13.3 (1) Subject to subsection (10), a corporation may deduct a workplace accessibility tax incentive in computing its income from a business for a taxation year.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Amount of tax incentive (2) The amount of a corporation’s workplace accessibility tax incentive for a taxation year is an amount equal to the total of the amounts determined under the following paragraphs: 1. The amount determined by dividing the amount of expenditures, if any, incurred by the corporation in the taxation year, but after July 1, 1998 and before January 1, 2005 to provide during a job interview in Ontario the support services of a sign language interpreter, an intervenor, a note-taker, a reader or an attendant, by the corporation’s Ontario allocation factor for the taxation year. 2. The total of all amounts, each of which is determined in respect of a qualifying employee and is equal to the lesser of, i. the total amount of qualifying expenditures, other than qualifying expenditures included in the amount determined under paragraph 1, that are incurred by the corporation in the taxation year in respect of the qualifying employee, divided by the corporation’s Ontario allocation factor for the taxation year, and ii. the amount calculated using the formula, ($50,000 – A)/B in which, “A” is the total of all amounts, each of which is a qualifying expenditure in respect of the qualifying employee that was included in determining a workplace accessibility tax incentive deducted by the corporation in computing its income for a prior taxation year, and “B” is the corporation’s Ontario allocation factor for the taxation year. 3. The amount determined by dividing by the corporation’s Ontario allocation factor for the taxation year the amount of repayments of government assistance made by the corporation during the taxation year, if any, that does not exceed the amount of the assistance that, i. has not been repaid in a prior taxation year, and ii. can reasonably be considered to have reduced the amount of a deduction that would otherwise have been allowed to the corporation under this section.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2); 2004, c. 31, Sched. 9, s. 5 (1). Corporate partner’s workplace accessibility tax incentive (3) If a corporation is a member of a partnership at the end of a taxation year and the partnership incurs, in a fiscal period of the partnership that ends in the taxation year, an expenditure in respect of which the partnership would be entitled to claim a deduction under this section if the expenditure had been made by a corporation, the corporation may, subject to subsection (10), deduct in computing its income from a business for the taxation year the amount determined for the taxation year under subsection (4).  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Amount of corporate partner’s deduction (4) Subject to subsections (5) and (6), the amount a corporation may deduct under subsection (3) for a taxation year in respect of expenditures incurred by a partnership of which it is a member is the amount determined by multiplying the percentage of the share of the income or loss of the partnership to which the corporation is entitled for the fiscal period ending in the taxation year by the amount that would be determined to be the amount of the partnership’s deduction under this section for that fiscal period using the corporation’s Ontario allocation factor for the taxation year.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Limited partner (5) Despite subsections (3) and (4), no amount may be deducted by a corporation in respect of an expenditure incurred by a partnership in which the corporation is a limited partner.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Qualifying expenditure (6) Each of the following expenditures incurred after July 1, 1998 and before January 1, 2005 by a corporation or partnership in respect of a qualifying employee is a qualifying expenditure of the corporation or partnership: 1. An expenditure that is incurred not more than three months before and not more than 12 months after the date of commencement of the qualifying employee’s employment with the corporation or partnership and, i. that is in respect of a building, a device or equipment in Ontario and that is deductible by the corporation or partnership in computing its income under paragraph 20 (1) (qq) or (rr) of the Income Tax Act (Canada), ii. that is for the installation at a location in Ontario of a passenger elevator, vertical platform lift, inclined platform lift or stairway lift to accommodate the qualifying employee in performing his or her job functions, or iii. that is for the acquisition of any of the following devices or equipment, if the device or equipment is required by the qualifying employee at a location in Ontario to perform his or her job functions: A. an environmental control unit to operate a telephone and lights, a door opener or other office equipment modified to accommodate an individual with mobility impairment, B. an ergonomic work station and seating, a customized filing system or other office furniture adapted to accommodate an individual with mobility impairment, C. a telephone headset for use by an individual with a mobility impairment, D. specialized lighting for an individual with a visual impairment or epilepsy, E. a real time captioning or alphanumeric pager for an individual with hearing impairment, F. a tool, machinery or information communication system adapted for use by an individual with a physical or mental impairment, G. computer hardware or a hardware attachment that is required to use disability-specific computer software. 2. An expenditure incurred not more than six months after the date of commencement of the qualifying employee’s employment with the corporation or partnership to provide the support services at a location in Ontario of a job coach, note-taker, sign language interpreter, intervenor, reader or attendant for the employee, if the services are required by the employee by reason of a physical or mental impairment. 3. An expenditure incurred not more than 12 months after the date of commencement of the qualifying employee’s employment with the corporation or partnership to train the employee or his or her coworkers to use equipment described in subparagraph iii of paragraph 1. 4. An expenditure prescribed by the regulations.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2); 2004, c. 31, Sched. 9, s. 5 (2). Limitation on qualifying expenditures (7) The amount of a corporation’s qualifying expenditures for a taxation year shall be determined after the deduction of, (a) all government assistance, if any, in respect of the qualifying expenditures that, at the time the corporation’s return is required to be delivered under section 75 for the taxation year for which the deduction is claimed under this section, the corporation, or the partnership of which the corporation is a member, has received, is entitled to receive or may reasonably be expected to be entitled to receive; (b) the amount, if any, of the expenditures that would not be considered to be reasonable in the circumstances if they had been incurred by persons dealing with each other at arm’s length; and (c) the amount, if any, of the expenditures that were included in determining the amount of a deduction for a taxation year under this section in respect of another qualifying employee.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Qualifying employee (8) A qualifying employee of a corporation, or of a partnership of which the corporation is a member, is an individual who, (a) deals at arm’s-length with the corporation; (b) is employed by the corporation or partnership for at least 60 hours per month; (c) is employed by the corporation or partnership for a period of three months or more; (d) within 12 months prior to the date of commencing employment with the corporation or partnership, was not employed by the corporation, a partnership of which the corporation is a member or a corporation associated with the corporation; and (e) is an individual described in subsection (9) or who has obtained a Workplace Accessibility Tax Incentive Certificate in a form approved by the Minister from a qualified medical practitioner certifying, (i) that the individual has a physical or mental impairment that is continuous or recurrent and expected to last at least one year, and (ii) that, in the opinion of the practitioner, the impairment constitutes a substantial barrier to competitive employment without accommodations.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Same (9) For the purposes of clause (8) (e), an individual is described in this subsection if, (a) the individual is an individual in respect of whom a tax credit under section 118.3 of the Income Tax Act
(Canada) may be claimed; (b) the individual is eligible for income support or employment supports under the Ontario Disability Support Program Act, 1997, immediately prior to commencing employment with the corporation or partnership; (c) the individual is in receipt of a Disability Benefits Canada Pension under the Canada Pension Plan Act
immediately prior to commencing employment with the corporation or partnership; (d) the individual is registered with the Canadian National Institute for the Blind; (e) the individual is eligible to receive assistance from the Assistive Device Program administered by the Ministry of Health and Long-Term Care; or (f) the individual satisfies the conditions prescribed by the regulations.  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2); 2006, c. 19, Sched. L, s. 11 (3). Exception (10) No deduction may be made by a corporation under this section in respect of an expenditure incurred in respect of a qualifying employee of the corporation or of a partnership of which it is a member, unless the corporation retains, as part of its records that are required to be kept under section 94, a copy of the certificate referred to in subsection (8) or a copy of the documentation upon which the corporation relies in claiming that the employee is an individual described in subsection (9).  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Definitions (11) In this section, “attendant” means an individual who provides personal support services to a person with a physical disability under the direction of the person on a pre-scheduled visitation basis; (“préposé”) “intervenor” means an individual who acts as a communication link by providing information, facts and support to a person who is deaf and blind; (“intermédiaire”) “job coach” means an individual who assists a newly-hired qualifying employee to attain productivity in the workplace that matches other employees by working on-site with the qualifying employee to help him or her to, (a) become oriented in the workplace, (b) learn the specific work tasks required by the position, (c) develop communication skills for interacting with supervisors and co-workers, or (d) adjust to the work environment;  (“agent d’intégration”) “mental impairment” means a developmental or learning impairment, a psychiatric impairment or an impairment resulting from a head injury; (“déficience mentale”) “Ontario allocation factor” of a corporation for a taxation year has the meaning assigned by subsection 12 (1); (“coefficient de répartition de l’Ontario”) “personal support services” include assistance with personal grooming and hygiene, dressing, breathing by operating respiratory equipment, toileting, eating, essential communication by way of bliss boards and augmentive communication, positioning and transferring; (“services de soutien personnels”) “qualified medical practitioner” means an individual described in section 3 of Ontario Regulation 223/98 made under the Ontario Disability Support Program Act, 1997; (“professionnel de la santé qualifié”) “sign language interpreter” means an individual who acts as a communication link by using sign language to provide information, facts and support to a deaf person. (“interprète gestuel”)  1998, c. 34, s. 31; 2004, c. 16, s. 2 (2). Section Amendments with date in force (d/m/y) 1998, c. 34, s. 31 - 01/07/1998 2004, c. 16, s. 2 (2)
- 01/01/2004; 2004, c. 31, Sched. 9, s. 5 (1, 2) - 16/12/2004 2006, c. 19, Sched. L, s. 11 (3) - 22/06/2006