104.1 (1) In this section, “adjusted income” has the meaning assigned by subsection 98 (1); (“revenu rajusté”) “cohabiting spouse or common-law partner” means, in respect of an eligible senior for a taxation year, the person who, on December 31 of the previous year, was the individual’s qualifying spouse or qualifying common-law partner under subsection 98 (6); (“conjoint ou conjoint de fait visé”) “designated principal residence” means, in respect of an eligible senior, a principal residence of the eligible senior, the eligible senior’s cohabiting spouse or common-law partner or both of them, that is designated by the individual in the prescribed manner; (“résidence principale désignée”) “eligible senior” means an individual who is an eligible senior under subsection (2); (“personne âgée admissible”) “individual” does not include a person described in clause 84 (2) (c); (“particulier”) “municipal tax” means an amount that is municipal tax for the purposes of determining occupancy cost under section 98; (“impôts municipaux”) “principal residence” has the meaning assigned by subsection 98 (1); (“résidence principale”)  2008, c. 7, Sched. S, s. 30; 2008, c. 19, Sched. U, s. 8 (1, 2); 2009, c. 18, Sched. 28, s. 15 (1, 2). Property tax (1.1) Subject to subsection (1.3), each of the following amounts paid by an eligible senior or his or her cohabiting spouse or common-law partner for a taxation year in respect of a designated principal residence of either or both of them is property tax for the purposes of this section: 1. Municipal tax, if the designated principal residence is beneficially owned by one or both of them or is held in trust for the use or occupation of one or both of them. 2. If the designated principal residence is a mobile home owned and occupied by one or both of them, i. municipal tax paid for the year in respect of the mobile home, and ii. any amount that can reasonably be considered to have been paid to the owner of the land on which the mobile home is located to compensate the owner for municipal tax assessed against the land for the year. 3. If the designated principal residence is occupied by one or both of them pursuant to a life lease or a lease having a term of 10 years or more in respect of which one or both of them have paid in full for the lease, the amount of municipal tax that is reasonably applicable to the residence for the year.  2009, c. 18, Sched. 28, s. 15 (3); 2015, c. 38, Sched. 20, s. 8 (1). Deemed municipal tax payment re life lease, etc. (1.2) If paragraph 3 of subsection (1.1) applies in respect of an eligible senior or his or her cohabiting spouse or common-law partner for a taxation year, the amount of municipal tax that is reasonably applicable to the residence for the year is deemed to be paid by one or both of them for the purposes of this section.  2009, c. 18, Sched. 28, s. 15 (3). Amounts paid on behalf of an eligible senior (1.2.1) For the purposes of this section, an amount paid on behalf of an eligible senior is deemed to have been paid by that eligible senior.  2012, c. 8, Sched. 56, s. 6 (1). Property tax, exceptions (1.3) The following rules apply in determining the property tax paid for a taxation year by an eligible senior: 1. If the eligible senior did not have a cohabiting spouse or common-law partner at any time in the taxation year and occupied a designated principal residence for only part of the year, the property tax paid in respect of that designated principal residence for the year must not include, i. any amounts paid by the eligible senior that relate to a period when the residence was not the eligible senior’s designated principal residence, and ii. the portion of any municipal tax for the year in respect of the residence that can reasonably be considered to relate to the part of the year when the residence was not the eligible senior’s designated principal residence. 2. If the eligible senior had a cohabiting spouse or common-law partner at any time in the taxation year but neither of them occupied a particular designated principal residence throughout the year, the property tax paid in respect of that designated principal residence for the year must not include, i. any amounts paid by the eligible senior or his or her cohabiting spouse or common-law partner that relate to a period when the residence was not the designated principal residence of either of them, and ii. the portion of any municipal tax for the year in respect of the residence that can reasonably be considered to relate to the part of the year when the residence was not the designated principal residence of either of them.  2009, c. 18, Sched. 28, s. 15 (3). Eligible senior (2) An individual is an eligible senior for the purposes of this section for a taxation year if the following conditions are satisfied: 1. The individual was at least 64 years old on December 31 of the previous taxation year. 2. The individual was resident in Ontario on December 31 of the previous taxation year. 3. A return of income for the previous taxation year was filed in respect of the individual for the purposes of this Act. 4. The individual or his or her cohabiting spouse or common law partner paid property tax for the previous taxation year in respect of one or more principal residences that are designated principal residences for that year. 5. On December 31 of the previous taxation year, the individual or his or her cohabiting spouse or common-law partner, i. beneficially owned and occupied a designated principal residence or occupied a designated principal residence held in trust for the use or occupation of one or both of them, ii. owned and occupied a designated principal residence that was a mobile home, or iii. occupied a designated principal residence pursuant to a life lease or a lease having a term of 10 years or more in respect of which one or both of them have paid in full for the lease. 6. The individual was not confined to a prison or similar institution for a period that includes December 31 of the previous taxation year and the first 179 days in the taxation year. 7. The Ontario Minister has not made a payment under this section for the taxation year to the individual’s cohabiting spouse or common-law partner.  2008, c. 7, Sched. S, s. 30; 2008, c. 19, Sched. U, s. 8 (3); 2009, c. 18, Sched. 28, s. 15 (4); 2015, c. 38, Sched. 20, s. 8 (2, 3). Amount of senior homeowners’ property tax grant (3) An individual who is an eligible senior for a taxation year and complies with the requirements of this section is deemed to have made an overpayment on account of tax payable under this Act in the amount calculated using the following formula and is entitled to a senior homeowners’ property tax grant for the taxation year equal to that amount: A – (B × C) in which, “A” is the lesser of, (a) the total amount of property tax paid by the eligible senior or his or her cohabiting spouse or common-law partner for the previous taxation year in respect of their designated principal residence for that year, and (b) the amount of, (i) $250 if the taxation year ends after December 31, 2008 and before January 1, 2010, or (ii) $500 if the taxation year ends after December 31, 2009, “B” is, (a) 0.0166 if the taxation year ends after December 31, 2008 and before January 1, 2010, or (b) 0.0333 if the taxation year ends after December 31, 2009, and “C” is the amount, if any, by which, the eligible senior’s adjusted income for the previous taxation year exceeds, (a) $35,000 if the eligible senior has no cohabiting spouse or common-law partner on December 31 of the previous taxation year, or (b) $45,000 if the eligible senior has a cohabiting spouse or common-law partner on December 31 of the previous taxation year. 2008, c. 7, Sched. S, s. 30; 2008, c. 19, Sched. U, s. 8 (4); 2009, c. 18, Sched. 28, s. 15 (5); 2011, c. 9, Sched. 40, s. 8 (1). Application for grant (4) In order to receive a grant under this section for a taxation year, an eligible senior shall apply for the grant in the manner and at the time directed by the Ontario Minister no later than three years after the beginning of the taxation year.  2008, c. 7, Sched. S, s. 30. Exception (4.1) An eligible senior shall not apply for a grant under this section at a time when the senior is confined to a prison or similar institution.  2008, c. 19, Sched. U, s. 8 (5). Late applications for grant (4.2) Despite subsection (4), paragraph 164 (1.5) (a) of the Federal Act applies to permit the Ontario Minister to accept an application for the grant for a taxation year later than the time period set out in subsection (4).  2011, c. 9, Sched. 40, s. 8 (2). If both spouses would qualify (5) If an eligible senior and his or her cohabiting spouse or common-law partner are each entitled to a grant under this section, only one of them may apply for the grant for both of them.  2008, c. 7, Sched. S, s. 30. Exception, who may apply and receive grant (5.1) Despite subsection (5), if an eligible senior has a cohabiting spouse or common-law partner on December 31 in a taxation year ending after December 31, 2008 and claims or receives any of the following for a month or specified month that relates to that taxation year, the eligible senior and not his or her cohabiting spouse or common-law partner may apply for and receive a grant under this section for the taxation year: 1. An Ontario Trillium Benefit under Part IV.1 that includes an amount for an Ontario energy and property tax credit or for a Northern Ontario energy credit. 2. A Northern Ontario energy credit under Part V.6. 3. An Ontario energy and property tax credit under section 101.2 or Part V.8.  2011, c. 9, Sched. 40, s. 8 (3). Notice and payment (6) If the Ontario Minister determines that an eligible senior is entitled to a grant under this section, the Ontario Minister, (a) shall send a notice to the eligible senior setting out the amount of the grant to which he or she is entitled; and (b) pay the grant to the eligible senior.  2008, c. 7, Sched. S, s. 30. Minimum grant (7) Despite subsection (3), if the amount of an eligible senior’s grant under this section for a taxation year, as otherwise calculated, is greater than $0.50 but less than $25, the amount of the grant for the year is $25.  2011, c. 9, Sched. 40, s. 8 (4). Exception, taxation years before 2011 (7.1) Despite subsections (3) and (7), if the amount of an eligible senior’s grant under this section for a taxation year before 2011, as otherwise calculated, is greater than $1 but less than $25, the amount of the grant for the year is $25.  2011, c. 9, Sched. 40, s. 8 (4). Small amount (8) Despite subsection (3), if the amount of an eligible senior’s grant under this section for a taxation year, as otherwise calculated, is $0.50 or less, no grant is payable under this section.  2011, c. 9, Sched. 40, s. 8 (4). Exception, taxation years before 2011 (8.1) Despite subsections (3), (7) and (8), if the amount of an eligible senior’s grant under this section for a taxation year before 2011, as otherwise calculated, is $1 or less, no grant is payable under this section.  2011, c. 9, Sched. 40, s. 8 (4). Application of other provisions (9) Sections 112, 124 and 125 apply with all necessary modifications to a notice referred to in clause (6) (a) as if the notice were a notice of assessment.  2008, c. 7, Sched. S, s. 30. Death (10) The following rules apply if an eligible senior is entitled to a grant under this section for a taxation year but dies before applying for the grant or after applying for the grant and before receiving it: 1. If the eligible senior had no cohabiting spouse or common-law partner entitled to the grant for the year, the eligible senior’s estate may apply for the grant, if the senior died before applying for it, and may receive and retain the grant for which either it or the eligible senior applied for the year. 2. If the eligible senior leaves a surviving co-habiting spouse or common-law partner entitled to the grant for the year, the co-habiting spouse or common-law partner, or his or her estate if he or she subsequently dies, may receive and retain the grant if the eligible senior applied for it before his or her death.  2008, c, 19, Sched. U, s. 8 (6). (11) Repealed:  2010, c. 26, Sched. 20, s. 9 (1). Amount not to be charged (12) A grant under this section or an entitlement to a grant under this section, as the case may be, (a) shall not be assigned, charged, attached or given as security; and (b) shall not be garnished.  2008, c. 7, Sched. S, s. 30. Exception, family orders (12.1) Subsection (12) does not affect or restrict the garnishment or attachment of payments under this section pursuant to the Family Orders and Agreements Enforcement Assistance Act (Canada).  2010, c. 26, Sched. 20, s. 9 (2). Repayment (13) If, after a grant is paid to an individual under this section, it is determined that the individual received a grant to which he or she is not entitled or received an amount greater than the amount to which he or she is entitled, the individual shall repay the amount or the excess amount, as the case may be, to the Ontario Minister.  2008, c. 7, Sched. S, s. 30. Exception (14) Subsection (13) does not apply if the amount that is repayable in respect of a taxation year is not more than $2.  2008, c. 7, Sched. S, s. 30. Collection (15) An amount payable to the Ontario Minister under subsection (13) constitutes a debt to the Crown and may be recovered by way of deduction or set-off or may be recovered in any court of competent jurisdiction in proceedings commenced at any time.  2008, c. 7, Sched. S, s. 30; 2008, c. 19, Sched. U, s. 8 (7). Bankruptcy (16) If an individual who is an eligible senior for a taxation year was bankrupt at any time in the previous taxation year, (a) the eligible senior is deemed to have only one taxation year in that previous year, beginning on January 1 and ending on December 31; and (b) the eligible senior’s adjusted income for that previous taxation year is deemed to be the total amount of the eligible senior’s adjusted income for the calendar year ending at the end of that taxation year.  2008, c. 7, Sched. S, s. 30. No interest payable (17) No interest is payable on the amount of a grant paid under this section or repayable by an individual under this section.  2008, c. 19, Sched. U, s. 8 (8). (18) Repealed:  2012, c. 8, Sched. 56, s. 6 (2). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 30 - 01/01/2009 2008, c. 19, Sched. U, s. 8 (1-8) - 01/01/2009 2009, c. 18, Sched. 28, s. 15 (1-5) - 01/01/2009 2010, c. 1, Sched. 29. s. 21 - 01/01/2009; 2010, c. 23, s. 8
- 29/11/2010; 2010, c. 26, Sched. 20, s. 9 (1, 2) - 08/12/2010 2011, c. 9, Sched. 40, s. 8 (1-4) - 12/05/2011 2012, c. 8, Sched. 56, s. 6 (1) - 01/01/2009; 2012, c. 8, Sched. 56, s. 6 (2) - 01/04/2012 2015, c. 38, Sched. 20, s. 8 (1, 2) - 10/12/2015; 2015, c. 38, Sched. 20, s. 8 (3) - 01/01/2009 PART V.2   ontario tax exemption for commercialization Definitions and interpretation