98.1 (1) The Minister of Finance, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Ontario, enter into an agreement with the Minister of National Revenue for the provision of services by the Canada Revenue Agency relating to the administration and enforcement of this Act on behalf of the Minister of Finance.  2006, c. 9, Sched. D, s. 4. Agreement may apply to other Acts (2) An agreement under subsection (1) may provide that the Canada Revenue Agency also supply services relating to the administration and enforcement on behalf of the Minister of Finance of the Mining Tax Act and the provisions of the Electricity Act, 1998 relating to amounts payable under section 89, 90, 93 or 94 of that Act.  2006, c. 9, Sched. D, s. 4. Agreement applies to regulations (3) An agreement under subsection (1) may provide for services related to the administration or enforcement of one or more regulations made under an Act to which the agreement applies.  2006, c. 9, Sched. D, s. 4. Provisions to be prescribed (4) An agreement under subsection (1) shall provide that the Canada Revenue Agency supply services related to the administration and enforcement of only, (a) the provisions of an Act to which the agreement applies that are prescribed by the Minister by regulation; and (b) the provisions of a regulation to which the agreement applies that are prescribed by the Minister by regulation.  2006, c. 9, Sched. D, s. 4. Effect of agreement (5) If an agreement under subsection (1) is entered into, (a) the Commissioner of Revenue, on behalf of and as agent for the Minister, is authorized, subject to the provisions of the agreement and the regulations, to exercise all the powers and perform all the duties of the Minister under a provision of an Act or regulation to which the agreement applies that is prescribed by the Minister by regulation; and (b) any reference to the Minister in a provision of an Act or regulation that the Commissioner of Revenue is authorized to administer under the agreement shall be read to include a reference to the Commissioner of Revenue and, similarly, a reference to the Ministry of Finance shall include a reference to the Canada Revenue Agency.  2006, c. 9, Sched. D, s. 4. Delegation (6) The Commissioner of Revenue may authorize any employee of the Canada Revenue Agency or any class of employees of the Canada Revenue Agency to exercise the powers and perform the duties referred to in clause (5) (a) that may be exercised or performed by the Commissioner of Revenue, subject to such conditions as may be set out in the authorization, the agreement and the regulations.  2006, c. 9, Sched. D, s. 4. Minister deemed to have exercised power and performed duty (7) The Minister shall be deemed to have exercised every power and performed every duty that is exercised or performed in accordance with this section, the regulations and the agreement by the Commissioner of Revenue or by an employee or class of employees authorized under subsection (6).  2006, c. 9, Sched. D, s. 4. Agreement to amend the agreement (8) The Minister, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Ontario, enter into one or more agreements to amend the provisions of an agreement entered into under this section.  2006, c. 9, Sched. D, s. 4. Payment of fees under agreement (9) All fees and other amounts payable to the Government of Canada under an agreement entered into under this section are a charge on and payable out of the Consolidated Revenue Fund.  2006, c. 9, Sched. D, s. 4. Regulations (10) The Minister may make regulations, (a) prescribing one or more provisions of this Act or the regulations for the purposes of an agreement under subsection (1); (b) prescribing one or more provisions of the Mining Tax Act, the Electricity Act, 1998 or the regulations made under those Acts to which an agreement under subsection (1) applies; (c) governing the exercise of the Minister’s powers and the performance of the Minister’s duties relating to the administration and enforcement, by the Commissioner of Revenue or by an employee or class of employees authorized under subsection (6), of an Act or regulation to which an agreement under subsection (1) applies.  2006, c. 9, Sched. D, s. 4. Definition (11) In this section, “Commissioner of Revenue” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act
(Canada).  2006, c. 9, Sched. D, s. 4. Section Amendments with date in force (d/m/y) 2006, c. 9, Sched. D, s. 4 - 18/05/2006 Collection