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ARTICLE · 23 JUNE 2011

Better Tomorrow For Ontario Act (Budget Measures), 2011

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This lengthy Act makes a number of amendments to, and repeals, various pieces of legislation. What follows are a few of the changes that litigators in Ontario should note.

CanadaCorporate/Commercial Law
Mandy Seidenberg
Mandy Seidenberg
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S.O. 2011, c. 9 (Royal Assent May 12, 2011)

This lengthy Act makes a number of amendments to, and repeals, various pieces of legislation. What follows are a few of the changes that litigators in Ontario should note.

Amendments have been made to the Corporations Tax Act and the Retail Sales Tax Act to allow the Minister to move to strike or dismiss a Notice of Appeal to the Ontario Superior Court of Justice for delay. The Estate Administration Tax Act, 1998 has been amended to require an estate representative to provide the Minister of Revenue with prescribed information about the deceased, which obligation will be effective January 1, 2013, or on such other date as is prescribed. A new section added to that Act makes it an offence to give false or misleading information in that regard, or to fail to give the information.

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