161 (1) With the approval of the Lieutenant Governor in Council, the Minister of Finance may, on behalf of the Crown in right of Ontario, enter into a collection agreement with the Crown in right of Canada under which the Crown in right of Canada will collect taxes payable under this Act on behalf of Ontario and will make payments to Ontario, in accordance with the terms and conditions of the collection agreement, in respect of the taxes collected.  2007, c. 11, Sched. A, s. 161 (1).   Supplemental agreements authorized (2) With the approval of the Lieutenant Governor in Council, the Minister of Finance may, on behalf of the Crown in right of Ontario, enter into an agreement amending the terms and conditions of a collection agreement entered into under subsection (1).  2007, c. 11, Sched. A, s. 161 (2). Transfer of powers and duties (3) If a collection agreement is in effect, the Federal Minister, on behalf of or as agent for the Minister of Finance, may employ all the powers, perform all the duties and exercise any discretion that the Minister of Finance or the Deputy Minister of Finance has under this Act, including the discretion to refuse to permit the production in judicial or other proceedings in Ontario of any document if, in the opinion of the Federal Minister, production of the document would not be in the interests of public policy.  2007, c. 11, Sched. A, s. 161 (3). Exception (4) Subsection (3) does not apply to the making of regulations.  2007, c. 11, Sched. A, s. 161 (4). Commissioner of Revenue (5) If a collection agreement is in effect, the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act (Canada) may, (a) employ all the powers, perform all the duties and exercise any discretion that the Federal Minister has under subsection (3) or otherwise under this Act; and (b) designate officers of the Canada Revenue Agency to employ powers and perform duties similar to those they employ and perform under the Federal Act on behalf of the Commissioner.  2007, c. 11, Sched. A, s. 161 (5). Authority to enter into agreement to collect other taxes (6) With the approval of the Lieutenant Governor in Council, the Minister of Finance may, on behalf of the Crown in right of Ontario, enter into one or more agreements with the Crown in right of Canada under which the Crown in right of Canada will collect, on behalf of Ontario, taxes payable under 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 accordance with the terms and conditions of the agreement, in respect of the taxes or amounts collected.  2007, c. 11, Sched. A, s. 161 (6). Same (7) If an agreement is entered into under subsection (6), subsections (2), (3), (4) and (5) apply with necessary modifications with respect to the agreement.  2007, c. 11, Sched. A, s. 161 (7). Payment of fees under agreement (8) All fees and other amounts payable to the Crown in right of Canada under an agreement entered into under this section are a charge on and payable out of the Consolidated Revenue Fund.  2007, c. 11, Sched. A, s. 161 (8). Transitional (9) For the purposes of this Act, (a) a collection agreement entered into under subsection 49 (1) of the Income Tax Act that is in effect on the day this section comes into force is deemed to be a collection agreement entered into under subsection (1); (b) an amending agreement entered into under subsection 49 (2) of the Income Tax Act that is in effect on the day this section comes into force is deemed to be an amending agreement entered into under subsection (2); and (c) an agreement entered into under subsection 49 (5.1) of the Income Tax Act that is in effect on the day this section comes into force is deemed to be, (i) a
collection agreement entered into under subsection (1) if the agreement relates to a type of tax payable under this Act, or (ii) an agreement entered into under subsection (6) if it relates to taxes or amounts described in that subsection.  2007, c. 11, Sched. A, s. 161 (9). Authority to collect taxes, etc. (10) If an agreement referred to in this section is in effect and the Act to which the agreement relates is or was amended, whether before or after this section comes into force, so that the agreement is no longer consistent with the Act, the following rules apply despite the inconsistency until the agreement is terminated in accordance with its terms: 1. The agreement remains in effect for the purpose of applying the provisions of the Act that apply when an agreement is in effect. 2. The Crown in right of Canada has the authority to collect on behalf of the Crown in right of Ontario all taxes and other amounts to which the agreement applies that are payable under the Act.  2007, c. 11, Sched. A, s. 161 (10).