Economic and Fiscal Update Act, 2020, S.O. 2020, c. 5 - Bill 188

• Jurisdiction: Ontario
• Bill Number: 188
• Date: 25 March 2020

EXPLANATORY NOTE

This Explanatory Note was written as a reader’s aid to Bill 188 and does not form part of the law. Bill 188 has been enacted as Chapter 5 of the Statutes of Ontario, 2020.

schedule 1
employer health tax act

The Employer Health Tax Act allows for certain eligible employers to claim an exemption amount in determining their taxable total Ontario remuneration used to calculate the amount of tax payable under the Act. The Schedule amends the Act to provide for an exemption amount of $1,000,000 for a year beginning after December 31, 2019 and before January 1, 2021.

schedule 2
freedom of information and protection of privacy act

The Schedule amends the Freedom of Information and Protection of Privacy Act.

Section 49.1 is amended to add a definition of an “extra-ministerial data integration unit”, which is a person or entity, or an administrative division of a person or entity, that is designated in the regulations. The new term “multi-sector data integration unit” means either an inter-ministerial data integration unit or an extra-ministerial data integration unit.

Many provisions in Part III.1 of the Act that previously applied to inter-ministerial data integration units are amended so that they also apply to extra-ministerial data integration units. Certain amendments are made to the restrictions on collecting personal information under Part III.1 of the Act, in particular those that relate to personal health information. Rules respecting access to personal information collected by an extra-ministerial data integration unit that is not an institution under the Act are provided for.

schedule 3
hearings in tribunal proceedings (temporary measures) act, 2020

The Schedule enacts the Hearings in Tribunal Proceedings (Temporary Measures) Act, 2020, which empowers specified tribunals to determine how hearings before them may be held. The Act is to be repealed on proclamation of the Lieutenant Governor.

schedule 4
ontario guaranteed annual income act

The Ontario Guaranteed Annual Income Act is amended to provide that for the period beginning on April 1, 2020 and ending on September 30, 2020, the amount payable to an eligible recipient under the Act is double what the Act otherwise provides for.

schedule 5
ontario loan act, 2020

The Ontario Loan Act, 2020 is enacted. Subsection 1 (1) of the Act authorizes the Crown to borrow a maximum of $31.2 billion.

schedule 6
personal health information protection act, 2004

The Schedule amends the Personal Health Information Protection Act, 2004. The major elements are set out below.

New section 10.1 of the Act sets out a new requirement for health information custodians that use electronic means to collect, use, disclose, modify, retain or dispose of personal health information to maintain, audit and monitor an electronic audit log.

Section 34 of the Act is amended to allow prescribed persons, and health information custodians that are providing health care to a person, to collect or use the person’s health number, with the person’s consent, for certain verification and linking purposes.

Section 39 of the Act is amended to allow for the disclosure of personal health information for purposes related to the Immunization of School Pupils Act.

Section 45 of the Act is amended to allow entities that are extra-ministerial data integration units under Part III.1 of the Freedom of Information and Protection of Privacy Act to use personal health information for a purpose set out in section 49.2 of that Act.

Section 46 of the Act is re-enacted to allow for the disclosure of personal health information to the Minister, or other prescribed ministers, for certain health care payment purposes.

Section 52 of the Act is amended to provide that the right to access a record of personal health information includes the right to access it in an electronic format that meets the prescribed requirements, subject to such restrictions, additional requirements or exceptions that may be prescribed.

New section 54.1 of the Act sets out new requirements for consumer electronic service providers that provide electronic services to individuals for the purpose of, among other things, allowing those individuals to access their records of personal health information.

Section 55.9 of the Act is re-enacted to allow members of a ministry data integration unit located within the Ministry to collect personal health information by means of the electronic health record for the purposes set out in section 49.2 of the Freedom of Information and Protection of Privacy Act.

New section 55.9.1 of the Act provides for the provision of personal health information from an electronic health record to a coroner and to provide for the collection of personal health information from an electronic health record by medical officers of health for purposes related to their duties under the Heath Protection and Promotion Act or the Immunization of School Pupils Act.

Section 60 of the Act is amended to provide for the inspection of records of personal health information without consent by the Commissioner where the records may have been abandoned.

Section 61 of the Act is amended to allow the Commissioner to order that an administrative penalty be paid by persons who have contravened the Act or its regulations. New section 61.1 and the amendments to sections 63 and 64 set out certain requirements that apply to these orders.

New section 65.1 of the Act clarifies that the use of an enforcement measure provided for in the Act does not prohibit the use of any other enforcement measure or remedy.

New section 71.1 of the Act allows justices to make production orders requiring persons to produce certain documents or data if satisfied that an offence under the Act has been or is being committed and that the document or data will provide evidence respecting the offence or suspected offence.

Section 72 of the Act is amended to increase the potential maximum penalty for offences to $200,000 for a natural person and $1,000,000 if the offender is not a natural person, as well as to provide for the possibility of imprisonment in the case of a natural person.

Section 73 of the Act is amended to add related regulation-making powers.

A consequential amendment is made to The People’s Health Care Act, 2019.

schedule 7
taxation act, 2007

Currently, subsection 92 (5.1.2) of the Taxation Act, 2007 provides rules governing a qualifying corporation’s expenditure limit for the purposes of determining its Ontario production services tax credit for a taxation year. The method for determining a corporation’s expenditure limit is based on, in part, eligible service contract expenditures in respect of a production that relates to certain salary and wages paid to Ontario-based individuals. Amendments are made to provide that eligible service contract expenditures included in determining a corporation’s expenditure limit must instead relate to remuneration paid by the corporation, and new subsection 92 (5.1.3) sets out rules for determining such remuneration. The amendments are retroactive to June 4, 2015.

New section 97.1 provides for the regional opportunities investment tax credit. The credit is available in respect of eligible expenditures made by a qualifying corporation. The criteria for a corporation to be a qualifying corporation are set out in subsection 97.1 (3). The criteria for an expenditure to be an eligible expenditure are set out in subsection 97.1 (4), which includes a requirement that the expenditure be incurred in respect of eligible property. Subsection 97.1 (14) defines eligible property and includes a requirement that the property be located wholly within the qualifying region. The geographic areas that are included in the qualifying region are set out in subsection 97.1 (12). Subsection 84 (1) is amended to add the regional opportunities investment tax credit to the list of refundable tax credits.

Chapter 5

An Act to enact and amend various statutes

Assented to March 25, 2020

CONTENTS

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

Contents of this Act

1 This Act consists of this section, sections 2 and 3 and the Schedules to this Act.

Commencement

2 (1) Subject to subsections (2) and (3), this Act comes into force on the day it receives Royal Assent.

(2) The Schedules to this Act come into force as provided in each Schedule.

(3) If a Schedule to this Act provides that any provisions are to come into force on a day to be named by proclamation of the Lieutenant Governor, a proclamation may apply to one or more of those provisions, and proclamations may be issued at different times with respect to any of those provisions.

Short title

3 The short title of this Act is the Economic and Fiscal Update Act, 2020.

schedule 1
employer health tax act

1 (1) The definition of “A” in subsection 2.1 (2) of the Employer Health Tax Act is amended by adding “subject to subsection (2.1)” at the end.

(2) Section 2.1 of the Act is amended by adding the following subsection:

Value of “A” for 2020

(2.1) Despite any other provision of this Act, for a year beginning after December 31, 2019 and before January 1, 2021, the amount of “A” that is referred to in subsection (2) is $1,000,000.

2 Section 2.1.1 of the Act is amended by adding the following subsection:

2020 calendar year

(1.1) The amount of “X” in subsection (1) is calculated without reference to subsection 2.1 (2.1).

Commencement

3 This Schedule comes into force on the day the Economic and Fiscal Update Act, 2020 receives Royal Assent.

schedule 2
freedom of information and protection of privacy act

1 (1) Subsection 37 (2) of the Freedom of Information and Protection of Privacy Act is amended by striking out “an inter-ministerial data integration unit” and substituting “a multi-sector data integration unit”.

(2) Section 37 of the...