20 (1) Except as otherwise provided in subsection (9), an individual may deduct in computing his or her tax payable under this Division for a taxation year a tax credit equal to the amount, if any, by which twice the individual’s personal amount for the year exceeds the amount of tax otherwise payable by the individual for the year.  2007, c. 11, Sched. A, s. 20 (1). Who includes amount in respect of qualified dependant, etc. (2) If an individual resides with a cohabiting spouse or common-law partner on December 31 in the taxation year and if the individual’s income for the year exceeds the income of the cohabiting spouse or common-law partner for the year, the individual may include an eligible amount in his or her personal amount for the taxation year with respect to a person who is, (a) a qualified dependant at any time in the taxation year in respect of whom the individual or the cohabiting spouse or common-law partner was an eligible individual; or (b) a dependant of the individual or the cohabiting spouse or common-law partner who has a mental or physical infirmity.  2007, c. 11, Sched. A, s. 20 (2). Same, taxation years after 2021 (2.1) For the purposes of subsection (2), for a taxation year ending after December 31, 2021, if an individual resides, on December 31 in the taxation year, with a person who is the cohabiting spouse or common-law partner of the individual, the following rules apply: 1. The individual’s income for the taxation year is deemed to be nil if the individual is a bankrupt at any time in the calendar year containing the taxation year. 2. The income of the spouse or common-law partner for the taxation year is deemed to be nil if that person is a bankrupt at any time in the calendar year containing the taxation year. 2021, c. 40, Sched. 21, s. 3 (1). Personal amount (3) An individual’s personal amount for a taxation year is the amount calculated using the formula: A + B + C in which, “A” is the amount of the individual’s basic reduction for the year, “B” is the sum of all amounts each of which is an eligible amount for the year for a dependant of the individual who was under 18 years of age at any time in the year, and “C” is the sum of all amounts each of which is an eligible amount for the year in respect of a dependant of the individual who has a mental or physical infirmity. 2007, c. 11, Sched. A, s. 20 (3); 2017, c. 8, Sched. 30, s. 3 (1). Basic reduction (4) An individual’s basic reduction for a taxation year is $205 multiplied by the individual’s Ontario allocation factor for the year. 2017, c. 8, Sched. 30, s. 3 (2). Eligible amount, dependant (5) The eligible amount for a dependant described in subsection (3) for a taxation year is $379 multiplied by the Ontario allocation factor for the year of the individual mentioned in subsection (3). 2017, c. 8, Sched. 30, s. 3 (2). Rules, dependants (6) An individual may include an amount in respect of a dependant in the calculation of “B” in subsection (3) for a taxation year only if, (a) the dependant was a qualified dependant at any time in the year; and (b) the individual or the individual’s cohabiting spouse or common-law partner, if any, with whom the individual resided on December 31 in the 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 year, or (ii) at the end of the year, in any other case.  2007, c. 11, Sched. A, s. 20 (6). Rules, dependants with a mental or physical infirmity (7) Subject to subsection (8), an individual may include an eligible amount in respect of a dependant who has a mental or physical infirmity in the calculation of “C” in subsection (3) for a taxation year only if no other person has included an eligible amount in respect of the dependant in the calculation of “B” or “C” in subsection (3) in the determination of that person’s personal amount for the year and, (a) if the dependant had reached 18 years of age by December 31 in the year, the individual or the individual’s cohabiting spouse or common-law partner, if any, with whom the individual resided on that day is entitled to a deduction in respect of the dependant under subsection 9 (4), (5), (6), (6.1) or (13) for the year; (b) if the dependant had not reached 18 years of age by December 31 in the year, the individual or the individual’s cohabiting spouse or common-law partner, if any, with whom the individual resided on that day is entitled to a deduction in respect of the dependant under subsection 9 (13) or would have been entitled to a deduction in respect of the dependant under subsection 9 (5), (6) or (6.1) for the year if the dependant had reached 18 years of age by December 31 in the year; or (c) if the dependant is the individual’s cohabiting spouse or common-law partner at any time in the year, is entitled to a deduction under subsection 9 (12) for the year and is transferring some or all of the deduction to the individual under subsection 9 (17).  2007, c. 11, Sched. A, s. 20 (7); 2008, c. 7, Sched. S, s. 4 (1-3); 2017, c. 34, Sched. 40, s. 4 (1, 2). Rules, non-cohabiting spouses, etc. (8) If two individuals who are not cohabiting spouses or common-law partners are each entitled to deduct and are deducting an amount under subsection 9 (6), (6.1) or (13) for a taxation year in respect of the same dependant who is at least 19 years old, the following rules apply: 1. The individual who is deducting more than 50 per cent of the amount deductible under subsection 9 (6), (6.1) or (13) in respect of the dependant may include an amount in respect of the dependant in the calculation of “C” in subsection (3) for the year. 2. If each individual is deducting 50 per cent of the amount deductible under subsection 9 (6), (6.1) or (13) 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 “C” in subsection (3) for the year. 3. For the purposes of paragraphs 1 and 2, for a taxation year ending after December 31, 2021, if only one of the two individuals is a bankrupt at any time during the calendar year containing the taxation year, the following rules apply: i. The individual who is a bankrupt is deemed to be deducting less than 50 per cent of the amount deductible under subsection 9 (6), (6.1) or (13) in respect of the dependant. ii. The individual who is not a bankrupt is deemed to be deducting more than 50 per cent of the amount deductible under subsection 9 (6), (6.1) or (13) in respect of the dependant. 2007, c. 11, Sched. A, s. 20 (8); 2008, c. 7, Sched. S, s. 4 (4-6); 2017, c. 34, Sched. 40, s. 4 (3); 2021, c. 40, Sched. 21, s. 3 (2). Exception (9) No tax credit may be deducted under this section for a taxation year by an individual if, (a) the individual’s tax payable under Part I of the Federal Act for the taxation year is determined under Division E.1 of that Part; (b) the individual is not resident in Canada at the beginning of the taxation year; (c) the individual is not resident in Canada, (i) at any time in the calendar year containing the taxation year, or (ii) if the individual dies in the taxation year, at any time in the period that begins on the first day of the calendar year containing the taxation year and ends on the last day of the taxation year; (d) the individual is not resident in Ontario on the last day of the taxation year; (e) the individual is a bankrupt at any time in the calendar year containing the taxation year; (f) the individual’s tax return for the taxation year is filed on the individual’s behalf by a trustee in bankruptcy under paragraph 128 (2) (e) or (h) of the Federal Act; or (g) the individual is a trust referred to in subdivision k of Division B of Part I of the Federal Act. 2021, c. 40, Sched. 21, s. 3 (3). Definitions (10) In this section, “eligible individual” has the meaning assigned by section 122.6 of the Federal Act; (“particulier admissible”) “qualified dependant” has the meaning assigned by section 122.6 of the Federal Act; (“personne à charge admissible”) “tax otherwise payable” means, in respect of an individual for a taxation year, the amount of tax that would be payable under this Division by the individual for the year if that amount were determined without reference to this section and sections 21, 21.1 and 22. (“impôt payable par ailleurs”)  2007, c. 11, Sched. A, s. 20 (10); 2011, c. 9, Sched. 40, s. 2; 2018, c. 17, Sched. 42, s. 4. Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 4 (1-6) - 01/01/2009 2009, c. 18, Sched. 28, s. 6 (1, 2) - 01/01/2009 2010, c. 1, Sched. 29, s. 1 - 01/01/2009 2011, c. 9, Sched. 40, s. 2 - 12/05/2011 2017, c. 8, Sched. 30, s. 3 (1, 2) - 01/01/2017; 2017, c. 34, Sched. 40, s. 4 (1-3) - 14/12/2017 2018, c. 17, Sched. 42, s. 4 - 06/12/2018 2021, c. 40, Sched. 21, s. 3 (1, 2) - 09/12/2021; 2021, c. 40, Sched. 21, s. 3 (3) - 01/01/2022