Creating the Foundation for Jobs and Growth Act, 2010 Duncan, Hon. Dwight Minister of Finance — Bill 16 (39th Parliament, 2nd Session)

Bill 16, 39-2

Ontario — Bills

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Bill 16, Creating the Foundation for Jobs and Growth Act, 2010

Duncan, Hon. Dwight Minister of Finance

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Original

As Amended by Standing Committee

Royal Assent

[39] Bill 16 Royal Assent (PDF)

Bill 16 2010

An Act to implement 2010

Budget measures and to enact or amend various Acts

Note:

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

these Acts, see the Table of Consolidated Public Statutes – Detailed

Legislative History at www.e-Laws.gov.on.ca.

CONTENTS

Contents

of this Act

Commencement

Short

title

Schedule

Alcohol

and Gaming Regulation and Public Protection Act, 1996 and Business

Corporations Act

Schedule

City

of Ottawa Act, 1999

Schedule

Commodity

Futures Act

Schedule

Co-operative

Corporations Act

Schedule

Drug

Interchangeability and Dispensing Fee Act

Schedule

Electronic

Land Registration Services Act, 2010

Schedule

Financial

Administration Act

Schedule

Financial

Services Commission of Ontario Act, 1997

Schedule

Health

Care Consent Act, 1996

Schedule

Indian

Lands Agreement

(1986) Confirmation Act, 2010

Schedule

Insurance

Act

Schedule

Law

Society Act

Schedule

Legislative

Assembly Act

Schedule

Limitations

Act, 2002

Schedule

Local

Health System Integration Act, 2006

Schedule

Management

Board of Cabinet Act

Schedule

Mental

Health Act

Schedule

Ministry

of Revenue Act

Schedule

Ministry

of Tourism and Recreation Act

Schedule

Ministry

of Training, Colleges and Universities Act

Schedule

Ontario Drug Benefit Act

Schedule

Ontario Loan Act, 2010

Schedule

Pension

Benefits Act

Schedule

Public

Sector Compensation Restraint to Protect Public Services Act, 2010

Schedule

Retail

Sales Tax Act

Schedule

Securities

Act

Schedule

Smoke-Free

Ontario Act

Schedule

Supplementary

Interim Appropriation Act, 2010

Schedule

Taxation

Act, 2007

Schedule

Tobacco

Tax Act

______________

Her

Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Contents

of this Act

1. This

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

Commencement

(1) Subject

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

Royal Assent.

Same

(2) The Schedules to this Act come into force as provided

in each Schedule.

Same

(3) If a

Schedule to this Act provides that any provisions

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

Governor, a proclamation may apply to one or more of those provisions, and

proclamations may be issued at different times with respect to any of those

provisions.

Short

title

3. The

short title of this Act is the Creating the Foundation for

Jobs and Growth Act, 2010 .

Schedule 1

alcohol and gaming regulation and public protection act, 1996 and Business

Corporations Act

1. (1) Subsections

22 (1) and (2) of the Alcohol and Gaming Regulation and

Public Protection Act, 1996 are repealed and the following substituted:

Exception,

beer made by microbrewer

(1) Despite

section 21, the basic tax rate per litre in

respect of the purchase of beer manufactured by a beer manufacturer that is a

microbrewer for the sales year in which the beer is sold is the following:

1. If

the beer is draft beer, the rate determined by subtracting 36.49 cents from,

i. the

basic tax rate for draft beer under clause 21 (2) (a), or

ii. if

the beer is sold after the first annual adjustment date, the basic tax rate

under clause 21 (2) (

a) as adjusted annually under subsection 21 (3).

2. If

the beer is non-draft beer, the rate determined by subtracting 49.99 cents

from,

i. the

basic tax rate for non-draft beer under clause 21 (2) (b), or

ii. if

the beer is sold after the first annual adjustment date, the basic tax rate

under clause 21 (2) (

b) as adjusted annually under subsection 21 (3).

(2) Subsection 22 (3) of the Act is amended by striking

out "and" at the end of clause (a), by adding "and" at the end of clause (

b) and by adding the following clause:

(

c) any

affiliate it has that manufactures beer is a microbrewer.

(3) Paragraphs 1, 2 and 3 of subsection 22 (4) of the Act

are repealed and the following substituted:

1. All beer manufactured

during the production year by the microbrewer, including beer that is manufactured

under contract for another beer manufacturer.

2. All beer manufactured

during the production year by an affiliate of the microbrewer, including beer

manufactured by the affiliate under contract for another beer manufacturer.

3. All beer manufactured

during the production year by another microbrewer under contract for the microbrewer

or for an affiliate of the microbrewer.

(4) Subsection 22 (5) of the Act is repealed and the

following substituted:

Definitions

(5) In this section,

"production

year" has the prescribed meaning; ("année de production")

"sales year" has the prescribed meaning. ("année de ventes")

2. (1) Subsections

26 (1) and (2) of the Act are repealed and the following substituted:

Annual

adjustment to rate of basic tax

(1) The rate of basic tax payable by a purchaser under

sections 21 and 25 in respect of the purchase of beer shall be adjusted

annually in accordance with this

section as of each annual adjustment date.

Calculation

of basic tax rate

(2) Each basic tax rate, expressed in cents per litre,

that is in effect for the period commencing on an annual adjustment date and

ending on the day before the next annual adjustment date is calculated using

the formula,

+ (A ×

B) in which,

"A" is the amount of basic tax per litre of beer that would be

payable under this

Part if the purchase had been on the day before the annual

adjustment date, and

"B" is the index factor

calculated under subsection (2.1).

Index

factor

(2.1) For the purposes of subsection (2), the index factor

is calculated using the following formula, rounded to the nearest one-tenth:

- 1

in which,

"C" is the Consumer Price Index for the 12-month period ending on the

previous November 30,

"D" is the Consumer

Price Index for the 12-month period preceding the 12-month period referred to

in the definition of "C",

"E" is the Consumer

Price Index for the 12-month period preceding the 12-month period referred to

in the definition of "D", and

"F" is the Consumer Price Index for the 12-month period preceding the

12-month period referred to in the definition of "E".

(2) Clause 26 (5) (

a) of the Act is amended by striking

out "Consumer Price Index for Ontario" and substituting "Consumer Price Index

for Ontario (All Items)".

(3) Clause 26 (5) (

c) of the Act is repealed and the

following substituted:

(

c) rounding the result obtained under clause (

b) to the nearest one-tenth.

3. Subsection

27 (3) of the Act is amended by striking out "fixed by the Board for the wine

or wine cooler under the authority of clause 3 (1) (

i) of the Liquor Control Act " in the portion before clause (

a) and

substituting "fixed by the Board for the wine or wine cooler under the

authority of clause 3 (1) (

i) of the Liquor Control Act ,

or by the winery retail store if the Board has not fixed a price".

4. The

Act is amended by adding the following section:

Right to sit as member of Assembly

30.1 No

person acting as an agent of the Minister under this Division shall be, by

reason only of their acting as an agent of the Minister, ineligible as a member

of the Assembly.

5. (1) Subsection

31 (1) of the Act is amended by striking out "a person at a winery retail

store" and substituting "a purchaser at a winery retail store".

(2) The French version of subsection 31 (2) of the Act is

amended by striking out "auprès de l'acheteur".

Section

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

Penalty, failure to deposit security

(7) The Minister may assess a penalty against a collector

who fails to deposit security as required under

section 34.

Amount of penalty

(8) The amount of a penalty assessed under subsection

(7) shall not exceed the amount of the security that the collector was required to

deposit.

Security obligation satisfied

(9) If the Minister assesses a penalty under subsection

(7), the Minister may accept the payment of the penalty in satisfaction of the

collector's obligations under

section 34.

If security provided subsequently

(10) The Minister may return all or part of the penalty if

the collector subsequently provides security acceptable to the Minister under

section 34, or if the Minister determines that a lesser amount is sufficient to

satisfy the collector's obligations under

section 34.

7. The

French version of subsection 46 (5) of the Act is amended by striking out "en

vertu du présent paragraphe" at the end and substituting "pour l'application du

présent paragraphe".

8. The Act is amended by adding the

following section:

Statement of disallowance

47.1

(1) If, upon

considering an application for a refund made under this Part, the Minister

determines that the applicant is not entitled to all or part of the refund, the

Minister shall serve a statement of disallowance on the applicant.

Content of statement

(2) A statement of

disallowance shall set out the amount of the refund that is being disallowed

and the reasons for the disallowance.

9. The Act is amended by adding the

following section:

Fees under s. 8.1 of the Financial Administration

Act

54.1

(1) A fee that

the Minister of Finance requires a person to pay under

section 8.1 of the Financial Administration Ac t for failing to make

full and unconditional payment or settlement of an amount payable under this

Part,

(

a) is deemed to be tax assessed and payable under

this Part; and

(

b) may be collected and enforced as tax under

this Part.

Notice

(2) Subsection (1)

applies only if the Minister of Finance gives written notice of the fee to the

person who is required to pay it.

No objection or appeal

(3) A person who

receives notice of a fee under subsection (2) is not entitled to object to the

fee or appeal the fee under

section 55 or 56.

10. The Act is amended by adding the

following section:

Objection and appeal of refund disallowance

59.1

(1) If an

application for a refund is disallowed under

section 47.1, the applicant may

object to the disallowance by serving a notice of objection to the disallowance

on the Minister within 180 days after the day of mailing of the statement of

disallowance.

Form

(2) The notice of

objection shall be in a form approved by the Minister.

Application

(3) Sections 55, 56,

57 and 59 apply with necessary modifications to an objection to a disallowance

made under subsection (1).

11. Clause 71 (2) (

g) of the Act is

amended by striking out "under

section 46 or 47" at the end and substituting

"under this Part".

Amendment to Business Corporations Act

12. Subsection 241 (1) of the Business

Corporations Act is amended by adding the following paragraph:

0.1 Alcohol and Gaming Regulation and Public Protection Act, 1996 .

Commencement

13. This

Schedule comes into force on July 1, 2010.

schedule 2

city of ottawa act, 1999

Section

11.1 of the City of Ottawa Act, 1999 is amended by adding the following

subsection:

Same,

for board of health

(1.1) A policy adopted under subsection (1) applies with

respect to the administration of the board of health and the provision of

services by the board.

Section

12 of the Act is repealed and the following substituted:

Board

of health

(1) A

board of health for the city is hereby established and it is deemed to have

been established under the Health Protection and Promotion

Act .

Composition

(2) The city shall, by by-law, establish the board's size

in accordance with subsection 49 (2) of the Health Prot

Document details

Collection	Ontario — Bills
Citation	Bill 16, 39-2
Type	bill
Volume / chapter	p39 s2 bill 16 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	cafe61a5bf0bf89a28138cd6b3ba0f3a8f17a45d

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