8 (1) In this section, “adjusted income” means, in respect of an individual for a taxation year, 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 rajusté”) “housing unit” includes, (a) subject to clauses (b) and (c), any premises that an individual ordinarily occupies and inhabits as the individual’s residence in the taxation year, but does not include, (b) premises that are part of a chronic care facility or other similar institution that is prescribed, or that are part of any charitable institution, home for special care, home for the aged, public nursing home or private nursing home, or (c) premises, except any students’ residence that is designated by the Provincial Minister for the taxation year under subsection (8), during such time in a taxation year as, (i) such premises are exempt from the payment of taxes levied under the Provincial Land Tax Act, 2006, the Local Roads Boards Act or taxes for municipal and school purposes levied in respect of real property in Ontario that is assessed as residential or multi-residential property, or (ii) the owner does not pay a grant equal to the full amount of the taxes described in subclause (i) that would, if such premises were not exempt, be payable or a grant equal to an amount prescribed by the Minister in respect of such premises or class of premises, except when such excluded premises are occupied and inhabited by an individual of a class prescribed for the purpose of this definition; (“logement”) “income” of a person for a taxation year means the amount equal to the sum of the person’s taxable income for the taxation year and all amounts deducted by the person under Division C of Part I of the Federal Act in determining such taxable income, less any amounts added under Division C of Part I of the Federal Act in determining such taxable income; (“revenu”) “individual” means a person, other than, (a) a corporation, (b) a trust or estate referred to in subdivision k of Division B of Part I of the Federal Act, (c) except for the purposes of subsections (8.1), (8.3), (8.4), (9), (15), (15.1), (15.2), (15.3), (15.4), (15.5), (15.6), (16) and (16.1), a person who died in the taxation year or a person who is, on December 31 in the taxation year, (i) under the age of sixteen years, (ii) except for the purposes of subsection (4), under the age of nineteen years who was at any time in the taxation year a qualified dependant and who at the end of the taxation year is residing in the principal residence of a person who received, or whose cohabiting spouse or common-law partner received, an amount during the taxation year in respect of the person under section 122.6 of the Federal Act, (iii) a person referred to in paragraph 149 (1) (a) or (b) of the Federal Act, (iv) a person, or a member of the family of a person, who is on active military service as a member of the armed forces of a country other than Canada and is not a Canadian citizen, or (v) a person who, by virtue of an agreement, convention or tax treaty entered into by Canada and another country, is not required to pay tax under the Federal Act with respect to the taxation year, or (d) a qualifying environmental trust; (“particulier”) “municipal tax” means, (a) taxes for municipal or school purposes that are levied in respect of real property in Ontario, (b) taxes levied for local improvements to real property in Ontario, (c) taxes levied under the Provincial Land Tax Act, 2006 or the predecessor Act or the Local Roads Boards Act, and (d) such other taxes or special rates as are prescribed in the regulations; (“impôts municipaux”) “occupancy cost”, in respect of a taxation year, means, (a) municipal tax paid in the taxation year in respect of a principal residence of the individual or of a person who is the cohabiting spouse or common-law partner of the individual, to the extent that the principal residence is beneficially owned by them or either of them or is held in trust for the use and occupation of them or either of them as a principal residence, or (b) 20 per cent of, (i) municipal tax paid in the taxation year in respect of a principal residence that is not beneficially owned by the individual and the individual’s cohabiting spouse or common-law partner or by either of them or is not held in trust for them or either of them, but only to the extent that the municipal tax is included by the owner of the residence in computing the owner’s taxable income under the Federal Act for the taxation year, and (ii) rent paid in the taxation year for occupation of a principal residence of the individual, if the rent is paid by or on behalf of the individual or the individual’s cohabiting spouse or common-law partner and is calculated to exclude all payments on account of meals or board; (“coût d’habitation”) “Ontario home ownership savings plan” means an Ontario home ownership savings plan under the Ontario Home Ownership Savings Plan Act; (“régime d’épargne-logement de l’Ontario”) “principal residence”, in respect of an individual, means a housing unit in Ontario that was occupied by the individual during the taxation year as his or her primary place of residence and that is designated by the individual in the prescribed manner as the individual’s principal residence for the taxation year; (“résidence principale”) “qualifying contribution” made by an individual to an Ontario home ownership savings plan means a contribution that is a qualifying contribution under the Ontario Home Ownership Savings Plan Act and in respect of which a receipt in the prescribed form has been issued by the depositary of the plan and has been filed by the individual with the Minister; (“versement admissible”) “recorded agent” means a person on record with the Chief Electoral Officer as being authorized to accept contributions on behalf of a political party, constituency association or candidate registered under the Election Finances Act; (“agent désigné”) “senior” means an individual who has attained the age of sixty-five years on or before the 31st day of December in the taxation year; (“personne âgée”) “tax payable” and “tax otherwise payable” mean the amount of tax that would be payable under this Act, other than the Ontario Health Premium, if the tax were calculated without reference to section 120.1 of the Federal Act and without reference to this section and subsections 4 (3.4) and (3.5) of this Act. (“impôt payable”, “impôt payable par ailleurs”)  R.S.O. 1990, c. I.2, s. 8 (1); 1992, c. 18, s. 55 (2); 1992, c. 25, s. 3 (1-4); 1993, c. 29, s. 6 (1-3); 1996, c. 1, Sched. C, s. 8 (1); 1996, c. 29, s. 9 (1); 1997, c. 19, s. 9 (1); 1997, c. 43, Sched. B, s. 4 (1, 2); 1998, c. 9, s. 81 (1, 2); 1998, c. 34, s. 69 (1-6); 2000, c. 42, s. 55 (1); 2001, c. 23, s. 131 (1-3); 2002, s. 22, s. 108 (1, 2); 2004, c. 16, s. 3; 2004, c. 29, s. 7; 2004, c. 31, Sched. 19, s. 5 (1, 2); 2005, c. 5, s. 33 (1); 2006, c. 33, Sched. N, s. 4 (1, 2); 2006, c. 33, Sched. Z.3, s. 14; 2007, c. 15, s. 40; 2008, c. 19, Sched. I, s. 1 (1). (2) Repealed:  2006, c. 33, Sched. N, s. 4 (3). Property tax credit, sales tax credit (3) Subject to subsection (7), every individual resident in Ontario on the 31st day of December in a taxation year, other than a senior, may deduct from tax otherwise payable by the individual under this Act in respect of the taxation year the amount, if any, not in excess of $1,000, by which the aggregate of the tax credits described in clauses (a) and (b) to which the individual is entitled exceeds the amount, if any, by which 2 per cent of the individual’s adjusted income for the taxation year exceeds $4,000, that is to say, (a) subject to subsection (5), a property tax credit equal to the sum of, (i) the lesser of the individual’s occupancy cost for the taxation year and $250, and (ii) an amount equal to 10 per cent of the individual’s occupancy cost for the taxation year; and (b) subject to subsection (6), a sales tax credit equal to the aggregate of, (i) $100 in respect of the individual, (ii) $100 in respect of any person who is the individual’s cohabiting spouse or common-law partner with whom the individual resides on the 31st day of December in the taxation year, (iii) $50 in respect of every person who is a qualified dependant at any time in the taxation year in respect of an eligible individual who is the individual or a person who is the individual’s cohabiting spouse or common-law partner with whom the individual resides on the 31st day of December in the taxation year, and (iv) $50 in respect of every person under the age of nineteen years on the 31st day of December in the taxation year who would be a qualified dependant described in subclause (iii) but for having attained the age of eighteen years.  R.S.O. 1990, c. I.2, s. 8 (3); 1992, c. 25, s. 3 (5, 6); 1993, c. 29, s. 6 (5); 2001, c. 23, s. 131 (5); 2004, c. 16, s. 3. Tax credits for seniors, cohabiting spouse or common-law partner (3.1) Subject to subsection (7), every senior who, on December 31 in a taxation year ending after December 31, 2005, is resident in Ontario and resides with a cohabiting spouse or common-law partner may deduct from tax otherwise payable by the senior under this Act in respect of the taxation year the amount, if any, not in excess of $1,125, by which the aggregate of the tax credits described in clauses (a) and (b) to which the senior is entitled exceeds the amount, if any, by which 4 per cent of the senior’s adjusted income for the taxation year exceeds $23,090, that is to say, (a) a property tax credit equal to the sum of, (i) the lesser of the senior’s occupancy cost for the taxation year and $625, and (ii) an amount equal to 10 per cent of the senior’s occupancy cost for the taxation year; and (b) subject to subsection (6), a sales tax credit equal to the aggregate of, (i) $100 in respect of the senior, (ii) $100 in respect of any person who is the senior’s cohabiting spouse or common-law partner with whom the senior resides on December 31 in the taxation year, (iii) $50 in respect of every person who is a qualified dependant at any time in the taxation year in respect of an eligible individual who is the senior or a person who is the senior’s cohabiting spouse or common-law partner with whom the senior resides on December 31 in the taxation year, and (iv) $50 in respect of every person under the age of 19 years on December 31 in the taxation year who would be a qualified dependant described in subclause (iii) but for having attained the age of 18 years.  2005, c. 31, Sched. 11, s. 6 (1); 2006, c. 33, Sched. N, s. 4 (4). 2007 income threshold for purposes of subs. (3.1) (3.1.1) If the sum of the amounts described in subsection (3.1.2) that are authorized to be paid to a senior and his or her cohabiting spouse or common-law partner for January, April, July and October, 2007 exceeds the sum of those amounts authorized to be paid to them for January, April, July and October, 2006, the Lieutenant Governor in Council may make a regulation, (a) prescribing an amount determined by reference to the amounts described in subsection (3.1.2) that are authorized to be paid to a senior and his or her cohabiting spouse or common-law partner for January, April, July and October, 2007; and (b) prescribing that the reference in subsection (3.1) to $23,090 shall be read as a reference to the amount prescribed by the regulation for the 2007 taxation year.  2007, c. 7, Sched. 17, s. 1; 2008, c. 19, Sched. I, s. 1 (2). Same (3.1.2) For the purposes of subsection (3.1.1), the amounts are, (a) the maximum amount of a pension under the Old Age Security Act (Canada); (b) the maximum amount of a guaranteed income supplement under Part II of the Old Age Security Act (Canada); and (c) the maximum amount of a guaranteed annual income increment under the Ontario Guaranteed Annual Income Act.  2007, c. 7, Sched. 17, s. 1. 2008 income threshold for purposes of subs. (3.1) (3.1.3) In calculating under subsection (3.1) the amount, if any, that a senior is entitled to deduct under that subsection for his or her 2008 taxation year, $24,300 is to be substituted for $23,090.  2008, c. 19, Sched. I, s. 1 (3). Tax credits for seniors, no cohabiting spouse or common-law partner (3.2) Every senior who, on December 31 in a taxation year ending after December 31, 2004, is resident in Ontario and does not reside with a cohabiting spouse or common-law partner may deduct from tax otherwise payable by the senior under this Act in respect of the taxation year the amount, if any, not in excess of $1,125, by which the aggregate of the tax credits described in clauses (a) and (b) to which the senior is entitled exceeds the amount, if any, by which 4 per cent of the senior’s adjusted income for the taxation year exceeds $22,000, that is to say, (a) a property tax credit equal to the sum of, (i) the lesser of the senior’s occupancy cost for the taxation year and $625, and (ii) an amount equal to 10 per cent of the senior’s occupancy cost for the taxation year; and (b) subject to subsection (6), a sales tax credit equal to the aggregate of, (i) $100 in respect of the senior, (ii) $50 in respect of every person who is a qualified dependant at any time in the taxation year in respect of the senior, and (iii) $50 in respect of every person under the age of 19 years on December 31 in the taxation year who would be a qualified dependant described in subclause (ii) but for having attained the age of 18 years.  2005, c. 31, Sched. 11, s. 6 (2). Ontario home ownership savings plan tax credit (4) Subject to subsection (7), every individual resident in Ontario on the 31st day of December in a taxation year, whose qualifying adjusted income for the taxation year does not exceed $40,000, may deduct from tax otherwise payable under this Act in respect of the taxation year the amount, if any, equal to the product of, (a) the aggregate of, (i) the lesser of $2,000 and the total of all qualifying contributions made by the individual in the taxation year to an Ontario home ownership savings plan of which the individual is the planholder, and (ii) where the individual has a cohabiting spouse or common-law partner with whom the individual resides on the 31st day of December in the taxation year, the lesser of $2,000 and the total of all qualifying contributions made by the cohabiting spouse or common-law partner in the taxation year to an Ontario home ownership savings plan of which the cohabiting spouse or common-law partner is the planholder; and (b) where the individual’s qualifying adjusted income for the taxation year, (i) does not exceed $20,000, 25 per cent, or (ii) exceeds $20,000 but does not exceed $40,000, the prescribed percentage.  R.S.O. 1990, c. I.2, s. 8 (4); 1993, c. 29, s. 6 (7); 2001, c. 23, s. 131 (7); 2004, c. 16, s. 3. Same (5) In determining the amount of a tax credit under subsection (3) for a taxation year, no amount may be claimed by an individual if a person who is a cohabiting spouse or common-law partner of the individual with whom the individual resides at the end of the taxation year is a senior on the last day of the taxation year.  1993, c. 29, s. 6 (8); 2001, c. 23, s. 131 (8); 2004, c. 16, s. 3. Rules for determining sales tax credits (6) In determining the amount of a sales tax credit under clause (3) (b), (3.1) (b) or (3.2) (b) for a taxation year, (a) no amount in respect of a person shall be included if another individual or senior has included an amount in respect of that person in determining the sales tax credit of that other individual or senior for the taxation year; (b) no amount may be claimed under subclause (3) (b) (i), (3.1) (b) (i) or (3.2) (b) (i) by an individual or senior in respect of whom another individual or senior has claimed an amount under clause (3) (b) or (3.1) (b); (c) no amount may be claimed by an individual or senior under subclause (3) (b) (iii) or (iv), (3.1) (b) (iii) or (iv) or (3.2) (b) (ii) or (iii) in respect of an individual who has claimed an amount under subclause (3) (b) (i); and (d) no amount may be claimed by or in respect of an individual who was, on December 31 in the taxation year, confined to a prison or similar institution and has been so confined for a period of, or periods the aggregate of which in the year was, more than six months.  2005, c. 31, Sched. 11, s. 6 (3). Who claims tax credits (7) If an individual has a cohabiting spouse or common-law partner with whom the individual resides on December 31 in a taxation year, any deduction from tax for the taxation year of an amount that would have been permitted but for this subsection by either of them under any of subsections (3), (3.1) and (4) shall be made by only one of them and shall include all amounts that would otherwise have been deductible from tax by either of them under those subsections.  1998, c. 34, s. 69 (7); 2001, c. 23, s. 131 (9); 2004, c. 16, s. 3. Property tax credit extension for 1998, certain taxpayers (7.1) For the purpose of clause (3) (a) or clause (3.1) (a), as it read before January 1, 2005, the amount of an individual’s 1998 municipal tax that is due in 1999 and paid by the due date may be used to determine the individual’s occupancy cost for 1998 or 1999, if the individual’s principal residence in 1998 was in an area of jurisdiction of a school board in a territory without municipal organization.  1999, c. 9, s. 120 (1); 2004, c. 16, s. 3; 2005, c. 31, Sched. 11, s. 6 (4). Property tax credit extension for 1999, certain taxpayers (7.2) For the purpose of clause (3) (a) or clause (3.1) (a), as it read before January 1, 2005, the amount of an individual’s 1999 municipal tax that is due in 2000 and paid by the due date may be used to determine the individual’s occupancy cost for 1999 or 2000, if the individual’s principal residence in 1999 was in an area of jurisdiction of a school board in a territory without municipal organization.  2000, c. 42, s. 55 (2); 2004, c. 16, s. 3; 2005, c. 31, Sched. 11, s. 6 (4). Extension of property tax credit for 2001, certain taxpayers (7.3) For the purpose of clause (3) (a) or clause (3.1) (a), as it read before January 1, 2005, the amount of an individual’s 2001 municipal tax that is due in 2002 and paid by the due date may be used to determine the individual’s occupancy cost for 2001 or 2002, if the individual’s principal residence in 2001 was located in a territory without municipal organization in an area of jurisdiction of a school board.  2002, c. 22, s. 108 (3); 2004, c. 16, s. 3; 2005, c. 31, Sched. 11, s. 6 (4). Deemed occupancy cost for students (8) Where, during a taxation year, the principal residence of an individual, or of the individual’s cohabiting spouse or common-law partner with whom the individual resides at the end of the taxation year, is in a students’ residence designated by the Provincial Minister for the taxation year, the total occupancy cost in respect of that principal residence for the individual, for the individual’s cohabiting spouse or common-law partner or for both of them, if they each had such a principal residence, is $25.  1993, c. 29, s. 6 (9); 1997, c. 19, s. 9 (2); 2001, c. 23, s. 131 (10); 2004, c. 16, s. 3. CSBIF tax credit (8.1) A taxpayer who has been issued one or more tax credit certificates under the Community Small Business Investment Funds Act, 1992 in respect of a taxation year may deduct from the amount of tax payable under this Act for the taxation year, before the deduction of any amounts to which the taxpayer is entitled under subsection (3), (3.1), (3.2), (4), (9), (15), (15.1), (15.2), (15.3), (15.4), (15.6) or (16), the aggregate of, (a) if the tax credit certificates were issued with respect to investments in shares issued by a corporation registered under Part II of the Community Small Business Investment Funds Act, 1992, the aggregate of, (i) the lesser of, (A) the total amount of the tax credits listed on all the tax credit certificates issued in respect of the taxation year and any previous taxation years, less the total amounts of all tax credits determined under this subclause for all previous taxation years, or (B) $4,150, and (ii) the amount by which, (A) the total of all amounts each of which is an amount determined under subclause (i) in respect of the taxpayer for any of the five taxation years immediately preceding the taxation year, exceeds, (B) the total of all amounts each of which is an amount deducted under this clause from the tax otherwise payable under this Act by the taxpayer for any of the five taxation years immediately preceding the taxation year; and (b) if the tax credit certificates were issued with respect to an investment in shares issued by one or more corporations registered under Part III of the Community Small Business Investment Funds Act, 1992, the lesser of, (i) the total amount of the tax credits listed on all the tax credit certificates issued in respect of that taxation year, or (ii) the maximum tax credit permitted for the taxation year in respect of investments made by a taxpayer in corporations registered under Part III of that Act.  1992, c. 18, s. 55 (3); 1994, c. 17, s. 99; 1996, c. 24, s. 13 (1, 2); 1996, c. 29, s. 9 (2); 1997, c. 43, Sched. B, s. 4 (4, 5); 1998, c. 34, s. 69 (8); 2001, c. 23, s. 131 (11); 2002, c. 22, s. 108 (4); 2004, c. 16, s. 3; 2005, c. 31, Sched. 11, s. 6 (5). Interpretation, maximum tax credit (8.1.1) The maximum tax credit permitted for a taxation year in respect of investments made by a taxpayer in corporations registered under Part III of the Community Small Business Investment Funds Act, 1992 is, (a) $700 for the 1991 taxation year; (b) $1,000 for each of the 1992, 1993, 1994 and 1995 taxation years; (c) for the 1996 taxation year the total of, (i) the lesser of $1,000 and the amount equal to 20 per cent of the equity capital received by the corporation from the taxpayer after 1995 and before May 7, 1996 for Class A shares issued by the corporation, other than any portion of the equity capital that was taken into consideration in determining the amount of a tax credit for the 1995 taxation year, and (ii) the lesser of, (A) the amount by which $525 exceeds the amount, if any, determined under subclause (i), and (B) the amount equal to 15 per cent of the equity capital received by the corporation from the taxpayer after May 6, 1996 and before March 2, 1997 for Class A shares issued by the corporation; (d) $525 for the 1997 taxation year; (e) $750 for each of the 1998, 1999 and 2000 taxation years; (f) for each taxation year ending after 2000 and before 2007, unless otherwise prescribed, the amount equal to the total of, (i) the lesser of $750 and the amount equal to 15 per cent of the equity capital received from the taxpayer during that taxation year or during the first 60 days of the following year by the corporations on the issue of Class A shares, and (ii) the lesser of $250 and the amount equal to 5 per cent of the equity capital received from the taxpayer during that taxation year or during the first 60 days of the following year by the corporations on the issue of Class A shares, if the shares were issued by the corporations as research oriented investment funds under subsection 16.1 (2) of the Community Small Business Investment Funds Act, 1992; (g) for each taxation year ending after 2006 and before 2009, unless otherwise prescribed, the amount equal to the total of, (i) the lesser of $1,125 and the amount equal to 15 per cent of the equity capital received from the taxpayer during that taxation year or during the first 60 days of the following year by the corporations on the issue of Class A shares, and (ii) the lesser of $375 and the amount equal to 5 per cent of the equity capital received from the taxpayer during that taxation year or during the first 60 days of the following year by the corporations on the issue of Class A shares, if the shares were issued by the corporations as research oriented investment funds under subsection 16.1 (2) of the Community Small Business Investment Funds Act, 1992; (h)  Repealed:  2008, c. 7, Sched. I, s. 3 (2). 1996, c. 24, s. 13 (3); 1997, c. 43, Sched. B, s. 4 (6); 1998, c. 34, s. 69 (9, 10); 2000, c. 42, s. 55 (3); 2004, c. 16, s. 3; 2005, c. 31, Sched. 11, s. 6 (6-8); 2008, c. 7, Sched. I, s. 3. No tax credit for 1997 (8.1.2) If an individual redeemed a Class A share of a corporation registered under Part III of the Community Small Business Investment Funds Act, 1992 during 1997, no tax credit may be deducted by or allowed to the individual under subsection (8.1) for the 1997 taxation year.  1998, c. 34, s. 69 (11); 2004, c. 16, s. 3. Exceptions (8.1.3) Subsection (8.1.2) does not apply to an individual for a taxation year if, (a) the original purchaser of the share was neither the individual nor a qualifying trust for the individual as defined in subsection 127.4 (1) of the Federal Act; (b) the individual, in the year the share is redeemed, becomes disabled and permanently unfit for work, becomes terminally ill or dies; (c) the original purchaser redeems the share within 60 days of its original issue and the tax credit certificate referred to in subsection 25 (5) of the Community Small Business Investment Funds Act, 1992 is returned to the corporation; or (d) the total amount of any tax credit allowed under subsection (8.1) in respect of the share has been repaid to the Minister.  1997, c. 43, Sched. B, s. 4 (7, 8); 2004, c. 16, s. 3. Idem, filing (8.2) A taxpayer who claims a deduction under subsection (8.1) shall file the tax credit certificates referred to in the subsection with the taxpayer’s annual return for the first taxation year for which the taxpayer claims the deduction.  1992, c. 18, s. 55 (3); 2004, c. 16, s. 3. Environmental trust tax credit (8.3) An individual who is a beneficiary of a qualifying environmental trust may deduct from tax otherwise payable under this Act for a taxation year an amount not exceeding the amount of the individual’s environmental trust tax credit for the year.  1998, c. 34, s. 69 (12); 2004, c. 16, s. 3. Amount of environmental trust tax credit (8.4) The amount of an individual’s environmental trust tax credit for a taxation year is the amount that would be determined under subsection 127.41 (1) of the Federal Act to be the amount of the individual’s “Part XII.4 tax credit” for the taxation year if the tax payable under Part XII.4 of the Federal Act by a qualifying environmental trust for a taxation year ending in the individual’s taxation year equalled the amount of tax payable by the trust for that year under section 2.1.  1998, c. 34, s. 69 (12); 2004, c. 16, s. 3. Designation by Provincial Minister (8.5) The Provincial Minister may designate students’ residences for the purposes of subsection (8).  1997, c. 19, s. 9 (3); 2004, c. 16, s. 3. (8.6) Repealed:  2003, c. 7, s. 12 (2). Political contribution tax credit (9) Every individual resident in Ontario on the last day of a taxation year may, subject to subsection (9.3), deduct from tax otherwise payable for the taxation year by the individual under this Act an amount in respect of contributions he or she made in the taxation year to candidates, constituency associations or parties registered under the Election Finances Act that is equal to the amount determined under subsection (9.1).  1998, c. 9, s. 81 (4); 2004, c. 16, s. 3. Amount (9.1) The amount determined under this subsection for a taxation year is, (a) if the total amount contributed in the taxation year does not exceed the first contribution level for the taxation year, 75 per cent of the total amount contributed; (b) if the total amount contributed in the taxation year exceeds the first but not the second contribution level for the taxation year, the sum of, (i) 75 per cent of the first contribution level for the taxation year, and (ii) 50 per cent of the amount by which the total amount contributed in the taxation year exceeds the first contribution level for the taxation year; (c) if the total amount contributed in the taxation year exceeds the second contribution level for the taxation year, the lesser of, (i) the tax credit limit for the taxation year, and (ii) the amount determined according to the following formula: (0.75 × A) + [0.50 × (B – A)] + [0.333 × (C – B)] where: “A” is the first contribution level for the taxation year, “B” is the second contribution level for the taxation year, and “C” is the total amount contributed in the taxation year. 1998, c. 9, s. 81 (4); 2004, c. 16, s. 3. Definitions (9.2) In subsection (9.1) and in this subsection, “first contribution level” means $300, multiplied by the indexation factor determined under section 40.1 of the Election Finances Act and rounded to the nearest dollar; (“premier niveau de contribution”) “second contribution level” means $1,000, multiplied by the indexation factor determined under section 40.1 of the Election Finances Act and rounded to the nearest dollar; (“deuxième niveau de contribution”) “tax credit limit” means $1,000, multiplied by the indexation factor determined under section 40.1 of the Election Finances Act and rounded to the nearest dollar. (“crédit d’impôt maximal”)  1998, c. 9, s. 81 (4); 2004, c. 16, s. 3. Receipts (9.3) Payment of each amount included in the total amount contributed shall be proved by filing with the Minister receipts that, (a) contain the information in the official receipt form provided by the Chief Electoral Officer; and (b) are signed by a recorded agent of the candidate, constituency association or party, as the case may be.  1998, c. 9, s. 81 (4); 2004, c. 16, s. 3; 2007, c. 15, s. 40. Refund (10) Subject to subsections (10.1) and (10.3), the Provincial Minister shall pay to an individual the amount, if any, by which the deduction to which the individual is entitled under this section for a taxation year exceeds the individual’s tax payable under this Act for the taxation year calculated without reference to this section.  1997, c. 43, Sched. B, s. 4 (9); 1998, c. 34, s. 69 (14); 2004, c. 16, s. 3. Use of refund to pay liabilities (10.1) If an individual is liable or about to become liable to make a payment to Her Majesty in right of Canada or Her Majesty in right of Ontario or another province, the Provincial Minister may apply all or part of the amount referred to in subsection (10) to pay that liability.  1997, c. 43, Sched. B, s. 4 (9); 1998, c. 34, s. 69 (15); 2004, c. 16, s. 3. (10.2) Repealed:  1998, c. 34, s. 69 (16). Donation of refund (10.3) If an individual indicates in the individual’s return of income tax for a taxation year that the individual wishes to make a gift to Her Majesty in right of Ontario of the amount referred to in subsection (10), or any portion of that amount, the Provincial Minister may apply the amount or the portion, as the case may be, or any lesser amount, for that purpose.  1997, c. 43, Sched. B, s. 4 (9); 2004, c. 16, s. 3. Effect of donation (10.4) An amount applied by the Provincial Minister for the purpose referred to in subsection (10.3) shall be deemed to have been paid to the individual at the time notice of an original assessment of tax payable for the year or a notification that no tax is payable by the individual for the year is sent to the individual.  1997, c. 43, Sched. B, s. 4 (9); 2004, c. 16, s. 3. Occupancy cost for two or more principal residences (11) An individual who has inhabited more than one principal residence in a taxation year shall, in calculating the individual’s occupancy cost, take into account only that portion of the individual’s total occupancy cost in the taxation year for each principal residence that is in the same ratio to the individual’s total occupancy cost in the taxation year for that principal residence as the number of days in the taxation year that the individual inhabited that principal residence is to the number of days for which such occupancy cost was paid for that principal residence, but no individual shall claim an occupancy cost for more than one principal residence during the same period of time.  R.S.O. 1990, c. I.2, s. 8 (11); 2004, c. 16, s. 3. Joint occupation (12) The occupancy cost of a principal residence inhabited by an individual in a taxation year with another person who is entitled under this section to deduct an amount under subsection (3), (3.1) or (3.2) in respect thereof shall be allocated to each of them according to the beneficial ownership of each of them in the principal residence or according to the portion of rent for the principal residence that was paid in respect of the occupation thereof by each of them in the taxation year.  1992, c. 25, s. 3 (12); 2004, c. 16, s. 3; 2005, c. 31, Sched. 11, s. 6 (9). Same (13) For the purposes of subsection (12), an individual who, by reason of subsection (7), deducts an amount referred to in clause (3) (a) or (3.1) (a) in respect of another person shall be deemed, (a) to have beneficial ownership in the principal residence equal to the total beneficial ownership held by both of them; and (b) to have paid rent for the principal residence in respect of the occupation thereof in the taxation year equal to the total rent paid by both of them in respect of the occupation of the principal residence in the taxation year.  R.S.O. 1990, c. I.2, s. 8 (13); 1992, c. 25, s. 3 (13); 2004, c. 16, s. 3. Imputed rent (14) Where an individual, or a person in respect of whom the individual deducts an amount referred to in clause (3) (a) or (3.1) (a) for the taxation year by reason of subsection (7), instead of paying full rent for the occupation of a principal residence that is not owned by either of them, furnishes work or services to the owner or lessee of the principal residence, the value of the benefit received from paying less than full rent may, for the purposes of determining occupancy cost, be included in the rent paid in respect of the principal residence to the extent that the value of the benefit is included in the income for the taxation year of the person who furnished the work or services, for the purpose of determining tax payable under Part I of the Federal Act for the taxation year.  R.S.O. 1990, c. I.2, s. 8 (14); 1992, c. 25, s. 3 (14); 2004, c. 16, s. 3. Co-operative education tax credit (15) An individual who is an eligible employer for a taxation year may deduct from tax otherwise payable under this Act for the taxation year an amount not exceeding the employer’s co-operative education tax credit determined under section 8.2 for the taxation year.  1997, c. 43, Sched. B, s. 4 (11); 2004, c. 16, s. 3. Graduate transitions tax credit (15.1) An individual who is an eligible employer for a taxation year ending after December 31, 1997 and before January 1, 2005 may deduct from tax otherwise payable under this Act for the taxation year an amount not exceeding the employer’s graduate transitions tax credit determined under section 8.1 for the taxation year.  2004, c. 31, Sched. 19, s. 5 (5). Workplace child care tax credit (15.2) An individual who is an eligible individual under section 8.3 for a taxation year ending after December 31, 1997 and before January 1, 2005 may deduct from tax otherwise payable under this Act for the taxation year an amount not exceeding the amount of his or her workplace child care tax credit determined under section 8.3 for the taxation year.  2004, c. 31, Sched. 19, s. 5 (6). Workplace accessibility tax credit (15.3) An individual who is an eligible employer under section 8.4 for a taxation year ending after December 31, 1997 and before January 1, 2005 may deduct from tax otherwise payable under this Act for the taxation year an amount not exceeding the amount of his or her workplace accessibility tax credit determined under section 8.4 for the taxation year.  2004, c. 31, Sched. 19, s. 5 (7). Educational technology tax credit (15.4) An individual who is an eligible individual under section 8.4.1 for a taxation year ending after December 31, 1999 and before January 1, 2005 may deduct from the amount of tax otherwise payable under this Act for the taxation year an amount not exceeding the amount of his or her educational technology tax credit determined under that section for the taxation year.  2004, c. 31, Sched. 19, s. 5 (8). Equity in education tax credit (15.5) An individual who is a qualifying taxpayer for the purposes of section 8.4.2 for a taxation year ending after December 31, 2001 and before January 1, 2003 may deduct from tax otherwise payable under this Act for the taxation year the total of all amounts each of which is the qualifying taxpayer’s share of the equity in education tax credit for an eligible child as determined under that section.  2001, c. 8, s. 40; 2003, c. 7, s. 12 (3); 2004, c. 16, s. 3. Ontario focused flow-through share tax credit (15.6) An eligible individual may deduct from the amount of his or her tax otherwise payable under this Act for a taxation year ending after December 31, 2000 an amount not exceeding the amount of his or her Ontario focused flow-through share tax credit determined under section 8.4.3 for the taxation year.  2001, c. 23, s. 131 (12); 2004, c. 16, s. 3. Ontario school bus safety tax credit (16) An individual who is an eligible individual under section 8.4.4 may deduct from the amount of tax otherwise payable under this Act for a taxation year ending after June 17, 2002 and commencing before January 1, 2006 an amount not exceeding the amount of his or her Ontario school bus safety tax credit determined under section 8.4.4 for the taxation year.  2002, c. 22, s. 108 (5); 2004, c. 16, s. 3. Apprenticeship training tax credit (16.1) An individual who is an eligible employer under section 8.4.5 may deduct from the amount of tax otherwise payable under this Act for a taxation year ending after May 18, 2004 an amount not exceeding the amount of his or her apprenticeship training tax credit determined under section 8.4.5 for the taxation year.  2004, c. 31, Sched. 19, 5 (9). More than one taxation year in the calendar year (17) If an individual or someone on his or her behalf files returns under the Federal Act in respect of the individual’s income for more than one taxation year ending in the same calendar year, the following rules apply for the purposes of this section: 1. No deduction may be claimed or allowed under this section in a return filed pursuant to an election made under subsection 70 (2), 104 (23) or 150 (4) of the Federal Act. 2. No deduction, other than a deduction claimed under any of subsections (15), (15.1), (15.2), (15.3), (15.4), (16) and (16.1), may be claimed or allowed under this section in a return filed on behalf of the individual by a trustee in bankruptcy under paragraph 128 (2) (e) or (h) of the Federal Act. 3. Any deduction to which the individual may be entitled under this section, other than a deduction claimed under any of subsections (15), (15.1), (15.2), (15.3), (15.4), (16) and (16.1), shall be claimed only for the last taxation year ending in or coinciding with the calendar year. 4. The individual may determine his or her occupancy cost for the last taxation year ending in or coinciding with the calendar year as the amount that would be his or her occupancy cost for the whole calendar year, excluding any portion of the occupancy cost that has been taken into account by the individual’s spouse or common-law partner in computing the amount of a tax credit described in clause (3) (a), (3.1) (a) or (3.2) (a) for the calendar year. 5. The individual may calculate the deduction to which he or she is entitled under subsection (9) as though the reference in that subsection to “contributions he or she made in the taxation year to candidates, constituency associations or parties” read as if it were a reference to contributions he or she made to any of them in the calendar year. 6. The individual shall determine his or her adjusted income for the taxation year for the purposes of this section as if the taxation year were the full calendar year. 7. A deduction under any of subsections (15), (15.1), (15.2), (15.3), (15.4), (16) and (16.1) may be claimed for the taxation year in which the individual becomes eligible for the deduction and may be claimed in a return filed on behalf of the individual by a trustee in bankruptcy under paragraph 128 (2) (e) or (h) of the Federal Act if the individual becomes eligible for the deduction during the period when the trustee is deemed to be acting as agent for the individual for the purposes of the Federal Act. 8. If a deduction under any of subsections (15), (15.1), (15.2), (15.3), (15.4), (16) and (16.1) is claimed in a return filed by a trustee in bankruptcy under paragraph 128 (2) (e) or (h) of the Federal Act, no deduction under that subsection in respect of the same expenditures may be claimed in any other return filed in respect of the individual’s income. 9. No amount may be deducted by an individual under subsection (15.6) in respect of expenditures incurred or deemed to be incurred by the individual in a taxation year during which the individual was at any time bankrupt, unless the individual was discharged absolutely from bankruptcy before the end of the taxation year.  1997, c. 43, Sched. B, s. 4 (15, 17, 18); 1998, c. 34, s. 69 (19-23); 1999, c. 9, s. 120 (2); 2001, c. 23, s. 131 (13); 2002, c. 22, s. 108 (6-9); 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 5 (10-13); 2005, c. 5, s. 33 (2); 2005, c. 31, Sched. 11, s. 6 (10). Application for tax credit (18) The Provincial Minister may allow a deduction or an additional deduction under this section to an individual for a taxation year after 1984, (a) if the individual makes a claim to the Provincial Minister that he or she is entitled to the deduction or additional deduction in excess of the amount of any deduction previously allowed under this section for the taxation year; (b) if the claim for the deduction or additional deduction is not made in connection with or for the same taxation year as a remission referred to in subsection 28 (1) made under the Financial Administration Act (Canada); and (c) if the Provincial Minister is satisfied that the individual is entitled to the deduction or additional deduction.  1998, c. 5, s. 3; 2004, c. 16, s. 3. Same (19) Where the Provincial Minister allows a deduction or an additional deduction under subsection (18), he or she shall apply the amount of the deduction or additional deduction in the manner described in subsection (10).  1998, c. 5, s. 3; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 18, s. 55 (2, 3) - 15/10/1991; 1992, c. 25, s. 3 (1) - 10/12/1992; 1992, c. 25, s. 3 (3, 5, 7, 9, 13, 14) - 1/01/1992; 1992, c. 25, s. 3 (12) - 1/01/1993; 1993, c. 29, s. 6 (1-9) - 1/01/1993; 1994, c. 17, s. 99 - 20/05/1993; 1996, c. 1, Sched. C, s. 8 (1) - 1/04/1996; 1996, c. 24, s. 13 (1) - 1/01/1992; 1996, c. 24, s. 13 (2, 3) - 1/01/1996; 1996, c. 29, s. 9 (1, 2) - 1/01/1996; 1997, c. 19, s. 9 (1, 2) - 1/01/1996; 1997, c. 19, s. 9 (3) - 10/10/1997; 1997, c. 43, Sched. B, s. 4 (2, 4, 7, 13, 15) - 1/01/1997; 1997, c. 43, Sched. B, s. 4 (5, 6, 8) - 7/05/1997; 1997, c. 43, Sched. B, s. 4 (9) - 18/12/1997; 1997, c. 43, Sched. B, s. 4 (11, 18) - 1/01/1998; 1998, c. 5, s. 3 - 26/06/1998; 1998, c. 34, s. 69 (1,3, 7-11, 14-16, 18, 21) - 1/01/1998; 1998, c. 34, s. 69 (4, 12) - 19/02/1997; 1998, c. 9, s. 81 (1, 2, 4) - 1/01/1999; 1999, c. 9, s. 120 (1) - 1/01/1998; 1999, c. 9, s. 120 (2) - 1/01/1999 2000, c. 42, s. 55 (1, 2, 4) - 1/01/2000; 2000, c. 42, s. 55 (3)
- 1/01/2001 2001, c. 8, s. 40
- 1/01/2002; 2001, c. 23, s. 131 (1, 3-10) - 1/01/2001; 2001, c. 23, s. 131 (2)
- 1/01/2002; 2001, c. 23, s. 131 (11-13) - 1/01/2000 2002, c. 22, s. 108 (1, 2) - 1/01/2003; 2002, c. 22, s. 108 (3)
- 1/01/2001; 2002, c. 22, s. 108 (4-9) - 9/12/2002 2003, c. 4, s. 11 (1, 2)
- 1/07/2003; 2003, c. 7, s. 12 (1, 2)
- 18/12/2003; 2003, c. 7, s. 12 (3)
- 1/01/2003 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 29, s. 7
- 1/01/2004; 2004, c. 31, Sched. 19, s. 5 (1) - 18/06/2002; 2004, c. 31, Sched. 19, s. 5 (2, 9-13) - 18/05/2004; 2004, c. 31, Sched. 19, s. 5 (3, 4) - 1/01/2004; 2004, c. 31, Sched. 19, s. 5 (5-8) - 1/01/2005 2005, c. 5, s. 33 (1, 2)
- 9/03/2005; 2005, c. 31, Sched. 11, s. 6 (1-5, 9, 10) - 1/01/2005; 2005, c. 31, Sched. 11, s. 6 (6-8) - 15/12/2005 2006, c. 33, Sched. N, s. 4 (1-4) - 1/01/2006; 2006, c. 33, Sched. Z.3, s. 14 (1, 2) - 1/01/2009 2007, c. 7, Sched. 17, s. 1 - 17/05/2007; 2007, c. 8, s. 212
- see Table of Public Statute Provisions Repealed Under Section 10.1 of the Legislation Act, 2006 - 31/12/2017; 2007, c. 15, s. 40 (1)
- 4/06/2007 2008, c. 7, Sched. I, s. 3 (1, 2) - 1/01/2007; 2008, c. 19, Sched. I, s. 1 (1-3) - 1/01/2008