Agreement to Amend the Tax Collection Agreement

Between:

The Government of Canada  
(referred to in this Agreement as “Canada”)
as represented by the Minister of Finance

And

The Government of The Province of Ontario  
(referred to in this Agreement as “the Province”)
as represented by the Minister of Finance.

Canada and the Province agree as follows:

  1. Clause 4.9 is amended by adding the following after subclause (2):  
    (2.1) The Minister will provide reports signed by the Auditor General of Canada, concerning the results of performing a review of relevant financial information prepared by the Canada Revenue Agency at the request of the Provincial Minister. The timing, scope and purpose of such reports will be determined by the Auditor General of Canada after consultation with the Provincial Auditor.
  2. Clause 4.9 is amended by replacing subclause (3) with the following:  
    (3) The reports prepared in accordance with subclauses (1), (2) and, if applicable, (2.1) shall be the only reports required to be provided to the Provincial Minister by the Minister, in respect of the payments made to the Province under this Agreement, the control procedures at the Canada Revenue Agency, and provincial requests for relevant financial information prepared by the Canada Revenue Agency, respectively.
  3. Sections 1 and 2 apply as of the date of execution.
  4. This agreement may be executed in counterparts each of which so executed shall be deemed to be an original and such counterparts together shall constitute one and the same instrument. Facsimile signatures shall be accepted the same as original signatures.

Dated at Ottawa, this the () day of (), 202().
Signed on behalf of Canada by the Minister of Finance, the Honourable François-Philippe Champagne, P.C., M.P. 
Minister of Finance of Canada

Dated at Toronto, this the () day of (), 202().
Signed on behalf of Ontario by the Minister of Finance, the Honourable Peter Bethlenfalvy, M.L.A. 
Minister of Finance of Ontario

Order in Council 1094/2025