8.6.2 (1) In this section, “adjusted income” of an individual for a taxation year means the individual’s adjusted income as determined for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“revenu modifié”) “base taxation year”, when used in relation to a month, has the meaning assigned by section 122.6 of the Federal Act; (“année de base”) “Canada child tax benefit” means the Canada child tax benefit under subdivision a.1 of Division E of Part I of the Federal Act; (“prestation fiscale canadienne pour enfants”) “cohabiting spouse or common-law partner” means, in respect of an individual at any time, the person who, at that time, is the individual’s cohabiting spouse or common-law partner for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“conjoint ou conjoint de fait visé”) “eligible individual” means, in respect of a qualified dependant, a person who is an eligible individual in respect of the dependant for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“particulier admissible”) “Ontario child benefit” in respect of an individual means an amount deemed under this section to be an overpayment by the individual on account of tax payable under this Act; (“prestation ontarienne pour enfants”) “qualified dependant” has the meaning assigned by section 122.6 of the Federal Act; (“personne à charge admissible”) “return of income” has the meaning assigned by section 122.6 of the Federal Act. (“déclaration de revenu”)  2007, c. 7, Sched. 17, s. 4. Application of Federal Act (2) Paragraph 122.61 (3) (a) and subsections 122.61 (3.1) and (4), 122.62 (1), (2), (4), (5), (6) and (7), 152 (3.2), (3.3) and (4.2), 160.1 (2.1) and (3) and 164 (2.3) of the Federal Act apply for the purposes of this section as if a reference in any of those provisions to a provision of subdivision a.1 of Division E of Part I of the Federal Act were a reference to the corresponding provision of this section.  2007, c. 7, Sched. 17, s. 4; 2008, c. 7, Sched. I, s. 5 (1). Deemed overpayment for taxation year (3) If an overpayment on account of an individual’s liability under this Act for a taxation year is deemed under subsection (4) or (5) to have arisen during a month beginning after June 30, 2007 in relation to which the year is the base taxation year, the Provincial Minister shall pay an Ontario child benefit to the individual in accordance with this section.  2007, c. 7, Sched. 17, s. 4. Same (4) An overpayment on account of an individual’s liability under this Act for a taxation year is deemed to have arisen during the 12-month period beginning after June 30, 2007 and ending before July 1, 2008 if the following conditions are satisfied: 1. The individual is an eligible individual on July 1, 2007 in respect of one or more qualified dependants and is entitled to receive a Canada child tax benefit for July 2007. 2. The individual is resident in Ontario on July 1, 2007. 3. The individual and, if required by the Provincial Minister, the person who is the individual’s cohabiting spouse or common-law partner have each filed a return of income for the 2006 taxation year.  2007, c. 7, Sched. 17, s. 4. Same (5) An overpayment on account of an individual’s liability under this Act for a taxation year is deemed to have arisen during a month beginning after June 30, 2007 and ending before January 1, 2009 in relation to which the year is the base taxation year if the following conditions are satisfied: 1. The individual is an eligible individual at the beginning of the month in respect of one or more qualified dependants and is entitled to receive a Canada child tax benefit for that month. 2. The individual is resident in Ontario on the first day of the month. 3. The individual and, if required by the Provincial Minister, the person who is the individual’s cohabiting spouse or common-law partner have each filed a return of income for the base taxation year.  2007, c. 7, Sched. 17, s. 4; 2009, c. 18, Sched. 13, s. 2 (1). Ontario child benefit for July 2007 to June 2008 (6) The total amount of Ontario child benefits to which an eligible individual is entitled for the 12-month period commencing July 1, 2007 and ending June 30, 2008 is the amount calculated using the formula, ($250 × A) – B in which, “A” is the number of qualified dependants in respect of whom the individual is an eligible individual on July 1, 2007, and “B” is the amount equal to 3.4 per cent of the amount, if any, by which the individual’s adjusted income for the 2006 taxation year exceeds $20,000. 2007, c. 7, Sched. 17, s. 4. Amount of a monthly payment after June 2008 and before January 2009 (7) The amount of an Ontario child benefit to which an eligible individual is entitled for a month commencing after June 30, 2008 and ending before January 1, 2009 is the amount calculated using the formula, ($600 × C – D) / 12 in which, “C” is the number of qualified dependants in respect of whom the individual is an eligible individual on the first day of the month, and “D” is the amount equal to 8 per cent of the amount, if any, by which the individual’s adjusted income for the base taxation year in respect of the month exceeds $20,000. 2009, c. 18, Sched. 13, s. 2 (2). Notice and payment (8) If the Provincial Minister determines that an individual is entitled to an Ontario child benefit, the Provincial Minister, (a) shall send a notice to the individual setting out the amount of the payment to which the individual is entitled; and (b) shall make the payment in accordance with the determination by means of, (i) one payment in the amount determined in respect of the individual under subsection (6), if an overpayment on account of the individual’s liability under this Act is deemed under subsection (4) to have arisen, or (ii) monthly payments, each of which is in the amount determined under subsection (7) in respect of the month to which the payment applies, if an overpayment on account of the individual’s liability under this Act is deemed under subsection (5) to have arisen during that month.  2007, c. 7, Sched. 17, s. 4. Minimum Ontario child benefit, July 2007 to June 2008 (9) If the amount of an individual’s Ontario child benefit as determined under subsection (6) for the 12-month period commencing July 1, 2007 and ending June 30, 2008 is greater than zero but less that $10, the Provincial Minister shall pay the individual an Ontario child benefit of $10 for that 12-month period.  2007, c. 7, Sched. 17, s. 4. Small amounts (9.1) If the total amount of an individual’s adjusted Ontario child benefit for the 12-month period commencing July 1, 2008 and ending June 30, 2009, as determined under subsection (9.2), is $2 or less, the total amount of the individual’s Ontario child benefit for the six-month period commencing July 1, 2008 is deemed to be nil.  2008, c. 7, Sched. I, s. 5 (2). Adjusted Ontario child benefit (9.2) An individual’s adjusted Ontario child benefit for the 12-month period commencing July 1, 2008 and ending June 30, 2009 is the sum of, (a) the individual’s total Ontario child benefit for the six-month period commencing July 1, 2008, determined without reference to subsection (9.1); and (b) the individual’s total Ontario child benefit under section 104 of the Taxation Act, 2007 for the six-month period commencing January 1, 2009, determined without reference to subsection 104 (6.1) of that Act.  2008, c. 7, Sched. I, s. 5 (2). No set-off (10) No portion of an Ontario child benefit shall be retained by the Provincial Minister and applied to reduce any debt to the Crown in right of Ontario or in right of Canada other than an amount required to be repaid under this section.  2007, c. 7, Sched. 17, s. 4. Repayment of Ontario child benefit (11) If, after an Ontario child benefit is paid to an individual under this section, it is determined that the individual received an Ontario child benefit to which he or she is not entitled or received an amount greater than the amount to which he or she is entitled, the individual shall repay the amount or the excess amount, as the case may be, to the Provincial Minister.  2007, c. 7, Sched. 17, s. 4. Exception for July 2007 to June 2008 (12) Subsection (11) does not apply in either of the following circumstances in respect of an amount that is repayable by an individual in respect of the Ontario child benefit for the 12-month period that commences on July 1, 2007: 1. If the total amount that is repayable is not more than $25. 2. If all of the following criteria are satisfied: i. The individual is resident in Ontario on July 1, 2007. ii. The individual’s adjusted income for the 2006 taxation year does not exceed $50,000. iii. The Provincial Minister is satisfied that the obligation to make the repayment resulted solely from an administrative error made during the initial determination, a redetermination or a payment of the Ontario child benefit or during a reassessment of the individual for the 2006 taxation year.  2007, c. 7, Sched. 17, s. 4. Exception after June 2008 (13) Subsection (11) does not apply if the total amount that is repayable by an individual under this section or under section 104 of the Taxation Act, 2007 on account of an Ontario child benefit for the 12-month period commencing July 1, 2008 and ending June 30, 2009 is not more than $2.  2009, c. 18, Sched. 13, s. 2 (3). Recovery of excess amounts (14) An amount repayable under subsection (11) that has not been repaid to the Provincial Minister, (a) constitutes a debt to the Crown in right of Ontario and may be recovered by way of deduction, set-off or in any court of competent jurisdiction in proceedings commenced at any time or in any other manner provided by this Act; and (b) shall be deemed for the purposes of sections 31 to 36 to be tax payable under this Act.  2007, c. 7, Sched. 17, s. 4. No interest payable (15) No interest is payable on the amount of an Ontario child benefit paid by the Provincial Minister under this section or repayable by an individual under this section.  2007, c. 7, Sched. 17, s. 4. Confidentiality (16) If a collection agreement is in effect, any person employed by the Government of Ontario may provide to officials of the Government of Canada information, including personal information, required by the Government of Canada to administer this section or co-ordinate the application of this section with the application of subdivision a.1 of Division E of Part I of the Federal Act.  2007, c. 7, Sched. 17, s. 4. Money appropriated by the Legislature (17) The money required for the purposes of this section shall be paid out of the money appropriated for those purposes by the Legislature.  2008, c. 7, Sched. I, s. 5 (2). Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 17, s. 4 - 17/05/2007 2008, c. 7, Sched. I, s. 5 (1, 2) - 1/01/2008 2009, c. 18, Sched. 13, s. 2 (1-3) - 1/01/2009 CTS 6 OC 14 - 3 Division C.1 — Tax Overpayments