49 (1) The Provincial Minister, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Ontario, enter into a collection agreement with the Government of Canada pursuant to which the Government of Canada will collect taxes payable under this Act on behalf of Ontario and will make payments to Ontario in respect of the taxes so collected in accordance with such terms and conditions as the collection agreement prescribes.  R.S.O. 1990, c. I.2, s. 49 (1); 1993, c. 29, s. 2; 2004, c. 16, s. 3. Supplemental agreements authorized (2) The Provincial Minister, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Ontario, enter into an agreement amending the terms and conditions of a collection agreement entered into pursuant to subsection (1).  R.S.O. 1990, c. I.2, s. 49 (2); 1993, c. 29, s. 2; 2004, c. 16, s. 3. Transfer of powers and duties (3) Where a collection agreement is entered into, the Minister, on behalf of, or as agent for, the Provincial Minister, is hereby authorized to employ all the powers, to perform all the duties and to exercise any discretion that the Provincial Minister or the deputy head has under this Act including the discretion to refuse to permit the production in judicial or other proceedings in Ontario of any document that it is not, in the opinion of the Minister, in the interests of public policy to produce.  R.S.O. 1990, c. I.2, s. 49 (3); 2004, c. 16, s. 3. Idem (4) Where a collection agreement is entered into, the Commissioner of Customs and Revenue may, (a) employ all the powers, perform the duties and exercise any discretion that the Minister has under subsection (3) or otherwise under this Act; and (b) designate officers of the Canada Revenue Agency to carry out such functions, duties and powers as are similar to those that are exercised by them under the Federal Act on behalf of the Commissioner of Customs and Revenue.  R.S.O. 1990, c. I.2, s. 49 (4); 1999, c. 9, s. 131; 2004, c. 16, s. 3. Exception (5) Subsections (3) and (4) do not apply to the employment of powers, the exercise of discretion or the performance of duties under any section of this Act relating to the following or to any proceedings in connection with the following: 1. An Ontario child care supplement for working families under section 8.5. 2. A refund under section 8.7. 3. A tax incentive under section 8.9.  2004, c. 31, Sched. 19, s. 17 (1). Authority to enter into agreement to collect other taxes (5.1) The Provincial Minister, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Ontario, enter into one or more agreements with the Government of Canada pursuant to which the Government of Canada will collect, on behalf of Ontario, taxes payable under the Corporations Tax Act or the
Mining Tax Act or amounts payable under section 89, 90, 93 or 94 of the Electricity Act, 1998 and make payments to Ontario in respect of the taxes or other amounts collected in accordance with the terms and conditions of the agreement.  2006, c. 9, Sched. F, s. 1. Same (5.2) If an agreement described in subsection (5.1) is entered into, subsections (2), (3) and (4) apply with necessary modifications with respect to the agreement.  2006, c. 9, Sched. F, s. 1. Payment of fees under collection agreement (6) All fees and other amounts payable to the Government of Canada under a collection agreement are a charge upon and payable out of the Consolidated Revenue Fund.  2004, c. 31, Sched. 19, s. 17 (2). Section Amendments with date in force (d/m/y) 1993, c. 29, s. 2 - 14/12/1993; 1999, c. 9, s. 131 (1, 2) - 1/11/1999 2000, c. 42, s. 65
- 21/12/2000 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 17 (1) - 27/03/2003; 2004, c. 31, Sched. 19, s. 17 (2) - 16/12/2004 2006, c. 9, Sched. F, s. 1 - 18/05/2006 CTS 16 MR 10 - 2