53 (1) In this section, “adjusting payment” means a payment, calculated in accordance with this section, made by or on the direction of the Government of Ontario to a non-agreeing province; (“paiement de rajustement”) “amount deducted or withheld” does not include any refund made in respect of that amount; (“montant déduit ou retenu”) “non-agreeing province” means a province that is not an agreeing province. (“province non participante”)  R.S.O. 1990, c. I.2, s. 53 (1); 2004, c. 16, s. 3. Adjustments between Ontario and non-agreeing province (2) Where in respect of a taxation year a non-agreeing province is authorized to make a payment to Ontario that, in the opinion of the Provincial Minister, corresponds to an adjusting payment, the Lieutenant Governor in Council may authorize the Provincial Minister to make an adjusting payment to that non-agreeing province and enter into any agreement that may be necessary to carry out the purposes of this section.  R.S.O. 1990, c. I.2, s. 53 (2); 1993, c. 29, s. 2; 2004, c. 16, s. 3. Basis of payment under collection agreement (3) Where a collection agreement is entered into, the adjusting payment that may be made pursuant to subsection (2) may be made by the Government of Canada where it has agreed to act on the direction of Ontario as communicated by the Provincial Minister to the Minister.  R.S.O. 1990, c. I.2, s. 53 (3); 1993, c. 29, s. 2; 2004, c. 16, s. 3. Calculation of adjusting payment (4) The adjusting payment to be made under this section shall be in an amount that is equal to the aggregate of the amounts deducted or withheld under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, in respect of the tax payable for a taxation year by individuals who, (a) file returns under the Federal Act; (b) are taxable thereunder in respect of that year; and (c) are resident on the last day of that year in the non-agreeing province to which the adjusting payment is to be made.  R.S.O. 1990, c. I.2, s. 53 (4); 2004, c. 16, s. 3. Where no action by employee (5) Where an adjusting payment is to be made and there has been an amount deducted or withheld under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, on account of the tax for a taxation year of an individual who is taxable under the Federal Act in respect of that year and who is resident on the last day of that taxation year in the non-agreeing province, (a) no action lies for the recovery of such amount by that individual; and (b) the amount may not be applied in discharge of any liability of that individual under this Act.  R.S.O. 1990, c. I.2, s. 53 (5); 2004, c. 16, s. 3. Application of tax paid by employee (6) Where an adjusting payment to a non-agreeing province is to be made under this section for a taxation year, an individual resident in Ontario on the last day of the taxation year is not required to remit any amount on account of tax payable by the individual under this Act for the taxation year to the extent of the amount deducted or withheld on account of the individual’s income tax for that year under the law of that non-agreeing province.  R.S.O. 1990, c. I.2, s. 53 (6); 2004, c. 16, s. 3. Idem (7) Where an adjusting payment to a non-agreeing province is to be made under this section for a taxation year, the total amount deducted or withheld on account of tax payable under this Act and on account of the income tax payable under the law of the non-agreeing province by an individual resident in Ontario on the last day of the taxation year to whom subsection (6) applies exceeds the tax payable by the individual under this Act for that year, subsections 164 (1), (2) and (3) of the Federal Act, as they apply for the purposes of this Act, apply in respect of such individual as though the excess were an overpayment under this Act.  R.S.O. 1990, c. I.2, s. 53 (7); 2004, c. 16, s. 3. Adjusting payment to non-agreeing province under collection agreement (8) Where a collection agreement is entered into and the Government of Canada has agreed in respect of a taxation year to carry out the direction of Ontario and to make an adjusting payment on behalf of Ontario, the adjusting payment, (a) shall be made out of any money that has been collected on account of tax under this Act for any taxation year; and (b) shall be the amount calculated by the Minister to be the amount required to be paid under subsection (4), and the payment thereof discharges any obligations the Government of Canada may have with respect to the payment to Ontario of any amount deducted or withheld under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, to which subsection (5) applies.  R.S.O. 1990, c. I.2, s. 53 (8); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 2 - 14/12/1993 2004, c. 16, s. 3
- 1/01/2004 Reciprocal Enforcement of Judgments