103.0.1 (1) In this section, and subject to the regulations made by the Minister of Finance, “eligible cash payment for specialized transportation services” means, subject to subsection (2), a payment made to a qualified Ontario transit organization for specialized transportation services, other than a payment for an eligible electronic payment card, an eligible public transit pass, an eligible prescribed transit access method or an eligible single-use payment ticket, (a) for which an itemized receipt is issued, and (b) that permits the individual who made the payment to use the specialized transportation services of a qualified Ontario transit organization on a single occasion; (“paiement comptant admissible pour services de transport adapté”) “eligible electronic payment card” means, subject to subsection (2), an electronic payment card that is issued by or on behalf of a qualified Ontario transit organization if, (a) a qualified Ontario transit organization records and provides a receipt for the cost and usage of the electronic payment card, and (b) the electronic payment card identifies the right of the individual who is the holder or owner of the card to use Ontario public transit services of a qualified Ontario transit organization; (“carte de paiement électronique admissible”) “eligible individual” for a taxation year means an individual, other than a trust, who, (a) was resident in Ontario on the last day of the year, and (b) was at least 65 years old on the last day of the preceding taxation year; (“particulier admissible”) “eligible prescribed transit access method” means a method, prescribed by the Minister, by which an individual has the right, other than by the use of an eligible cash payment for specialized transportation services, an eligible electronic payment card, an eligible public transit pass or an eligible single-use payment ticket, to use Ontario public transit services of a qualified Ontario transit organization specified by the Minister; (“mode prescrit admissible d’accès au transport”) “eligible public transit pass” means, subject to subsection (2), a document that is issued by or on behalf of a qualified Ontario transit organization and that identifies the right of the individual who is the holder or owner of the document to use Ontario public transit services of a qualified Ontario transit organization on more than one occasion during a period of at least one day; (“laissez-passer de transport en commun admissible”) “eligible single-use payment ticket” means, subject to subsection (2), a document that is issued by or on behalf of a qualified Ontario transit organization, (a) for which an itemized receipt is issued, and (b) that identifies the right of the individual who is the holder or owner of the document to use Ontario public transit services of a qualified Ontario transit organization on a single occasion; (“ticket de paiement à usage unique admissible”) “Ontario public transit services” means services offered to the general public (other than a charter service or a service that is part of a tour) for transporting individuals from a place in Ontario to another place by means of bus, subway, train or tram, and in respect of which it can reasonably be expected that those individuals would return daily to the place of their departure, and includes any specialized transportation services even if the specialized transportation services are not offered to the general public or are offered by means other than bus, subway, train or tram; (“services ontariens de transport en commun”) “qualified Ontario transit organization” means a specified entity that is authorized under a law of Canada or Ontario to carry on a business that is the provision of Ontario public transit services and does so through a permanent establishment in Ontario; (“organisme de transport ontarien admissible”) “specialized transportation service provider” has the same meaning as in Part IV of Ontario Regulation 191/11 (Integrated Accessibility Standards) made under the Accessibility for Ontarians with Disabilities Act, 2005; (“fournisseur de services de transport adapté”) “specialized transportation services” has the same meaning as in Part IV of Ontario Regulation 191/11 made under the Accessibility for Ontarians with Disabilities Act, 2005; (“services de transport adapté”) “specified entity” means, (a) a division, department or agency of the Government of Ontario or of a municipality in Ontario, the primary purpose of which is to provide Ontario public transit services, (b) a person that provides Ontario public transit services on behalf of a person described in clause (a), or (c) a specialized transportation service provider. (“entité déterminée”) 2017, c. 17, Sched. 2, s. 2; 2017, c. 34, Sched. 40, s. 9 (1). Rules re documents issued by qualified Ontario transit organizations to seniors (2) The following rules apply for the purposes of this section: 1. If a qualified Ontario transit organization accepts payments, for specialized transportation services, of the sort described in the definition of “eligible cash payment for specialized transportation services” in subsection (1) and does so using a fare price that is specifically offered to individuals who are seniors, a payment by a senior to the qualified Ontario transit organization is only an eligible cash payment for specialized transportation services for the purposes of this section if it is a payment of a fare price that is specifically offered to individuals who are seniors. 2. If documents described in the definition of “eligible public transit pass” in subsection (1) are issued by or on behalf of a qualified Ontario transit organization and the documents are specifically for use by individuals who are seniors, a document of a senior issued by or on behalf of the qualified Ontario transit organization is only an eligible public transit pass for the purposes of this section if it is a document that is specifically for use by individuals who are seniors. 3. If an electronic payment card described in the definition of “eligible electronic payment card” in subsection (1) is issued by or on behalf of a qualified Ontario transit organization and the electronic payment card permits the payment of a special fare for seniors, an electronic payment card of a senior is only an eligible electronic payment card for the purposes of this section if it is an electronic payment card that can only be used to pay the special fare for seniors. 4. If documents described in the definition of “eligible single-use payment ticket” in subsection (1) are issued by or on behalf of a qualified Ontario transit organization and the documents are specifically for use by individuals who are seniors, a document of a senior issued by or on behalf of the qualified Ontario transit organization is only an eligible single-use payment ticket for the purposes of this section if it is a document that is specifically for use by individuals who are seniors. 5. The determination of whether or not a person is a senior for the purpose of paying a fare price that is specifically offered to individuals who are seniors is within the discretion of the qualified Ontario transit organization accepting payment of the fare price. 6. The determination of whether or not a person is a senior for the purpose of using a pass, card or ticket that is specifically for use by individuals who are seniors is within the discretion of the qualified Ontario transit organization issuing the pass, card or ticket. 2017, c. 17, Sched. 2, s. 2. Ontario seniors’ public transit tax credit (3) An individual who is an eligible individual for a taxation year ending after December 31, 2016 may claim an amount in respect of and not exceeding the amount of his or her Ontario seniors’ public transit tax credit equal to the lesser of, (a) $225 for a taxation year ending after December 31, 2016 and before January 1, 2018, and $450 for a taxation year ending after December 31, 2017; and (b) the amount calculated using the formula, A × (B - C) in which, “A” is 15 per cent, “B” is the total of all amounts each of which is the portion of the cost of any of the items listed in subsection (4) that, (a) was paid for by the individual, and (b) is attributable to the individual’s use of Ontario public transit services during the period described in subsection (5), “C” is the total of all amounts each of which is the amount of a reimbursement, allowance or any other form of assistance that the individual is or was entitled to receive in respect of an amount included in computing the value of “B” (other than an amount that is included in computing the income for any taxation year of the individual and that is not deductible in computing the taxable income of the individual). 2017, c. 17, Sched. 2, s. 2; 2017, c. 34, Sched. 40, s. 9 (2). Items (4) The items referred to in the description of “B” in subsection (3) are, (a) an eligible cash payment for specialized transportation services; (b) an eligible electronic payment card; (c) an eligible public transit pass; (d) an eligible single-use payment ticket; and (e) a fare medium of an eligible prescribed transit access method. 2017, c. 17, Sched. 2, s. 2. Period of use (5) The period of use referred to in the description of “B” in subsection (3) is, (a) in respect of a taxation year ending after December 31, 2016 and before January 1, 2018, the period from July 1, 2017 to December 31, 2017; and (b) in respect of a taxation year ending after December 31, 2017, the year. 2017, c. 17, Sched. 2, s. 2. Part-year residents (6) An individual who is an eligible individual for a taxation year and who is resident in Canada for only part of the year is entitled to claim for the year only the amount the individual would be entitled to claim for the year under this section that can reasonably be considered wholly applicable to any period in the year throughout which the individual was resident in Canada, computed as though that period were the whole taxation year, except that the amount that may be claimed under this section shall not exceed the amount that the individual would have been entitled to claim under this section if the individual had been resident in Canada throughout the year. 2017, c. 17, Sched. 2, s. 2. Bankruptcy (7) For a taxation year ending before January 1, 2022, an individual who becomes bankrupt in a calendar year is entitled to claim, for each taxation year that ends in the calendar year, only such amounts as the individual is entitled to claim under this section for the taxation year as can reasonably be considered wholly applicable to the taxation year, and the sum of all amounts that may be claimed under this section for all taxation years of the individual ending in a calendar year shall not exceed the total amount that the individual would have been entitled to claim under this section in respect of the calendar year if the individual had not become bankrupt. 2017, c. 17, Sched. 2, s. 2; 2021, c. 40, Sched. 21, s. 8 (1). Same (7.1) The amount of “B” described in subsection (3) in respect of an individual for a taxation year that ends after December 31, 2021 is deemed to be nil if the individual is a bankrupt in the calendar year containing the taxation year. 2021, c. 40, Sched. 21, s. 8 (2). Minister’s regulations (8) The Minister of Finance may make regulations, (a) deeming organizations to be qualified Ontario transit organizations despite the definition in subsection (1); (b) clarifying the meaning of the terms defined in subsection (1). 2017, c. 17, Sched. 2, s. 2. Section Amendments with date in force (d/m/y) 2017, c. 17, Sched. 2, s. 2 - 01/06/2017; 2017, c. 34, Sched. 40, s. 9 (1, 2) - 14/12/2017 2021, c. 40, Sched. 21, s. 8 (1, 2) - 09/12/2021 Ontario childcare access and relief from expenses tax credit