jswizzle3737/ontario_laws_and_regs huggingface dataset:
1.0.1 The committee of the Executive Council known in English as the Treasury Board and in French as Conseil du Trésor is continued.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.2 (1) The members of the Board are the Minister of Finance, the Chair of the Management Board of Cabinet and not fewer than four or more than eight other members appointed by the Lieutenant Governor in Council from among the members of the Executive Council.  2009, c. 34, Sched. J, s. 2. Alternative members (2) The Lieutenant Governor in Council may appoint from among the members of the Executive Council alternative members of the Board to act in the absence of Board members other than the Minister of Finance or the Chair of the Management Board of Cabinet.  2009, c. 34, Sched. J, s. 2. Quorum (3) Three members constitute a quorum of the Board.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.3 (1) The Lieutenant Governor in Council may designate the chair and vice-chair of the Board.  2009, c. 34, Sched. J, s. 2. Chair’s duties (2) The chair shall preside at Board meetings, is responsible for its operation and administration and, between its meetings, shall exercise or perform such of its powers, duties and functions as the Board may authorize.  2009, c. 34, Sched. J, s. 2. Absence of chair or vice-chair (3) When the chair is absent from a meeting of the Board, the vice-chair shall preside, and when both are absent, the members present at the meeting shall elect a chair for the meeting.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.4 (1) The Board may determine its rules and methods of procedure and shall keep records of its decisions and proceedings.  2009, c. 34, Sched. J, s. 2. Secretary of the Board (2) Subject to the direction of the chair of the Board, the Deputy Minister of Finance or such other person referred to in paragraph 1 or 3 of subsection 2 (2) of the Public Service of Ontario Act, 2006 as is designated by order of the Lieutenant Governor in Council shall hold the office of Secretary of the Board and is responsible for the operation of the Board in accordance with its policies and procedures.  2009, c. 34, Sched. J, s. 2. Same (3) If there is no Secretary of the Board or if the Secretary is absent or unable to act, the Secretary of the Management Board of Cabinet has the powers and shall perform the duties of the Secretary of the Board.  2009, c. 34, Sched. J, s. 2. Board staff (4) Such employees as are necessary for the proper conduct of the business of the Board shall be appointed under Part III of the Public Service of Ontario Act, 2006. 2015, c. 20, Sched. 11, s. 2. Delegation (5) The Board may delegate to any member of the Executive Council or to any public servant employed under Part III of the Public Service of Ontario Act, 2006 any power, duty or function of the Board, subject to such limitations and requirements as the Board may specify.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2015, c. 20, Sched. 11, s. 2 - 4/06/2015
1.0.5 (1) The powers and duties of the Board are, (a) to assess the adequacy of plans for the implementation of programs approved or provided for by the Legislature; (b) to direct the preparation and review of forecasts, estimates and analyses of short term and long term expenditures and expenditure commitments and other data pertaining to authorized or proposed programs of any ministry or public entity; (c) to direct, and establish policies for, the preparation, form and content of estimates and supplementary estimates submitted to the Legislature for any ministry or public entity; (d) to determine fees or charges for the provision of services by any ministry or public entity or for the use of the facilities of a ministry or public entity and to require the ministry or public entity to take such action as is necessary to implement the determination; (e) to review, evaluate and approve new and existing programs of any ministry or public entity and determine priorities with respect to them; (f) to control expenditures of public money within the amounts appropriated or otherwise provided by the Legislature; and (g) to carry out or perform any directions or responsibilities given to the Board by the Executive Council.  2009, c. 34, Sched. J, s. 2; 2010, c. 1, Sched. 7, s. 2 (1-4). Direction by Executive Council (2) The Board is subject to the direction of the Executive Council, which may amend or revoke any action of the Board.  2009, c. 34, Sched. J, s. 2. Directives (3) The Board may issue such directives as it considers necessary in the performance of its duties.  2009, c. 34, Sched. J, s. 2. Transitional (4) Each directive issued under the Treasury Board Act, 1991 in effect on the day this section comes into force is deemed to have been made under the authority of subsection (3).  2009, c. 34, Sched. J, s. 2. Access to ministry information, etc. (5) A ministry or public entity shall give the Board access to, and copies of, any account, return, statement, document, report or information in the possession or control of the ministry or public entity when the Board requires the account, statement, document, report or information for the performance of its duties.  2009, c. 34, Sched. J, s. 2; 2010, c. 1, Sched. 7, s. 2 (5). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 1, Sched. 7, s. 2 (1-5) - 1/04/2010
1.0.6 (1) The Board may require a minister of the Crown or other public officer to obtain the consent of the Board before the minister exercises his or her discretion to, (a) establish, set, charge, require the payment of, collect or otherwise impose a new fee; (b) make a regulation prescribing the amount of a fee, make an order setting out the amount of a fee or otherwise determine the amount of a fee; (c) waive the payment of a fee or refund a fee that is otherwise required to be paid; (d) change the amount of a fee; or (e) approve or authorize the exercise of discretion by another person or entity to do anything described in clause (a), (b), (c) or (d) with respect to a fee payable into the Consolidated Revenue Fund.  2009, c. 34, Sched. J, s. 2; 2021, c. 40, Sched. 11, s. 2. Definition (2) In this section, “fee” means a fee or other charge the amount of which, (a) is not specified in an Act or in a regulation made by the Lieutenant Governor in Council, and (b) is not determined using a formula or method set out in an Act or in a regulation made by the Lieutenant Governor in Council.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2021, c. 40, Sched. 11, s. 2 - 09/12/2021
1.0.7 (1) If the Legislature is not in session and a matter arises that requires an expenditure that has not been authorized by an appropriation or that exceeds the amount authorized by an appropriation, the Lieutenant Governor in Council, on receiving the report of the Board estimating the amount of the expenditure or additional expenditure, may order a special warrant to be prepared and signed by the Lieutenant Governor authorizing an expenditure in the amount estimated to be required, and the expenditure may be paid or recognized as specified in the special warrant.  2009, c. 34, Sched. J, s. 2. Where appropriation exists (2) Subject to subsection (4), if a special warrant is issued with respect to an expenditure that is in addition to an expenditure that has been authorized by an appropriation, the amount of the additional expenditure authorized by the special warrant shall be added to and deemed to be part of the expenditure authorized by the appropriation for the fiscal year in which the special warrant is issued.  2009, c. 34, Sched. J, s. 2. Where no appropriation exists (3) Subject to subsection (4), if a special warrant is issued with respect to an expenditure and no expenditure in respect of the same item has been authorized by an appropriation, the expenditure authorized by the special warrant is deemed to be an expenditure authorized by an appropriation for the fiscal year in which the special warrant is issued.  2009, c. 34, Sched. J, s. 2. Warrant may apply to next fiscal year (4) A special warrant issued in a fiscal year may provide that it applies with respect to the next fiscal year, in which case the expenditure to which it relates is deemed to be an expenditure authorized by an appropriation for that next fiscal year.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.8 (1) Despite section 11.2, the Board may by order authorize supplementary expenditures in addition to the expenditures authorized by an appropriation for a fiscal year if the amount of the expenditures authorized by the appropriation is insufficient to carry out the intended purpose for which they were authorized.  2009, c. 34, Sched. J, s. 2; 2010, c. 1, Sched. 7, s. 3. Report required (2) An order may be made under subsection (1) only if the Board has received from the ministry responsible for the program to which the proposed supplementary expenditures relate, or from a person prescribed by the regulations made under this Act, a report in writing setting out the need for further expenditures and the reason why the amount that was authorized by the appropriation is insufficient without the supplementary expenditures.  2009, c. 34, Sched. J, s. 2. Board orders in favour of contingency fund (3) Despite section 11.2, the Board may by order authorize supplementary expenditures for a reserve for future contingencies authorized by an appropriation, if the Board considers it advisable to do so.  2009, c. 34, Sched. J, s. 2. Expenditures to be offset by reduction on other appropriation (4) An order under subsection (1) or (3) shall provide that the supplementary expenditures be offset by reducing the amount of other expenditures authorized by an appropriation for the same fiscal year if not all of those authorized expenditures have been paid or recognized and, in the opinion of the Board, are unlikely to be paid or recognized for the fiscal year.  2009, c. 34, Sched. J, s. 2. Timing (5) An order under subsection (1) or (3) may be made at any time before the books of the Government of Ontario for the fiscal year are closed.  2009, c. 34, Sched. J, s. 2. Post fiscal year-end Board orders to be reported in the Public Accounts (6) If the Board issues an order under this section at any time after the end of a fiscal year to authorize a supplementary expenditure for that fiscal year because the amount authorized by an appropriation is no longer sufficient due to an adjustment being made that arose out of the audit of the Public Accounts for that fiscal year, the ministry responsible for the program in respect of which the supplementary expenditure is authorized shall prepare a statement setting out the circumstances that gave rise to the need for the order, and the statement shall be included in the Public Accounts for that fiscal year.  2009, c. 34, Sched. J, s. 2. (7) Repealed: 2019, c. 7, Sched. 34, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 1, Sched. 7, s. 3 - 18/05/2010 2019, c. 7, Sched. 34, s. 2 - 29/05/2019
1.0.9 (1) When powers and duties are assigned and transferred from one minister of the Crown to another, the Board may transfer to the ministry administered by the minister to whom the powers and duties are assigned and transferred the appropriate sums in the votes and items of the estimates and supplementary estimates for the expenditures in the fiscal year for the exercise and performance of those powers and duties.  2009, c. 34, Sched. J, s. 2. Certificate of Board (2) The Board shall issue to the ministry of the minister to whom powers and duties are assigned and transferred a certificate stating the amount of the sums transferred under subsection (1) and such other information as the Board considers necessary.  2009, c. 34, Sched. J, s. 2. Expenditures authorized (3) A certificate is effective from the date stated in it and transfers to the ministry to which it is issued the authority for the portion of the fiscal year beginning with that date to make the expenditure of the sums transferred.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.11 The Ministry known in English as the Ministry of Finance and in French as ministère des Finances is continued.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.12 The Minister of Finance shall preside over and have charge of the Ministry of Finance and has power to act for and on behalf of the Ministry of Finance.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.13 (1) The Lieutenant Governor in Council may authorize a seal for the Minister of Finance and prescribe its use on documents.  2009, c. 34, Sched. J, s. 2. Mechanical reproduction of seal (2) The seal may be reproduced by engraving, lithographing, printing or any other method of mechanical reproduction, and when so reproduced has the same force and effect as if manually affixed.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.14 (1) The Minister of Finance shall direct and control the Ministry of Finance, recommend to the Executive Council finance, economic, accounting and taxation policy, supervise, direct and control all finance, economic, statistical and accounting functions, manage the Consolidated Revenue Fund and, except as otherwise provided in any other Act, manage all public money.  2009, c. 34, Sched. J, s. 2. Administration of Acts (2) The Minister of Finance is responsible for the administration of this Act and the Acts that are assigned to him or her by the Legislature or by the Lieutenant Governor in Council under the Executive Council Act.  2009, c. 34, Sched. J, s. 2. Directives, policies and guidelines (3) The Minister of Finance may issue such directives, policies and guidelines and may establish such practices and procedures as he or she considers necessary in the performance of his or her duties or in the exercise of his or her powers under this or any other Act.  2009, c. 34, Sched. J, s. 2; 2010, c. 26, Sched. 7, s. 3. Transitional (4) Each directive and guideline issued under the Ministry of Treasury and Economics Act in effect on the day this section comes into force is deemed to have been made under the authority of subsection (3).  2009, c. 34, Sched. J, s. 2. References to Treasurer of Ontario, etc. (5) A reference to the Treasurer of Ontario or to the Treasurer of Ontario and Minister of Economics in any Act or regulation is deemed to be a reference to the Minister of Finance, and a reference to the Ministry of Treasury and Economics in any Act or regulation is deemed to be a reference to the Ministry of Finance.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 26, Sched. 7, s. 3 - 8/12/2010
1.0.15 The Lieutenant Governor in Council shall appoint a Deputy Minister of Finance who shall be the deputy head of the Ministry of Finance.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.16 (1) In this section, “designated minister” means a minister to whom responsibility for the administration of this Act, or a part of this Act, has been assigned or transferred under the Executive Council Act. 2015, c. 20, Sched. 11, s. 4. Delegation (2) Any power or duty conferred or imposed on a designated minister under this or any other Act may be delegated by the minister to his or her deputy minister or to a public servant employed under Part III of the Public Service of Ontario Act, 2006
who works in or provides services to the ministry of the minister and, when purporting to exercise a delegated power or duty, the delegate shall be presumed conclusively to act in accordance with the delegation. 2015, c. 20, Sched. 11, s. 4. Exception (3) A designated minister may not delegate his or her powers under subsection 5.1 (3) or 5.2 (2). 2015, c. 20, Sched. 11, s. 4. Delegation subject to conditions (4) A delegation under this section shall be in writing and may be subject to such limitations, conditions and requirements as are set out in it. 2015, c. 20, Sched. 11, s. 4. Subdelegation (5) In a delegation under this section, the designated minister may authorize a person to whom a power or duty is delegated to delegate to others the exercise of the delegated power or duty, subject to such limitations, conditions and requirements as the person may impose. 2015, c. 20, Sched. 11, s. 4. Deeds and contracts (6) Despite section 6 of the Executive Council Act, a deed or contract signed by a person empowered to do so under a delegation or subdelegation made under this section has the same effect as if signed by the designated minister. 2015, c. 20, Sched. 11, s. 4. Facsimile signature (7) A designated minister or his or her deputy minister may authorize the use of a facsimile of his or her signature on any document except an affidavit or statutory declaration, and the facsimile signature is deemed to be the signature of the minister or the deputy minister, as the case may be. 2015, c. 20, Sched. 11, s. 4. Transitional (8) Every delegation made under subsection 64 (1) of the Capital Investment Plan Act, 1993 that was in effect on December 14, 2009 and remains in effect on the day the Building Ontario Up Act (Budget Measures), 2015 receives Royal Assent is deemed after December 14, 2009 to have been made under the authority of this section. 2015, c. 20, Sched. 11, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 26, Sched. 7, s. 4 - 8/12/2010 2015, c. 20, Sched. 11, s. 4 - 15/10/2015
1.0.17 (1) In this section, “designated minister” means a minister to whom responsibility for the administration of this Act, or a part of this Act, has been assigned or transferred under the Executive Council Act. 2015, c. 20, Sched. 11, s. 4. Same (2) No action or other proceeding for damages shall be commenced against the deputy minister of a designated minister or any public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in the ministry of a designated minister for any act done in good faith in the performance or intended performance of his or her duty or for any alleged neglect or default in good faith in the performance of his or her duty. 2015, c. 20, Sched. 11, s. 4. Same, delegates (3) No action or other proceeding for damages shall be commenced against any public servant employed under Part III of the Public Service of Ontario Act, 2006 who provides services to the ministry of a designated minister for any act done in good faith in the performance or intended performance of his or her duty under a delegation or subdelegation of a power or duty of the minister or for any alleged neglect or default in good faith in the performance of his or her duty. 2015, c. 20, Sched. 11, s. 4. Crown liability (4) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsections (2) and (3) do not relieve the Crown of any liability to which it would otherwise be subject in respect of a tort committed by the deputy minister of a designated minister or by a public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in or provides services to the ministry of a designated minister. 2015, c. 20, Sched. 11, s. 4; 2019, c. 7, Sched. 17, s. 74. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2015, c. 20, Sched. 11, s. 4 - 15/10/2015 2019, c. 7, Sched. 17, s. 74 - 01/07/2019
1.0.18 Except as otherwise provided in this or another Act, the expenditures of the Ministry of Finance shall be paid out of money appropriated for that purpose by the Legislature.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009
1.0.19 (1) The Minister of Finance may make a grant to an organization, agency or other entity for the purpose of improving the process of managing the flow of goods and services, information and funds within the broader public sector.  2009, c. 34, Sched. J, s. 2. Definitions (2) For the purposes of this section, “agency of the Government of Ontario” means a public body designated in regulations made under the Public Service of Ontario Act, 2006; (“organisme du gouvernement de l’Ontario”) “broader public sector” means every authority, board, commission, committee, corporation, council, foundation or organization that received public funds in the Government of Ontario’s previous fiscal year, but does not include, (a) the Office of the Lieutenant Governor, (b) the Office of the Assembly or the office of an officer of the Assembly, (c) a ministry, (d) an agency of the Government of Ontario, or (e) any prescribed entity; (“secteur parapublic”) “public funds” means the public money of the Province of Ontario that is provided by the Government of Ontario or an agency of the Government of Ontario, directly to any authority, board, commission, committee, corporation, council, foundation or organization through a grant or transfer payment or other funding arrangement, and, in the case of a school board, includes money received by the school board from taxes levied under the Education Act for school purposes, but public funds does not include, (a) money that is paid for the provision of goods or services to the Government of Ontario or an agency of the Government of Ontario, (b) money that is paid by the Government of Ontario or an agency of the Government of Ontario under a fee for service arrangement, or (c) money that is provided by the Government of Ontario or an agency of the Government of Ontario, by way of a loan or loan guarantee. (“fonds publics”)  2012, c. 8, Sched. 14, s. 2; 2018, c. 17, Sched. 45, s. 6. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2012, c. 8, Sched. 14, s. 2 - 20/06/2012 2018, c. 17, Sched. 45, s. 6 - 06/12/2018 Financial Management
1.0.20 The deputy minister of each ministry and the head of each public entity is responsible for ensuring the proper conduct of the financial business of the ministry or public entity in accordance with such directives, policies and guidelines as are issued and such practices and procedures as are established under subsection 1.0.14 (3).  2010, c. 1, Sched. 7, s. 5; 2010, c. 26, Sched. 7, s. 5. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 1, Sched. 7, s. 5 - 1/04/2010; 2010, c. 26, Sched. 7, s. 5 - 8/12/2010
1.0.21 (1) The Minister of Finance may withhold a payment out of the Consolidated Revenue Fund if he or she has reason to believe that there is no authority for the payment.  2009, c. 34, Sched. J, s. 2. Reference to Treasury Board (2) If a payment is withheld under subsection (1), the Minister of Finance or the minister responsible for the ministry or public entity that requisitioned the payment that has been withheld may refer the matter to Treasury Board for determination.  2009, c. 34, Sched. J, s. 2; 2010, c. 1, Sched. 7, s. 6. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 1, Sched. 7, s. 6 - 1/04/2010
1.0.22 (1) The certificate or order of the Attorney General or Deputy Attorney General that a sum of money is required to be paid out of the Consolidated Revenue Fund on account of the investigation, detection or punishment of any offence against the laws of Ontario or of Canada, or on account of special services or disbursements in connection with inquests, or any purpose connected with the administration of justice in either civil or criminal matters, is sufficient authority for the issuing of a cheque by the Minister of Finance for the amount named in the certificate or order, and the officer or other person to whom the cheque is issued shall account to the Attorney General for the proper disbursement of the amount received by the officer or other person.  2009, c. 34, Sched. J, s. 2. Certificate of Attorney General or Deputy Attorney General (2) The certificate of the Attorney General or Deputy Attorney General that any money received by any officer or other person under this section has been duly accounted for is final and conclusive and the account shall not be subject to any further examination.  2009, c. 34, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 1.0.23 Repealed:  2010, c. 26, Sched. 7, s. 6. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 26, Sched. 7, s. 6 - 8/12/2010
1.0.24 Despite any provision of this Act, if the Assembly has concurred in one or more reports of the Standing Committee on Estimates recommending the passing of estimates of expenditures and supplementary estimates of expenditures of the ministries and legislative offices that were chosen for review by the Standing Committee on Estimates, the Lieutenant Governor in Council may authorize the incurring of any expenditure in a report for which concurrence is given or is deemed, under the Standing Orders, to be given.  2009, c. 34, Sched. J, s. 2; 2010, c. 1, Sched. 7, s. 7. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. J, s. 2 - 15/12/2009 2010, c. 1, Sched. 7, s. 7 - 18/05/2010
1.0.25.1 (1) This section applies to every person or entity who, (a) carries on a business as defined in subsection 248 (1) of the Income Tax Act (Canada) or is required by that Act to deduct or withhold an amount paid or credited, or deemed to be paid or credited, under that Act; and (b) engages in a financial transaction with a ministry or public entity. 2015, c. 38, Sched. 5, s. 1. Duty (2) Before engaging in the financial transaction with the ministry or public entity, the person or entity shall give the following information to the ministry or public entity for the purpose of the administration and enforcement of this Act: 1. The person’s or entity’s name including any trade name or other name used by it. 2. Its business number, as defined in subsection 248 (1) of the Income Tax Act (Canada) and its business identifier, if any, under the Business Regulation Reform Act, 1994. 3. Its contact information, including its street address, mailing address, email address and phone number. 4. Such other information as may be prescribed by regulation. 2015, c. 38, Sched. 5, s. 1. Transition (3) A person or entity who has engaged in a financial transaction with a ministry or public entity before the day this section comes into force shall give the information described in subsection (2) to the ministry or public entity upon request. 2015, c. 38, Sched. 5, s. 1. Non-application (4) This section does not apply to a person or entity who is an excluded individual within the meaning of subsection 241 (10) of the Income Tax Act (Canada). 2015, c. 38, Sched. 5, s. 1. Interpretation (5) For the purposes of this section, a person or entity engages in a financial transaction with a ministry or public entity, (a) if the person or entity pays money to, or receives money from, a ministry or public entity, whether or not the payment is gratuitous or is made in satisfaction of a binding obligation; or (b) if the person or entity enters into an agreement or arrangement with a ministry or public entity under which the person or entity may become liable to pay money to, or entitled to receive money from, the ministry or public entity. 2015, c. 38, Sched. 5, s. 1. Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 5, s. 1 - 10/12/2015
1.1 (1) The Minister of Finance shall establish as part of the Public Accounts of Ontario an account to be known as the Ontario Opportunities Fund in which shall be recorded money paid to Ontario by any person for the purpose of deficit reduction, the retirement of any part of the indebtedness of Ontario or the purchase for cancellation of any securities issued by Ontario.  2004, c. 31, Sched. 13, s. 1; 2009, c. 34, Sched. J, s. 3 (1). Application of amounts recorded (2) The amounts recorded in the Fund under subsection (1) shall be applied in the fiscal year in which they are recorded toward the reduction of the provincial deficit for that fiscal year or to the reduction of the outstanding indebtedness of Ontario in a fiscal year in which there is no provincial deficit.  2004, c. 31, Sched. 13, s. 1; 2009, c. 34, Sched. J, s. 3 (2). Application of section (3) This section applies with respect to the fiscal year ended March 31, 2004 and to subsequent fiscal years.  2004, c. 31, Sched. 13, s. 1. Section Amendments with date in force (d/m/y) 1996, c. 18, s. 24 - 27/06/1996; 1999, c. 9, s. 112 - 1/04/1999 2004, c. 31, Sched. 13, s. 1 - 1/04/2004 2009, c. 34, Sched. J, s. 3 (1-2) - 15/12/2009
4 (1) Where any security, obligation, debenture or covenant, or any interest in real or personal estate, effects, or property is given, or transferred to, made with, or vested in the Minister of Finance by virtue of his or her office, the security, obligation, debenture or covenant, and any right of action in respect thereto, and all the estate, right and interest of the Minister of Finance in respect thereof, upon the death, resignation or removal from office of the Minister of Finance, vests, subject to the same trusts as they were respectively subject to, in the succeeding Minister of Finance, and may be proceeded on by action or in any other manner, or may be assigned, transferred or discharged, in the name of the succeeding Minister of Finance.  R.S.O. 1990, c. F.12, s. 4 (1); 1994, c. 17, s. 62 (2). Realizing on securities (2) A security, obligation, debenture, covenant or an interest in real or personal estate, effects and property may be proceeded on in the name of, or assigned, transferred or discharged by, any member of the Executive Council acting under the Executive Council Act.  R.S.O. 1990, c. F.12, s. 4 (2). Application of section (3) This section applies to every security, obligation, debenture or covenant, and every interest in real or personal estate, effects or property given or transferred to, made with, or vested in any former Minister of Finance, by virtue or on account of his or her office, and transfers all the interest, rights and estate of the former Minister of Finance to the Minister of Finance for the time being to be vested in that Minister of Finance by virtue of his or her office.  R.S.O. 1990, c. F.12, s. 4 (3); 1994, c. 17, s. 62 (2). Section Amendments with date in force (d/m/y) 1994, c. 17, s. 62 (2) - 23/06/1994
5 (1) Where a person has an obligation or debt due to the Crown or the Crown has a claim against a person, the Minister of Finance may, subject to any other Act affecting such obligation, debt or claim, (a) negotiate and accept a settlement in payment and satisfaction of such obligation, debt or claim; (b) determine that any such obligation, debt or claim is uncollectable; or (c) determine that financial hardship, economic considerations or other circumstances do not warrant the collection or enforcement of any such obligation, debt or claim.  R.S.O. 1990, c. F.12, s. 5 (1); 1994, c. 17, s. 62 (2). Deletion from the accounts (2) The Lieutenant Governor in Council may delete from the accounts of the Government of Ontario any obligation, debt or claim that is the subject of a settlement or determination described in subsection (1) if the Minister of Finance recommends the deletion as being in the public interest.  2002, c. 22, s. 69 (1). Disclosure of deletion (3) The aggregate amount for each ministry of all obligations, debts and claims that are deleted from the accounts under subsection (2) during a fiscal year must be reported in the Public Accounts or in the financial information supplementary to the Public Accounts for the fiscal year.  2002, c. 22, s. 69 (2). Effect of determination and deletion (3.1) A determination made under clause (1) (b) or (c) with respect to an obligation, debt or claim and its subsequent deletion from the accounts under subsection (2), (a) does not affect the liability of any person that is subject to the obligation, debt or claim; and (b) does not preclude the Minister of Finance from doing anything that the Minister of Finance is authorized to do under subsection 43 (2).  2009, c. 18, Sched. 12, s. 2. Delegation (4) The Minister of Finance may, in writing, delegate to a public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in a ministry but not in a minister’s office, the authority to exercise any of the powers of the Minister of Finance under subsection (1) and may impose such conditions and restrictions on the delegation as the Minister considers appropriate.  1999, c. 9, s. 113; 2006, c. 35, Sched. C, s. 42 (1); 2010, c. 26, Sched. 7, s. 7. Section Amendments with date in force (d/m/y) 1994, c. 17, s. 62 (2) - 23/06/1994; 1999, c. 9, s. 113 - 14/12/1999 2002, c. 22, s. 69 (1-2) - 9/12/2002 2006, c. 35, Sched. C, s. 42 (1) - 20/08/2007 2009, c. 18, Sched. 12, s. 2 - 5/06/2009 2010, c. 26, Sched. 7, s. 7 - 8/12/2010
6 (1) The Minister of Finance may accept from any person gifts or bequests for the permanent endowment of any charitable or educational object in Ontario, and may invest them in such securities as the Lieutenant Governor in Council may direct.  R.S.O. 1990, c. F.12, s. 6 (1); 1994, c. 17, s. 62 (2). Interest (2) The Minister of Finance shall pay interest upon such gifts or bequests to such persons, at such rate, at such times and computed in such manner as the Lieutenant Governor in Council from time to time may determine, and such interest is a charge upon and payable out of the Consolidated Revenue Fund.  R.S.O. 1990, c. F.12, s. 6 (2); 1994, c. 17, s. 62 (2). Section Amendments with date in force (d/m/y) 1994, c. 17, s. 62 (2) - 23/06/1994
7 (1) Money received by or on behalf of the Crown for a special purpose and paid into the Consolidated Revenue Fund may, subject to any Act applicable thereto, be paid out of the Consolidated Revenue Fund for that purpose.  R.S.O. 1990, c. F.12, s. 7 (1). Interest (2) The Minister of Finance may pay interest upon any money to which subsection (1) applies, at such rate, at such times and computed in such manner as the Lieutenant Governor in Council may from time to time determine, and such interest is a charge upon and payable out of the Consolidated Revenue Fund.  R.S.O. 1990, c. F.12, s. 7 (2); 1994, c. 17, s. 62 (2). Interest may be credited retrospectively (3) An order of the Lieutenant Governor in Council under subsection (2) may authorize the crediting of interest on money to which subsection (1) applies with effect from a date which precedes the date of the relevant order.  2009, c. 34, Sched. J, s. 6. Limit on interest (4) Interest paid under subsection (2) on money to which subsection (1) applies shall not exceed the income earned on that money while it is held in the Consolidated Revenue Fund.  2009, c. 34, Sched. J, s. 6. Exception to limit (5) Despite subsection (4), interest may be paid under subsection (2) on money that has been received by or on behalf of the Crown for the special purpose of administering a pension fund or supplemental pension fund in an amount that exceeds the income earned on that money while it is held in the Consolidated Revenue Fund.  2009, c. 34, Sched. J, s. 6. Recording in designated purpose account (6) If an Act provides that money is, or is deemed to be, money paid to Ontario for a special purpose, any requirement to record receipts and disbursements of that money in a special purpose account in the Consolidated Revenue Fund or in the Public Accounts is deemed to be satisfied if the receipts and disbursements are recorded in a designated purpose account. 2016, c. 5, Sched. 9, s. 3. Section Amendments with date in force (d/m/y) 1994, c. 17, s. 62 (2) - 23/06/1994 2009, c. 34, Sched. J, s. 6 - 15/12/2009 2016, c. 5, Sched. 9, s. 3 - 31/03/2016
8 Every person, on the termination of the person’s charge of an account, or, in the case of his or her death, the person’s representatives, shall forthwith pay over any balance of public money then due to the Crown in respect of such charge to the public officer authorized to receive it.  R.S.O. 1990, c. F.12, s. 8.
8.1 If a person purports to pay public money by delivering to a person entitled to collect or receive public money anything other than legal tender, within the meaning of subsection 8 (1) of the
Currency Act (Canada), and if, as a result, the Minister of Finance fails to receive full and unconditional payment or settlement, the person is liable to pay to the Minister as a debt due to the Crown the additional fee that the Minister requires and that is prescribed by the regulations made under this Act.  1996, c. 24, s. 35. Section Amendments with date in force (d/m/y) 1996, c. 24, s. 35 - 31/10/1996 Refunds
9 (1) If an Act authorizes the refund of an amount received by the Crown, the refund, together with interest on the amount refunded if the interest is also authorized by an Act, is payable out of the Consolidated Revenue Fund.  2008, c. 19, Sched. G, s. 1. Refund of money paid in error, etc. (2) A refund or partial refund may be paid out of the Consolidated Revenue Fund of money that was paid to or collected by the Crown if the money was paid or collected in error or for a purpose that is not fulfilled, or if Treasury Board considers it appropriate in the circumstances to make the refund or partial refund.  2008, c. 19, Sched. G, s. 1. Treasury Board directives (3) Any refund or partial refund of money under subsection (2) shall be made in accordance with such directives as Treasury Board may establish for the purposes of this section.  2008, c. 19, Sched. G, s. 1. Accounting (4) An amount paid out of the Consolidated Revenue Fund under this section shall be charged to the appropriate revenue account.  2008, c. 19, Sched. G, s. 1; 2009, c. 34, Sched. J, s. 7. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. G, s. 1 - 27/11/2008 2009, c. 34, Sched. J, s. 7 - 15/12/2009
9.1 To the extent a regulation made under subsection 9 (2) as that subsection read on October 22, 2008 does not conflict with any directives of Treasury Board referred to in subsection 9 (3), the regulation remains in force and continues to apply until it is revoked.  2008, c. 19, Sched. G, s. 1. Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. G, s. 1 - 27/11/2008
11.1 (1) Money shall not be paid out of the Consolidated Revenue Fund and neither a non-cash expense nor a non-cash investment shall be recognized by the Crown unless the payment or the recognition is authorized by this or another Act of the Legislature.  2009, c. 18, Sched. 12, s. 4. Interim supply (2) Nothing in this Act prohibits the payment of money out of the Consolidated Revenue Fund or the recognition by the Crown of a non-cash expense or a non-cash investment if the payment or the recognition is authorized by a resolution passed by the Legislative Assembly granting interim supply.  2009, c. 18, Sched. 12, s. 4. Authority to recognize non-cash expenses (3) The Crown may recognize non-cash expenses. 2021, c. 40, Sched. 11, s. 3 (1). Effect of statutory appropriation for a specified purpose (3.1) A provision of an Act that provides a statutory appropriation authorizing money to be paid out of the Consolidated Revenue Fund for a specified purpose is deemed to provide an additional statutory appropriation authorizing the Crown to incur non-cash expenses for the same purpose.  2010, c. 26, Sched. 7, s. 8. Authority to recognize non-cash investments (4) The Crown may recognize non-cash investments. 2021, c. 40, Sched. 11, s. 3 (2). Other appropriations (4.1) Despite any other Act, subsections (3) and (4) do not prevent the Crown from charging a non-cash-expense or a non-cash investment to an appropriation that would authorize the non-cash expense or non-cash investment in the absence of subsection (3) or (4). 2021, c. 40, Sched. 11, s. 3 (3). No authority to pay money out of CRF on charging a non-cash expense, etc., to an appropriation (5) The charging of a non-cash expense or a non-cash investment to an appropriation does not constitute authority for the payment of any money out of the Consolidated Revenue Fund.  2009, c. 18, Sched. 12, s. 4. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. B, s. 2 - 27/06/2002; 2002, c. 22, s. 70 - 1/04/2003 2009, c. 18, Sched. 12, s. 4 - 1/04/2009 2010, c. 26, Sched. 7, s. 8 - 1/04/2010 2021, c. 40, Sched. 11, s. 3 (1-3) - 09/12/2021
11.2 (1) No appropriation shall be charged with an amount, (a) that is for a purpose other than that for which the appropriation was provided; or (b) that is in excess of the amount available under the appropriation.  2002, c. 8, Sched. B, s. 2. (2) Repealed:  2009, c. 34, Sched. J, s. 9. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. B, s. 2 - 27/06/2002 2009, c. 34, Sched. J, s. 9 - 15/12/2009
11.3 (1) No agreement or undertaking shall be entered into in a fiscal year that would result in a charge to an appropriation for that fiscal year in excess of the amount available under that appropriation.  2002, c. 8, Sched. B, s. 2. Agreements subject to appropriations (2) Every agreement providing for the payment of money by the Crown is deemed to contain a provision stating that the payment by the Crown of moneys that come due under the agreement shall be subject to, (a) an appropriation to which that payment can be charged being available in the fiscal year in which the payment becomes due; or (b) the payment having been charged to an appropriation for a previous fiscal year.  2002, c. 8, Sched. B, s. 2. Same, non-cash expenses (3) Every agreement that would require the Crown to recognize a non-cash expense is deemed to contain a provision stating that the performance by the Crown of the obligation that would require it to recognize the non-cash expense shall be subject to an appropriation to which that non-cash expense can be charged being available in the fiscal year in which the obligation must be performed.  2010, c. 26, Sched. 7, s. 9. Same, non-cash investments (4) Every agreement that would require the Crown to recognize a non-cash investment is deemed to contain a provision stating that the performance by the Crown of the obligation that would require it to recognize the non-cash investment shall be subject to an appropriation to which that non-cash investment can be charged being available in the fiscal year in which the obligation must be performed.  2010, c. 26, Sched. 7, s. 9. Application (5) Subsections (3) and (4) apply in respect of fiscal years commencing on or after April 1, 2010.  2010, c. 26, Sched. 7, s. 9. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. B, s. 2 - 27/06/2002 2009, c. 34, Sched. J, s. 10 - 15/12/2009 2010, c. 26, Sched. 7, s. 9 - 1/04/2010
11.4 (1) No payment shall be made out of the Consolidated Revenue Fund unless, in addition to any other voucher or certificate that may be required, a person referred to in subsection (2) certifies, (a) in the case of a payment for the supply of goods or the rendering of services after the goods are delivered or the services are rendered, that the goods have been supplied or the services have been rendered and that, (i) the payment is in accordance with the agreement, or (ii) the amount of the payment is reasonable, if the amount of the payment is not specified in the agreement; (b) in the case of a payment for the supply of goods or the rendering of services before the delivery of the goods or the supply of the services, that the payment is in accordance with the agreement; or (c) in the case of a payment not described in clause (a) or (b), that the payee is eligible for or entitled to the payment.  2002, c. 8, Sched. B, s. 2. Persons authorized to certify payments (2) Only the following persons have authority to give a certificate under subsection (1): 1. A minister or deputy minister. 2. The Speaker of the Assembly. 3. The Auditor General. 4. The Chief Electoral Officer. 5. A person authorized by the Management Board of Cabinet. 6. A person authorized by a person referred to in any of paragraphs 1 to 5.  2002, c. 8, Sched. B, s. 2; 2004, c. 17, s. 32; 2007, c. 15, s. 40 (1). (3) Repealed:  2009, c. 34, Sched. J, s. 11. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. B, s. 2 - 27/06/2002 2004, c. 17, s. 32 - 30/11/2004 2007, c. 15, s. 40 (1) - 4/06/2007 2009, c. 34, Sched. J, s. 11 - 15/12/2009
11.4.1 (1) Repealed:  2010, c. 1, Sched. 7, s. 13 (1). Treasury Board may direct payment of interest (2) The Treasury Board may authorize and direct the payment of interest, on such terms and conditions as it may specify, on overdue amounts payable by ministries or by specified public entities.  2006, c. 33, Sched. J, s. 2; 2010, c. 1, Sched. 7, s. 13 (2). Exception (3) Despite subsection (2), the Treasury Board shall not authorize and direct the payment of interest under this section, (a) in respect of a period before April 1, 2007; or (b) in respect of a financial obligation, (i) incurred contrary to subsection 11.3 (1) or section 18, or (ii) to which subsection 28 (2) applies.  2006, c. 33, Sched. J, s. 2. Same (4) This section does not affect the authority of the Minister of Finance to agree to pay interest on an overdue amount in relation to a transaction to which section 3 applies or a borrowing of money in accordance with section 18.  2006, c. 33, Sched. J, s. 2. Interest deemed to be expenditure for same purpose as overdue amount (5) An interest payment authorized under this section shall be deemed to be an expenditure for the same purpose as the overdue amount to which it relates and shall be reported as such in the Public Accounts.  2006, c. 33, Sched. J, s. 2. Not a charge on Consolidated Revenue Fund (6) Section 19 does not apply to a payment of interest authorized under this section.  2006, c. 33, Sched. J, s. 2. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. J, s. 2 - 20/12/2006 2010, c. 1, Sched. 7, s. 13 (1,2) - 1/04/2010
11.5 (1) Except as otherwise expressly provided in an Act of the Legislature, an appropriation for a fiscal year does not include the authority to make a loan, advance or other form of investment.  2002, c. 8, Sched. B, s. 2. Treasury Board may authorize investments (2) Despite subsection (1), on the recommendation of the Minister of Finance, the Treasury Board may authorize a payment pursuant to an appropriation to be made in the form of a loan, advance or other form of investment on such terms and conditions as the Treasury Board considers advisable.  2002, c. 8, Sched. B, s. 2. (3) Repealed:  2009, c. 34, Sched. J, s. 12. Section Amendments with date in force (d/m/y) 2002, c. 8, Sched. B, s. 2 - 27/06/2002 2009, c. 34, Sched. J, s. 12 - 15/12/2009
11.7 (1) The Minister of Finance is authorized to make payments out of the Consolidated Revenue Fund during a fiscal year that begins on or after April 1, 2003 in satisfaction of liabilities incurred by the Crown before April 1, 2003, if the payments are payable during the fiscal year and are not otherwise authorized by an Act of the Legislature.  2004, c. 7, s. 9. Restriction (2) The aggregate amount of payments authorized by subsection (1) shall not exceed the aggregate amount of the following liabilities as at March 31, 2003 as stated in the Public Accounts of Ontario for the fiscal year ending March 31, 2003, the payment of which is not otherwise provided for by any other Act of the Legislature: 1. Accounts payable and accrued liabilities. 2. Retirement benefits. 3. Other liabilities.  2004, c. 7, s. 9. (3) Repealed: 2015, c. 20, Sched. 11, s. 8. Section Amendments with date in force (d/m/y) 2004, c. 7, s. 9 - 17/06/2004 2015, c. 20, Sched. 11, s. 8 - 4/06/2015