165 (1) In this section, “adjusting payment” means a payment calculated in accordance with this section made by or on the direction of the Crown in right 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”)  2007, c. 11, Sched. A, s. 165 (1). Adjustments between Ontario and non-agreeing province (2) If, in respect of a taxation year, a non-agreeing province is authorized to make a payment to Ontario that, in the opinion of the Minister of Finance, corresponds to an adjusting payment, the Lieutenant Governor in Council may authorize the Minister of Finance 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.  2007, c. 11, Sched. A, s. 165 (2). Basis of payment under collection agreement (3) If a collection agreement is in effect, the adjusting payment authorized under subsection (2) may be made by the Crown in right of Canada if the Crown in right of Canada has agreed to act on the direction of Ontario as communicated by the Minister of Finance to the Federal Minister.  2007, c. 11, Sched. A, s. 165 (3). Amount of adjusting payment (4) The amount of an adjusting payment for a taxation year is the sum of all 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 the year by individuals who, (a) file returns under the Federal Act; (b) are taxable under the Federal Act in respect of the year; and (c) are resident on the last day of the year in the non-agreeing province to which the adjusting payment is to be made.  2007, c. 11, Sched. A, s. 165 (4). Deductions at source (5) The following rules apply if an adjusting payment is to be made for a taxation year: 1. If an amount has been remitted to the Federal Minister under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, on account of the tax payable for the year by an individual who is resident on the last day of the year in a non-agreeing province, i. no action lies for the recovery of that amount by the individual, and ii. the amount shall not be applied to discharge any liability of the individual under this Act. 2. An individual resident in Ontario on the last day of the year is not required to remit any amount on account of tax payable by the individual under this Act for the year to the extent of the amount, if any, deducted or withheld on account of the individual’s tax for the year under the income tax statute of the non-agreeing province. 3. If the total amount deducted or withheld on account of tax payable under this Act and under the income tax statute of the non-agreeing province by an individual resident in Ontario on the last day of the year exceeds the tax payable by the individual under this Act for the year, subsections 164 (1), (2) and (3) of the Federal Act, as they apply for the purposes of this Act, apply in respect of the individual as though the amount of the excess were an overpayment under this Act.  2007, c. 11, Sched. A, s. 165 (5). Adjusting payment to non-agreeing province under collection agreement (6) If a collection agreement is in effect and the Crown in right of Canada has agreed in respect of a taxation year to act on the direction of Ontario and 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 in the amount calculated by the Federal Minister to be the amount required to be paid under subsection (4).  2007, c. 11, Sched. A, s. 165 (6). Same (7) A payment made by the Crown in right of Canada in accordance with subsection (6) discharges any obligations the Crown in right of Canada may have with respect to the payment to Ontario of any amount referred to in paragraph 1 of subsection (5) that was deducted or withheld under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 165 (7). Reciprocal Enforcement of Judgments