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 the Fewer Backlogs and Less Partisan Tribunals Act, 2024 and makes related amendments to the Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009. The major elements of the Act are set out below.

Part I sets out the purpose of the Act and interpretive provisions that apply to the Act. It also sets out a conflict provision stating that the Act prevails in the event of a conflict with other specified legislative instruments, unless those instruments expressly provide that they apply despite anything in this Act.

Part II provides for the establishment of the Adjudicative Tribunal Justice Council. The members of the Council are appointed by various specified groups. Procedural rules are set out. The Council is permitted to appoint employees. The Council’s duties are set out, which include monitoring adjudicative tribunals, identifying impediments and advising the Assembly about various issues related to adjudicative tribunals. They must also prepare recruitment plans and take proactive steps to help fill vacancies in adjudicative tribunals. The Council is given the power to conduct inquiries and is required to prepare specified reports. The Attorney General is required to give the Council at least six months advance written notice of any intention to enact legislation or regulations or issue directives that have specified impacts on adjudicative tribunals, and the Council must provide its opinion on the impact of the proposed legislation, regulation or directive.

Part III provides for the selection and appointment of adjudicative tribunal members. This Part applies to the appointment of new members that are not currently serving as members of the adjudicative tribunal. The Attorney General is required to prepare a recruitment plan before making an appointment to the tribunal and a selection committee must be appointed in accordance with the plan. The selection committee is required to assess the qualifications of candidates and make recommendations about their appointment. The recommendations must be made for the most qualified candidates whose appointments would reflect the diversity of the tribunal’s community of users.

Part IV establishes rules respecting adjudicative tribunals’ members’ terms, reappointments and renewals. It establishes default rules for the terms of both chairs and non-chairs of tribunals, which may be modified by regulations made by the Council. It also establishes procedural requirements that apply if there is an intention to not renew the appointment of a member of an adjudicative tribunal.

Part V establishes rules that apply to reductions in adjudicative tribunal positions. Positions with an adjudicative tribunal are, as specified, deemed to be permanent and must continue to be filled unless declared redundant. The responsible Minister for the adjudicative tribunal must meet certain criteria in order to declare a position redundant and must consider the Council’s opinion on the plan.

Part VI sets out the power to make regulations under the Act.

Part VII sets out transitional provisions. The terms of appointments of certain members of adjudicative tribunals are extended. The Council is required to conduct a user satisfaction survey of adjudicative tribunals within a specified time frame. The Council may also make interim acting appointments.

Part VIII provides for amendments to the Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009. The amendments assign several duties under that Act to the Council and require the appointments of non-chairs to be made in concurrence with the recommendation of a selection committee.

Part IX provides for the commencement and short title of the Act.