On the recommendation of the undersigned, the Lieutenant Governor of Ontario, by and with the advice and concurrence of the Executive Council of Ontario, orders that:

Pursuant to subsection 161(2) of the Taxation Act, 2007, the Minister of Finance, on behalf of the Government of Ontario, is hereby authorized to enter into an agreement, substantially in the form of the attached agreement, with the Minister of Finance for Canada, on behalf of the Government of Canada, to amend clause 4.9 of the existing Canada-Ontario Tax Collection Agreement and to make other changes as contemplated in the attached agreement.

Agreement

Ministry of Finance

Approved and Ordered: August 28, 2025