The Bill amends the Taxation Act, 2007.

Section 31 is amended to increase the Ontario small business deduction rate from 8.3 per cent to 9.9 per cent. The business limit for a taxation year for the purposes of the small business deduction is increased from $500,000 to $600,000.

The formula in clause 32 (1) (b) for calculating the surtax to be added by an Ontario small business is also amended to reflect the increase of $500,000 to $600,000.

The amendments are deemed to have come into force on January 1, 2024.

The Bill enacts Lydia’s Law (Accountability and Transparency in the Handling of Sexual Assault Cases), 2024. Section 2 of the Act provides that the Attorney General shall prepare and publish a progress report describing the extent to which the Ministry of the Attorney General has implemented certain recommendations set out in the Auditor General’s Report and shall lay the progress report before the Assembly. Section 3 of the Act requires the Standing Committee on Justice Policy to establish a working group to review the progress report and report on their review to the Assembly. Section 4 of the Act provides that the Attorney General shall review the efficiency of the Victim Quick Response Program and report the results of the review to the Assembly. Section 5 of the Act requires police services that receive a sexual assault complaint from persons who are 16 years of age or older to make the person aware of the Independent Legal Advice Program.

The Bill amends the Child, Youth and Family Services Act, 2017 and makes various related amendments to several other Acts. Here are some highlights of the amendments to the Child, Youth and Family Services Act, 2017:

   1.  Part II of the Act is amended with respect to offences and the rights of children in care with respect to the Ombudsman.

   2.  Part V of the Act is amended to provide an exception to the prohibition against publishing certain information.

   3.  Various amendments are made to Part IX of the Act, including,

SCHEDULE 1
AN ACT TO INCORPORATE THE TRINITY COLLEGE SCHOOL

The Schedule amends An Act to incorporate the Trinity College School to state that the corporation has the capacity, rights, powers and privileges of a natural person and to make certain changes to the membership of the governing body of the school.

SCHEDULE 2
ARTS COUNCIL ACT

The Schedule amends the Arts Council Act by changing the name of the Council from the Province of Ontario Council for the Arts to the Ontario Arts Council. The Schedule also replaces the definition of Minister in section 1.

SCHEDULE 3
BUILDING OPPORTUNITIES IN THE SKILLED TRADES ACT, 2021

The Building Opportunities in the Skilled Trades Act, 2021 is amended to permit the Registrar to delegate their powers and duties to employees of the Corporation.

SCHEDULE 4
CITY OF TORONTO ACT, 2006

The Schedule amends the City of Toronto Act, 2006. Here are some highlights:

   1.  A new section 69.1 provides that the City may, by by-law, adopt a policy providing for the allocation of water supply and sewage capacity. Such a policy may include a system for tracking the water supply and sewage capacity available to support approved developments as well as criteria respecting the allocation of water supply and sewage capacity to development applications.

   2.  A new section 82.1 provides that the Lieutenant Governor in Council may make regulations authorizing the City to grant assistance, directly or indirectly, to a specified manufacturing business or other industrial or commercial enterprise during a specified period if the Lieutenant Governor in Council considers that it is necessary or desirable in the provincial interest to attract investment in Ontario.

   3.  Currently, subsections 114 (4) and (4.1) set out rules respecting consultations with the City before plans and draws are submitted for approval. Those subsections are repealed and, in their place, re-enacted subsection 114 (4) requires the City to permit applicants to consult with the City before submitting plans and drawings for approval.

   4.  Currently, subsection 114 (4.6) permits the making of a motion, within a specified timeframe, for directions to have the Ontario Land Tribunal determine whether information and material required to be provided with an application for approval of plans and drawings under subsection 114 (5) have in fact been provided or whether a requirement to provide information or material required by the official plan is reasonable. The subsection is re-enacted to provide that a motion can be made at any time after pre-request consultation has begun or the requestor has paid the application fee. Subsection 114 (4.7), which currently provides for the extension of the timeframe under subsection 114 (4.6) in certain circumstances, is repealed.

   5.  A new subsection 114 (11.1) permits authorized persons referred to in subsection 114 (5.1) to provide for the lapsing of approvals of plans and drawings referred to in subsection 114 (5). A new subsection 114 (11.3) of the Act permits an authorized person to provide for the lapsing of previous approvals and, if the person does so, requires the City to notify the owner of the land. A new subsection 114 (21) of the Act authorizes certain regulations in relation to subsections 114 (11.1), (11.2) and (11.3), including providing for exemptions to those provisions.

   6.  Subsections 114 (14.1) to (14.3), which currently provide rules respecting when the City is required to refund fees in respect of applications under section 114, are repealed. Transitional rules are provided for in new subsections 114 (21) and (22).

   7.  A new section 114.2 provides that a regulation made for the purposes of section 49.3 of the Planning Act may provide for the non-application of section 113 or 114 of the Act, or may set out restrictions or limitations with respect to their application, to a house or structure referred to in clause 49.3 (1) (a) or (b) of the Planning Act.

   8.  A new section 114.3 provides that a regulation made for the purposes of section 62.0.3 of the Planning Act may provide for the non-application of section 113 or 114 of the Act, or may set out restrictions or limitations with respect to their application, to a class of community service facilities that is prescribed for the purposes of section 62.0.3 of the Planning Act and that meets such requirements as may be prescribed for the purposes of that section.

SCHEDULE 5
CORONERS ACT

The Schedule amends the Coroners Act. Currently subsection 34 (2) of the Act requires the sheriff to provide the coroner with a list of jurors containing their names, ages, places of residence and occupations. The amendment requires the sheriff to also provide such information as may be prescribed.

SCHEDULE 6
DEVELOPMENT CHARGES ACT, 1997

Subsection 5 (3) of the Development Charges Act, 1997 is amended to add the costs of certain studies as capital costs for the purposes of section 5. Specified transition and special rules in section 5 are repealed and new transition rules with respect to the repeal of subsections 5 (7) and (8) are added.

New subsections 19 (1.1) to (1.3) provide that subsection 19 (1) of the Act does not apply to amendments to development charge by-laws in specified circumstances and new subsection 19 (1.4) governs notice of such amendments.

Currently, subsection 26.2 (5) of the Act provides that clauses 26.2 (1) (a) and (b) do not apply in respect of certain developments if more than the prescribed time has elapsed since certain applications were approved. This subsection is amended to replace the prescribed time with 18 months.

SCHEDULE 7
HAZEL MCCALLION ACT (PEEL DISSOLUTION), 2023

The Schedule amends the Hazel McCallion Act (Peel Dissolution), 2023. Here are some highlights:

   1.  The title of the Act is changed to the Hazel McCallion Act (Peel Restructuring), 2023.

   2.  Section 2, which provides for the dissolution of The Regional Municipality of Peel and the continuation of the City of Mississauga, the City of Brampton and the Town of Caledon as single-tier municipalities, is repealed.

   3.  Currently, subsection 3 (5) of the Act provides for the duties of the transition board, including providing recommendations to the Minister respecting the municipal restructuring required for the purposes of section 2. Amendments are made to provide that the board must provide recommendations respecting the transfer of powers, responsibilities or jurisdiction from The Regional Municipality of Peel with respect to land use planning, water and wastewater, storm water, highways and waste management.

   4.  Section 5 currently requires the municipalities and their local boards, when considering entering into a transaction, commitment or agreement on or after May 18, 2023 and before January 1, 2025, to act in the public interest having regard to the municipal restructuring required for the purposes of section 2, including acting in a manner that does not unreasonably impact another municipality. The section is re-enacted to require that the municipalities and their local boards must instead have regard to the transfer of powers, responsibilities or jurisdiction from The Regional Municipality of Peel with respect to the matters set out in new subsection 3 (5.1).

   5.  Section 9 currently limits the compensation to which persons are entitled as a result of, among other things, the enactment of the Act. The section is re-enacted to set out additional limitations on remedies.

SCHEDULE 8
LINE FENCES ACT

The Schedule amends the Line Fences Act with respect to various matters, including the following:

   1.  The definition of “appeals division” in subsection 1 (1) is repealed and other provisions are amended to reflect this change.

   2.  New section 22.1 sets out the means by which any document that is required to be served or sent and any notice that is required to be given under the Act can be served, sent or given.

   3.  Currently, subsections 27 (2) and (3) provide respectively that the Lieutenant Governor in Council shall appoint a referee and that the Lieutenant Governor in Council may appoint one or more deputy referees for the purposes of the Act. These subsections are amended to substitute the Lieutenant Governor in Council with the Minister.

   4.  Various amendments are made to provide that, in cases where the adjoining owner must be notified, the occupant of the land of the adjoining owner must also be notified.

   5.  Other housekeeping and consequential amendments are made.

SCHEDULE 9
MUNICIPAL ACT, 2001

The Schedule amends the Municipal Act, 2001 by adding section 86.1, which provides that a municipality may, by by-law, adopt a policy providing for the allocation of water supply and sewage capacity. Such a policy may include a system for tracking the water supply and sewage capacity available to support approved developments as well as criteria respecting the allocation of water supply and sewage capacity to development applications.

The Schedule also amends the Act by adding section 106.1. Section 106.1 provides that the Lieutenant Governor in Council may make regulations authorizing a municipality to grant assistance, directly or indirectly, to a specified manufacturing business or other industrial or commercial enterprise during a specified period if the Lieutenant Governor in Council considers that it is necessary or desirable in the provincial interest to attract investment in Ontario.

SCHEDULE 10
NIAGARA PARKS ACT

The Schedule amends the Niagara Parks Act. Subsection 3 (2) of the Act is amended to remove the requirement that the members of the Commission appointed by the council of a municipality be appointed annually. The new subsection 3 (3) provides that those members shall hold office for a term determined by the council that appointed them and that any such term shall not exceed the term of the council that appointed them.

SCHEDULE 11
ONTARIO ENERGY BOARD ACT, 1998

The Schedule amends the Ontario Energy Board Act, 1998. Currently, subsection 90 (2) of the Act provides that the requirement to obtain leave to construct does not apply to the relocation or reconstruction of a hydrocarbon line unless the size of the line is changed or the acquisition of additional land or authority to use additional land is necessary. The subsection is re-enacted to provide that the requirement to obtain leave to construct applies to the relocation or reconstruction of a hydrocarbon line only if the conditions prescribed by the regulations are met. A complementary re-enactment of subsection 92 (2) of the Act is made.

SCHEDULE 12
PLANNING ACT

The Schedule makes various amendments to the Planning Act. Here are some highlights:

   1.  Currently, the Act provides for two different classes of upper-tier municipalities, those which have planning responsibilities and those which do not. Amendments are made to provide that the Regional Municipality of Peel, the Regional Municipality of Halton and the Regional Municipality of York become upper-tier municipalities without planning responsibilities on July 1, 2024 and to provide that four other specified upper-tier municipalities will be upper-tier municipalities without planning responsibilities on dates to be named by proclamation of the Lieutenant Governor. Other related amendments are made in the Act.

   2.  New subsections 16 (22) to (24) limit the ability of official plans to contain policies requiring an owner to provide or maintain parking facilities within protected major transit station areas, certain other areas surrounding and including an existing or planned higher order station or stop and other prescribed areas. Related amendments are made to section 34.

   3.  Currently, subsection 17 (24) of the Act permits a person to appeal the adoption of an official plan if the person has, before the municipality adopted the plan, made oral submissions at a public meeting or written submissions to the municipality. Amendments are made to provide that a person must be a specified person, as currently defined in the Act. New subsections 17 (24.0.1) to (24.0.4) provide for transitional rules. Similar amendments are made to appeal rights under subsections 17 (36) and 34 (19).

   4.  Currently, subsection 22 (3.1) of the Act requires a council or planning board to allow applicants who wish to do so to consult with the municipality or planning board before submitting a request to amend an official plan and authorizes a council or planning board to pass a by-law requiring applicants to consult with the municipality or planning board before submitting such a request. The re-enacted subsection does not include the authority for a council or planning board to pass a by-law requiring consultation. Similar amendments are made to sections 34, 41 and 51.

   5.  Currently, subsection 22 (6.2) of the Act permits the making of a motion, within a specified timeframe, for directions to have the Ontario Land Tribunal determine whether information and material required to be provided with a request for an official plan amendment have in fact been provided or whether a requirement to provide information or material required by the official plan is reasonable. The subsection is re-enacted to provide that a motion can be made at any time after pre-request consultation has begun or the requestor has paid the application fee. Subsection 22 (6.3), which currently provides for the extension of the timeframe under subsection 22 (6.2) in certain circumstances, is repealed. Similar amendments are made to sections 34, 41 and 51.

   6.  Currently, subsection 22 (7.1) provides that there is no appeal under subsection (7) in respect of the refusal or failure to adopt or approve an official plan amendment described in subsection 22 (7.2). Clause 22 (7.2) (a) of the Act currently describes amendments that propose to alter all or any part of the boundary of an area of settlement in a municipality. The clause is re-enacted to describe an alteration of the boundary of an area of settlement in a municipality if, as a result of the alteration, any land in the Greenbelt Area would be included in the area of settlement. A similar amendment is made to clause 34 (11.0.4) (a).

   7.  Subsections 34 (10.12) to (10.14) of the Act, which currently provide rules respecting when municipalities are required to refund fees in respect of applications under that section, are repealed. Transitional rules are provided for in new subsections 34 (35) and (36). Similar amendments are made to section 41.

   8.  Section 34.1 currently provides for Minister’s orders that are made at the request of a municipality. The section is repealed and re-enacted to provide a transition rule respecting orders that were previously made under the section.

   9.  Currently, subsection 35.1 (2) authorizes the Minister to make regulations establishing requirements and standards with respect to a second or third residential unit in a detached house, semi-detached house or rowhouse and with respect to a residential unit in a building or structure ancillary to such a house. The subsection is re-enacted to authorize regulations establishing requirements and standards with respect to any additional residential units in a detached house, semi-detached house or rowhouse, a residential unit in a building or structure ancillary to such a house, a parcel of land where such residential units are located or a building or structure within which such residential units are located.

10.  A new subsection 41 (7.1) permits authorized persons referred to in subsection 41 (4.0.1) to provide for the lapsing of approvals of plans and drawings referred to in subsection 41 (4). A new subsection 41 (7.3) permits an authorized person to provide for the lapsing of previous approvals and, if the person does so, requires the municipality to notify the owner of the land. Amendments are made to subsection 70.1 (1) to authorize certain regulations in relation to subsections 41 (7.1), (7.2) and (7.3), including providing for exemptions to those provisions.

11.  A new section 49.3 of the Act authorizes regulations that provide for the non-application of any provision of Part V or a regulation under section 70.2, or setting out restrictions or limitations with respect to its application, to houses and ancillary structures meeting prescribed criteria.

12.  Currently, subsection 51 (32) permits an approval authority to provide for the lapsing of an approval to a draft plan of subdivision. The subsection is re-enacted to, among other things, require approval authorities to provide for the lapsing of such approvals. New subsection 51 (33.4) deals with the lapsing of approvals that were given on or before March 27, 1995. Amendments are made to subsection 70.1 (1) to authorize certain regulations in relation to subsections 51 (32), (32.1) and (33.4), including providing for exemptions to those provisions.

13.  A new section 62.0.2 is added to the Act to exempt undertakings of certain classes of post-secondary institutions from the Act and sections 113 and 114 of the City of Toronto Act, 2006.

14.  A new section 62.0.3 of the Act authorizes regulations that provide for the non-application of any provision of the Act or a regulation made under section 70.2, or setting out restrictions or limitations with respect to its application, to prescribed classes of community service facilities that meet prescribed requirements.

15.  Section 70.3 of the Act currently permits the making of regulations that authorize municipalities to pass by-laws establishing a system for allocating sewage and water services to land that is subject to an application under section 51. The section is repealed.

SCHEDULE 13
POET LAUREATE OF ONTARIO ACT (IN MEMORY OF GORD DOWNIE), 2019

The Schedule amends subclause 2 (a) (iii) of the Poet Laureate of Ontario Act (In Memory of Gord Downie), 2019 to change the reference to the Province of Ontario Council for the Arts to the Ontario Arts Council.

SCHEDULE 14
REDEEMER REFORMED CHRISTIAN COLLEGE ACT, 1998

The Schedule amends the Redeemer Reformed Christian College Act, 1998. Section 4 is amended to reduce the size of the board of governors to not fewer than 11 and not more than 15 persons, and other related amendments are made.

SCHEDULE 15
UNIVERSITÉ DE HEARST ACT, 2021

The Schedule amends the Université de Hearst Act, 2021 to change the composition of the board of governors of the University.

The purpose of the Bill is set out in the Preamble.

The Bill proclaims the month of February in each year as Chinese Heritage Month.

The purpose of the Bill is set out in the Preamble.

SCHEDULE 1
ENHANCING DIGITAL SECURITY AND TRUST ACT, 2024

The Schedule enacts the Enhancing Digital Security and Trust Act, 2024.

The Act addresses cyber security and artificial intelligence systems at public sector entities. Public sector entities are institutions within the meaning of the Freedom of Information and Protection of Privacy Act and the Municipal Freedom of Information and Protection of Privacy Act, children’s aid societies and school boards.

Regulations may be made respecting cyber security at public sector entities, including regulations requiring them to develop and implement programs. Regulations may also set technical standards respecting cyber security.

Public sector entities may be required to comply with requirements respecting the use of artificial intelligence, including requirements to provide information, to develop and implement accountability frameworks and to take steps respecting risk management. In prescribed circumstances, they may be required to disclose information and ensure an individual provides oversight of the use of an artificial intelligence system. The regulations may also set technical standards respecting artificial intelligence systems.

The Act also addresses digital technology affecting individuals under age 18 as it relates to children’s aid societies and school boards. Regulations may be made respecting the collection, use, retention and disclosure of digital information relating to individuals under age 18. Regulations may also set technical standards respecting this information and digital technology.

SCHEDULE 2
FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY ACT

The Schedule amends the Freedom of Information and Protection of Privacy Act. Here are some highlights:

   1.  The definition of “information practices” is added to subsection 2 (1).

   2.  Section 34 is amended to, among other things, add a requirement for the annual report of a head of an institution to specify the number of thefts, losses or unauthorized uses or disclosures of personal information reported to the Commissioner during the year.

   3.  Section 38 is amended to add a requirement to assess various things before collecting personal information and to require the head of an institution to implement steps to prevent or reduce the likelihood of a theft, loss or unauthorized use or disclosure of personal information from occurring and to mitigate the risks to individuals in the event of such an occurrence. A new subsection 38 (5) requires that assessments be updated before making any significant change to the purpose for which personal information is used or disclosed.

   4.  A new subsection 40 (5) requires the head of an institution to take steps to ensure that personal information in the custody or under the control of the institution is protected against theft, loss and unauthorized use or disclosure and to ensure that the records containing the information are protected against unauthorized copying, modification or disposal.

   5.  A new section 40.1 requires that the head of an institution notify the Commissioner and the affected individual in the case of any theft, loss or unauthorized use or disclosure of the individual’s personal information if there is a real risk of significant harm to the individual or if any other prescribed circumstances exist. Factors relevant to determining a real risk of significant harm are set out in subsection 40.1 (7).

   6.  A new section 49.0.1 authorizes the Commissioner to conduct a review of the information practices of an institution if the Commissioner has received a complaint under subsection 40.1 (4) or has other reason to believe that the requirements of Part III are not being complied with.

   7.  Subsection 55 (1) is amended to provide that information may be disclosed for a prescribed purpose.

   8.  A new section 57.1 requires the Commissioner to keep confidential the identity of a person who has notified the Commissioner of a contravention or potential contravention of the Act or regulations.

   9.  Subsection 58 (2) is amended to require that the Commissioner’s annual report to the Speaker of the Assembly provide for the number of complaints received by the Commissioner in respect to the information practices of institutions and the number of reviews conducted under section 49.0.1

10.  Section 59 is amended to authorize the Commissioner to, subject to some limitations, consult with a law enforcement officer or any person who, under an Act of Canada or of another province or territory of Canada, has powers, duties and functions similar to those of the Commissioner with respect to the protection of personal information.

11.  Section 65.1 is amended to add more information to the definition of “customer service information” and to authorize a service provider organization that collects customer service information to, with the consent of the individual, retain and use the information for the purposes of providing any designated service to the individual.

SCHEDULE 1
BUILDING ONTARIO FUND ACT, 2024

The Building Ontario Fund Act, 2024 is enacted. The Act continues Ontario Infrastructure Bank as a corporation without share capital under the name Building Ontario Fund in English and Fonds ontarien pour la construction in French.

The Act includes provisions respecting the Corporation’s objects, the composition of the board of directors, by-law making provisions, the Chief Executive Officer and employees of the Corporation, the powers of the Corporation and requirements relating to financial record-keeping, annual and other reports, and audits.

SCHEDULE 2
ESTATE ADMINISTRATION TAX ACT, 1998

A technical amendment is made to the definition of “estate certificate” in the Estate Administration Tax Act, 1998 to include references to small estate certificates.

SCHEDULE 3
FINANCIAL ADMINISTRATION ACT

Section 23 of the Financial Administration Act is amended to provide for an exception to the rules governing temporary bank loans in respect of certain short-term loans.

SCHEDULE 4
FUEL TAX ACT

Clause 2 (1.1) (a) of the Fuel Tax Act currently provides for a reduction of the tax payable by purchasers of clear fuel if the tax is payable during the period beginning on July 1, 2022 and ending on June 30, 2024. The clause is amended to provide that the period ends on December 31, 2024.

SCHEDULE 5
GASOLINE TAX ACT

Clause 2 (1.1) (a) of the Gasoline Tax Act currently provides for a reduction of the tax payable by purchasers of gasoline if the tax is payable during the period beginning on July 1, 2022 and ending on June 30, 2024. The clause is amended to provide that the period ends on December 31, 2024.

SCHEDULE 6
LIQUOR TAX ACT, 1996

The Schedule repeals subsection 27 (1) of the Liquor Tax Act, 1996, which sets a basic tax rate of 6.1 per cent of the retail price on Ontario wine or wine cooler that is purchased from an onsite winery retail store. Transition rules are also provided with respect of any payments of the tax in the event that the Building a Better Ontario Act (Budget Measures), 2024 receives Royal Assent after April 1, 2024.

SCHEDULE 7
ONTARIO LOAN ACT, 2024

The Ontario Loan Act, 2024 is enacted. Subsection 1 (1) of the Act authorizes the Crown to borrow a maximum of $15.9 billion.

SCHEDULE 8
PENSION BENEFITS ACT

Unproclaimed provisions in the Pension Benefits Act relating to target benefits are amended and new provisions are added. Here are some highlights:

   1.  Currently, unproclaimed provisions in section 10 of the Act govern the requirement for the documents that create and support a pension plan to set out certain written policies. Those provisions are re-enacted to add further requirements in respect of written policies that relate to plans that provide target benefits. Transitional rules are also provided for.

   2.  Currently, unproclaimed section 39.2 of the Act governs target benefits, including setting out criteria that must be satisfied for a benefit to be a target benefit. The Schedule makes various amendments to some of the existing criteria. In addition, new subsection 39.2 (6) provides that if one or more of the criteria are no longer satisfied, such that the benefit ceases to be a target benefit, the prescribed rules apply.

   3.  Changes are also made to unproclaimed section 81.0.2 of the Act, which sets out requirements relating to proposals to convert certain benefits provided by a multi-employer pension plan to target benefits. In particular, provisions related to the giving of notices of a proposed conversion and of an application for consent are repealed, and the requirement on administrators to consult with trade unions about the proposed conversion is changed to also include a requirement to consult with certain associations. In addition, new subsection 81.0.2 (2.2) sets out a 5-year time limit on conversions in respect of certain designated multi-jurisdictional pension plans.

   4.  New section 98.2 of the Act provides that, in the case of a pension plan that provides target benefits, if the Chief Executive Officer requests, the plan administrator or other prescribed person is required to provide any information for the purpose of ascertaining whether the provision for adverse deviations set out in a filed report complies with the Act and the regulations.

SCHEDULE 9
TAXATION ACT, 2007

The Schedule amends the requirements set out in the Taxation Act, 2007 that determine whether a production is eligible for the Ontario Computer Animation and Special Effects Tax Credit.

SCHEDULE 10
TOBACCO TAX ACT

The Schedule makes various amendments to section 29 of the Tobacco Tax Act.

Currently, subsections 29 (13) to (17) provide for a fine of a specified amount or within a range of amounts as well as an additional fine of a fixed or minimum amount when a person contravenes subsection 29 (1) or (2), as the case may be. These subsections are amended to increase the specified amount or the range of amounts of the fine and to set a maximum amount with respect to the additional fine.

The new subsection 29 (13.1) sets out a new offence when a person contravenes subsection 29 (1) and is found to be in possession of or to have purchased or received 100,000 or more unmarked cigarettes or 100,000 grams or more of unmarked fine cut tobacco at a place used for the purchase, sale or storage of the cigarettes or tobacco that is controlled, directly or indirectly, by that person. This new subsection also provides for a minimum fine.

Under the new subsection 29 (13.2), the offence set out in subsection 29 (13.1) also applies when the person is found to be in possession of the cigarettes or tobacco while in transit to or from the place used for the purchase, sale or storage.