Helping Ontario Families and Managing Responsibly Act, 2010 Duncan, Hon. Dwight Minister of Finance — Bill 135 (39th Parliament, 2nd Session)

Bill 135, 39-2

Ontario — Bills

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Bill 135, Helping Ontario Families and Managing Responsibly Act, 2010

Duncan, Hon. Dwight Minister of Finance

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Royal Assent

[39] Bill 135 Royal Assent (PDF)

Bill 135 2010

An Act respecting financial and

Budget measures and other matters

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

Schedule

Assessment

Act

Schedule

Commodity

Futures Act

Schedule

Corporations

Tax Act

Schedule

Education

Act

Schedule

Employer

Health Tax Act

Schedule

Financial

Administration Act

Schedule

Financial

Services Commission of Ontario Act, 1997

Schedule

Insurance

Act

Schedule

Interim

Appropriation for 2011-2012 Act, 2010

Schedule

Loan

and Trust Corporations Act

Schedule

Ministry

of Revenue Act

Schedule

Ontario Clean Energy Benefit

Act, 2010

Schedule

Ontario Municipal Employees

Retirement System Act, 2006

Schedule

Pension

Benefits Act

Schedule

Public

Sector Compensation Restraint to Protect Public Services Act, 2010

Schedule

Retail

Sales Tax Act

Schedule

Securities

Act

Schedule

Supplementary

Interim Appropriation Act, 2010 (No. 2)

Schedule

Taxation

Act, 2007

Schedule

Workplace

Safety and Insurance Act, 1997

______________

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 Helping Ontario Families

and Managing Responsibly Act, 2010 .

Schedule 1

alcohol and gaming regulation and public protection act, 1996

1. (1) Subsection 17 (1) of the Alcohol and Gaming Regulation and Public Protection Act, 1996

is amended by adding the following definition:

"increase

date" means, with respect to a basic rate of tax on the purchase of beer, the

date on which an increase to the rate of basic tax payable by a purchaser under

section 21, 22 or 25 takes effect in accordance with

section 26 or otherwise

under this Act; ("date d'augmentation")

(2) Paragraph 3 of subsection 17 (2) of the Act is amended

by striking out "wine" wherever it appears and substituting in each case "wine

or wine coolers".

(3) Paragraph

4 of subsection 17 (2) of the Act is repealed and the following substituted:

4. A winery that purchases wine or wine

coolers in Ontario that are not sold to another person, but only with respect

to the wine or wine coolers that are purchased and not sold.

Section 20

of the Act is repealed and the following substituted:

Application

20. This

Division applies to purchasers in respect of purchases of beer, wine and wine

coolers on and after July 1,

Section 21

of the Act is amended by adding the following subsection:

Transition,

after change in tax rate

(4) Despite subsections (1), (2) and (3) and

section 22,

if the beer sold to the purchaser was received by the beer vendor before an

increase date and then sold to the purchaser on or after the increase date, the

basic tax payable by the purchaser in respect of the purchase of the beer shall

be calculated at the basic tax rate in effect immediately before the increase

date.

4. Subsection

22 (3) of the Act is amended by striking out "and" at the end of clause (

b) and

by adding the following clause:

(b.1) it has not entered

into any agreement or other arrangement pursuant to which it manufactures beer

for any beer manufacturer that is not a microbrewer; and

Section 25

of the Act is amended by adding the following subsection:

Transition,

after change in tax rate

(4) Despite subsections (1) and (2), if the draft beer

sold to the purchaser was made at the brew pub before the increase date and

then sold to the purchaser on or after the increase date, the basic tax payable

by the purchaser in respect of the purchase of the draft beer shall be calculated

at the basic tax rate in effect immediately before the increase date.

6. Subsection

26 (2.1) of the Act is amended by striking out the portion before the formula

and substituting the following:

Index

factor

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

is the greater of zero and the value calculated using the following formula,

rounded to the nearest one-thousandth:

. . . .

7. (1) Subsection

30 (1) of the Act is amended by striking out "on or after the first day

Division B applies" and substituting "on or after July 1, 2010".

(2) Subsection

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

Collection

by authorized beer manufacturer

(5) Every authorized beer manufacturer that, on or after

July 1, 2010, sells or delivers beer in Ontario to any of the following persons

or entities shall, as agent of the Minister, collect from the person or entity

at the time of the sale or delivery an amount on account of all taxes imposed

under this Part on a purchaser in respect of the purchase of the beer:

1. Brewers Retail Inc.

2. An

agency store.

3. A

licensee.

4. A

store owned and operated by the authorized beer manufacturer under the Liquor Control Act .

(3) Section

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

Collection

and remittance after change in tax rate, beer vendor

(10) This subsection applies if a beer vendor receives

beer before an increase date and then sells or delivers the beer to a purchaser

on or after the increase date:

1. Despite subsection

(1), the taxes to be collected by the beer vendor in respect of the beer shall

be determined as if the beer were sold or delivered to the purchaser

immediately before the increase date.

2. Despite subsection

(2), the taxes to be paid by the beer vendor to Brewers Retail Inc. or to an

authorized beer manufacturer in respect of the beer shall be determined as if

the beer were to be sold or delivered to a purchaser immediately before the increase

date.

3. Despite subsection

(3), the amount to be collected by Brewers Retail Inc. from a licensee or

agency store on account of taxes imposed under this Part on a purchaser in

respect of the beer shall be determined as if the taxes were being imposed on

the purchaser immediately before the increase date.

Same, authorized beer manufacturer

(11) This subsection

applies if beer is available for sale before an increase date at a store owned

and operated by an authorized beer manufacturer under the Liquor

Control Act and then the beer is sold or delivered to a purchaser on or

after the increase date:

1. Despite subsection (1), the

taxes to be collected by the authorized beer manufacturer in respect of the

beer shall be determined as if the beer were sold or delivered to the purchaser

immediately before the increase date.

Same, licensee of brew pub

(12) This subsection

applies if draft beer is made at a brew pub before an increase date and then

the licensee of the brew pub sells or delivers the draft beer to a purchaser on

or after the increase date or sells or delivers the draft beer on or after the

increase date to an operator of a place that is a secondary location related to

the brew pub:

1. Despite subsection (1), the

taxes to be collected by the licensee of the brew pub in respect of the draft

beer sold or delivered to a purchaser shall be determined as if the draft beer

were sold to the purchaser immediately before the increase date.

2. Despite subsection (8), the

amount to be collected by the licensee of the brew pub from the operator of the

secondary location on account of taxes imposed on a purchaser in respect of the

purchase of the draft beer shall be determined as if the draft beer were sold

immediately before the increase date.

Same, operator of secondary location

(13) This subsection

applies if draft beer is made at a brew pub before an increase date and then an

operator of a place that is a secondary location related to the brew pub sells

or delivers the draft beer to a purchaser on or after the increase date:

1. Despite subsection (1), the

taxes to be collected by the operator of the secondary location in respect of

the draft beer shall be determined as if the draft beer were sold or delivered

to the purchaser immediately before the increase date.

8. Subsection 31 (1) of the Act is amended by

striking out "on or after the first day Division B applies" and substituting

"on or after July 1, 2010".

9. The Act is amended by adding the following section:

payments in lieu of tax

Amounts in lieu of tax

31.1 The following rules apply

if a person sells beer, wine or a wine cooler and receives any payment made as

or in lieu of the tax payable under this Act:

1. The person must deal

with and account for the payment as tax under this Act.

2. If the person fails

to deal with and account for the payment in accordance with this Act and the

regulations, the person is liable to the same penalties and fines, and is

guilty of the same offences, as would apply if the payment were the tax payable

under this Act.

3. The Minister may

collect and receive the payment using the same remedies and procedures that

are provided by this Act and the regulations for the collection and enforcement

of the tax payable under this Act.

4. For the purposes of

the assessment and collection of the payment, the person receiving the payment

is deemed to be a collector for the purposes of Division D.

Section 38

of the Act is amended by adding the following subsection:

Class

of collectors

(4) The Minister may require a class of collectors to

complete an inventory report in accordance with subsection (3).

11. Subsections

41 (3) and (4) of the Act are repealed and the following substituted:

Penalty,

failure to submit a return

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

that fails to submit a return in accordance with this Part and the regulations

equal to 10 per cent of the tax collectable or 5 per cent of the tax payable by

the collector, as the case may be, for the period covered by the return.

Section 50

of the Act is amended by adding the following subsection:

Application

of subrule 60.07 (2), Rules of Civil Procedure

(1.1) Subrule 60.07 (2) of the Rules of Civil Procedure

does not apply in respect of a warrant issued by the Minister under clause (1)

(b).

Section 64

of the Act is amended by striking out "on and after the first day Division B applies"

at the end of the portion before paragraph 1 and substituting "on and after

July 1, 2010".

14. Clause 66

(

a) of the Act is amended by striking out "before the first day Division B

applies" and substituting "before July 1, 2010".

15. (1) Subsection

67 (1) of the Act is amended by striking out "before the first day Division B

applies" in the portion before clause (

a) and substituting "before July 1,

2010".

(2) Subsection

67 (3) of the Act is amended by striking out "before the first day Division B applies"

and substituting "before July 1, 2010".

(3) Subsection 67 (4) of

the Act is amen

Document details

Collection	Ontario — Bills
Citation	Bill 135, 39-2
Type	bill
Volume / chapter	p39 s2 bill 135 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	f2ab3513234dd7fe29b0ddf4080999bfbd77bc04

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