O. Reg. 203/10: Pension Matters, Certain Former Employees

 

ontario regulation 203/10

made under the

ministry of revenue act

Made: May 20, 2010
Filed: June 4, 2010
Published on e-Laws: June 8, 2010
Printed in The Ontario Gazette: June 19, 2010

Amending O. Reg. 160/08

(Pension Matters, Certain Former Employees)

1. The definition of “Ontario employment period” in subsection 1 (1) of Ontario Regulation 160/08 is amended by striking out “an employee of the Canada Revenue Agency” at the end and substituting “an employee in the federal public service”.

2. The Regulation is amended by adding the following sections:

Application to prescribed restructurings or transfers

1.1 The following are prescribed for the purposes of subsection 6.1 (3) of the Act:

1. The transfer of the administration of certain Ontario corporate tax statutes from the Ministry to the Canada Revenue Agency beginning in April 2008.

2. The restructuring of the sales taxes imposed by the Province and imposed by the Government of Canada that takes effect beginning on July 1, 2010.

Eligible former employees

1.2 The following are the circumstances in which a person becomes an eligible former employee under subsection 6.1 (4) of the Act:

1. The person who ceases to be employed in the Ministry or in the Ministry of Finance becomes an employee in the federal public service on or after April 3, 2008 by accepting an offer of employment that refers to the “CTAO/CTAR Human Resources Agreement” between the Canada Revenue Agency and the Crown in right of Ontario.

2. The person who ceases to be employed in the Ministry or in the Ministry of Finance becomes an employee in the federal public service on or after July 1, 2010 by accepting an offer of employment that refers to the “Ontario Sales Tax Administration Reform (OSTAR) Project Human Resources Agreement” between the Canada Revenue Agency and the Crown in right of Ontario.

3. (1) Paragraph 6 of section 2 of the Regulation is amended by striking out “employment by the Canada Revenue Agency” and substituting “employment in the federal public service”.

(2) Paragraph 8 of section 2 of the Regulation is amended by striking out “employed by the Canada Revenue Agency” and substituting “employed in the federal public service”.

4. This Regulation comes into force on the later of the day subsection 1 (2) of Schedule M to the Ontario Tax Plan for More Jobs and Growth Act, 2009 comes into force and the day this Regulation is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: May 20, 2010.