8.4 (1) Subject to subsection (8), the amount of an eligible employer’s workplace accessibility tax credit for a taxation year under subsection 8 (15.3) is 15 per cent of the total of the amounts determined under the following paragraphs: 1. The amount, if any, incurred by the employer 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. 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 employer in the taxation year in respect of the qualifying employee, and ii. the amount by which $50,000 exceeds 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 credit of the employer for a prior taxation year. 3. The amount of repayments of government assistance made by the employer 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 tax credit that would otherwise have been allowed to the employer under subsection 8 (15.3).  1998, c. 34, s. 73; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 8 (1). Eligible partnership (2) If an employer is a member of an eligible 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 tax credit under subsection 8 (15.3) if the expenditure had been made by an eligible employer, the employer may claim a tax credit equal to the portion of the tax credit that would be determined in respect of the partnership for the fiscal period under subsection (1) that can reasonably be considered to be the employer’s share of the tax credit.  1998, c. 34, s. 73; 2004, c. 16, s. 3. Limited partner (3) Despite subsection (2), no amount may be deducted by an eligible employer in respect of an expenditure incurred by a partnership in which the employer is a limited partner.  1998, c. 34, s. 73; 2004, c. 16, s. 3. Qualifying expenditure (4) Subject to subsection (5), each of the following expenditures incurred after July 1, 1998 and before January 1, 2005 by an eligible employer or eligible partnership in respect of a qualifying employee is a qualifying expenditure: 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 employer or partnership and, i. that is in respect of a building, device or equipment in Ontario and is deductible by the employer or partnership in computing its income under paragraph 20 (1) (qq) or (rr) of the Federal Act, 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 employer or partnership to provide the support services at a location in Ontario of a job coach, a note-taker, a reader, a sign language interpreter, an intervenor or an 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 employer or partnership to train the employee or his or her coworkers to use a device or equipment described in subparagraph iii of paragraph 1. 4. An expenditure prescribed by the regulations.  1998, c. 34, s. 73; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 8 (2). Limitation on qualifying expenditures (5) The amount of an eligible employer’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 employer’s return is required to be delivered under section 9 for the taxation year for which the tax credit is claimed under this section, the employer, or the partnership of which the employer 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 tax credit for a taxation year under this section in respect of another qualifying employee.  1998, c. 34, s. 73; 2004, c. 16, s. 3. Qualifying employee (6) A qualifying employee of an eligible employer, or of an eligible partnership of which the employer is a member, is an individual who, (a) deals at arm’s-length with the employer; (b) is employed by the employer or the partnership for at least 60 hours per month; (c) is employed by the employer or the partnership for a period of at least three months before January 1, 2005; (d) within 12 months prior to the date of commencing employment with the employer or partnership, was not employed by the employer or by a partnership of which the employer is a member; and (e) is an individual described in subsection (7) or who has obtained a Workplace Accessibility Tax Incentive Certificate in a form approved by the Provincial 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. 73; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 8 (3). Same (7) For the purposes of clause (6) (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 Federal Act 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 employer 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 employer 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 Devices 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. 73; 2004, c. 16, s. 3; 2006, c. 19, Sched. L, s. 11 (3). Exception (8) No amount may be included in determining the amount of a tax credit under subsection 8 (15.3) in respect of an expenditure incurred in respect of a qualifying employee of the employer or of a partnership of which the employer is a member, unless the employer retains, as part of its records that are required to be kept under the Federal Act, a copy of the certificate referred to in subsection (6) or a copy of the documentation upon which the employer relies in claiming that the employee is an individual described in subsection (7).  1998, c. 34, s. 73; 2004, c. 16, s. 3. Definitions (9) 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”) “eligible employer” means an individual who carries on business through a permanent establishment in Ontario and is not exempt from tax under section 6; (“employeur admissible”) “eligible partnership” means a partnership that carries on business through a permanent establishment in Ontario and that has one or more members, other than limited partners, who are eligible employers; (“société de personnes admissible”) “government assistance” means assistance from a government, municipality or other public authority in any form, including a grant, subsidy, forgivable loan, deduction from tax and investment allowance, but not including a workplace accessibility tax credit under subsection 8 (15.3) or any other amount that may be prescribed; (“aide gouvernementale”) “intervenor” means an individual who acts as a communication link by providing information, facts and support to a person who is deaf-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”) “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 augmentative 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. 73; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 73 - 1/01/1998 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 8 (1-3) - 1/01/2005 2006, c. 19, Sched. L, s. 11 (3) - 22/06/2006