Dedicated Funding for Public Transportation Act, 2013

S.o. 2013, chapter 2
Schedule 3

Consolidation Period: From May 18, 2023 to the e-Laws currency date.

Last amendment: 2023, c. 8, Sched. 1.

Legislative History: 2023, c. 8, Sched. 1.

Dedicated portion of gasoline tax

1. (1) A portion of the tax that is paid to Ontario under the Gasoline Tax Act in each fiscal year is dedicated to the provision of grants to municipalities for public transportation. 2013, c. 2, Sched. 3, s. 1 (1).

Amount

(2) The portion of the tax that is dedicated to that purpose in each fiscal year that begins on or after April 1, 2013 is the amount calculated by multiplying 2 cents by the number of litres of gasoline on which tax was paid during the previous fiscal year, that number being the number determined by dividing the total revenue from gasoline tax for that fiscal year, as reported in the Public Accounts, by the tax rate per litre of gasoline in effect for that fiscal year under section 2 of the Gasoline Tax Act. 2023, c. 8, Sched. 1, s. 1.

Same, more than one rate in effect

(2.1) If more than one tax rate was in effect during the previous fiscal year, the number of litres of gasoline on which tax was paid during that fiscal year shall be calculated by,

(a)  for each period of the fiscal year during which a different tax rate was in effect, dividing the total revenue from gasoline tax for that period by the tax rate that was in effect during that period to determine the number of litres on which tax was paid during each period; and

(b)  adding together the number of litres determined under clause (a) for each period of the fiscal year during which a different tax rate was in effect. 2023, c. 8, Sched. 1, s. 1.

Special purpose

(3) For the purposes of the Financial Administration Act, the amount described in subsection (2) is deemed to be money paid to Ontario for the special purpose set out in subsection (1). 2013, c. 2, Sched. 3, s. 1 (3).

Authority for grants

(4) The grants referred to in subsection (1) may be provided by the Minister of Transportation under subsection 118 (2) of the Public Transportation and Highway Improvement Act. 2013, c. 2, Sched. 3, s. 1 (4).

Section Amendments with date in force (d/m/y)

2023, c. 8, Sched. 1, s. 1 - 18/05/2023

2. Omitted (provides for coming into force of provisions of this Act). 2013, c. 2, Sched. 3, s. 2.

3. Omitted (enacts short title of this Act). 2013, c. 2, Sched. 3, s. 3.