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Ministry of Revenue Act

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

Historical version for the period May 18, 2010 to June 30, 2010.

Last amendment: 2010, c. 1, Sched. 18.

Definitions

1. In this Act,

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

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

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.

Pension matters, certain former employees

Definitions

6.1 (1) In this section,

Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (1) is amended by adding the following definition:

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

See: 2009, c. 34, Sched. M, ss. 1 (1), 2.

“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.

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.

Scope and nature of transaction

(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 who become employees of the Canada Revenue Agency in connection with the transfer of the administration of certain Ontario corporate tax statutes from the Ministry to the Agency beginning in April 2008 and, for the purposes of the Pension Benefits Act, the transfer of the administration of those tax statutes and the associated transfer of the employees is deemed to be a transaction described in subsection 80 (1) of that Act. 2008, c. 7, Sched. M, s. 1.

Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (3) is repealed and the following substituted:

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 (1) of that Act. 2009, c. 34, Sched. M, s. 1 (2).

See: 2009, c. 34, Sched. M, ss. 1 (2), 2.

Eligible former employees

(4) A person who ceases to be employed in the Ministry is an eligible former employee if he or she becomes an employee of the Canada Revenue Agency 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. 2008, c. 7, Sched. M, s. 1.

Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (4) is repealed and the following substituted:

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).

See: 2009, c. 34, Sched. M, ss. 1 (2), 2.

Notice about pension benefits

(5) When an eligible former employee ceases to be employed in the Ministry, 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,

Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (5) is amended by striking out “in the Ministry” in the portion before clause (a) and substituting “in the Ministry or in the Ministry of Finance”. See: 2009, c. 34, Sched. M, ss. 1 (3), 2.

(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.

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) subsections 80 (1), (4), (5), (6) and (7) 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.

Effect if no election made

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

(a) the Canada Revenue Agency is the successor employer of the eligible former employee for the purposes of clauses 80 (1) (a) and (c) of the Pension Benefits Act; and

Note: On a day to be named by proclamation of the Lieutenant Governor, clause (a) is amended by striking out “the Canada Revenue Agency” at the beginning of clause (a) and substituting “the Government of Canada”. See: 2009, c. 34, Sched. M, ss. 1 (4), 2.

(b) the Canada Revenue Agency is deemed not to be the successor employer of the eligible former employee for the purposes of clause 80 (1) (b) of the Pension Benefits Act. 2008, c. 7, Sched. M, s. 1.

Note: On a day to be named by proclamation of the Lieutenant Governor, clause (b) is amended by striking out “the Canada Revenue Agency” at the beginning of clause (a) and substituting “the Government of Canada”. See: 2009, c. 34, Sched. M, ss. 1 (4), 2.

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 information to be set out in the notice required by subsection (5). 2008, c. 7, Sched. M, s. 1.

Note: On a day to be named by proclamation of the Lieutenant Governor, subsection (10) is repealed and the following substituted:

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).

See: 2009, c. 34, Sched. M, ss. 1 (5), 2.

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).

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).

Services to other ministries re: government assistance programs

11. (1) The Minister may provide services described in subsection (3) to any ministry of the Government of Ontario responsible under a statute for the administration of a government assistance program 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.

Government assistance programs

(2) The government assistance programs in respect of which the Minister may provide services under this section include any program,

(a) under which the Province of Ontario provides financial assistance directly or indirectly to individuals or confers any other benefit on individuals; and

(b) in respect of which the Minister has agreed to provide services. 2010, c. 1, Sched. 18, s. 1.

Services

(3) The purpose of the services provided under this section shall be to assist the other ministry 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.

Sharing of information between ministries

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

(a) an employee who is engaged in the administration of a government assistance program in a ministry may disclose, to an employee 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 who is engaged in the provision of services under this section to another ministry may disclose, to an employee in that other ministry who is engaged in the administration of a government assistance program, any information to which the former employee 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. 2010, c. 1, Sched. 18, s. 1.

Same

(5) The information disclosed under subsection (4) with respect to an individual may include financial information, tax information or personal information within the meaning of the Freedom of Information and Protection of Privacy Act or personal health information as defined in the Personal Health Information Protection Act, 2004. 2010, c. 1, Sched. 18, s. 1.

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, only for purposes related to the provision of a government assistance program. 2010, c. 1, Sched. 18, s. 1.

Definition

(7) In this section,

“employee” means a public servant employed under Part III of the Public Service of Ontario Act, 2006. 2010, c. 1, Sched. 18, s. 1.

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.

Payment of fees

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

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. R.S.O. 1990, c. M.33, s. 13.

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).

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.

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.

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.

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.

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