Bill 146 explained in plain English

Bill 146 is a budget implementation bill that amends 14 different Ontario laws to address regulatory matters, taxation, health-related litigation, and government spending.

Bill 146, called the Building a Strong Ontario Together Act (Budget Measures), 2023, is a comprehensive piece of legislation that amends or creates 14 different Ontario laws. It received Royal Assent on December 4, 2023, and most of its provisions came into force on that date, though some have later commencement dates. The bill covers a wide range of topics: **Regulatory and Financial Markets (Schedules 1, 10, 11):** The bill strengthens protections for people who report wrongdoing (whistleblowers) in the commodity futures and securities industries. It allows regulators to automatically apply penalties from other provinces or countries to people or companies found to have violated similar laws elsewhere. It also sets out rules for how money recovered through disgorgement orders (payments required as punishment) will be distributed. **Taxes and Fuel (Schedules 3, 4, 14):** The bill extends reductions in gasoline and fuel taxes that were set to end on December 31, 2023, until June 30, 2024. It broadens the definition of "qualified motor vehicles" to include vehicles powered by alternative fuels. It also ratifies an agreement with the federal government about coordination on vaping product taxation. **Health-Related Litigation (Schedule 9):** The bill significantly expands a law that allows Ontario and Canada to sue manufacturers, wholesalers, and consultants involved in the opioid industry to recover health care costs. It allows the Crown in right of Canada to bring lawsuits, extends protection to include consultants and active ingredients in addition to full opioid products, and removes time limits that previously prevented certain lawsuits. **Student Loans (Schedule 8):** The bill simplifies the process for collecting unpaid student loans and medical resident loans by removing notice and review requirements and allowing the Minister of Finance to use collection measures available under the Ministry of Revenue Act. **Construction and Investment (Schedules 2, 6):** The bill makes technical amendments to the Construction Act regarding payment and performance bonds. It allows municipal Investment Boards and Joint Investment Boards to become members of the Investment Management Corporation of Ontario. **Child Support (Schedule 7):** The bill requires the Minister to provide certified copies of child support notices and recalculations to certain authorities upon request. **Taxation (Schedule 13):** The bill amends tax rules for minimum tax carryforwards and the Ontario Health Premium to include split income in the calculation for certain taxpayers. It also aligns Ontario's mining exploration tax credit with federal changes. **Government Spending (Schedules 5, 12):** The bill authorizes interim spending for government operations pending the passage of the full budget for the 2023-2024 and 2024-2025 fiscal years. Most of these changes came into force on December 4, 2023, when the bill received Royal Assent, but some provisions have been set to come into force on later dates to be proclaimed by the Lieutenant Governor, or on specific dates like April 1, 2024, or January 1, 2024.