8.3 (1) The amount of an eligible individual’s workplace child care tax credit for a taxation year is the amount equal to 5 per cent of the individual’s qualifying expenditures for the taxation year.  1998, c. 34, s. 72; 2004, c. 16, s. 3. Qualifying expenditures (2) Subject to subsection (4), the amount of an eligible individual’s qualifying expenditures for a taxation year is the total of, (a) all capital costs incurred by the individual after May 5, 1998 and before January 1, 2005, (i) in the construction or renovation of a licensed child care facility in Ontario that are included by the individual for that year for the purposes of the Federal Act in Class 1, 3, 6 or 13 of Schedule II to the regulations made under that Act, and (ii) on the acquisition of playground equipment for the child care facility that are included by the individual for that year for the purposes of the Federal Act in Class 8 of Schedule II to the regulations made under that Act; (b) all payments of money and the value of qualified contributions that are made by the individual after May 5, 1998 and before January 1, 2005 to a child care operator who deals at arm’s length with the individual, to the extent that the child care operator has used the money and contributions for the purposes described in clause (a) in the individual’s taxation year so long as the operator has provided to the individual, (i) confirmation in writing of the amount of money and qualified contributions used for those purposes, and (ii) the operator’s licence number under the Day Nurseries Act; and (c) repayments of government assistance made by the individual during the taxation year that do 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 individual under subsection 8 (15.2).  1998, c. 34, s. 72; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 7. Qualified contribution (3) The following contributions are qualified contributions from an eligible individual for the purposes of clause (2) (b): 1. The fair market value of property the ownership of which is transferred by the individual to the child care operator, if the property is used by the child care operator in the activities and for the purposes described in clause (2) (a). 2. The fair market value of services provided by the individual to the child care operator, if the services are used by the child care operator in the activities and for the purposes described in clause (2) (a). 3. The reasonable monetary value of the benefit from a loan or a loan guarantee given by the individual to the child care operator, to the extent the proceeds of the loan are used by the child care operator in the activities and for the purposes described in clause (2) (a).  1998, c. 34, s. 72; 2004, c. 16, s. 3. Limitation on qualifying expenditures (4) The amount of an eligible individual’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 individual’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 individual has received, is entitled to receive or may reasonably be expected to be entitled to receive; and (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.  1998, c. 34, s. 72; 2004, c. 16, s. 3. Partnership (5) If an eligible individual 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 a licensed child care facility that would be a qualifying expenditure for the purposes of this section if the expenditure had been made by an eligible individual, the portion of the expenditure that may reasonably be considered to be the individual’s share may be included by the individual in the amount of his or her qualified expenditures for the taxation year for the purposes of this section.  1998, c. 34, s. 72; 2004, c. 16, s. 3. Limited partner (6) Despite subsection (5), a limited partner’s share of an expenditure that is considered under subsection (5) to be a qualifying expenditure for the purposes of this section shall be deemed to be nil.  1998, c. 34, s. 72; 2004, c. 16, s. 3. Definitions (7) In this section, “child care facility” means a day nursery as defined in the
Day Nurseries Act; (“garderie”) “child care operator” means a person who has control or management of a child care facility; (“exploitant de garderie”) “eligible individual” means, in respect of a taxation year, an individual, (a) who carries on business through a permanent establishment in Ontario in the taxation year, (b) who is not a child care operator that controls or manages a child care facility with an expectation of profit, and (c) who is not exempt from tax under section 6; (“particulier admissible”) “eligible partnership” means, in respect of a fiscal period, a partnership, (a) that has one or more members, other than limited partners, who are eligible individuals for the taxation year in which the fiscal period ends, and (b) that carries on business through a permanent establishment in Ontario in the fiscal period but does not carry on the business of a child care operator; (“société de personnes admissible”) “government assistance” means assistance from a government, municipality or other public authority in any form including a grant, subsidy, forgiveable loan, deduction from tax and investment allowance, but not including a workplace child care tax credit under subsection 8 (15.2) or any other amount that may be prescribed; (“aide gouvernementale”) “licensed child care facility” means a child care facility operated under the authority of a licence issued by the Ministry of Community and Social Services under the Day Nurseries Act; (“garderie agréée”) “playground equipment” means a structure erected in the playground area of a licensed child care facility for recreational purposes. (“matériel de terrains de jeux”)  1998, c. 34, s. 72; 1999, c. 9, s. 121; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 72 - 1/01/1998; 1999, c. 9, s. 121 - 1/01/1998 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 7 (1, 2) - 1/01/2005