hordruma/ontario_laws_and_regs huggingface dataset:
PART VI.1 SPECIAL POWERS AND DUTIES OF THE HEAD OF COUNCIL
Powers and duties re budget
226.14 (1) In accordance with this section and subject to the regulations, the powers and duties of the City with respect to proposing and adopting a budget are assigned to the head of council. 2022, c. 18, Sched. 1, s. 2. Proposed budget (2) The head of council shall, in accordance with the regulations, prepare a proposed budget for the City and provide the proposed budget to city council for city council’s consideration. 2022, c. 18, Sched. 1, s. 2. City council may adopt or amend budget (3) After receiving the proposed budget, city council may, in accordance with the regulations, pass a resolution making an amendment to the proposed budget. 2022, c. 18, Sched. 1, s. 2. Veto power (4) The head of council may, in accordance with the regulations, veto a resolution passed under subsection (3). 2022, c. 18, Sched. 1, s. 2. Override of veto (5) City council may, in accordance with the regulations, override the head of council’s veto under subsection (4) if two-thirds of the members of city council vote to override the veto. 2022, c. 18, Sched. 1, s. 2. Adoption of budget (6) The budget for the City shall be adopted in accordance with the regulations. 2022, c. 18, Sched. 1, s. 2. Same (7) For greater certainty, the regulations may provide for the circumstances in which the budget is deemed to be adopted. 2022, c. 18, Sched. 1, s. 2. Section Amendments with date in force (d/m/y) 2022, c. 18, Sched. 1, s. 2 - 23/11/2022
PART VI.1 SPECIAL POWERS AND DUTIES OF THE HEAD OF COUNCIL
Regulations
226.15 (1) The Minister may make regulations for the purposes of this Part, including, (a) requiring the head of council to make information and documents available to city council, the public and other persons or classes of persons and prescribing the information and documents to be made available; (b) respecting the form, manner and timing in which information and documents are to be made available to city council, the public or other persons or classes of persons; (c) respecting procedures and rules the head of council, city council and the clerk are required to follow in connection with this Part; (d) respecting the powers assigned to the head of council in connection with committees, for the purposes of section 226.6; (e) governing by-elections with respect to the office of head of council for the purposes of section 226.10; (f) respecting procedures, rules and other matters in connection with filling a vacancy in the office of the head of council; (g) providing for such transitional matters as the Minister considers necessary or advisable in connection with the implementation of this Part; (h) defining, for the purposes of this Part and any regulations under this Part, any word or expression not defined in section 3 of this Act, and in so doing may define a word or expression differently for different provisions; (i) respecting the use of powers and performance of duties under this Part, including respecting conditions and limits with respect to their use or performance; (j) providing that the head of council cannot use a power or perform a duty, assigning those powers and duties to city council and prescribing procedures, rules and other matters in connection with such circumstances; (k) prescribing provisions of the Act or any other Act that apply or do not apply for the purposes of this Part and providing for such modifications to those provisions as the Minister considers appropriate; (l) prescribing deadlines, dates and time periods for the purposes of this Part. 2022, c. 18, Sched. 1, s. 2; 2022, c. 24, Sched. 1, s. 7. Same (2) Subject to subsection 226.7 (1), the Minister may make regulations prescribing anything that, under this Part, may or must be prescribed. 2022, c. 18, Sched. 1, s. 2. Regulations, budget (3) The Minister may, for the purposes of section 226.14, make regulations, (a) respecting the powers and duties of the head of council and of city council in connection with preparing and adopting a budget; (b) respecting procedures, rules and other matters in connection with preparing and adopting a budget; and (c) providing for the circumstances in which the budget is deemed to be adopted. 2022, c. 18, Sched. 1, s. 2. Retroactive (4) A regulation under this section may be retroactive to a date not earlier than six months before the date the regulation was made. 2022, c. 18, Sched. 1, s. 2. Section Amendments with date in force (d/m/y) 2022, c. 18, Sched. 1, s. 2 - 23/11/2022; 2022, c. 24, Sched. 1, s. 7 - 20/12/2022 part vii   financial administration Fiscal Year
PART VII FINANCIAL ADMINISTRATION
Fiscal year
227 (1) The fiscal year of the City and a local board of the City is January 1 to December 31.  2006, c. 11, Sched. A, s. 227 (1). Public hospitals (2) Despite subsection (1), the fiscal year of a public hospital which is a local board of the City is the fiscal year of a public hospital under the Public Hospitals Act.  2006, c. 11, Sched. A, s. 227 (2). Budgets
PART VII FINANCIAL ADMINISTRATION
Annual financial statements
231 The City shall, for each fiscal year, prepare annual financial statements for the City in accordance with generally accepted accounting principles for local governments as recommended, from time to time, by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada.  2006, c. 11, Sched. A, s. 231; 2017, c. 10, Sched. 2, s. 30. Section Amendments with date in force (d/m/y) 2017, c. 10, Sched. 2, s. 30 - 30/05/2017
PART VII FINANCIAL ADMINISTRATION
Publication of financial statements, etc.
232 (1) Within 60 days after receiving the audited financial statements of the City for the previous year, the city treasurer, (a) shall publish in a newspaper having general circulation in the City, (i) a copy of the audited financial statements, the notes to the financial statements, the auditor’s report and the tax rate information for taxes imposed under any Part of this Act for the current and previous year as contained in the financial review, or (ii) a notice that the information described in subclause (i) will be made available at no cost to any taxpayer or resident of the City upon request; and (b) may provide the information described in subclause (a) (i) or (ii) to such persons and in such other manner as the treasurer considers appropriate.  2006, c. 11, Sched. A, s. 232 (1). Copy to be provided at no cost (2) If the request is made under subsection (1), the treasurer shall provide a copy of the information to the taxpayer or resident at no cost.  2006, c. 11, Sched. A, s. 232 (2).
PART VII FINANCIAL ADMINISTRATION
Auditing of financial statements, etc.
233 (1) Each year, the city auditor shall audit the accounts and transactions of the City and its local boards and express an opinion on the financial statements of these bodies, based on the audit.  2006, c. 11, Sched. A, s. 233 (1). Inspection (2) The reports of the city auditor provided to city council under subsection (1) are public records and may be inspected by any person at the clerk’s office during normal office hours.  2006, c. 11, Sched. A, s. 233 (2). Copies (3) A person may make copies of the reports upon payment of the fee established by the city clerk which shall not exceed the lowest rate the clerk charges for copies of other records.  2006, c. 11, Sched. A, s. 233 (3). Separate opinion not required (4) The city auditor is not required in any report to city council to provide a separate opinion with respect to each reserve fund except as otherwise provided in any Act.  2006, c. 11, Sched. A, s. 233 (4).
PART VII FINANCIAL ADMINISTRATION
Auditing of local boards
234 (1) Where the city auditor audits a local board, the City shall pay the fees of the auditor and may collect the fees as a debt of the local board payable to the City.  2006, c. 11, Sched. A, s. 234 (1). Joint boards (2) If a local board is a local board of more than one municipality, only the auditor of the municipality that is responsible for the largest share of the expenses of the local board in the year is required to audit the local board in that year.  2009, c. 18, Sched. 4, s. 3. Consolidated statements (3) Where the financial statements of the City and a local board are consolidated, the City may require the local board to be audited as if it were part of the City, in which case, the auditor of the City is not required to provide a separate opinion with respect to the statements of the local board.  2006, c. 11, Sched. A, s. 234 (3). Separate auditor not required (4) Despite any Act, other than Part IX of the Education Act, a local board is not required to have its own auditor.  2006, c. 11, Sched. A, s. 234 (4). Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 4, s. 3 - 05/06/2009
PART VII FINANCIAL ADMINISTRATION
Auditor’s right of access
235 (1) The city auditor has a right of access at all reasonable hours to all records of the City or any of its local boards.  2006, c. 11, Sched. A, s. 235 (1). Information (2) The auditor may require from the current and the former members of the council and local boards and from the current and former officers and employees of the City and its local boards such information and explanation as in his or her opinion is necessary to carry out the duties of the auditor.  2006, c. 11, Sched. A, s. 235 (2). Evidence on oath (3) The auditor may require any person to give evidence on oath respecting any of the information and explanation under subsection (2) and for that purpose has the powers under section 33 of the Public Inquiries Act, 2009, in which case that section applies to the proceeding.  2009, c. 33, Sched. 6, s. 46 (6). Auditor may attend meetings (4) The auditor may attend any meeting of members of council or any local board of the City and is entitled, (a) to receive all notices relating to the meeting that any member is entitled to receive; and (b) to make representations at that meeting on any matter that concerns him or her as auditor.  2006, c. 11, Sched. A, s. 235 (4). Section Amendments with date in force (d/m/y) 2009, c. 33, Sched. 6, s. 46 (6) - 01/06/2011 CTS 30 AU 10 - 2 General
PART VII FINANCIAL ADMINISTRATION
Information re municipal operations
237 (1) In this section, “local board (extended definition)” includes a conservation authority and any other body performing a public function designated by the Minister of Municipal Affairs and Housing.  2006, c. 11, Sched. A, s. 237 (1). Information to be provided (2) The City and a local board (extended definition) of the City shall provide the Minister of Municipal Affairs and Housing with information designated by the Minister which, in the Minister’s opinion, relate to efficiency and effectiveness of the City’s or local board’s operations, at the times and in the manner and form designated by the Minister.  2006, c. 11, Sched. A, s. 237 (2). Publication (3) The City and a local board (extended definition) of the City shall publish all or such portion of the information as may be designated by the Minister at the times designated by the Minister but in the manner and form determined by the City.  2006, c. 11, Sched. A, s. 237 (3). Scope (4) A designation by the Minister under this section may be general or specific in its application.  2006, c. 11, Sched. A, s. 237 (4).
PART VII FINANCIAL ADMINISTRATION
Financial assistance
238 (1) In this section, “local board (extended definition)” includes a school board, a conservation authority and any other body performing a prescribed public function.  2006, c. 11, Sched. A, s. 238 (1). Grants and loans (2) The Minister of Municipal Affairs and Housing may, upon such conditions as may be considered advisable, make grants and loans and provide other financial assistance to the City, a local board (extended definition) of the City and a First Nation.  2006, c. 11, Sched. A, s. 238 (2).
PART VII FINANCIAL ADMINISTRATION
Use of a collection agency
240 If the City uses a registered collection agency in good standing under the Collection and Debt Settlement Services Act to recover a debt payable to the City, including taxes imposed under any Part of this Act, the collection agency may also recover its reasonable costs of collecting the debt but those costs shall not exceed an amount approved by the City. 2006, c. 11, Sched. A, s. 240; 2013, c. 13, Sched. 1, s. 11. Section Amendments with date in force (d/m/y) 2013, c. 13, Sched. 1, s. 11 - 01/01/2015 Regulations
PART VII FINANCIAL ADMINISTRATION
Regulations re changes in financial reporting requirements
241 (1) If changes in the financial reporting requirements of the City or a local board of the City affect the surplus or deficit of the City or local board, the Minister of Municipal Affairs and Housing may make regulations, (a) phasing in or authorizing the City or local board to phase in the changes to its budgets over a period of years; (b) governing the phase-in.  2009, c. 18, Sched. 4, s. 4. Regulations re budgets (2) The Minister of Municipal Affairs and Housing may make regulations, (a) prescribing types of expenses that the City or local board may exclude from the estimated expenses described in paragraph 3 of subsection 228 (3); (b) prescribing conditions that must be met before the City or local board may exclude from the estimated expenses the types of expenses prescribed under clause (a); (c) prescribing a date for the purposes of subsection (4).  2009, c. 18, Sched. 4, s. 4. Retroactive (3) A regulation made under this section may be retroactive to January 1 of the year in which the regulation is made.  2009, c. 18, Sched. 4, s. 4. Review (4) The Minister of Municipal Affairs and Housing shall, on or before a prescribed date, initiate a review of any regulation made under clause (2) (a) or (b).  2009, c. 18, Sched. 4, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 4, s. 4 - 05/06/2009
PART VII FINANCIAL ADMINISTRATION
Regulations re reserve fund
242 The Minister of Municipal Affairs and Housing may make regulations, (a) requiring the City to establish a reserve fund designated for prescribed liabilities of the City which are incurred but not payable until later years; (b) defining “liabilities” of the City which are incurred for the purpose of clause (a); (c) requiring the City to make payments into the reserve fund to fund all or part of a prescribed liability at the prescribed times and in the prescribed manner; (d) prohibiting the City from changing the purpose for which the reserve fund is designated; (e) prescribing the conditions under which and the purposes for which the City may, (i) change the designation of all or any part of the reserve fund, and (ii) borrow from the reserve fund.  2006, c. 11, Sched. A, s. 242.
PART VII FINANCIAL ADMINISTRATION
Regulations re financial information 
243 The Minister of Finance may by regulation require the City to provide to the Minister of Finance, at the times and in the manner and form prescribed, copies of by-laws made under Parts XI (Traditional Municipal Taxes) and XII (Limits on Traditional Municipal Taxes) and such other information as may be specified in the regulation.  2006, c. 11, Sched. A, s. 243.
PART VIII FINANCES
Authorized financial activities
245 Without limiting sections 7 and 8, those sections authorize the City to undertake the following financial activities in accordance with such conditions and restrictions as may be prescribed: 1. Borrowing or investing money. 2. Selling debt. 3. Incurring debt without borrowing money for the purpose of obtaining long term financing of any capital undertaking. 4. Entering into financial agreements or using financial instruments for the purpose of minimizing costs or financial risk associated with incurring debt or making investments. 5. Engaging in such other financial activities as may be prescribed.  2006, c. 11, Sched. A, s. 245.
PART VIII FINANCES
Ranking of debentures, etc.
247 (1) Despite any Act or any differences in date of issue or maturity, every debenture issued by the City ranks concurrently and equally in respect of payment of principal and interest with all other debentures of the City.  2006, c. 11, Sched. A, s. 247 (1). Exceptions (2) Subsection (1) does not apply to money in a sinking or retirement fund for a particular issue of debentures.  2006, c. 11, Sched. A, s. 247 (2). Definition (3) In this section, “debenture” includes any financial instrument for long term borrowing that the City describes as a debenture in a borrowing by-law.  2006, c. 11, Sched. A, s. 247 (3).
PART VIII FINANCES
Limitation on term
247.1 The term of a debt of the City or any debenture or other financial instrument for long-term borrowing issued for it shall not extend beyond the lifetime of the capital work for which the debt was incurred and shall not exceed 40 years.  2006, c. 32, Sched. B, s. 46; 2009, c. 18, Sched. 4, s. 5. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 46 - 01/01/2007 2009, c. 18, Sched. 4, s. 5 - 05/06/2009
PART VIII FINANCES
Use of money received
248 (1) Money received by the City from the sale of debentures or as proceeds of other long-term borrowing, including any premium, and any earnings derived from the investment of that money, shall be applied only, (a) for the purposes for which the debentures were issued or the other long-term borrowing was undertaken; or (b) to repay outstanding temporary borrowing with respect to the debentures or the other long-term borrowing.  2009, c. 18, Sched. 4, s. 6. Money not required (2) If the money received by the City as described in subsection (1) is in excess of or is not required for the purposes for which the debentures were issued or the other long term borrowing was undertaken, it shall be applied, (a) to repay the principal or interest of the debentures or other long term borrowing; or (b) to repay any other capital expenditure of the City.  2006, c. 11, Sched. A, s. 248 (2). Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 4, s. 6 - 05/06/2009
PART VIII FINANCES
Restrictions
248.1 (1) After a debt has been contracted under a by-law, the City shall not, until the debt and interest have been paid, (a) repeal the by-law or any by-law appropriating money from any source for the payment of the debt or the interest, including the surplus income from any work financed by the debt; or (b) alter any by-law referred to in clause (a) so as to diminish the amount to be raised annually.  2006, c. 32, Sched. B, s. 47. Repeal where only part of amount raised (2) If a debenture by-law authorizes the City to raise an amount but the amount realized from the sale or loan of the debentures is less than the amount authorized, the City may repeal the debenture by-law with respect to the unused debentures and with respect to any amount that would have been required to be raised annually to repay the unused debentures.  2006, c. 32, Sched. B, s. 47. Repeal, surplus from other borrowing (3) Despite subsection (1), the City may repeal a debenture by-law or other by-law for long-term borrowing to reduce or eliminate the amount that would have been required to be raised annually to repay the debentures or other long-term borrowing, to the extent that an amount applied in accordance with subsection 248 (2) reduces or eliminates the requirements for repayment of principal and interest for the borrowing.  2006, c. 32, Sched. B, s. 47. Repeal, sinking or retirement fund in surplus (4) Despite subsection (1), the City may repeal a debenture by-law or other by-law for long-term borrowing with respect to amounts that would have been required to be raised for a sinking or retirement fund, to the extent that the balance of the fund as audited by the city auditor, including any estimated revenue, is or will be sufficient to entirely repay the principal of the debt for which the fund was established on the date or dates the principal becomes due.  2006, c. 32, Sched. B, s. 47. Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 47 - 01/01/2007
PART VIII FINANCES
Use of sinking and retirement funds
249 (1) Except as provided in this section, the City shall apply an amount raised for a sinking or retirement fund of the City, including earnings or proceeds derived from the investment of those funds, only towards repayment of the principal of the fund at maturity.  2009, c. 18, Sched. 4, s. 7 (1). Exception, surplus (2) Despite subsection (1), if the balance of a sinking or retirement fund, including any estimated revenue, as audited by the city auditor is or will be sufficient to entirely repay the principal of the debt for which the fund was established on the date or dates the principal becomes due, the City may apply any surplus in the fund to one or both of the following purposes: 1. Repayment of the principal and interest of any other sinking or retirement fund. 2. Payment for any capital expenditure of the City.  2006, c. 32, Sched. B, s. 48. Same (3) If there is any amount that remains in the fund after the City makes payments in accordance with subsection (2), the City may use the amount for any of its purposes.  2009, c. 18, Sched. 4, s. 7 (2). Section Amendments with date in force (d/m/y) 2006, c. 32, Sched. B, s. 48 - 01/01/2007 2009, c. 18, Sched. 4, s. 7 (1, 2) - 05/06/2009
PART VIII FINANCES
Registration of debenture by-law
250 (1) Within four weeks after the passing of a debenture by-law, the clerk may register a duplicate original or a certified copy of the by-law under seal of the City in the land registry office for the City. 2006, c. 11, Sched. A, s. 250 (1). Application to quash (2) Subject to section 432.0.9, if a by-law is registered under subsection (1) before the sale or other disposition of the debentures issued under it, (a) the debentures are valid according to the terms of the by-law; and (b) the by-law shall not be quashed unless, within three months after the registration, an application is made to a competent court to quash the by-law and a certified copy of the application under seal of the court is registered in the land registry office within that period. 2006, c. 11, Sched. A, s. 250 (2); 2017, c. 23, Sched. 5, s. 14; 2021, c. 4, Sched. 6, s. 37 (5). Timing (3) After the expiration of the period referred to in clause (2) (b), if no application to quash the by-law has been made, the by-law is valid. 2006, c. 11, Sched. A, s. 250 (3). Quashing part of by-law (4) If application is made to quash only part of a by-law, the remainder of the by-law is valid after the expiration of the period referred to in clause (2) (b). 2006, c. 11, Sched. A, s. 250 (4). Dismissal of application (5) If the application is dismissed in whole or in part, a certificate of the dismissal may be registered and, if the period referred to in clause (2) (b) has expired, the by-law or so much of it as is not quashed is valid. 2006, c. 11, Sched. A, s. 250 (5). Illegal by-law not validated (6) Nothing in this section makes valid a by-law that requires but has not received the assent of the electors or a by-law which, on the face of it, does not substantially conform to any requirements that may be prescribed with respect to, (a) the term of the debt or any debenture issued for it; (b) raising a levy for the amounts of principal and interest payable in a year under a debenture by-law; and (c) the instalments of principal and interest payable under a debenture by-law. 2006, c. 11, Sched. A, s. 250 (6). Failure to register (7) Failure to register a by-law under this section does not invalidate it. 2006, c. 11, Sched. A, s. 250 (7). Section Amendments with date in force (d/m/y) 2017, c. 23, Sched. 5, s. 14 - 03/04/2018 2021, c. 4, Sched. 6, s. 37 (5) - 01/06/2021
PART VIII FINANCES
Offence re borrowing by-law
253 Every officer of the City whose duty it is to carry into effect any provision of a by-law for the borrowing of money who neglects or refuses to do so is guilty of an offence, even if the reason the officer neglects or refuses to fulfil his or her duty is the apparent authority to do so under a by-law that is illegally attempting to repeal or amend the borrowing by-law.  2006, c. 11, Sched. A, s. 253.