1 (1) In this Act, “agreeing province” means a province that has entered into an agreement with the Government of Canada under which the Government of Canada will collect taxes payable under the income tax statute of that province and will make payments to that province in respect of the taxes so collected; (“province participante”) “assessment” includes a reassessment and an additional assessment; (“cotisation”) “basic rate of tax” means, with respect to a corporation for a taxation year, the corporation’s basic rate of tax for the year as determined under subsection 29 (2); (“taux d’imposition de base”) “Canadian-controlled private corporation” means a corporation that would be a Canadian-controlled private corporation for the purposes of the Federal Act if the definition of that expression in subsection 125 (7) of that Act were read without reference to clause (d) of the definition; (“société privée sous contrôle canadien”) “cohabiting spouse or common-law partner” has the meaning assigned by section 122.6 of the Federal Act but, in section 104.1 of this Act, has the meaning assigned in that section; (“conjoint ou conjoint de fait visé”) “collection agreement” means a collection agreement referred to in section 161; (“accord de perception”) “deputy head” means the Deputy Minister of Finance or, if a collection agreement is in effect, the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act (Canada); (“sous-ministre”) “designated corporation” means, with respect to a particular corporation, (a) a corporation that amalgamated with one or more other corporations to form the particular corporation, if section 87 of the Federal Act applies to the amalgamation, (b) a corporation that winds up into the particular corporation, if subsection 88 (1) of the Federal Act applies to the winding-up, or (c) a corporation that is a designated corporation with respect to a corporation that is itself a designated corporation with respect to the particular corporation; (“société désignée”) “Federal Act” means the Income Tax Act (Canada); (“loi fédérale”) “federal application rule” means a provision of an Act of Parliament or of the Federal regulations, other than subsection 248 (11) of the Federal Act, that, (a) affects the application of a provision of the Federal Act or the Federal regulations, or (b) makes a provision, or the repeal or amendment of a provision, of the Federal Act or Federal regulations apply, (i) to specified taxation years, (ii) to specified fiscal periods, (iii) after a specified time, or (iv) to transactions or events that occur before or after a specified time or in specified taxation years or specified fiscal periods; (“règle d’application fédérale”) “Federal Minister” means the Minister of National Revenue for Canada; (“ministre fédéral”) “Federal regulations” means the regulations made under the Federal Act; (“règlement fédéral”) “graduated rate estate” means a graduated rate estate as defined in subsection 248 (1) of the Federal Act; (“succession assujettie à l’imposition à taux progressifs”) “income” means, (a) in respect of a corporation for a taxation year, (i) the corporation’s income for the year as determined for the purposes of the Federal Act, if the taxation year ends after December 31, 2008, or (ii) the corporation’s income for the year as determined for the purposes of Part II of the Corporations Tax Act
or the Federal Act, as the context requires, if the taxation year ends before January 1, 2009, or (b) in respect of an individual for a taxation year, (i) the total determined under paragraph 114 (a) of the Federal Act in the case of an individual in respect of whom section 114 of the Federal Act applies, (ii) the amount that would be the individual’s taxable income earned in Canada for the year under subsection 115 (1) of the Federal Act if that subsection ended with clause (1) (c), in the case of an individual not resident in Canada throughout the year, or (iii) the individual’s income for the year as determined in accordance with and for the purposes of the Federal Act in any other case; (“revenu”) “income tax statute” means, with reference to a province, the law of that province that imposes a tax similar to the tax imposed under Division B of Part II; (“loi de l’impôt sur le revenu”) “individual” means a person other than a corporation and includes a trust referred to in subdivision k of Division B of Part I of the Federal Act, a graduated rate estate and a qualified disability trust; (“particulier”) “limited partner” means, in respect of a partnership, a member of the partnership whose liability as a member of the partnership is limited by operation of a law governing the partnership arrangement, but does not include a member of a partnership whose liability as a member of the partnership is limited solely by operation of a provision of a statute of Canada or a province that limits the member’s liability only for debts, obligations and liabilities of the partnership or a member of the partnership, arising from negligent acts or omissions, from misconduct or from fault of another member of the partnership or an employee, an agent or a representative of the partnership in the course of the partnership business while the partnership is a limited liability partnership; (“commanditaire”) “Minister of Finance” means the Minister of Finance for Ontario or such other member of the Executive Council as is designated under the Executive Council Act to administer this Act; (“ministre des Finances”) “notice of assessment” includes a notice of a reassessment and a notice of an additional assessment; (“avis de cotisation”) “Ontario allocation factor” means, with respect to a corporation for a taxation year ending after December 31, 2008, the fraction equal to “A/B” where, (a) “A” equals, (i) the corporation’s Ontario taxable income for the taxation year if the corporation’s taxable income or taxable income earned in Canada, as the case may be, for the taxation year is a positive amount, or (ii) the amount that would be the corporation’s Ontario taxable income for the taxation year if the corporation’s taxable income or taxable income earned in Canada were $1,000, in any other case, and (b) “B” equals, (i) the corporation’s taxable income or taxable income earned in Canada, as the case may be, for the taxation year if it is a positive amount, or (ii) $1,000, in any other case; (“coefficient de répartition de l’Ontario”) “Ontario allocation factor” means, in respect of a corporation for a taxation year ending before January 1, 2009, the corporation’s Ontario allocation factor for the year as determined under subsection 12 (1) of the Corporations Tax Act; (“coefficient de répartition de l’Ontario”) “Ontario Health Premium” means the tax described in Division C of Part II; (“contribution-santé de l’Ontario”) “Ontario Minister” means the Minister of Finance or, if a collection agreement is in effect, means, (a) the Receiver General for Canada, in relation to the remittance of an amount as or on account of tax or other amounts payable under this Act, or (b) the Federal Minister, in relation to any other matter except the administration and enforcement of Part V.2 and section 127.1; (“ministre ontarien”) “Ontario taxable income” means, with respect to a corporation for a taxation year, the corporation’s taxable income earned in the year in Ontario, as determined under the Federal regulations made under subsection 124 (4) of the Federal Act; (“revenu imposable gagné en Ontario”) “overpayment” means, with respect to a taxpayer for a taxation year, the taxpayer’s overpayment for the year, as determined under subsection 164 (7) of the Federal Act for the purposes of this Act; (“paiement en trop”) “permanent establishment”, (a) has the meaning assigned by subsection 400 (2) of the Federal regulations in the case of a corporation, and (b) has the meaning assigned by subsection 2600 (2) of the Federal regulations in the case of an individual; (“établissement stable”) “prescribed” means, unless the context indicates otherwise, (a) “prescribed” as defined in subsection 248 (1) of the Federal Act, in the application of any provision of the Federal Act, other than subsection 153 (1), that applies for the purposes of this Act, and (b) prescribed by the regulations or determined in accordance with rules prescribed by the regulations in any other case; (“prescrit”) “province” means a province of Canada and includes each territory of Canada; (“province”) “provision” includes, in respect of a statute or regulation, a definition in a provision of the statute or regulation; (“disposition”) “qualified disability trust” means a qualified disability trust as defined in subsection 122 (3) of the Federal Act; (“fiducie admissible pour personne handicapée”) “qualifying environmental trust” means a qualifying environmental trust, as defined in subsection 248 (1) of the Federal Act, that is resident in Ontario; (“fiducie pour l’environnement admissible”) “Receiver General for Canada” means the Receiver General for Canada, but in any provision of the Federal Act that is incorporated by reference in this Act, unless a collection agreement is entered into, a reference to the Receiver General for Canada shall be read and construed for the purposes of this Act as a reference to the Minister of Finance; (“receveur général du Canada”) “regulation” means, unless the context indicates otherwise, a regulation made under this Act. (“règlement”)  2007, c. 11, Sched. A, s. 1 (1); 2008, c. 7, Sched. S, s. 1; 2008, c. 24, s. 4; 2011, c. 9, Sched. 40, s. 1; 2015, c. 20, Sched. 40, s. 1. Rules re residency (2) The following rules apply in determining where an individual is resident in a taxation year for the purposes of this Act: 1. If the individual would, but for this paragraph, be resident in more than one province at a particular time in the year and can reasonably be considered to have had a principal place of residence at that time in one province, the individual is deemed to have resided at that time only in that province. 2. If the individual died in the year, a reference in this Act or the regulations to the “last day” of the year shall, subject to paragraph 3, be read as a reference to the last day in the year when the individual was alive. 3. If the individual  resided in Canada at any time in the year, but ceased to reside in Canada before the end of the year, a reference in this Act or the regulations to the “last day” of the year shall be read as a reference to the last day in the year when the individual resided in Canada.  2007, c. 11, Sched. A, s. 1 (2). Meaning of “tax payable” re individual (3) References in this Act to the tax payable by an individual under this Act shall be read as references to the tax payable by the individual as fixed by assessment under this Act, subject to any variation on an objection or appeal under this Act.  2007, c. 11, Sched. A, s. 1 (3). Meaning of “tax payable” re corporation (4) The tax payable by a corporation under any division of Part III means the tax payable by the corporation under that division as fixed by assessment under this Act, subject to any variation on an objection or appeal under this Act.  2007, c. 11, Sched. A, s. 1 (4). Application of Part XVII of the Federal Act (5) Part XVII of the Federal Act applies for the purposes of this Act with the following exceptions: 1. The definition of “qualifying share” in subsection 248 (1), subsections 248 (2) and (11) and section 260 of the Federal Act do not apply for the purposes of this Act. 2. The definitions of “employed” and “gross revenue” in subsection 248 (1) of the Federal Act do not apply for the purposes of this Act except as they apply for the purposes of provisions of the Federal Act or Federal regulations that apply for the purposes of this Act. 3. A definition in Part XVII of the Federal Act of a word or expression does not apply to the extent that it is at variance with a definition of the same word or expression in this Act that applies in the particular case.  2007, c. 11, Sched. A, s. 1 (5). Act to be interpreted consistently with Federal Act (6) In any case of doubt, the provisions of this Act shall be applied and interpreted in a manner consistent with similar provisions of the Federal Act.  2007, c. 11, Sched. A, s. 1 (6). Modifications of federal provisions (7) If a provision of the Federal Act or the Federal regulations (in this subsection referred to as the “Federal provision”) is stated in this Act or the regulations to apply for one or more purposes of this Act or the regulations, the Federal provision, as amended from time to time, applies with such modifications as are provided by this Act or the regulations or as the circumstances require as though it had been enacted as a provision of this Act or made as a regulation under this Act and the following rules apply, in addition to those modifications, unless the context indicates otherwise, in applying the Federal provision for those purposes: 1. A reference in the Federal provision to tax or another amount payable under Part I of the Federal Act shall be read as a reference to tax or another amount payable under this Act. 2. If the Federal provision contains a reference to tax under any of Parts I.1 to XIV of the Federal Act, the Federal provision shall be read without reference to tax under any of those Parts and without reference to any portion of the Federal provision that applies only to or in respect of tax under any of those Parts. 3. If the Federal provision contains a reference to any of Parts I.1 to XIV of the Federal Act or to a provision in any of those Parts, the Federal provision shall be read without reference to that Part or that provision, as the case may be, and without reference to any portion of the Federal provision that applies only because of the application of any of those Parts or a provision in any of those Parts. 4. Subject to paragraph 5, a reference in the Federal provision to one or more provisions of the Federal Act shall be read as a reference to the provisions of this Act that are the same as or similar to those provisions of the Federal Act. 5. A reference in the Federal provision to one or more provisions of the Federal Act or the Federal regulations that are stated to apply for one or more purposes of this Act shall be read as a reference to those provisions as they apply for the purposes of this Act. 6. A Federal provision that contains a reference to the Bankruptcy and Insolvency Act
(Canada) shall be read without reference to that Act. 7. A reference in the Federal provision to “Her Majesty” or “Her Majesty in right of Canada” shall be read as or include a reference to “the Crown in right of Ontario”. 8. A reference in the Federal provision to “Receiver General” shall be read as a reference to the Minister of Finance to the extent that the reference relates to a taxation year of a taxpayer for which a collection agreement is not in effect. 9. A reference in the Federal provision to a word or expression set out in Column 1 of the Table to this subsection shall be read as or to include a reference to the word or expression set out in the same row in Column 2 of the Table: Table   Words and Expressions  Item   Column 1   Word or expression in Federal provision   Column 2   Word or expression to be substituted 

  1.   Canada Revenue Agency   Ontario Ministry of Finance 

  2.   Commissioner of Revenue   deputy head 

  3.   Deputy Attorney General of Canada   Deputy Attorney General of Ontario 

  4.   Federal Court of Appeal   Ontario Court of Appeal 

  5.   Federal Courts Act    Courts of Justice Act 

  6.   Minister   Ontario Minister 

  7.   Tax Court of Canada    Superior Court of Justice 

  8.   Tax Court of Canada Act    Courts of Justice Act 

  9.   Registry of the Tax Court of Canada    local Registrar of the Superior Court of Justice  2007, c. 11, Sched. A, s. 1 (7). Rules for applying Federal provisions (8) Subject to subsection (7), the following rules apply where a provision of the Federal Act or the Federal regulations (in this subsection referred to as the “Federal provision”) is stated in this Act or the regulations to apply for one or more purposes of this Act or the regulations: 1. Every federal application rule that applies in respect of the Federal provision applies, with necessary modifications, in the application of the Federal provision for the purposes of this Act or the regulations. 2. Despite paragraph 1 and subject to paragraph 3, any word or expression in the Federal provision that is defined in subsection (1) has the meaning assigned by that subsection unless the context indicates otherwise. 3. If a word or expression in the Federal provision has a meaning for the purposes of that provision that is assigned by a provision of the Federal Act or the Federal regulations that applies for the purposes of this Act or the regulations, the word or expression has the meaning assigned by that provision in the Federal Act or the Federal regulations. 4. If no federal application rule described in clause (b) of the definition of “federal application rule” in subsection (1) applies to the Federal provision or to an amendment or the repeal of the Federal provision, the Federal provision or the amendment or repeal of the Federal provision, as the case may be, applies for the purposes of this Act and the regulations on the day the Federal provision or the amendment or repeal comes into force.  2007, c. 11, Sched. A, s. 1 (8). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 1 - 01/01/2008; 2008, c. 24, s. 4
- 10/12/2008 2011, c. 9, Sched. 40, s. 1 - 12/05/2011 2015, c. 20, Sched. 40, s. 1 - 01/01/2016