Taxpayer Protection Act, 1999

Interpretation

1 In this Act, “authority to tax” means the authority (referred to in section 3) to change a tax rate in a designated tax statute, to levy a new tax or to determine the tax rate for school purposes or the amount to be levied as tax for school purposes; (“pouvoir d’imposition”) “campaign organizer” means a person or entity who is required by section 11 to apply for registration with the Chief Electoral Officer; (“organisateur de campagne”) “Chief Electoral Officer” means the Chief Electoral Officer appointed under the Election Act; (“directeur général des élections”) “designated tax statute” means any of the following statutes: 1. Corporations Tax Act. 2. Education Act. 3. Employer Health Tax Act. 4. Fuel Tax Act. 5. Gasoline Tax Act. 6. Income Tax Act. 7. Provincial Land Tax Act, 2006. 8. Retail Sales Tax Act. 9. Taxation Act, 2007; (“loi fiscale désignée”) “person” includes a trade unio…

1.1 This Act does not apply to a bill or regulation to which the Protecting Against Carbon Taxes Act, 2024 applies. 2024, c. 9, Sched. 5, s. 22. Section Amendments with date in force (d/m/y) 2024, c. 9, Sched. 5, s. 22 - 16/05/2024

Taxpayer Protection

2 (1) A member of the Executive Council shall not include in a bill a provision that increases, or permits the increase of, a tax rate under a designated tax statute or that establishes a new tax unless, (a) a referendum concerning the increase or the new tax is held under this Act before the bill is introduced in the Assembly; and (b) the referendum authorizes the increase or the new tax. 1999, c. 7, Sched. A, s. 2 (1). Same, tax for school purposes (2) The Minister of Finance shall not make a regulation under the Education Act that increases the average tax rate for school purposes in Ontario, as calculated by the Minister, unless, (a) a referendum concerning the increase is held under this Act before the regulation is made; and (b) the referendum authorizes the increase. 1999, c. 7, Sched. A, s. 2 (2). Same (3) The Minister of Finance shall not requisition amounts under section 257.12…

3 (1) A member of the Executive Council shall not include in a bill a provision that gives a person or body (other than the Crown) the authority to change a tax rate in a designated tax statute or to levy a new tax unless, (a) a referendum concerning the authority that is to be given to the person or body is held under this Act before the bill is introduced in the Assembly; and (b) the referendum authorizes the authority to be given to the person or body. 1999, c. 7, Sched. A, s. 3 (1). Same, tax for school purposes (2) A member of the Executive Council shall not include in a bill a provision that gives a person or body (other than the Crown or a member of the Executive Council) the authority to determine the tax rate for school purposes or the amount to be levied as tax for school purposes unless, (a) a referendum concerning the authority that is to be given to the person or body is hel…

3.1 (1) A referendum is not required for the purposes of subsection 3 (1) with respect to a bill that gives a municipality the authority to levy a new tax. 2005, c. 27, s. 1. Same (2) A provision of a bill that gives a municipality the authority to levy a new tax is deemed, for the purposes of subsection 2 (1), not to constitute a provision that increases, or permits the increase of, a tax rate under a designated tax statute or that establishes a new tax. 2005, c. 27, s. 1. Status of new tax (3) Any new tax that may be levied by a municipality under the authority described in subsection (1) is deemed, for the purposes of subsections 2 (1) and 3 (1), not to constitute a change in a tax rate in a designated tax statute. 2005, c. 27, s. 1. Section Amendments with date in force (d/m/y) 2005, c. 27, s. 1 - 12/12/2005

4 (1) During an election campaign and no later than two weeks before polling day, the leader of a registered party (within the meaning of the Election Finances Act) may give the Chief Electoral Officer a written statement indicating that, if the party forms the government following the election, the party intends, (a) to increase the tax rate in a designated tax statute by a specified amount; (b) to establish a new tax; (c) to give a municipality an authority to tax, other than the authority described in subsection 3.1 (1); or (d) to give a person or body (other than the Crown, a member of the Executive Council or a municipality) an authority to tax. 1999, c. 7, Sched. A, s. 4 (1); 2005, c. 27, s. 2; 2007, c. 15, s. 40. Statement (2) The statement must contain a clear, concise and unambiguous description of the proposed increase, the proposed new tax or the proposal to give an authority …

5 (1) A referendum is not required for the purposes of section 2 if, in the opinion of the Minister of Finance, any of the following circumstances exists: 1. The increase or the new tax is not designed to generate a net increase in the total amount of provincial revenues and revenue raised for school purposes under the Education Act. 2. The increase or the new tax is a response to changes in federal tax laws and is necessary to maintain provincial revenues. 3. The increase or the new tax is required to effect a restructuring of tax authority between the federal government and one or more provincial governments or between the Province and one or more municipalities or school boards. 4. The increase or the new tax is required as a result of the reorganization or restructuring of one or more Crown agencies. 1999, c. 7, Sched. A, s. 5 (1). Public notice (2) If no referendum is required by vi…

The Referendum Question and the Effect of a Referendum

6 (1) A referendum question must be clear, concise and impartial in its wording and must be capable of being answered in the affirmative or the negative. 1999, c. 7, Sched. A, s. 6 (1). Same, increase or new tax (2) A referendum question may refer to a proposed increase in a tax rate or to a proposed new tax in general terms or may propose a specific increase or new tax. 1999, c. 7, Sched. A, s. 6 (2).

7 (1) The Executive Council shall give a proposed referendum question to the Chief Electoral Officer for his or her review. 1999, c. 7, Sched. A, s. 7 (1); 2007, c. 15, s. 40. Results of review (2) The Chief Electoral Officer shall advise the Executive Council whether, in his or her opinion, the proposed question complies with subsection 6 (1) and may suggest changes to a proposed question to make it better comply with that subsection. 1999, c. 7, Sched. A, s. 7 (2); 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007

8 (1) The Lieutenant Governor in Council shall determine the wording of a referendum question. 1999, c. 7, Sched. A, s. 8 (1). Same (2) The wording of a referendum question is not reviewable by any court or tribunal for the purpose of determining whether the question complies with section 6. 1999, c. 7, Sched. A, s. 8 (2). Public notice (3) Before issuing a writ of referendum, the Lieutenant Governor in Council shall give the following documents to the Clerk of the Assembly and shall make them available to the public: 1. A copy of the referendum question. 2. A copy of the proposed question given to the Chief Electoral Officer and the advice received from the Chief Electoral Officer about the proposed question. 3. A statement setting out the increase in annual revenues that the Minister of Finance expects to result from any proposed increase or new tax described in the referendum question…

9 (1) A referendum authorizes the action described in the referendum question if more than 50 per cent of votes cast in the referendum are cast in favour of the action. 1999, c. 7, Sched. A, s. 9 (1). Effect on subsequent government (2) A referendum shall not be interpreted to require the Executive Council of a subsequent government formed by another party to increase taxes, establish a new tax or give the authority to tax as described in the referendum question. 1999, c. 7, Sched. A, s. 9 (2).

The Referendum Process

10 (1) The Lieutenant Governor in Council may issue a writ of referendum and shall fix the date of the referendum. 1999, c. 7, Sched. A, s. 10 (1). Date (2) The date of the referendum must be at least 28 days and not more than 56 days after the day on which the writ is issued, and must fall on a Thursday. 1999, c. 7, Sched. A, s. 10 (2).

11 (1) Every person or entity who wishes to organize a campaign to solicit votes in favour of a particular result or to promote a particular result in a referendum shall apply to the Chief Electoral Officer for registration as a campaign organizer. 1999, c. 7, Sched. A, s. 11 (1); 2007, c. 15, s. 40. Same (2) Every person or entity who wishes to advertise in order to solicit votes in favour of a particular result or to advertise to promote a particular result in a referendum shall apply to the Chief Electoral Officer for registration as a campaign organizer. 1999, c. 7, Sched. A, s. 11 (2); 2007, c. 15, s. 40. Exception (3) A person or entity is not required to apply for registration if the following requirements are met: 1. The person or entity must not spend more than $1,000 on the campaign to solicit votes or promote a particular result. 2. The person or entity must not combine his, h…

12 (1) After a writ of referendum is issued, no person or entity shall accept a contribution to a campaign to solicit votes in favour of a particular result or to promote a particular result in the referendum unless the person or entity is, or is acting on behalf of, a registered campaign organizer. 1999, c. 7, Sched. A, s. 12 (1). Same (2) After a writ of referendum is issued, no registered campaign organizer shall knowingly accept, directly or indirectly, contributions from an individual who usually resides outside Ontario, a corporation that does not carry on business in Ontario or a trade union that does not engage in activities in Ontario. 1999, c. 7, Sched. A, s. 12 (2).

13 (1) No person or entity shall contribute more than $7,500, multiplied by the indexation factor determined under section 40.1 of the Election Finances Act, to one or more campaign organizers who are soliciting votes in favour of the same result or are promoting the same result in a referendum. 1999, c. 7, Sched. A, s. 13 (1). Campaign organizer’s funds (2) If a campaign organizer spends his, her or its own money on a campaign, the money shall be considered to be a contribution. 1999, c. 7, Sched. A, s. 13 (2). Records (3) If a registered campaign organizer (or a person or entity acting on behalf of one) receives contributions from a person or entity that, in the aggregate, exceed $25 in connection with the same referendum question, the campaign organizer’s chief financial officer shall record the contributions and, if the contributions in the aggregate exceed $100, shall record the per…

14 (1) In this section, “campaign advertising” includes printing documents but does not include news reporting. 1999, c. 7, Sched. A, s. 14 (1). Threshold (2) If a person or entity engages in campaign advertising with the knowledge and consent of a campaign organizer and the aggregate cost of the advertising exceeds $100, the cost is a contribution to the campaign organizer and is a campaign expense of the campaign organizer. 1999, c. 7, Sched. A, s. 14 (2). Authorization (3) All campaign advertising must indicate the campaign organizer, if any, who has authorized it and the persons or entities sponsoring it. 1999, c. 7, Sched. A, s. 14 (3). Identification (4) No person or entity shall cause any campaign advertising to be broadcast or published unless he, she or it gives the broadcaster or publisher, in writing, the person’s or entity’s name and the name of the persons or entities sponso…

15 (1) In this section, “blackout period” means, (a) the period that begins when the writ of referendum is issued and ends on the 22nd day before the day on which the referendum is held, and (b) the day on which the referendum is held, and the preceding day. 1999, c. 7, Sched. A, s. 15 (1). Same (2) No person or entity shall arrange for or consent to campaign advertising that appears during the blackout period. 1999, c. 7, Sched. A, s. 15 (2). Same (3) No broadcaster or publisher shall allow campaign advertising to appear during the blackout period. 1999, c. 7, Sched. A, s. 15 (3). Exceptions (4) Subsections (2) and (3) do not prohibit the following: 1. The publication of campaign advertising on the day on which the referendum is held or the preceding day in a newspaper that is published once a week or less often and whose regular day of publication falls on that day. 2. A campaign adver…

16 (1) Subject to subsection (2), no campaign organizer (or a person or entity acting on behalf of one) shall incur campaign expenses in an electoral district that exceed the amount that is the aggregate of $0.60, multiplied by the indexation factor described in subsection (3), for each of the eligible voters in the electoral district (as certified by the Chief Electoral Officer). 1999, c. 7, Sched. A, s. 16 (1); 2007, c. 15, s. 40. Same (2) In such northern electoral districts as may be prescribed, the amount calculated under subsection (1) is increased by $7,000, multiplied by the indexation factor described in subsection (3). 1999, c. 7, Sched. A, s. 16 (2). Indexation (3) The indexation factor is the factor determined under section 40.1 of the Election Finances Act. 1999, c. 7, Sched. A, s. 16 (3). Regulation (4) The Lieutenant Governor in Council may by regulation prescribe northern…

17 The chief financial officer for a registered campaign organizer shall file the following documents with the Chief Electoral Officer within six months after the referendum is held: 1. The campaign organizer’s financial statements with respect to the referendum campaign. 2. The information required by subsection 13 (3) in connection with the campaign. 3. The auditor’s report on the financial statements and on the information required by subsection 13 (3). 1999, c. 7, Sched. A, s. 17; 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007

18 (1) The Election Finances Act applies, with necessary modifications including the modifications set out in this Act, in respect of a referendum campaign unless the context requires otherwise. 1999, c. 7, Sched. A, s. 18 (1). Definition (2) For the purposes of this Act, “person”, in the Election Finances Act, shall be deemed to include a corporation and a trade union. 1999, c. 7, Sched. A, s. 18 (2).

19 The Election Act applies, with necessary modifications including the modifications set out in this Act, in respect of a referendum unless the context requires otherwise. 1999, c. 7, Sched. A, s. 19.

20 The costs of the Chief Electoral Officer that are associated with a referendum under this Act shall be paid from the Consolidated Revenue Fund. 1999, c. 7, Sched. A, s. 20; 2007, c. 15, s. 40. Section Amendments with date in force (d/m/y) 2007, c. 15, s. 40 (1) - 04/06/2007

General

21 (1) Every person or entity who contravenes or fails to comply with any of the following provisions is guilty of an offence: 1. Subsection 11 (1) or (2) (registration, campaign organizer). 2. Subsection 12 (1) or (2) (receiving campaign contributions). 3. Subsection 13 (1) (limit on campaign contributions). 4. Subsection 14 (4) (restriction on campaign advertising). 5. Subsection 15 (2) or (3) (period for campaign advertising). 6. Section 17 (financial report re campaign). 1999, c. 7, Sched. A, s. 21 (1). Same (2) If a chief financial officer fails to comply with section 17, his or her registered campaign organizer is guilty of an offence, whether or not the chief financial officer has been prosecuted or convicted for the failure to comply. 1999, c. 7, Sched. A, s. 21 (2). Penalty (3) Upon conviction of an offence, an individual is liable to a fine of not more than $25,000 or imprisonm…

22, 23 Omitted (amends or repeals other Acts). 1999, c. 7, Sched. A, ss. 22, 23.

24 Omitted (enacts short title of this Act). 1999, c. 7, Sched. A, s. 24. ______________