibilities, practices and procedures of the transition committee and project executive and requiring the transition committee, project executive or both to take specified actions to prepare for the amalgamation of the predecessor authorities into the new authority, which may include actions respecting the development of a transition plan mentioned in subsection 1.10 (1) and the plan’s contents. Copy of direction

(2) The Agency shall provide a copy of each direction issued under this

section to the transition committee’s project executive, every member of the transition committee and to the chair of each of the new authority’s predecessor authorities. Compliance

(3) A transition committee and a project executive shall comply with a direction issued to them under this

section within the time specified in the direction.

10 General or particular

(4) A direction issued under this

section may be general or particular in its application. Non-application of Legislation Act, 2006

(5) Part III (Regulations) of the Legislation Act, 2006 does not apply to directions issued under this section. Project executive, etc may require information 1.8

(1) For the purposes of ensuring a transition committee and its project executive satisfy the requirements of this Act and any applicable directions of the Agency, the project executive may require one or more of the new authority’s predecessor authorities to provide information to the project executive at the time and in the manner specified by the project executive. Same

(2) Subsections 35.23 (2) to (8) apply in respect of a requirement by a project executive to provide information under subsection (1), subject to necessary modifications. Obligations of predecessor authority 1.9 Every member, employee and agent of a new authority’s predecessor authorities shall co-operate with the new authority’s transition committee and the transition committee’s project executive and shall assist the transition committee and the proje ct executive when requested by them for the purposes of ensuring the transition committee and the project executive satisfy the requirements of this Act and any applicable directions of the Agency. Development of transition plan 1.10

(1) Each transition committee shall develop a transition plan to prepare for the amalgamation of the predecessor authorities into its new authority. Submission to Agency

(2) The transition committee shall submit the transition plan to the Agency for the Agency’s review by the date specified by the Agency. Revisions to transition plan

(3) After the Agency has reviewed the transition plan, the Agency shall, (

a) provide comments on the plan and may issue directions to the transition committee respecting revisions that the committee must make to the plan including the date by which the revisions must be made; or (

b) confirm that no revisions to the plan are necessary. Same

(4) Upon receipt of the Agency’s comments or a direction under subsection (3), the transition committee shall revise the transition plan in accordance with the direction, if any, and with regard to the Agency’s comments. Development of transition plan, Agency

(5) If the transition committee does not submit a transition plan to the Agency for the Agency’s review by the date specified by the Agency under subsection (2), the Agency shall develop the transition plan on behalf of the committee. Delivery of transition plan

(6) After receiving confirmation that no revisions are necessary under subsection (3) or completing any revisions under subsection (4), the transition committee shall provide a copy of the final transition plan to the new authority’s predecessor authorities and the Agency by the date specified by the Agency. Same

(7) If the Agency develops a transition plan under subsection (5), the Agency shall provide a copy of the final transition plan to the new authority’s predecessor authorities and to the transition committee’s project executive.

Summary of transition plan

(8) By the date specified by the Agency, the transition committee shall provide a

summary of the final transition plan to the participating municipalities of the new authority’s predecessor authorities and to the municipalities that will be the participating municipalities of the new authority. Same

(9) If the Agency develops a transition plan under subsection (5), the Agency shall provide a

summary of the final transition plan to the participating municipalities of the new authority’s predecessor authorities and to the municipalities that will b e the participating municipalities of the new authority.

11 Delivery of transition plan to new authority

(10) On or after the transition date, the transition committee’s project executive shall provide a copy of the final transition plan to each member of the new authority. Implementation of transition plan 1.11

(1) Each new authority shall implement the final transition plan provided to its members under subsection 1.10 (10), or the amended final transition plan if any amendments are made to the plan under this section. Request for amendments

(2) The new authority may request, in writing, that the Agency authorize the authority to amend the final transition plan. Contents of request

(3) A request under subsection (2) must identify the portions of the final transition plan that the new authority wishes to amend, describe its proposed amendments and explain the rationale for the proposed amendments. Agency review of request

(4) The Agency shall consider a request under subsection (2) and do one or more of the following by providing written notice to the new authority: 1. Authorize the new authority to make some or all of the proposed amendments to the transition plan. 2. Refuse some or all of the proposed amendments to the transition plan. 3. Make such amendments to the transition plan in respect of the request as the Agency considers appropriate. Progress report

(5) The new authority shall report to the Agency on its progress respecting implementation of the transition plan in accordance with such requirements as may be specified by the Agency. First chief administrative officer 1.12

(1) Despite subsection 18 (1.1) and subject to subsections (2) and (3), starting on the transition date, the project executive appointed in respect of a transition committee for a new authority is the chief administrative officer of the new authority for a term of two years. Notice re replacement of chief administrative officer

(2) During the two -year term mentioned in subsection (1), the Agency may provide written notice to the authority and the project executive that the project executive mentioned in subsection (1) is no longer the chief administrative officer of the authority, effective on such date as may be specified in the notice. Same

(3) If a notice is provided under subsection (2), the Agency may also include in the notice to the authority the name of a new individual appointed by the Agency as the chief administrative officer for the remainder of the two -year term mentioned in subsection (1). Same

(4) If the notice does not identify an individual appointed as the chief administrative officer, the authority shall appoint a chief administrative officer for such term as the authority specifies. Prohibitions during transition period Establishment of authority 1.13

(1) Despite sections 2, 3 and 9, (

a) no request shall be made to the Minister to call a meeting mentioned in subsection 2 (1) or

section 9; (

b) the Minister shall not call a meeting mentioned in subsection 2 (1) or

section 9; and (

c) no conservation authority shall be established by the Lieutenant Governor in Council under

section 3. Enlargement of authority’s area

(2) Despite

section 10, (

a) no council of a municipality shall call a meeting mentioned in subsection 10 (1); and (

b) no resolution mentioned in subsection 10 (4) shall be passed. Amalgamation of authorities

(3) Despite

section 11,

12 (

a) no authority or council of a municipality shall call a meeting mentioned in subsection 11 (1); and (

b) the Minister shall not approve a resolution described in subsection 11 (4), with or without changes, terms and conditions. Dissolution of authority

(4) Despite

section 13.1, (

a) no authority shall call a meeting mentioned in subsection 13.1 (1); and (

b) the Lieutenant Governor in Council shall not dissolve an authority under subsection 13.1 (6). Minister’s direction 1.14

(1) The Minister may, for the purpose of facilitating the transition to a regional watershed -based framework for authorities, issue a direction to an authority, (

a) prohibiting the authority from making a decision in relation to its exercise of any of its powers under this Act or any other Act in the circumstances specified in the direction and subject to any specified conditions; (

b) requiring the authority to give notice, in accordance with the direction, of a decision that it has made; (

c) requiring the authority to send notices under subsection 25 (2), 27 (3) or 27.2 (3) by the date specified in the direction; (

d) governing budgetary and apportionment matters relating to the authority that are otherwise addressed in a regulation made under clause 40 (1) (c), (

e) or (

f) or clause 40 (3) (k). Same

(2) Without limiting the generality of clause (1) (a), a direction under that clause may require an authority to do any of the following before making a decision: 1. Notify a person specified in the direction of the intended decision. 2. Give a person specified in the direction information respecting the intended decision. 3. Prohibit the authority from making the decision until a person specified in the direction gives the authority written authorization to do so. Compliance

(3) An authority that receives a direction under subsection (1) shall comply with the direction within the time specified in the direction. Expiry

(4) A direction expires on the earlier of the expiration date specified in the direction and the transition date. Directions prevail

(5) In the event of a conflict between a direction issued under this

section and a provision of this Act or the regulations, the direction prevails. Contravention of direction

(6) If an authority makes a decision in contravention of a direction issued under clause (1) (a), the authority’s decision has no effect and any agreement that the authority enters into that is in contravention of the direction is void. General or particular

(7) A direction issued under this

section may be general or particular in its application. Non-application of Legislation Act, 2006

(8) Part III (Regulations) of the Legislation Act, 2006 does not apply to directions issued under this section. Non-application of Environmental Bill of Rights, 1993

(9) Part II of the Environmental Bill of Rights, 1993 does not apply to directions issued under this section.

(2) Sections 1.6 to 1.12 of the Act, as enacted by subsection (1), are repealed.

(3) Section 1.13 of the Act, as enacted by subsection (1), is repealed.

(4) Section 1.14 of the Act, as enacted by subsection (1), is repealed. 5 Subsection 3 (3) of the Act is repealed. 6 Sections 4 to 7 of the Act are repealed. 7

Section 14 of the Act is repealed and the following substituted:

13 Members of authority 14

(1) The council of each participating municipality of an authority shall appoint to the authority such number of members as determined in accordance with subsections (2), (4) and (5) which members must be resident in a participating municipality of the authority. Minimum number

(2) The number of members to be appointed to the authority by each participating municipality shall be determined in accordance with the method prescribed by the regulations, but a minimum of one member shall be appointed by the council of each participating municipality. Method

(3) The method mentioned in subsection (2) for determining the number of members to be appointed by each participating municipality shall be based on each municipality’s population within the authority’s area of jurisdiction in proportion to th e total population within that area of jurisdiction. Maximum number, single participating municipality

(4) The maximum number of members to be appointed to the authority by a single participating municipality is the number prescribed by the regulations. Same, all participating municipalities

(5) The maximum number of members to be appointed to the authority by all participating municipalities is the number prescribed by the regulations. Agreement on number of members

(6) Despite subsections (1), (2) and (3), the number of members that each participating municipality may appoint may be based on a method other than the method prescribed by the regulations in circumstances where the following criteria are satisfied: 1. All the participating municipalities have entered into an agreement respecting the method. 2. The agreement does not provide for the number of members to be appointed to exceed the maximum numbers provided for under subsections (4) and (5). 3. Such other criteria as may be prescribed in the regulations. Municipal agreement

(7) If the participating municipalities of an authority enter into an agreement mentioned in subsection (6), the authority shall, within 60 days after the agreement is executed, (

a) provide a copy of the agreement to the Agency; and (

b) make the agreement available to the public by posting it on the authority’s website and by any other means the authority considers appropriate. Considerations

(8) When appointing a person as a member of the authority under subsection (1) who are not members of the council of the participating municipality, the council shall take into consideration, (

a) the person’s knowledge and experience in public administration, corporate governance and finance; (

b) the person’s knowledge of programs and services provided by authorities; and (

c) such other matters as the Minister may prescribe by regulation. Member from agricultural sector appointed

(9) In addition to the members of an authority appointed by a council under this section, an additional member may be appointed to the authority by the Minister as a representative of the agricultural sector. Limitation on voting

(10) The member of an authority appointed under subsection (9) shall not vote on, (

a) a resolution to enlarge an authority’s area of jurisdiction that is presented at a meeting called under

section 10; (

b) a resolution to amalgamate an authority with another authority that is presented at a meeting called under

section 11; (

c) a resolution to dissolve the authority that is presented at a meeting called under

section 13.1; or (

d) a resolution relating to any budgetary matter that is presented at a meeting held under

section 16.

14 Term

(11) A member shall be appointed for a term of up to four years, as may be determined by the council that appoints the member or, in the case of a member appointed under subsection (9), by the Minister. Same

(12) A member’s term begins at the first meeting of the authority after their appointment and expires immediately before the first meeting of the authority after the appointment of their replacement. Replacement of member

(13) Despite subsections (11) and (12), a member may be replaced by the council of the participating municipality that appointed the member or, in the case of a member appointed under subsection (9), by the Minister. Reappointment

(14) A member is eligible to be reappointed. 8 Subsections 17 (1) to (1.3) of the Act are repealed and the following substituted: Chair, vice-chair

(1) If, at the first meeting held in each year or at such other meeting as may be specified by the authority’s by -laws, there is a vacancy in the office of chair or vice-chair, the authority shall appoint a chair and one or more vice-chairs, as the case may be, from among the members of the authority. Term of chair, vice-chair

(1.1) A chair or vice-chair appointed under subsection (1) shall hold office for a term not exceeding two years and shall serve as chair or vice-chair for no more than eight years in total, whether the years are served consecutively or otherwise. 9

Section 18 of the Act is amended by adding the following subsection: Chief administrative officer

(1.1) An authority shall appoint a chief administrative officer who shall be responsible for performing such duties as are assigned by the authority in the authority’s by-laws. 10 The Act is amended by adding the following section: Watershed councils 18.1

(1) An authority shall, in accordance with the regulations, if any, establish one or more watershed councils for the purposes of assisting the authority in identifying local priorities with respect to its programs and services and to ensure that local interests are considered as part of the authority’s decision-making process. Same

(2) An authority shall comply with any requirements that may be prescribed by the regulations with respect to the composition, functions, powers, duties, activities and procedures of a watershed council. 11

(1) Subsection 19.1 (1) of the Act is amended by striking out the portion before clause (

a) and substituting the following:

(1) An authority shall make such by-laws as are necessary for its proper administration, which may include, . . . . .

(2) Clause 19.1 (1) (

b) of the Act is amended by adding “and chief administrative officer” at the end.

(3) Subsection 19.1 (5) of the Act is repealed. 12 Subsection 21.1 (2) of the Act is amended by striking out “Lake Simcoe Region Conservation Authority” and substituting “Lake Huron Regional Conservation Authority”. 13

Section 21.1.1 of the Act is amended by adding the following subsection: Definition

(6) In this section, “municipality” means a lower-tier municipality, an upper-tier municipality or a single-tier municipality. 14

Section 21.1.4 of the Act is repealed. 15 (1) Subsection 25 (1.1) of the Act is amended by striking out “subsections (1.2) and (1.3)” and substituting “subsection (1.2)”. (2) Subsection 25 (1.3) of the Act is repealed.

15 16 (1) Subsection 27 (1.1) of the Act is amended by striking out “subsections (1.2) and (1.3)” and substituting “subsection (1.2)”. (2) Subsection 27 (1.3) of the Act is repealed. 17

(1) Subsection 35.16 (4) of the Act is amended by adding “within the time specified in the direction” at the end.

(2) Section 35.16 of the Act is amended by adding the following subsection: Non-application of Environmental Bill of Rights, 1993

(9) Part II of the Environmental Bill of Rights, 1993 does not apply to directions issued under this section. 18

(1) Section 35.21 of the Act is amended by adding the following subsection: Non-application of Environmental Bill of Rights, 1993

(6.1) Part II of the Environmental Bill of Rights, 1993 does not apply to the Minister’s consideration of a proposed direction under this

section or to any decision the Minister makes in respect of a proposed direction.

(2) Subsection 35.21 (7) of the Act is amended by adding “within the time specified in the direction” at the end. 19

(1) Clause 35.25 (1) (

a) of the Act is repealed and the following substituted: (

a) establish and require the payment of fees in respect of any matter related to the performance of its duties and the exercise of its powers under this Act, including, (

i) respecting a direction issued under

section 35.21, and (ii) respecting the appointment of a project executive in relation to their role as chief administrative officer under subsection 1.12 (1) and respecting any individual appointed as a chief administrative officer under subsection 1.12 (3);

(2) Clause 35.25 (1) (

a) of the Act, as re-enacted by subsection (1), is repealed and the following substituted: (

a) establish and require the payment of fees in respect of any matter related to the performance of its duties and the exercise of its powers under this Act, including respecting a direction issued under

section 35.21; 20 Subsection 39.2 (1) of the Act is repealed and the following substituted: No personal liability

(1) No cause of action arises against any current or former member, director, officer, volunteer, employee or agent of the Agency, any person appointed as a member or project executive of a transition committee established by the Agency under

section 1.6 or an y person appointed to a council, committee or other body established by the Agency under

section 35.11 for any act done in good faith in the exercise or performance, or intended exercise or performance, of the person’s powers, dutie s or functions under this Act or for any alleged neglect, default or other omission in the exercise or performance in good faith of those powers, duties or functions. 21 (1) Subsection 40 (1) of the Act is amended by adding the following clauses: (0.

a) prescribing a date for the purposes of the definition of “transition date” in subsection 1.2 (1); (0.

b) for the purposes of

Part I.1, (

i) prescribing the method for determining the number of members to be appointed to an authority under subsection 1.5 (3), (ii) prescribing the maximum number of members to be appointed to an authority under subsection 1.5 (5) by a single municipality that will be a participating municipality, and (iii) prescribing the maximum number of members to be appointed to an authority under subsection 1.5 (6) by all municipalities that will be participating municipalities; (2) Clause 40 (1) (0.

a) of the Act, as enacted by subsection (1), is repealed. (3) Clause 40 (1) (0.

b) of the Act, as enacted by subsection (1), is repealed. (4) Subsection 40 (1) of the Act is amended by adding the following clauses: (0.

c) prescribing the method for determining the number of members to be appointed to an authority under subsection 14 (2) by each participating municipality of the authority; (0.

d) prescribing the maximum number of members to be appointed to an authority under subsection 14 (4) by a single participating municipality; (0.

e) prescribing the maximum number of members to be appointed to an authority under subsection 14 (5) by all participating municipalities of the authority;

16 (0.

f) prescribing criteria for the purposes of paragraph 3 of subsection 14 (6); (5) Subsection 40 (3) of the Act is amended by adding the following clause: (0.

a) for the purposes of

Part I.1, (

i) prescribing rules for the purposes for paragraph 25 of subsection 1.3 (3), and (ii) prescribing matters for the purposes of clause 1.5 (7) (c); (6) Clause 40 (3) (0.

a) of the Act, as enacted by subsection (5), is repealed. (7) Subsection 40 (3) of the Act is amended by adding the following clauses: (0.

b) prescribing matters for the purposes of clause 14 (8) (c); (0.

c) governing watershed councils established under

section 18.1, including, (

i) governing the number of watershed councils an authority may or must establish, including setting a fixed number of councils, setting a minimum or maximum number of councils or both, and (ii) prescribing requirements with respect to the composition, functions, powers, duties, activities and procedures of any watershed council; (8) Clause 40 (3) (

g) of the Act is repealed. Commencement 22

(1) Except as otherwise provided in this section, this

Schedule comes into force on a day to be named by order of the Lieutenant Governor in Council.

(2) Sections 1 and 2, subsection 4 (1), sections 5, 8 and 13 to 18, subsection 19 (1),

section 20 and subsections 21 (1), (5) and (8) come into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

SCHEDULE 4 CORPORATIONS TAX ACT 1

(1) Subsection 74.2 (2) of the Corporations Tax Act is amended by adding “subject to any regulations referred to in subsection (3.5)” at the end of the portion before paragraph 1.

(2) Subsection 74.2 (3) of the Act is amended by adding “subject to any regulations referred to in subsection (3.5)” at the end of the portion before paragraph 1.

(3) Subsection 74.2 (3.1) of the Act is repealed and the following substituted: Election by funded benefit plan

(3.1) A planholder of a funded benefit plan may elect on or after April 1, 2026 to have the rules in subsection (3.2) apply with respect to the plan by submitting an election to the Minister in the form and manner approved by the Minister and at such times as may be specified by the Minister. Prescribed limitations (3.1.1) Subsection (3.1) is subject to such limitations as may be prescribed by the Minister, including limitations with respect to the types of funded benefit plans that may make the election described in that subsection or the time period for which such an election is effective.

(4) Paragraph 1 of subsection 74.2 (3.2) of the Act is amended by striking out “The planholder’s” at the beginning and substituting “The amount of”.

(5) Paragraph 2 of subsection 74.2 (3.2) of the Act is amended by striking out “The planholder’s” at the beginning and substituting “The amount of”.

(6) Paragraph 3 of subsection 74.2 (3.2) of the Act is amended by striking out “qualifying trust” and substituting “benefit plan”.

(7) Section 74.2 of the Act is amended by adding the following subsections: Regulations

(3.5) The Minister may make regulations setting out rules that apply despite subsections (3.3) and (3.4) with respect to the determination of the amount of tax payable in circumstances where an election described in subsection (3.1) is made or revoked. Retroactive

(3.6) A regulation made under subsection (3.5) is effective with reference to any period after subsection 1 (7) of

Schedule 4 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, if it so provides. Revocation 2 Ontario Regulation 219/17 (Specified Benefit Plans That Are Qualifying Trusts — Election Under Subsection 74.2 (3.1) of the Act) made under the Act is revoked. Commencement 3 This

Schedule is deemed to have come into force on April 1, 2026.

SCHEDULE 5 FINANCIAL ADMINISTRATION ACT 1 (1) Subsection 3 (1) of the Financial Administration Act is amended by striking out “and” at the end of clause (h.1) and by adding the following clause: (h.2) for the purposes of the Protect Ontario Account Investment Fund established under subsection 7.2 (1), securities, financial agreements, investments and evidences of indebtedness, subject to any terms, conditions or restrictions prescribed by the regulations made under this Act; and

(2) Section 3 of the Act is amended by adding the following subsection: Exception, Protect Ontario Account Investment Fund (3.1) Subsection (3) does not apply with respect to the purposes set out in clause (1) (h.2). 2 The Act is amended by adding the following section: Protect Ontario Account Investment Fund — designated purpose account 7.2

(1) The Minister of Finance shall establish a designated purpose account to be known as the Protect Ontario Account Investment Fund in English and the Fonds d'investissement du compte Protéger l'Ontario in French. Authorized funding

(2) The Lieutenant Governor in Council may authorize that the Protect Ontario Account Investment Fund be funded by such amounts as may be specified by the Lieutenant Governor in Council and at such times and on such terms as the Minister of Finance may determine. Purpose

(3) The Minister of Finance may make expenditures from the Protect Ontario Account Investment Fund for the purpose of making investments that promote innovation, infrastructure development, long -term economic growth and other strategic priorities of Ontario. Expenditures

(4) The money required for the purpose set out in subsection (3) is a charge on and payable out of the Consolidated Revenue Fund. Investment proceeds

(5) Any proceeds from the sale of investments mentioned in subsection (3), and any other return on investments or returns in respect of the investment powers authorized under clause 3 (1) (h.2), are a charge on and payable out of the Consolidated Revenue Fund and shall be added to the Protect Ontario Account Investment Fund. Same

(6) Despite subsection (5), the Minister may direct that any portion of the proceeds or returns are to be held in the Consolidated Revenue Fund and not in the Protect Ontario Account Investment Fund. 3 Clause 11.4.1 (3) (

b) of the Act is repealed and the following substituted: (

b) in respect of a financial obligation incurred contrary to subsection 11.3 (1) or

section 18. 4

Section 28 of the Act is repealed and the following substituted: Transition, continued application of s. 28 (2) 28 Subsection 28 (2), as it read immediately before the day

section 4 of

Schedule 5 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply with respect to financial arrangements, financial commitments, guarantees, indemnities and similar transactions that were entered into before that day. 5 Subsection 38 (1) of the Act is amended by adding the following clause: (a.6) prescribing terms, conditions and restrictions for the purposes of clause 3 (1) (h.2); CONSEQUENTIAL AMENDMENTS Stronger, Healthier Ontario Act (Budget Measures), 2017 6 Sections 1 and 2 of

Schedule 10 to the Stronger, Healthier Ontario Act (Budget Measures), 2017 are repealed. Connecting Care Act, 2019 7 (1) Subsection 14 (1) of the Connecting Care Act, 2019 is amended by striking out “Subject to subsection (2)” at the beginning. (2) Subsection 14 (2) of the Act is repealed.

(3) Subsection 27.17 (1) of the Act is amended by striking out “Subject to subsection (2)” at the beginning.

(4) Subsection 27.17 (2) of the Act is repealed. Conservation Authorities Act 8 Subsection 35.3 (2) of the Conservation Authorities Act is repealed. Electricity Act, 1998 9

(1) Section 51 of the Electricity Act, 1998 is repealed. (2) Subsection 122 (3) of the Act is repealed. Province of Ontario Savings Office Privatization Act, 2002 10

Section 4 of the Province of Ontario Savings Office Privatization Act, 2002 is repealed. REVOCATIONS 11 The following regulations are revoked: 1. Ontario Regulation 299/18 (Section 28 Exemptions — Greenhouse Gas Campus Retrofits Program) made under the Act. 2. Ontario Regulation 376/18 (Section 28 Exemptions — Colleges) made under the Act. 3. Ontario Regulation 219/21 (Section 28 Exemptions — Certain Transactions Involving the Minister of Finance, the Ontario Financing Authority and Ontario Electricity Financial Corporation) made under the Act. 4.

Ontario Regulation 195/24 (Section 28 Exemptions — Clinical Tools Agreements) made under the Act. 5. Ontario Regulation 31/25 (Section 28 Exemptions — Certain Trade Show Agreements) made under the Act. 6. Ontario Regulation 392/25 (Section 28 Exemptions — Building Ontario Fund) made under the Act. COMMENCEMENT Commencement 12

(1) Except as otherwise provided in this section, this

Schedule comes into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

(2) Sections 3, 4 and 7 to 11 come into force on a day to be named by order of the Lieutenant Governor in Council.

SCHEDULE 6 FISCAL SUSTAINABILITY, TRANSPARENCY AND ACCOUNTABILITY ACT, 2019 1 Paragraph 2 of subsection 7 (2) of the Fiscal Sustainability, Transparency and Accountability Act, 2019 is repealed and the following substituted: 2. A progress update, including metrics, respecting the debt burden reduction strategy that was included in the previous budget. Commencement 2 This

Schedule is deemed to have come into force on March 26, 2026.

SCHEDULE 7 FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT 1 Subsection 1.1 (2) of the Freedom of Information and Protection of Privacy Act is amended by striking out “36, 44, 45 and 46” and substituting “and 36”. 2

(1) The definition of “personal information bank” in subsection 2 (1) of the Act is repealed.

(2) Clause (

a) of the definition of “record” in subsection 2 (1) of the Act is repealed and the following substituted: (

a) data, in any form, and any record made, recorded, transmitted or stored in digital form or in other intangible form by electronic, magnetic, optical or any other means, and

(3) Section 2 of the Act is amended by adding the following subsection: Business days

(5) For the purposes of this Act, a business day is any day that is not a Saturday or a holiday. 3 (1) Subsection 24 (2) of the Act is repealed and the following substituted: Assistance with request

(2) An institution shall make reasonable efforts to assist a person with formulating a request so as to comply with subsection (1) and shall, for that purpose, (

a) respond, as soon as possible in the circumstances, to any inquiries from the person about formulating such a request; and (

b) if a request is made that does not sufficiently describe the record sought, inform the person of the defect and offer assistance in reformulating the request.

(2) The English version of subsections 24 (3) and (4) of the Act are amended by striking out “applicant” wherever it appears and substituting in each case “person who made the request”. 4 The Act is amended by adding the following sections: Plan for staged access to records 24.1

(1) The head of an institution may, before the expiry of the time limit set out in

section 26 or, where there has been an extension of a time limit under subsection 27 (1) or (1.1), within that extended time limit, respond to a request for records by proposing a plan for providing access to the records in stages if, (

a) the time required to search for responsive records would unreasonably interfere with the regular duties of employees of the institution; (

b) the scope of the request is overly broad because of the period of time it covers; (

c) the preparation of responsive records for disclosure would unreasonably interfere with the operations of the institution due to their volume; or (

d) the person who made the request has submitted other requests to the institution and the person’s requests would, collectively, unreasonably interfere with the operations of the institution. Nature of access plan

(2) The plan respecting access to records referred to in subsection (1) shall, (

a) divide the request into separate categories of records and set out the areas of the institution to be searched for those records; and (

b) establish a

schedule that sets out, (

i) whether or not access to records, or parts of those records, will be given or an indication of when such decisions respecting access to records will be made, and (ii) when access to the records, or parts of those records, is to be given or, if necessary, when the records, or parts of those records, are to be produced. Written notice

(3) The head shall give written notice of the decision to establish a plan respecting access to records referred to in subsection (1) that sets out the plan as well as a statement that the person who made the request may appeal the decision to the Commissioner within 30 business days after the notice was given. Same, amendment to plan

(4) If the head amends a plan respecting access to records referred to in subsection (1), the head shall give written notice of the decision to amend the plan that sets out the amended plan as well as, if the plan is being amended for the first time, a

22 statement that the person who made the request may appeal the decision to the Commissioner within 30 business days after the notice was given. Requester’s response to plan 24.2

(1) Where the head of an institution proposes a plan for providing access to records in stages under

section 24.1 or proposes amendments to such a plan, the person who requested the records shall, within 30 business days after receiving the plan and any propos ed amendments to the plan, respond in writing to the head or, in the case of a decision to propose a plan for providing access to records in stages under

section 24.1 or a decision to amend such a plan for the first time, appeal th e decision to the Commissioner. Content of response

(2) When responding in writing to the head under subsection (1), the person shall, (

a) indicate their acceptance of the plan; (

b) propose amendments to the plan; or (

c) modify the scope of their request. Effect on time limit

(3) At the end of the day on which a proposed plan for providing access to records in stages under

section 24.1 is sent by the institution, the time limit within which notice is required to be given under

section 26 stops running and resumes running on the day on which the response under subsection (1) is received by the head or, if that day is not a business day, on the next business day following that day. Lack of response

(4) The person who made the request is deemed to have abandoned the request if, (

a) the person has not responded to the head in writing within the time frame established under subsection (1) or the person’s response to the head made within that time frame does not comply with subsection (2); and (

b) in the case of a decision to propose a plan for providing access to records in stages under

section 24.1 or a decision to amend such a plan for the first time, the person has not appealed the decision to the Commissioner. Implementation of plan

(5) The head of an institution may implement a plan for providing access to records in stages if the person who requested the records responds to the head under subsection (1) by indicating that the person accepts the plan. 5

(1) Section 25 of the Act is amended by striking out “fifteen days” wherever it appears and substituting in each case “15 business days”.

(2) Section 25 of the Act is amended by adding the following subsection: Transition, business days

(6) This section, as it read immediately before the day

section 5 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply to requests for access to a record received by an institution before that day. 6

(1) Section 26 of the Act is amended by striking out “thirty days” in the portion before clause (

a) and substituting “45 business days”.

(2) Section 26 of the Act is amended by adding the following subsections: Same

(2) A request is only received for the purposes of subsection (1) once the person who made the request has complied with subsection 24 (1). Transition, business days

(3) This section, as it read immediately before the day

section 6 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply to requests for access to a record made or forwarded to the head of the institution before that day. 7

(1) Section 27 of the Act is amended by adding the following subsection: Same, second extension

(1.1) If the time limit has been extended under subsection (1), the head may extend the time limit one additional time in any of the following circumstances: 1. The person who made the request consents to the extension.

23 2. The number of records identified as being responsive to the request is significantly more than the number of records initially identified. 3. One of the following circumstances arise s, provided that it was not reasonably foreseeable when the time limit was extended under subsection (1) that the circumstance would arise: i. Employees knowledgeable in the subject matter of the request are unable to assist with responding to the request. ii. Additional consultations become necessary to respond to the request. (2) Subsection 27 (2) of the Act is amended by adding “or (1.1)” after “under subsection (1)” in the portion before clause (a). 8

(1) Section 28 of the Act is amended by striking out “days” wherever it appears and substituting in each case “business days”.

(2) Section 28 of the Act is amended by adding the following subsection: Transition, business days

(12) This section, as it read immediately before the day

section 8 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply to requests for access to a record received by an institution before that day. 9 Clause 31 (

c) of the Act is amended by striking out “34 and 45” and substituting “and 34”. 10 Clause 34 (2) (

d) of the Act is repealed and the following substituted: (

d) the number of uses or purposes for which personal information is disclosed where the use or purpose is not included in any written public statement provided under subsection 16 (1) of the Personal Health Information Protection Act, 2004 by a health information custodian within the meaning of the Personal Health Information Protection Act, 2004 that is acting as part of the institution; 11 Subsection 35 (1) of the Act is amended by striking out “32 and 45” and substituting “and 32”. 12 Subsection 36 (1) of the Act is amended by striking out “32 and 45” and substituting “and 32”. 13 (1) Subsection 42 (1) of the Act is amended by adding the following clause: (d.1) to an employee in an institution that is a ministry of the Government of Ontario if, (

i) the employee had, immediately before being employed in the institution, been employed in another ministry of the Government of Ontario or is temporarily assigned to the institution from another ministry of the Government of Ontario, (ii) the personal information is stored in an online account associated with the employee’s email address to which the employee had access as part of their functions in the other ministry of the Government of Ontario, (iii) the disclosure occurs as a result of the employee’s continued access to the account, and (iv) if the responsible minister has established guidelines with respect to the disclosure of personal information under this clause, the guidelines have been complied with;

(2) Section 42 of the Act is amended by adding the following subsections: Non-application of the Legislation Act, 2006 to guidelines

(4) Part III (Regulations) of the Legislation Act, 2006 does not apply to the guidelines mentioned in subclause 42 (1) (d.1) (iv). Publicly available

(5) If the responsible minister establishes guidelines for the purposes of clause 42 (1) (d.1), the responsible minister shall make the guidelines available on a Government of Ontario website in English and in French. 14 Sections 44 to 46 of the Act are repealed. 15 Subsection 47 (1) of the Act is repealed and the following substituted: Rights of access and correction Right of access to personal information

(1) Every individual has a right of access to any personal information about the individual in the custody or under the control of an institution with respect to which the individual is able to provide sufficiently specific information to render it reas onably retrievable by the institution. 16 Clause 48 (1) (

b) of the Act is amended by striking out “identify the personal information bank or otherwise” at the beginning.

24 17

(1) Subsection 49.1 (1) of the Act is amended by adding the following definition: “Chief Digital and Data Officer” means the Chief Digital and Data Officer appointed under subsection 3 (1) of the Simpler, Faster, Better Services Act, 2019; (“directeur du numérique et des données”)

(2) The definition of “data standards” in subsection 49.1 (1) of the Act is repealed and the following substituted: “data standards” means the data standards established by the Chief Digital and Data Officer under subsection 49.14 (1); (“normes relatives aux données”) 18 Paragraph 1 of subsection 49.5 (1) of the Act is repealed and the following substituted: 1.

A member of a multi-sector data integration unit or a ministry data integration unit may not collect personal information unless the data standards have been established by the Chief Digital and Data Officer. 19 Paragraphs 1 to 4 of subsection 49.6 (1) are repealed and the following substituted: 1. Create a record containing the minimal amount of personal information necessary for the purpose of linking it to other information. 2. Link the relevant information. 3. De-identify the personal information. 4.

Promptly and securely destroy, in accordance with the data standards, any record created under paragraph 1 that contains personal information. 20

(1) Subsections 49.12 (2) and (2.1) of the Act are repealed and the following substituted: Mandatory reviews, transition

(2) The Commissioner shall cease any review of the practices and procedures of a multi -sector data integration unit under subsection (2), as it read before the day

section 20 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, commenced by the Commissioner before that day.

(2) Subsection 49.12 (3) of the Act is amended by striking out “shall” and substituting “may”. 21

Section 49.13 of the Act is amended by adding the following subsection: Chief Digital and Data Officer’s annual report

(3) The Chief Digital and Data Officer shall ensure that, on or before September 1 in each year, an annual report of the activities of data integration units over the course of the previous year is prepared and provided to the Commissioner. 22

(1) Subsections 49.14 (1) and (2) of the Act are repealed and the following substituted: Data standards

(1) The Chief Digital and Data Officer shall establish data standards providing for anything referred to in this Part as being provided for in the data standards for use in connection with this Part when, (

a) collecting, using and disclosing personal information; (

b) linking and de-identifying personal information; (

c) reporting publicly on the use of personal information; (

d) securely retaining personal information, including providing for a minimum retention period for personal information; and (

e) securely disposing of personal information. Publicly available

(2) The Chief Digital and Data Officer shall make the data standards available on a Government of Ontario website in English and in French.

(2) Section 49.14 of the Act is amended by adding the following subsection: Transition, data standards

(5) If, on the day

section 22 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 comes into force, the Chief Digital and Data Officer has not established data standards under subsection (1), the data standards approved by the Commissioner under that subsection, as it read immediately before that day, that were in force immediately before that day are deemed to have been established by the Chief Digital and Data Officer. 23 The Act is amended by adding the following section:

25 Commissioner’s comments and recommendations 49.14.1 The Commissioner may make comments or recommendations on the privacy implications of any matter related to this Part, including any matter related to the data standards. 24

(1) Section 50 of the Act is amended by adding the following subsection: Limit on right of appeal (1.0.2) Despite subsection (1), a decision of a head to amend a plan for providing access to the records in stages referred to in subsection 24.1 (1) after the plan has already been amended once by the head may not be appealed to the Commissioner. (2) Subsection 50 (2) of the Act is amended by striking out “thirty days” and substituting “30 business days”.

(3) Section 50 of the Act is amended by adding the following section: Transition, business days (2.0.2) Subsection (2), as it read immediately before the day

section 24 of

Schedule 7 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply in respect of notices given before that day. 25 Subsection 57 (3) of the Act is repealed and the following substituted: Estimate of costs

(3) If the head estimates that the amount required to be paid under this Act is over $25, the head shall, before giving access to a record, (

a) give the person requesting access a reasonable estimate of the amount; and (

b) inform the person that they may request that the head waive the payment of all or any part of the amount. Timing of estimate

(3.1) The estimate shall be given before the expiry of the time limit set out in

section 26 or, where there has been an extension of a time limit under subsection 27 (1) or (1.1), within that extended time limit. Effect on time limit

(3.2) At the end of the day on which the estimate is given, the time limit within which notice is required to be given under

section 26 stops running and resumes running on the day on which any fee required under this

section is paid or waived or, if that day is not a business day, on the next business day following that day. 26 (1) Clause 58 (2) (0.

a) of the Act is amended by adding “of this Act or under

section 38.1 of the Municipal Freedom of Information and Protection of Privacy Act” at the end.

(2) Section 58 of the Act is amended by adding the following subsection: Institution

(5) In this section, “institution” includes an institution as defined in

section 2 of the Municipal Freedom of Information and Protection of Privacy Act. 27 Clause 61 (1) (

b) of the Act is repealed. 28

(1) Section 65 of the Act is amended by adding the following subsections: Records in the custody of a minister, etc.

(18) This Act does not apply to, (

a) a record in the custody of a minister of the Crown or the minister’s office; or (

b) a record under the control of a minister of the Crown or the minister’s office unless the record is in the custody of the rest of the institution of which the minister is the head or any other institution. Exception not affected by control of institution

(19) For greater certainty, clauses (18) (

a) and (

b) apply with respect to a record in the custody or under the control of a minister or the minister’s office even if the record is under the control of the rest of the institution of which the minister is the head or any other institution. Parliamentary assistants, etc. (20) Subsections (18) and (19) apply, with necessary modifications, with respect to a record in the custody or under the control of a parliamentary assistant appointed to assist a minister of the Crown or the parliamentary assistant’s office.

26 Transition

(21) The following transitional rules apply with respect to records described in subsection (18), including as applicable under subsection (20): 1. For greater certainty, subsection (18) applies with respect to a record described in that subsection even if the record was created before the Plan to Protect Ontario Act (Budget Measures), 2026 received Royal Assent. 2.

For greater certainty, a person who, before the day the Plan to Protect Ontario Act (Budget Measures), 2026 received Royal Assent, had a right of access under this Act to a record described in subsection (18) ceases to have such a right, even if the person made a request for access before that day. 3.

An order or decision made under this Act before the day the Plan to Protect Ontario Act (Budget Measures), 2026 received Royal Assent is of no effect to the extent that it provides that this Act applies with respect to a record described in subsection (18) or to the extent that it provides access or a right of access to such a record under this Act. 4.

An order or decision made before the day the Plan to Protect Ontario Act (Budget Measures), 2026 received Royal Assent in any proceeding is of no effect to the extent that it provides that this Act applies with respect to a record described in subsection (18) or to the extent that it provides access or a right of access to such a record under this Ac t.

(2) Section 65 of the Act is amended by adding the following subsections: Non-application of Act, Enhancing Digital Security and Trust Act, 2024

(22) This Act does not apply to the following records prepared or collected under the Enhancing Digital Security and Trust Act, 2024: 1. Records containing the names of employees designated as primary points of contact for ensuring cyber security within each public sector entity and their alternates. 2. Assessments or evaluations of a public sector entity’s status or progress with respect to cyber security or summaries of such assessments or evaluations. 3.

Records containing the names of software applications that have been purchased or otherwise acquired by school boards, that are owned or operated by third parties and that are authorized to access a student’s personal information. 4. Any other records the disclosure of which could reasonably be expected to compromise cyber security for a public sector entity.

Interpretation

(23) Terms used in subsection (22) that are defined in the Enhancing Digital Security and Trust Act, 2024 have the same meaning as in that Act. Commencement 29

(1) Except as otherwise provided in this section, this

Schedule comes into force on the later of July 1, 2026 and the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent. (2) Subsection 28 (1) is deemed to have come into force on January 1, 1988.

(3) Section 13 and sections 17 to 23 come into force on the later of September 15, 2026 and the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

SCHEDULE 8 LAND TRANSFER TAX ACT 1 The definition of “foreign national” in subsection 1 (1) of the Land Transfer Tax Act is amended by striking out “the Immigration and Refugee Protection Act (Canada)” at the end and substituting “the Immigration and Refugee Protection Act (Canada), but does not include a person registered as an Indian under the Indian Act (Canada)”. Commencement 2 This

Schedule is deemed to have come into force on March 26, 2026.

SCHEDULE 9 LIQUOR TAX ACT, 1996 1 The

definitions of “non-refillable container” and “spirits cooler” in subsection 17 (1) of the Liquor Tax Act, 1996 are repealed. 2 (1) Clause 21 (2) (

a) of the Act is amended by striking out “72.45” at the beginning and substituting “90”. (2) Clause 21 (2) (

b) of the Act is amended by striking out “89.74 cents” at the beginning and substituting “$1.18”. 3

(1) Paragraph 1 of subsection 22 (1) of the Act is amended by striking out “54.47” and substituting “54”.

(2) Paragraph 2 of subsection 22 (1) of the Act is amended by striking out “69.86” and substituting “72”. (3) Subsection 22 (2.1) of the Act is repealed. 4 Sections 23 and 24 of the Act are repealed. 5 The Act is amended by adding the following section: Transition, rates implemented by the Plan to Protect Ontario Act (Budget Measures), 2026 25.1

(1) If a collector sells beer to a purchaser on or after April 1, 2026 and the beer was received by a collector before April 1, 2026, the tax payable by the purchaser shall be calculated using the taxes and rates that were in effect on March 31, 2026 . Same

(2) If, on or after April 1, 2026 and before the day on which the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent, a collector collects an amount on account of tax under

section 30 in respect of beer or a purchaser pays tax imposed under this Act in respect of the purchase of beer and if subsection (1) does not apply to the beer in respect of wh ich the tax is collected or paid, the following rules apply: 1. The amount by which the amount collected or paid under this Act as it read immediately before being amended by

Schedule 9 to the Plan to Protect Ontario Act (Budget Measures), 2026 exceeds the amount of tax that the collector or purchaser would have had to collect or pay under this Act, as amended by that Schedule, is deemed not to have been collected on account of tax or paid as a tax. 2. The amount referred to in paragraph 1 is deemed to have been collected or paid as part of the purchase price otherwise owing in respect of the beer. 6 (1) Subsection 27 (2.2) of the Act is repealed. (2) Subsection 27 (3) of the Act is repealed and the following substituted: Retail price of wine or wine cooler, etc.

(3) The retail price of wine or wine cooler sold to a purchaser from a winery retail store is the amount calculated using the formula, (A – B – C) ÷ (1 +

D) in which, “A” is the amount charged to the purchaser, “B” is the amount of any deposit on the container containing the wine or wine cooler that is required to be collected or remitted under any deposit return program established under the Liquor Licence and Control Act, 2019, “C” is the amount of tax imposed under

Part IX of the Excise Tax Act (Canada) in respect of the purchase of the wine or wine cooler determined by, i. dividing the amount that remains after subtracting B from A by the sum of the tax rate under

Part IX of the Excise Tax Act (Canada) plus 1, ii. multiplying the result by the tax rate under

Part IX of the Excise Tax Act (Canada), and iii. rounding the result to the nearest cent, and “D” is the basic tax rate that applies to the wine or wine cooler under this section. 7 Sections 28 and 29 of the Act are repealed. 8 Subsections 29.1 (1) and (2) of the Act are repealed and the following substituted:

29 Basic tax Spirits, general

(1) A purchaser who purchases spirits from a distillery retail store shall pay a basic tax in respect of the purchase at the basi c tax rate of, (a) 20 per cent of the retail price of the spirits, if the spirits contain 7.1 per cent alcohol by volume or less; (b) 25 per cent of the retail price of the spirits, if the spirits contain more than 7.1 per cent alcohol by volume but not more than 18 per cent alcohol by volume; or (c) 30.75 per cent of the retail price of the spirits, if the spirits contain more than 18 per cent alcohol by volume. Retail price of spirits

(2) The retail price of spirits sold to a purchaser from a distillery retail store is the amount calculated using the formula, (A – B – C) ÷ (1 +

D) in which, “A” is the amount charged to the purchaser, “B” is the amount of any deposit on the container containing the spirits that is required to be collected or remitted under any deposit return program established under the Liquor Licence and Control Act, 2019, “C” is the amount of tax imposed under

Part IX of the Excise Tax Act (Canada) in respect of the purchase of the spirits determined by, i. dividing the amount that remains after subtracting B from A by the sum of the tax rate under

Part IX of the Excise Tax Act (Canada) plus 1, ii. multiplying the result by the tax rate under

Part IX of the Excise Tax Act (Canada), and iii. rounding the result to the nearest cent, and “D” is the basic tax rate that applies to the spirits under this section. 9

Section 29.2 of the Act is repealed and the following substituted: TRANSITION, WINE AND SPIRITS Transition, rates implemented by the Plan to Protect Ontario Act (Budget Measures), 2026 29.2 If, on or after April 1, 2026 and before the day on which the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent, a purchaser pays tax imposed under this Act in respect of the purchase of wine, wine cooler or spirits, the amount by which the amount paid under this Act, as it read immediately before being amended by

Schedule 9 to the Plan to Protect Ontario Act (Budget Measures), 2026 , exceeds the amount of tax that the purchaser would have had to pay under this Act, as amended by that Schedule, is deemed not to have been paid as a tax but rather to have been paid as part of the purchase price otherwise owing in respect of the wine, wine cooler or spirits. 10

Section 29.3 of the Act is repealed. 11 Subsection 29.4 (1) of the Act is amended by striking out “29.3” and substituting “29.1”. 12 Clause 71 (1) (

b) of the Act is amended by striking out “a beverage from the definition of “spirits cooler””. Commencement 13

(1) Except as otherwise provided in this section, this

Schedule comes into force on April 1, 2026 or, if the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent after that day, this

Schedule is deemed to have come into force on that day.

(2) Section 1, subsections 3 (3) and 6 (1) and

section 12 come into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

SCHEDULE 10 MUNICIPAL ACT, 2001 1

(1) The definition of “holiday” in subsection 148 (2) of the Municipal Act, 2001 is repealed.

(2) Section 148 of the Act is amended by adding the following subsection: Definition of “holiday” in subss. (3) and (3.1)

(3.2) In subsections (3) and (3.1), “holiday” has the same meaning as in subsection 1 (1) of the Retail Business Holidays Act.

(3) Section 148 of the Act is amended by adding the following subsections: Limits — Family Day and Victoria Day

(6) A by-law respecting the closing of retail business establishments on a holiday is of no effect to the extent that it provides for the closing of establishments on Family Day or Victoria Day. Transition

(7) For greater certainty, subsection (6) applies to a by -law even if the by -law was passed before subsection (6) came into force. Commencement 2 This

Schedule comes into force on the day the Plan to Protect Ontario Act (Budget Measures), 2026 receives Royal Assent.

SCHEDULE 11 MUNICIPAL FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT 1 (1) Subsection 2 (1) of the Municipal Freedom of Information and Protection of Privacy Act is amended by adding the following definition: “information practices” means the practices and procedures of an institution for actions in relation to personal information, including, (

a) when, how and the purposes for which the institution collects, uses, modifies, discloses, retains or disposes of personal information, and (

b) the administrative, technical and physical safeguards and practices that the institution maintains with respect to protecting the information; (“pratiques relatives aux renseignements”)

(2) The definition of “personal information bank” in subsection 2 (1) of the Act is repealed.

(3) Clause (

a) of the definition of “record” in subsection 2 (1) of the Act is repealed and the following substituted: (

a) data, in any form, and any record made, recorded, transmitted or stored in digital form or in other intangible form by electronic, magnetic, optical or any other means, and

(4) Section 2 of the Act is amended by adding the following subsection: Business days

(4) For the purposes of this Act, a business day is any day that is not a Saturday or a holiday. 2 (1) Subsection 17 (2) of the Act is repealed and the following substituted: Assistance with request

(2) An institution shall make reasonable efforts to assist a person with formulating a request so as to comply with subsection (1) and shall, for that purpose, (

a) respond, as soon as possible in the circumstances, to any inquiries from the person about formulating such a request; and (

b) if a request is made that does not sufficiently describe the record sought, inform the person of the defect and offer assistance in reformulating the request.

(2) The English version of subsections 17 (3) and (4) of the Act are amended by striking out “applicant” wherever it appears and substituting in each case “person who made the request”. 3 The Act is amended by adding the following sections: Plan for staged access to records 17.1

(1) The head of an institution may, before the expiry of the time limit set out in

section 19 or, where there has been an extension of a time limit under subsection 20 (1) or (1.1), within that extended time limit, respond to a request for records by proposing a plan for providing access to the records in stages if, (

a) the time required to search for responsive records would unreasonably interfere with the regular duties of employees of the institution; (

b) the scope of the request is overly broad because of the period of time it covers; (

c) the preparation of responsive records for disclosure would unreasonably interfere with the operations of the institution due to their volume; or (

d) the person who made the request has submitted other requests to the institution and the person’s requests would, collectively, unreasonably interfere with the operations of the institution. Nature of access plan

(2) The plan respecting access to records referred to in subsection (1) shall, (

a) divide the request into separate categories of records and set out the areas of the institution to be searched for those records; and (

b) establish a

schedule that sets out, (

i) whether or not access to records, or parts of those records, will be given or an indication of when such decisions respecting access to records will be made, and (ii) when access to the records, or parts of those records, is to be given or, if necessary, when the records, or parts of those records, are to be produced.

32 Written notice

(3) The head shall give written notice of the decision to establish a plan respecting access to records referred to in subsection (1) that sets out the plan as well as a statement that the person who made the request may appeal the decision to the Commissioner within 30 business days after the notice was given. Same, amendment to plan

(4) If the head amends a plan respecting access to records referred to in subsection (1), the head shall give written notice of the decision to amend the plan that sets out the amended plan as well as, if the plan is being amended for the first time, a statement that the person who made the request may appeal the decision to the Commissioner within 30 business days after the notice was given. Requester’s response to plan 17.2

(1) Where the head of an institution proposes a plan for providing access to records in stages under

section 17.1 or proposes amendments to such a plan, the person who requested the records shall, within 30 business days after receiving the plan and any proposed amendments to the plan, respond in writing to the head or, in the case of a decision to propose a plan for providing access to records in stages under

section 17.1 or a decision to am end such a plan for the first time, appeal the decision to the Commissioner. Content of response

(2) When responding in writing to the head under subsection (1), the person shall, (

a) indicate their acceptance of the plan; (

b) propose amendments to the plan; or (

c) modify the scope of their request. Effect on time limit

(3) At the end of the day on which a proposed plan for providing access to records in stages under

section 17.1 is sent by the institution, the time limit within which notice is required to be given under

section 19 stops running and resumes running on the day on which the response under subsection (1) is received by the head or, if that day is not a business day, on the next business day following that day. Lack of response

(4) The person who made the request is deemed to have abandoned the request if, (

a) the person has not responded to the head in writing within the time frame established under subsection (1) or the person’s response to the head made within that time frame does not comply with subsection (2); and (

b) in the case of a decision to propose a plan for providing access to records in stages under

section 17.1 or a decision to amend such a plan for the first time, the person has not appealed the decision to the Commissioner. Implementation of plan

(5) The head of an institution may implement a plan for providing access to records in stages if the person who requested the records responds to the head under subsection (1) by indicating that the person accepts the plan. 4

(1) Section 18 of the Act is amended by striking out “fifteen days” wherever it appears and substituting in each case “15 business days”.

(2) Section 18 of the Act is amended by adding the following subsection: Transition, business days

(6) This section, as it read immediately before the day

section 4 of

Schedule 11 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply to requests for access to a record received by an institution before that day. 5

(1) Section 19 of the Act is amended by striking out “thirty days” in the portion before clause (

a) and substituting “45 business days”.

(2) Section 19 of the Act is amended by adding the following subsections: Same

(2) A request is only received for the purposes of subsection (1) once the person who made the request has complied with subsection 17 (1).

33 Transition, business days

(3) This section, as it read immediately before the day

section 5 of

Schedule 11 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply to requests for access to a record made or forwarded to the head of the institution before that day. 6

(1) Section 20 of the Act is amended by adding the following subsection: Same, second extension

(1.1) If the time limit has been extended under subsection (1), the head may extend the time limit one additional time in any of the following circumstances: 1. The person who made the request consents to the extension. 2. The number of records identified as being responsive to the request is significantly more than the number of records initially identified. 3. One of the following circumstances arise s, provided that it was not reasonably foreseeable when the time limit was extended under subsection (1) that the circumstance would arise: i.

Employees knowledgeable in the subject matter of the request are unable to assist with responding to the request. ii. Additional consultations become necessary to respond to the request. (2) Subsection 20 (2) of the Act is amended by adding “or (1.1)” after “under subsection (1)” in the portion before clause (a). 7

(1) Section 21 of the Act is amended by striking out “days” wherever it appears and substituting in each case “business days”.

(2) Section 21 of the Act is amended by adding the following subsection: Transition, business days

(12) This section, as it read immediately before the day

section 7 of

Schedule 11 to the Plan to Protect Ontario Act (Budget Measures), 2026 came into force, continues to apply to requests for access to a record received by an institution before that day. 8 (1) Subsection 26 (1) of the Act is repealed and the following substituted: Annual report of head

(1) A head shall provide to the Commissioner an annual report with respect to the previous calendar year in accordance with this section. (2) Subsection 26 (2) of the Act is amended by adding the following clause: (c.1) the number of thefts, losses or unauthorized uses or disclosures of personal information recorded under subsection 30.1 (8); (3) Clause 26 (2) (

d) of the Act is repealed and the following substituted: (

d) the number of uses or purposes for which personal information is disclosed if the use or purpose is not included in any written public statement provided under subsection 16 (1) of the Personal Health Information Protection Act, 2004 by a health information custodian within the meaning of the Personal Health Information Protection Act, 2004 that is acting as part of the institution;

(4) Section 26 of the Act is amended by adding the following subsection: Form of report etc.

(5) The annual report shall be provided no later than the date specified by the Commissioner, if any, and shall be in the form and manner as may be specified by the Commissioner. 9 (1) Subsection 28 (1) of the Act is amended by striking out “section 29” and substituting “section 29 and subsection 30 (5)”.

(2) Section 28 of the Act is amended by adding the following subsections: Privacy impact assessment

(3) Unless the regulations provide otherwise, before collecting personal information, the head of an institution shall ensure that a written assessment is prepared that contains the following information respecting any personal information that the institution intends to collect: 1. The purpose for which the personal information is intended to be collected, used and disclosed, as applicable, and an explanation of why the personal information is necessary to achieve the purpose.

34 2. The legal authority for the intended collection, use and disclosure of the personal information. 3. The types of personal information that is intended to be collected and, for each type of personal information collected, an indication of how the type of personal information is intended to be used or disclosed. 4. The sources of the personal information that is intended be collected. 5. The position titles of the officers, employees, consultants or agents of the institution who will have access to the personal information. 6.

Any limitations or restrictions imposed on the collection, use or disclosure of the personal information. 7. The period of time that the personal information would be retained by the institution, in accordance with subsection 30 (1). 8. An explanation of the administrative, technical and physical safeguards and practices that would be used to protect the personal information in accordance with subsection 30 (5) and a

summary of any risks to individuals in the event of a theft, loss or unauthorized use or disclosure of the personal information. 9. The steps to be taken by the institution, i. to prevent or reduce the likelihood of a theft, loss or unauthorized use or disclosure of personal information from occurring, and ii. to mitigate the risks to individuals in the event of such an occurrence. 10. Such other information as may be prescribed. Risk mitigation

(4) The head of an institution shall ensure that the steps mentioned in paragraph 9 of subsection (3) are implemented, (

a) before collecting the personal information mentioned in that subsection; or (

b) if it is not possible to implement the steps before collecting the personal information, within a reasonable time after collecting the information. Requirement to update

(5) Unless the regulations provide otherwise, before making any significant change to the purpose for which personal information mentioned in subsection (3) is used or disclosed, the head of an institution shall, (

a) update the assessment prepared under subsection (3) to reflect the proposed change and to set out the proposed intended use or disclosure; and (

b) implement any additional steps identified under paragraph 9 of subsection (3). Copy to Commissioner

(6) The head of an institution shall, on request, provide the Commissioner with access to, or a copy of, an assessment prepared under subsection (3) or updated under subsection (5). 10

Section 30 of the Act is amended by adding the following subsection: Privacy safeguards

(5) The head of an institution shall take steps that are reasonable in the circumstances to ensure that personal information in the custody or under the control of the institution is protected against theft, loss and unauthorized use or disclosure and t o ensure that the records containing the personal information are protected against unauthorized copyi

Document details

Collection	Ontario — Bills
Citation	p44 s1 bill 97 b097 e.pdf
Type	bill
Volume / chapter	p44 s1 bill 97 b097 e.pdf
Language	en
Format	json
Source	PROVINCIAL
Identifier	c75b7403b152d96d56db0ce6007f189820224c54

Source file is stored in the law ingest library (json).