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Ministry of Revenue Act

R.S.O. 1990, Chapter M.33

Consolidation Period:  From April 4, 2016 to the e-Laws currency date.

Last amendment: 2015, c. 20, Sched. 25.

Legislative History: 2002, c. 22, s. 140; 2004, c. 31, Sched. 24; 2005, c. 28, Sched. H; 2005, c. 31, Sched. 15; 2006, c. 33, Sched. U; 2006, c. 35, Sched. C, s. 79; 2007, c. 7, Sched. 25; 2008, c. 7, Sched. M; 2009, c. 18, Sched. 17; 2009, c. 34, Sched. J, s. 23; 2009, c. 34, Sched. M; 2010, c. 1, Sched. 18; 2010, c. 26, Sched. 12; 2011, c. 9, Sched. 28; 2012, c. 8, Sched. 34; 2014, c. 7, Sched. 22; 2015, c. 20, Sched. 25.

CONTENTS

1.

Definitions

2.

Ministry continued

3.

Minister to have charge

4.

Administration of Acts

5.

Deputy Minister

6.

Employees

6.1

Pension matters, certain former employees

7.

Delegation of powers and duties

8.

Protection from personal liability

9.

Seal

10.

Facsimile signature

10.1

Definitions for ss. 11 and 11.1

11.

Services to other ministries and public bodies re: government assistance programs

11.1

Services to other ministries and public bodies re: collections and audits

11.2

Child support calculation service under the Family Law Act

11.3

Child support recalculation service under the Family Law Act

11.4

Grants

12.

Information sharing agreement with federal government

12.1

Powers of provincial offences officers

13.

Regulations

14.

Reciprocal provision of information

15.

Minister may withhold tax refunds

16.

Alternative means for delivery of documents and information

17.

Minister may require use of specified means of delivery

18.

Forms and records

 

Definitions

1. In this Act,

“Crown”, except where otherwise indicated, means the Crown in right of Ontario; (“Couronne”)

“Minister” means the Minister of Revenue; (“ministre”)

“Ministry” means the Ministry of Revenue. (“ministère”)  R.S.O. 1990, c. M.33, s. 1; 2012, c. 8, Sched. 34, s. 1.

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

2012, c. 8, Sched. 34, s. 1 - 20/06/2012

Ministry continued

2. The ministry of the public service known in English as the Ministry of Revenue and in French as ministère du Revenu is continued.  R.S.O. 1990, c. M.33, s. 2.

Minister to have charge

3. The Minister shall preside over and have charge of the Ministry.  R.S.O. 1990, c. M.33, s. 3.

Administration of Acts

4. The Minister is responsible for the administration of this Act, and the Acts that are assigned to the Minister by the Legislature or by the Lieutenant Governor in Council.  R.S.O. 1990, c. M.33, s. 4.

Deputy Minister

5. (1) The Lieutenant Governor in Council shall appoint a Deputy Minister of Revenue as deputy head of the Ministry.  R.S.O. 1990, c. M.33, s. 5 (1).

Deputy Minister’s duties

(2) Under the direction of the Minister, the Deputy Minister of Revenue shall perform such duties as the Minister may assign to him or her.  R.S.O. 1990, c. M.33, s. 5 (2).

Employees

6. Such employees as are considered necessary for the proper conduct of the business of the Ministry shall be appointed under Part III of the Public Service of Ontario Act, 2006.  2006, c. 35, Sched. C, s. 79.

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

2006, c. 35, Sched. C, s. 79 - 20/08/2007

Pension matters, certain former employees

Definitions

6.1 (1) In this section,

“federal public service” has the same meaning as “public service” in subsection 2 (1) of the Public Service Employment Act (Canada); (“fonction publique fédérale”)

“OPSEU Pension Plan (Ontario)” has the same meaning as “OPSEU Plan” in section 2 of the Ontario Public Service Employees’ Union Pension Act, 1994; (“Régime de retraite du SEFPO (Ontario)”)

“Public Service Pension Plan (Ontario)” means the Public Service Pension Plan continued by section 3 of the Public Service Pension Act; (“Régime de retraite des fonctionnaires (Ontario)”)

“Public Service Superannuation Plan (Canada)” means the pension plan established under the Public Service Superannuation Act (Canada). (“Régime de pension de retraite de la fonction publique (Canada)”)  2008, c. 7, Sched. M, s. 1; 2009, c. 34, Sched. M, s. 1 (1).

Interpretation, pension terminology

(2) Words and expressions used in this section have the same meaning as under the Pension Benefits Act unless the context requires otherwise.  2008, c. 7, Sched. M, s. 1.

Transfer between certain pension plans

(3) This section governs the transfer of assets from the Public Service Pension Plan (Ontario) and from the OPSEU Pension Plan (Ontario) to the Public Service Superannuation Plan (Canada) in respect of eligible former employees in the Ministry or in the Ministry of Finance who become employees in the federal public service in connection with a prescribed restructuring of tax authority between the Province and Canada or a prescribed transfer of tax administration activities from the Province to Canada.  2009, c. 34, Sched. M, s. 1 (2).

Nature of transfer

(3.1) The restructuring or transfer prescribed under subsection (3) is deemed, for the purposes of the Pension Benefits Act, to be a transaction described in subsection 80 (2) of that Act.  2009, c. 34, Sched. M, s. 1 (2); 2011, c. 9, Sched. 28, s. 1 (1).

Eligible former employees

(4) A person who ceases to be employed in the Ministry or in the Ministry of Finance is an eligible former employee for the purposes of this section if he or she becomes an employee in the federal public service in such circumstances as may be prescribed.  2009, c. 34, Sched. M, s. 1 (2).

Notice about pension benefits

(5) When an eligible former employee ceases to be employed in the Ministry or in the Ministry of Finance, the administrator of the Public Service Pension Plan (Ontario) or the OPSEU Pension Plan (Ontario), as the case may be, shall give him or her a notice,

(a) setting out such information as may be prescribed by regulation; and

(b) including a statement indicating that the Pension Benefits Act does not apply to the Public Service Superannuation Plan (Canada) or to assets transferred to it from the Public Service Pension Plan (Ontario) or from the OPSEU Pension Plan (Ontario), as the case may be.  2008, c. 7, Sched. M, s. 1; 2009, c. 34, Sched. M, s. 1 (3).

Effect of election to transfer assets

(6) If an eligible former employee elects in accordance with the applicable reciprocal transfer agreement to transfer his or her accrued pension credits under the Public Service Pension Plan (Ontario) or under the OPSEU Pension Plan (Ontario), as the case may be, to the Public Service Superannuation Plan (Canada),

(a) the administrator is authorized to transfer assets in respect of the eligible former employee to the Public Service Superannuation Plan (Canada) in accordance with the applicable reciprocal transfer agreement;

(b) section 79.2 and subsections 80 (4) and (9) to (15) of the Pension Benefits Act do not apply with respect to the eligible former employee or the transfer of assets; and

(c) the administrator is discharged upon transferring the assets in accordance with this section and the applicable reciprocal transfer agreement if the administrator has given the eligible former employee the notice required by subsection (5).  2008, c. 7, Sched. M, s. 1; 2011, c. 9, Sched. 28, s. 1 (2).

Effect if no election made

(7) If an eligible former employee does not make the election described in subsection (6),

(a) the Government of Canada is the successor employer of the eligible former employee for the purposes of clauses 80 (4) (a) and (c) of the Pension Benefits Act; and

(b) the Government of Canada is deemed not to be the successor employer of the eligible former employee for the purposes of clause 80 (4) (b) of the Pension Benefits Act.  2008, c. 7, Sched. M, s. 1; 2009, c. 34, Sched. M, s. 1 (4); 2011, c. 9, Sched. 28, s. 1 (3, 4).

Consequential amendments to the pension plans

(8) Sections 14 and 26 of the Pension Benefits Act do not apply with respect to any amendment to the Public Service Pension Plan (Ontario) or the OPSEU Pension Plan (Ontario) that relates to the enactment of this section or that relates to a transfer of assets authorized by this section.  2008, c. 7, Sched. M, s. 1.

Applicable reciprocal transfer agreements

(9) A reference in this section to the “applicable reciprocal transfer agreement” means, in relation to an eligible former employee, the reciprocal transfer agreement filed under the Pension Benefits Act governing the transfer of assets from the Public Service Pension Plan (Ontario) or the OPSEU Pension Plan (Ontario), as the case may be, to the Public Service Superannuation Plan (Canada) that is in effect if and when the eligible former employee makes the election referred to in subsection (6).  2008, c. 7, Sched. M, s. 1.

Regulations

(10) The Minister may make regulations prescribing the matters referred to in subsections (3) and (4) and clause (5) (a).  2009, c. 34, Sched. M, s. 1 (5).

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

2008, c. 7, Sched. M, s. 1 - 14/05/2008

2009, c. 34, Sched. M, s. 1 (1-5) - 1/07/2010

2011, c. 9, Sched. 28, s. 1 (1-4) - 1/01/2014

Delegation of powers and duties

7. (1) Any power or duty conferred or imposed on the Minister under this or any other Act may be delegated by the Minister to the deputy minister or to a public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in or provides services to the Ministry and, when purporting to exercise a delegated power or duty, the delegate shall be presumed conclusively to act in accordance with the delegation.  2007, c. 7, Sched. 25, s. 1.

(2) Repealed:  2009, c. 34, Sched. J, s. 23.

Delegation subject to conditions

(3) A delegation under subsection (1) shall be in writing and may be subject to such limitations, conditions and requirements as are set out in it.  2007, c. 7, Sched. 25, s. 1 (1).

Subdelegation

(4) In a delegation under subsection (1), the Minister may authorize a person to whom a power or duty is delegated to delegate to others the exercise of the delegated power or duty, subject to such limitations, conditions and requirements as the person may impose.  2007, c. 7, Sched. 25, s. 1 (1).

Deeds and contracts

(5) Despite section 6 of the Executive Council Act, a deed or contract signed by a person empowered to do so under a delegation or subdelegation made under this section has the same effect as if it were signed by the Minister.  2007, c. 7, Sched. 25, s. 1 (1).

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

2007, c. 7, Sched. 25, s. 1 (1) - 21/02/2007; 2007, c. 7, Sched. 25, s. 1 (2) - 20/08/2007

2009, c. 34, Sched. J, s. 23 - 15/12/2009

Protection from personal liability

8. (1) No action or other proceeding for damages shall be instituted against the Deputy Minister, any officer or employee of the Ministry or anyone acting under the authority of the Minister or the Deputy Minister for any act done in good faith in the execution or intended execution of the person’s duty or for any alleged neglect or default in the execution in good faith of the person’s duty.  R.S.O. 1990, c. M.33, s. 8 (1).

Crown liability

(2) Despite subsections 5 (2) and (4) of the Proceedings Against the Crown Act, subsection (1) does not relieve the Crown of liability in respect of a tort committed by a person mentioned in subsection (1) to which it would otherwise be subject.  R.S.O. 1990, c. M.33, s. 8 (2).

Seal

9. (1) The Lieutenant Governor in Council may authorize a seal for the Minister.  R.S.O. 1990, c. M.33, s. 9 (1).

Idem

(2) The seal may be reproduced by engraving, lithographing, printing or any other method of reproduction, and when so reproduced has the same force and effect as if manually affixed.  R.S.O. 1990, c. M.33, s. 9 (2).

Facsimile signature

10. (1) The Minister or Deputy Minister may authorize the use of a facsimile of his or her signature on any document except an affidavit or statutory declaration.  R.S.O. 1990, c. M.33, s. 10 (1).

Idem

(2) A facsimile of the signature of the Minister or the Deputy Minister affixed to a document under an authorization made under subsection (1) shall be deemed to be the signature of the Minister or the Deputy Minister, as the case may be.  R.S.O. 1990, c. M.33, s. 10 (2).

Definitions for ss. 11 and 11.1

10.1 For the purposes of sections 11 and 11.1,

“employee” means,

(a) a public servant employed under Part III of the Public Service of Ontario Act, 2006, or

(b) a person employed by a public body; (“employé”)

“public body” means,

(a) the Government of Canada and any ministry or agency thereof and the Crown in right of Canada and any agency thereof,

(b) the Government of any other province or territory of Canada and any ministry or agency thereof and the Crown in right of any other province of Canada and any agency thereof,

(c) the corporation of any municipality in Ontario,

(d) a local board, as defined in the Municipal Affairs Act, and any authority, board, commission, corporation, office or organization of persons some or all of whose members, directors or officers are appointed or chosen by or under the authority of the council of the corporation of a municipality in Ontario,

(e) a Crown agency,

(f) a corporation, with or without share capital, that is not a Crown agency but is owned, operated or controlled by the Crown,

(g) any other board, commission, authority or unincorporated body of the Crown,

(h) such other persons and entities as may be prescribed. (“organisme public”)  2012, c. 8, Sched. 34, s. 2.

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

2012, c. 8, Sched. 34, s. 2 - 20/06/2012

Services to other ministries and public bodies re: government assistance programs

11. (1) The Minister may enter into a memorandum of understanding with any ministry of the Government of Ontario responsible for the administration of a government assistance program or an agreement with any public body responsible for the administration of a government assistance program to provide services described in subsection (3) to the ministry or public body if,

(a) the program provides assistance to eligible individuals; and

(b) eligibility for the assistance is based, in whole or in part, on an individual’s income.  2010, c. 1, Sched. 18, s. 1; 2012, c. 8, Sched. 34, s. 3 (1).

Government assistance programs

(2) The government assistance programs in respect of which the Minister may provide services under this section include any program under which the Province of Ontario or a public body provides financial assistance directly or indirectly to individuals or confers any other benefit on individuals.  2012, c. 8, Sched. 34, s. 3 (2).

Services

(3) The purpose of the services provided under this section shall be to assist the other ministry or the public body in the administration of a government assistance program and the services shall include,

(a) assistance in determining or verifying the eligibility of individuals for the government assistance program; and

(b) such other related services as may be prescribed.  2010, c. 1, Sched. 18, s. 1; 2012, c. 8, Sched. 34, s. 3 (3).

Powers, functions and duties of ministry, public body to be carried out by Minister

(3.1) A memorandum of understanding or agreement entered into under subsection (1) may authorize the Minister, on behalf of and as agent for the ministry or public body, to exercise any powers and perform any functions or duties assigned by an Act, regulation or program to the minister of or any officer or employee in the ministry or to the public body or any officer or employee of the public body, as the case may be.  2012, c. 8, Sched. 34, s. 3 (4).

Sharing of information

(4) For the purpose of the provision of services under this section,

(a) an employee in a ministry or of a public body who is engaged in the administration of a government assistance program may disclose to an employee in the Ministry who provides services under this section such information as the Minister may require, including information relating to the program or to any individual seeking assistance under the program;

(b) an employee in the Ministry who is engaged in providing services under this section to another ministry or to a public body may disclose to an employee in that other ministry or of the public body who is engaged in the administration of a government assistance program any information to which the employee in the Ministry has access that relates to an individual seeking or receiving assistance under the program, including information received by the Ministry from the Minister of National Revenue or the Canada Revenue Agency under an agreement referred to in section 12.  2012, c. 8, Sched. 34, s. 3 (5).

Same

(5) The information disclosed under subsection (4) with respect to an individual may include,

(a) financial information;

(b) tax information;

(c) personal information within the meaning of the Freedom of Information and Protection of Privacy Act or the Municipal Freedom of Information and Protection of Privacy Act; or

(d) personal health information as defined in the Personal Health Information Protection Act, 2004.  2012, c. 8, Sched. 34, s. 3 (5).

Use of information

(6) Any employee to whom information is disclosed under subsection (4) shall collect, use and disclose the information received,

(a) in the case of an employee engaged in the provision of services under this section, only for purposes related to the provision of those services; and

(b) in the case of an employee in a ministry other than the Ministry of Revenue or an employee of a public body, only for purposes related to the provision of a government assistance program.  2010, c. 1, Sched. 18, s. 1; 2012, c. 8, Sched. 34, s. 3 (6).

(7) Repealed:  2012, c. 8, Sched. 34, s. 3 (7).

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

2002, c. 22, s. 140 - 9/12/2002

2005, c. 28, Sched. H, s. 2 - 12/12/2005

2006, c. 33, Sched. U, s. 1 (1-5) - 20/12/2006

2009, c. 18, Sched. 17, s. 1 - 5/06/2009

2009, c. 34, Sched. J, s. 23 - 15/12/2009

2010, c. 1, Sched. 18, s. 1 - 18/05/2010

2012, c. 8, Sched. 34, s. 3 (1-7) - 20/06/2012

Services to other ministries and public bodies re: collections and audits

Definitions

11.1 (1) For the purposes of this section,

“audit services” means services, as may be prescribed, to determine compliance with a government-funded program; (“services de vérification”)

“collection services” means,

(a) services to recover a payment of money to which the recipient is not entitled at the time of the payment or to which the recipient ceases to be entitled at any time after the payment,

(b) services to collect unpaid fines, fees, interest, monetary penalties and such other debts as may be prescribed,

(c) services to collect reasonable costs and charges incurred in the course of the recovery or collection described in clause (a) or (b), and

(d) such other related services as may be prescribed. (“services de perception”)  2012, c. 8, Sched. 34, s. 4.

Memorandum of understanding or agreement to provide services

(2) If authorized by regulation, the Minister may enter into a memorandum of understanding with any ministry of the Government of Ontario or an agreement with any public body to provide collection services or audit services, or both, to the ministry or public body.  2012, c. 8, Sched. 34, s. 4.

Publication in Gazette

(3) If the Minister enters into a memorandum of understanding or agreement under subsection (2), the following information must be published in The Ontario Gazette:

1. The name of the ministry or public body that is party to the memorandum of understanding or agreement.

2. The services that the Minister will provide to the ministry or public body.

3. The term of the memorandum of understanding or agreement.  2012, c. 8, Sched. 34, s. 4.

Powers, functions and duties of ministry, public body to be carried out by Minister

(4) A memorandum of understanding or agreement entered into under subsection (2) may authorize the Minister, on behalf of and as agent for the ministry or public body, to exercise any powers and perform any functions or duties assigned by an Act, regulation or program to the minister of or any officer or employee in the ministry or to the public body or any officer or employee of the public body, as the case may be.  2012, c. 8, Sched. 34, s. 4.

Other powers, functions and duties assigned to Minister by regulation

(5) The Minister may be authorized by regulation to exercise specified powers or perform specified functions or duties assigned by any Act to any minister, any officer or employee in any ministry, any public body or any officer or employee of any public body, in addition to the powers, functions or duties referred to in subsection (4), but excluding the power to make a regulation, in connection with the services provided under this section.  2012, c. 8, Sched. 34, s. 4.

Sharing of information

(6) For the purpose of the provision of services under this section,

(a) an employee in a ministry or of a public body who is engaged in the administration of a government-funded program may disclose to an employee in the Ministry who provides services under this section such information as the Minister may require;

(b) an employee in the Ministry who is engaged in providing services under this section to another ministry or to a public body may disclose to an employee in that other ministry or of the public body who is engaged in the administration of a government-funded program any information to which the employee in the Ministry has access that relates to the provision of services under this section.  2012, c. 8, Sched. 34, s. 4.

Same

(7) The information disclosed under subsection (6) may include,

(a) financial information;

(b) tax information;

(c) personal information within the meaning of the Freedom of Information and Protection of Privacy Act or the Municipal Freedom of Information and Protection of Privacy Act; or

(d) personal health information as defined in the Personal Health Information Protection Act, 2004.  2012, c. 8, Sched. 34, s. 4.

Use of information

(8) Any employee to whom information is disclosed under subsection (6) shall collect, use and disclose the information received,

(a) in the case of an employee engaged in the provision of services under this section, only for purposes related to the provision of those services; and

(b) in the case of an employee in a ministry other than the Ministry of Revenue or an employee of a public body, only for purposes related to the administration of a government-funded program.  2012, c. 8, Sched. 34, s. 4.

Use of funds

(9) Despite Part I of the Financial Administration Act, the Minister may, subject to arrangements made by the Ontario Financing Authority, do the following:

1. Receive funds that are not public money within the meaning of subsection 1 (3) of the Financial Administration Act, if the Minister receives the funds in the course of providing services under this section.

2. Exercise control over funds that are not public money within the meaning of subsection 1 (3) of the Financial Administration Act and that are held in an account that is not in the name of the Crown, if the Minister obtains control over the funds in the course of providing services under this section.

3. Establish accounts in the name of the Minister with an entity referred to in subsection 2 (2) of the Financial Administration Act.

4. Deposit funds referred to in paragraph 1 or 2 into accounts established under paragraph 3.

5. Pay out the funds referred to in paragraph 1 or 2 and the income earned on those funds in accordance with the memorandum of understanding or agreement entered into under subsection (2).  2012, c. 8, Sched. 34, s. 4.

Same, income

(10) Where income earned on funds referred to in paragraph 1 or 2 of subsection (9) is public money within the meaning of subsection 1 (3) of the Financial Administration Act, the Minister shall cause the income to be paid into the Consolidated Revenue Fund.  2012, c. 8, Sched. 34, s. 4.

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

2012, c. 8, Sched. 34, s. 4 - 20/06/2012

Child support calculation service under the Family Law Act

11.2 The Minister may enter into a memorandum of understanding with the Ministry of the Minister responsible for the administration of the Family Law Act to establish and administer a service to calculate child support under section 39 of that Act. 2014, c. 7, Sched. 22, s. 1.

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

2014, c. 7, Sched. 22, s. 1 - 04/04/2016

Child support recalculation service under the Family Law Act

11.3 The Minister may enter into a memorandum of understanding with the Ministry of the Minister responsible for the administration of the Family Law Act to establish and administer a service to recalculate child support under section 39.1 of that Act. 2014, c. 7, Sched. 22, s. 2.

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

2014, c. 7, Sched. 22, s. 2 - 04/04/2016

Grants

11.4 The Minister may make a grant to an entity that assists with the administration of Ontario tax statutes. 2015, c. 20, Sched. 25, s. 1.

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

2015, c. 20, Sched. 25, s. 1 - 04/06/2015

Information sharing agreement with federal government

12. (1) On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Minister of National Revenue or the Canada Revenue Agency providing for the disclosure of information to, and the collection of information by, the Minister for purposes of the provision of services under section 11.  2010, c. 1, Sched. 18, s. 1.

Same

(1.1) On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Canada Revenue Agency providing for the disclosure of information to, and the collection of information by, the Minister for purposes of section 11.2. 2014, c. 7, Sched. 22, s. 3 (1).

Same

(1.2) On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Canada Revenue Agency providing for the disclosure of information to, and the collection of information by, the Minister for purposes of section 11.3. 2014, c. 7, Sched. 22, s. 3 (2).

Payment of fees

(2) All fees and other amounts payable to the Crown in right of Canada under an agreement entered into under this section are a charge on and payable out of the Consolidated Revenue Fund.  2010, c. 1, Sched. 18, s. 1; 2014, c. 7, Sched. 22, s. 3 (3).

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

2009, c. 34, Sched. J, s. 23 - 15/12/2009

2010, c. 1, Sched. 18, s. 1 - 18/05/2010

2014, c. 7, Sched. 22, s. 3 (1-3) - 04/04/2016

Powers of provincial offences officers

12.1 A provincial offences officer designated by the Minister of Finance under the Provincial Offences Act is a peace officer for the purposes of enforcing any Act that imposes a tax payable to the Crown or to the Minister of Finance. 2015, c. 20, Sched. 25, s. 2.

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

2015, c. 20, Sched. 25, s. 2 - 04/06/2015

Regulations

13. The Lieutenant Governor in Council may make regulations,

(a) authorizing or requiring the Deputy Minister of Revenue or any officer of the Ministry to exercise any power or perform any duty conferred or imposed upon the Minister by this or any Act;

(b) respecting any matter necessary or advisable to carry out effectively the intent and purpose of this Act;

(c) prescribing persons and entities that are public bodies for the purposes of sections 11 and 11.1;

(d) prescribing other related services that may be provided by the Minister to another ministry or a public body under section 11;

(e) prescribing the audit services that may be provided by the Minister to another ministry or a public body under section 11.1;

(f) prescribing debts the collection of which are collection services for the purposes of section 11.1;

(g) prescribing other related services that are collection services for the purposes of section 11.1;

(h) prescribing the ministries and public bodies to which the Minister may provide services under section 11 or 11.1;

(i) for the purpose of subsection 11.1 (5), prescribing the powers, functions and duties under an Act that may be exercised or performed by the Minister in connection with the services provided by the Minister under section 11.1.  R.S.O. 1990, c. M.33, s. 13; 2010, c. 26, Sched. 12, s. 1; 2012, c. 8, Sched. 34, s. 5.

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

2010, c. 26, Sched. 12, s. 1 - 8/12/2010

2012, c. 8, Sched. 34, s. 5 - 20/06/2012

Reciprocal provision of information

14. (1) Despite any other Act, the Minister may communicate or allow to be communicated information obtained under an Act that he or she administers to a person employed by any government, or may allow such a person to inspect written statements made under any such Act if,

(a) the government who employs the person agrees to provide similar information and written statements to the Minister on a reciprocal basis; and

(b) the information and written statements will not be used by that government for any purpose other than the administration or enforcement of a law that imposes a tax or confers a benefit.  R.S.O. 1990, c. M.33, s. 14.

Same

(2) For any of the following purposes, the Minister and any public servant employed under Part III of the Public Service of Ontario Act, 2006 who is engaged, directly or indirectly, in the administration and enforcement of an Act described in subsection (3) may communicate information and material obtained in the course of his or her duties, or allow it to be communicated, to another public servant or may receive information and material in the course of his or her duties from another public servant:

1. For use in the administration or enforcement of an Act described in subsection (3) or another Act that imposes a tax or confers a benefit.

2. For use in developing or evaluating tax policy for the Crown.

3. For use in developing or evaluating a program that confers a benefit.  2007, c. 7, Sched. 25, s. 2.

Same

(3) Subsection (2) applies despite any provision in an Act administered by the Minister or in an Act under which the Minister exercises powers or performs duties as assigned to him or her under the Executive Council Act.  2007, c. 7, Sched. 25, s. 2 (1).

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

2007, c. 7, Sched. 25, s. 2 (1) - 21/02/2007; 2007, c. 7, Sched. 25, s. 2 (2) - 20/08/2007

Minister may withhold tax refunds

15. Despite the provisions of any other Act, if a person who is entitled to a refund on account of tax, interest or penalties under any Act administered by the Minister has failed to deliver one or more returns under any Act or Acts administered by the Minister, the Minister may withhold payment of the refund until such time as the Minister is satisfied that the person has delivered the return or returns.  2004, c. 31, Sched. 24, s. 1.

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

2004, c. 31, Sched. 24, s. 1 - 16/12/2004

Alternative means for delivery of documents and information

Definitions

16. (1) In this section and in sections 17 and 18,

“Act” means an Act administered by the Minister; (“loi”)

“regulation” means a regulation made under an Act; (“règlement”)

“send” includes, in respect of a document or information, deliver, file, serve, give or transmit the document or information by any means. (“envoyer”)  2005, c. 31, Sched. 15, s. 1.

Minister may approve alternative means of delivery

(2) The Minister may approve one or more alternative means of delivery,

(a) by which the Minister or another person may satisfy a requirement in an Act or regulation to send a document or information by mail or registered mail or to notify the Minister or another person by mail or registered mail; or

(b) by which a person may satisfy a requirement in an Act or regulation to send information that is required to be provided to the Minister or another person in a prescribed or approved form.  2005, c. 31, Sched. 15, s. 1.

Same

(3) The Minister may approve an alternative means of delivery that has general application or that applies only to particular documents or information or in particular circumstances and may establish conditions that must be satisfied before a person may send or receive documents or information through the alternative means of delivery.  2005, c. 31, Sched. 15, s. 1.

Exception

(4) The Minister shall not approve an alternative means of delivery unless the recipient of a document or information sent by the alternative means will be able to access the document or information and retain it for subsequent reference.  2005, c. 31, Sched. 15, s. 1.

Rules

(5) If the Minister approves an alternative means of delivery under subsection (2), the following rules apply:

1. Subject to section 17, no person shall be required, without his or her consent, to send a document or information by the alternative means of delivery or to accept a document or information sent by the alternative means of delivery.

2. The Minister shall not be required to accept a document or information sent by the alternative means of delivery if the sender has not complied with any conditions established by the Minister in respect of the use by senders of the alternative means of delivery.

3. For the purposes of determining when a document or information is received by the Minister, a document or information sent by the alternative means of delivery shall not be considered to be received by the Minister unless the document or information is in a form that can be accessed and retained by the Minister for subsequent reference.  2005, c. 31, Sched. 15, s. 1.

Revocation of approval of alternative means

(6) The Minister may, at any time, revoke his or her approval of an alternative means of delivery.  2005, c. 31, Sched. 15, s. 1.

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

2005, c. 31, Sched. 15, s. 1 - 15/12/2004

Minister may require use of specified means of delivery

17. (1) Despite section 3 of the Electronic Commerce Act, 2000 and any other Act or regulation, such persons or classes of persons as may be specified by the Minister shall do one or more of the following:

1. Send such documents or information under an Act or regulation as may be specified by the Minister by using such electronic or other means as may be specified by the Minister.

2. Receive by such electronic or other means as may be specified by the Minister such documents or information as may be specified by the Minister that are sent under an Act or regulation.

3. Make such payments or tax remittances under an Act or regulation as may be specified by the Minister by using such electronic or other means as may be specified by the Minister.

4. Receive such payments under an Act or regulation as may be specified by the Minister by such electronic or other means as may be specified by the Minister.  2005, c. 31, Sched. 15, s. 1.

Time of receipt

(2) For the purposes of determining when a document or information is received by the Minister, a document or information sent by a means specified by the Minister shall not be considered to be received by the Minister unless the document or information is in a form that can be accessed and retained by the Minister for subsequent reference.  2005, c. 31, Sched. 15, s. 1.

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

2005, c. 31, Sched. 15, s. 1 - 15/12/2004

Forms and records

18. Despite any other Act or regulation, the Minister may require any person to maintain any book, record, other document or information required to be kept or maintained for the purposes of an Act or regulation in a form specified by the Minister and may dispense with,

(a) a requirement under any other Act or regulation to maintain any book, record, other document or information for a particular period of time and may specify a period of time that will apply instead; and

(b) a requirement under any other Act or regulation that any book, record, other document or information be kept in a particular form and may specify the form in which it is to be kept.  2005, c. 31, Sched. 15, s. 1.

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

2005, c. 31, Sched. 15, s. 1 - 15/12/2004

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