hordruma/ontario_laws_and_regs huggingface dataset:
3.1 (1) The following is the amount of the Ontario Health Premium payable by an individual for a taxation year: 1. If the individual’s taxable income for the year does not exceed $20,000, the individual’s Ontario Health Premium for the year is nil. 2. If the individual’s taxable income for the year exceeds $20,000 but does not exceed $36,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, 0.06 × A in which, “A” is the lesser of $5,000 and the amount of the individual’s taxable income in excess of $20,000 for the year. 3. If the individual’s taxable income for the year exceeds $36,000 but does not exceed $48,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, B + (0.06 × C) in which, “B” is $300, and “C” is the lesser of $2,500 and the amount of the individual’s taxable income in excess of $36,000 for the year. 4. If the individual’s taxable income for the year exceeds $48,000 but does not exceed $72,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, D + (0.25 × E) in which, “D” is $450, and “E” is the lesser of $600 and the amount of the individual’s taxable income in excess of $48,000 for the year. 5. If the individual’s taxable income for the year exceeds $72,000 but does not exceed $200,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, F + (0.25 × G) in which, “F” is $600, and “G” is the lesser of $600 and the amount of the individual’s taxable income in excess of $72,000 for the year. 6. If the individual’s taxable income for the year exceeds $200,000, the individual’s Ontario Health Premium for the year is the amount calculated using the formula, H + (0.25 × J) in which, “H” is $750, and “J” is the lesser of $600 and the amount of the individual’s taxable income in excess of $200,000 for the year. 2004, c. 29, s. 4. Bankruptcy (2) For the purposes of subsection (1), if an individual is bankrupt at any time in a year, (a) the individual shall be deemed to have only one taxation year in the year, and that taxation year begins on January 1 and ends on December 31; and (b) the individual’s taxable income for the taxation year shall be deemed to be the total amount of the individual’s taxable income for the year.  2004, c. 29, s. 4. Death (3) For the purposes of subsection (1), the taxable income of an individual who dies in a particular year does not include income that is reported in a return filed as a result of an election made under subsection 70 (2), 104 (23) or 150 (4) of the Federal Act.  2004, c. 29, s. 4. Transition, 2004 (4) The amount of the Ontario Health Premium payable by an individual for a taxation year that ends on or before December 31, 2004 is 50 per cent of the amount otherwise calculated under subsection (1).  2004, c. 29, s. 4. Section Amendments with date in force (d/m/y) 2004, c. 29, s. 4
- 1/01/2004 Calculation of income tax
55 (1) For any of the following purposes, the Minister of Finance and any person employed by the Crown who is engaged, directly or indirectly, in the development and evaluation of tax policy for the Crown may communicate information and material obtained in the course of his or her duties, or allow it to be communicated, to another person employed by the Crown or may receive information and material in the course of his or her duties from another person employed by the Crown: 1. For use in developing or evaluating tax policy for the Crown. 2. For use in developing or evaluating a program that confers a benefit. 3. For use in the administration or enforcement of an Act described in subsection (2) or another Act that imposes a tax or confers a benefit.  2007, c. 7, Sched. 17, s. 8. Same (2) Subsection (1) applies despite any provision in an Act administered by the Minister of Finance or the Minister of Revenue or in an Act under which the Minister of Finance or the Minister of Revenue exercises powers or performs duties as assigned to him or her under the Executive Council Act.  2007, c. 7, Sched. 17, s. 8. Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 17, s. 8 - 17/05/2007 ______________  Français