1. (1) For the purposes of section 7 of the Act, the individual’s personal amount for the 1991 taxation year is determined by the formula, $167 + A + B where, “A” is the total of $350 for each child who is a dependant of the individual and who was under eighteen years of age at any time in the taxation year, and “B” is the total of $350 for each infirm or disabled dependant of the individual. O. Reg. 104/92, s. 1; O. Reg. 18/93, s. 1 (1). (1.1) For the purposes of section 7 of the Act, the individual’s personal amount for the 1992 taxation year is determined by the formula, $175 + A + B where, “A” is the total of $375 for each child who is a dependant of the individual and who was under eighteen years of age at any time in the taxation year, and “B” is the total of $375 for each infirm or disabled dependant of the individual. O. Reg. 18/93, s. 1 (2); O. Reg. 281/94, s. 1 (1). (1.2) For the purposes of section 7 of the Act, the individual’s personal amount for the 1993, 1994 and 1995 taxation years is determined by the formula, $205 + A + B where, “A” is the total of $395 for each child who is a dependant of the individual and who was under eighteen years of age at any time in the taxation year, and “B” is the total of $395 for each infirm or disabled dependant of the individual. O. Reg. 281/94, s. 1 (2); O. Reg. 20/97, s. 1 (1). (1.3) For the purposes of section 7 of the Act, the individual’s personal amount for the 1996 taxation year is determined by the formula, $198 + A + B where, “A” is the total of $382 for each child who is a dependant of the individual and who was under 18 years of age at any time in the taxation year, and “B” is the total of $382 for each infirm or disabled dependant of the individual. O. Reg. 20/97, s. 1 (2). (1.4) For the purposes of section 7 of the Act, the individual’s personal amount for the 1997 taxation year is determined by the formula, $171 + A + B where, “A” is the total of $334 for each child who is a dependant of the individual and who was under 18 years of age at any time in the taxation year, and “B” is the total of $334 for each infirm or disabled dependant of the individual. O. Reg. 401/97, s. 1 (1). (1.5) For the purposes of section 7 of the Act, the individual’s personal amount for the 1998 and each subsequent taxation year is the amount determined by the formula, A + B + C where, “A” is the individual’s basic reduction for the taxation year, “B” is the total of the eligible amounts for children who are dependants of the individual and who were under 18 years of age at any time in the taxation year, and “C” is the total of the eligible amounts for infirm or disabled dependants of the individual. O. Reg. 447/99, s. 1. (1.6) For the purposes of subsection (1.5), an individual’s basic reduction is the following amount for the taxation year indicated: 1. $160.50 for the 1998 taxation year. 2. $160 for the 1999 taxation year. 3. $156 for the 2000 taxation year. 4. $152 for each subsequent taxation year. O. Reg. 556/00, s. 1. (1.7) For the purposes of subsection (1.5), the eligible amount for each child described in that subsection and for each infirm or disabled dependant of the individual is the following amount for the taxation year indicated: 1. $328 for the 1998 taxation year. 2. $325 for the 1999 taxation year. 3. $317 for the 2000 taxation year. 4. $309 for each subsequent taxation year. O. Reg. 556/00, s. 1. (2) An individual may include an amount in respect of a dependant in the calculation of “A” for a taxation year under subsection (1.2), (1.3), (1.4) or (1.5) only if, (a) the dependant was a qualified dependant at any time in the taxation year; and (b) the individual or the individual’s cohabiting spouse, if any, with whom the individual resided on December 31 of the taxation year was the eligible individual in respect of the dependant, (i) immediately before the dependant ceased to be a qualified dependant of the eligible individual, and the dependant did not become the qualified dependant of any other eligible individual during the taxation year, or (ii) at the end of the taxation year, in any other case. O. Reg. 20/97, s. 1 (3); O. Reg. 401/97, s. 1 (2). (3) An individual may include an amount in respect of an infirm or disabled dependant in the calculation of “B” for a taxation year under subsection (1.2), (1.3), (1.4) or (1.5) only if, (a) no other person has included an amount in respect of the dependant in determining the amount included in “A” or “B” in the calculation of his or her personal amount for the taxation year; (b) subject to subsection (4), the individual or the individual’s cohabiting spouse, if any, with whom the individual resided on December 31 of the taxation year, is deducting an amount under subsection 118.3 (2) or paragraph 118 (1) (b) or (d) of the Federal Act for the taxation year in respect of the dependant; and (c) the dependant, if he or she is the individual’s cohabiting spouse at any time in the taxation year, is entitled to deduct an amount under subsection 118.3 (1) of the Federal Act for the taxation year and is transferring some or all of the amount of the deduction to the individual under section 118.8 of the Federal Act. O. Reg. 281/94, s. 1 (6); O. Reg. 46/96, s. 1; O. Reg. 20/97, s. 1 (4); O. Reg. 401/97, s. 1 (3). (4) If two individuals who are not cohabiting spouses are each entitled to deduct and are deducting an amount under subsection 118.3 (2) or paragraph 118 (1) (d) of the Federal Act for the taxation year in respect of the same dependant who is 19 years of age or older, the following rules apply: 1. The individual who is deducting more than 50 per cent of the amount deductible under subsection 118.3 (2) or paragraph 118 (1) (d) of the Federal Act in respect of the dependant may include an amount in respect of the dependant in the calculation of “B” for the taxation year. 2. If each individual is deducting 50 per cent of the amount deductible under subsection 118.3 (2) or paragraph 118 (1) (d) of the Federal Act in respect of the dependant, only the individual with the lower income may include an amount in respect of the dependant in the calculation of “B” for the taxation year. O. Reg. 281/94, s. 1 (8); O. Reg. 20/97, s. 1 (5).