104 (1) In this section, “adjusted income” means, in respect of an individual for a taxation year, the individual’s adjusted income as determined for the purposes of subdivision a.1 of Division E of Part I of the Federal Act; (“revenu modifié”) “base taxation year”, when used in relation to a month, has the meaning assigned by section 122.6 of the Federal Act; (“année de base”) “Canada child benefit” means the Canada child benefit under Subdivision A.1 of Division E of Part I of the Federal Act; (“allocation canadienne pour enfants”) “eligible individual” means, in respect of a qualified dependant, a person who would be an eligible individual in respect of the dependant for the purposes of subdivision a.1 of Division E of Part 1 of the Federal Act if paragraph (b) of the definition of “eligible individual” in section 122.6 of that Act read as follows: (b) is a parent of the qualified dependant who, (i) primarily fulfils the responsibility for the care and upbringing of the qualified dependant and who is not a shared-custody parent in respect of the qualified dependant, or (ii) is a shared-custody parent in respect of the qualified dependant; (“particulier admissible”) “Ontario child benefit” means, in respect of an individual, an amount deemed under this section to be an overpayment on account of the individual’s liability under this Act or the Income Tax Act; (“prestation ontarienne pour enfants”) “qualified dependant” has the meaning assigned by section 122.6 of the Federal Act; (“personne à charge admissible”) “return of income” has the meaning assigned by section 122.6 of the Federal Act; (“déclaration de revenu”) “shared-custody parent”, in respect of a qualified dependant at a particular time, means, where the presumption referred to in paragraph (f) of the definition of “eligible individual” in section 122.6 of the Federal Act does not apply in respect of the qualified dependant, an individual who is one of the two parents of the qualified dependant who, (a) are not at that time cohabiting spouses or common-law partners of each other, (b) reside with the qualified dependant either, (i) at least 40 per cent of the time in the month in which the particular time occurs, or (ii) on an approximately equal basis, and (c) primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant, as determined in consideration of prescribed factors. (“parent ayant la garde partagée”)  2007, c. 11, Sched. A, s. 104 (1); 2010, c. 26, Sched. 20, s. 8 (1, 2); 2011, c. 9, Sched. 40, s. 7; 2016, c. 37, Sched. 25, s. 5 (1, 2); 2021, c. 4, Sched. 11, s. 37 (4); 2021, c. 40, Sched. 21, s. 13. Application of Federal Act (2) Subsections 122.61 (3), (3.1) and (4), 122.62 (1), (2), (4), (5), (6), (7) and (8), 152 (1.2), (3.2), (3.3) and (4.2), 160.1 (2.1) and (3) and 164 (2.3) of the Federal Act apply for the purposes of this section in respect of any overpayment deemed to arise under subsection (4) as if a reference in any of those provisions to a provision of subdivision a.1 of Division E of Part I of the Federal Act were a reference to the corresponding provision of this section.  2007, c. 11, Sched. A, s. 104 (2); 2008, c. 7, Sched. S, s. 29 (1); 2012, c. 8, Sched. 56, s. 5 (1); 2015, c. 20, Sched. 40, s. 16. Deemed overpayment for taxation year (3) If an overpayment on account of an individual’s liability under this Act or the Income Tax Act for a taxation year is deemed under subsection (4) to have arisen during a month ending after December 31, 2008 in relation to which the year is the base taxation year, the Ontario Minister shall pay an Ontario child benefit to the individual in accordance with this section.  2007, c. 11, Sched. A, s. 104 (3). When overpayment is deemed to arise (4) An overpayment on account of an individual’s liability under this Act for a taxation year is deemed to have arisen during a month in relation to which the year is the base taxation year if the following conditions are satisfied: 1. The individual is an eligible individual at the beginning of the month in respect of one or more qualified dependants and is entitled to receive a Canada child benefit for that month. 2. The individual is resident in Ontario on the first day of the month. 3. The individual and, if required by the Ontario Minister, the person who is the individual’s cohabiting spouse or common-law partner have each filed a return of income for the base taxation year.  2007, c. 11, Sched. A, s. 104 (4); 2016, c. 37, Sched. 25, s. 5 (3, 4). Amount of monthly payment (5) The amount of an Ontario child benefit to which an individual is entitled for a month is the amount calculated using the formula, [(A × B) – C]/12 in which, “A” is, (a) $600 if the month ends before July 1, 2009, (b) $1,100 if the month commences after June 30, 2009 and ends before July 1, 2013, (c) $1,210 if the month commences after June 30, 2013 and ends before July 1, 2014, or (d) $1,310 if the month commences after June 30, 2014, “B” is the number of qualified dependants in respect of whom the individual is an eligible individual on the first day of the month, and “C” is the amount equal to 8 per cent of the amount, if any, by which the individual’s adjusted income for the base taxation year in respect of the month exceeds $20,000. 2007, c. 11, Sched. A, s. 104 (5); 2009, c. 18, Sched. 28, s. 14; 2013, c. 2, Sched. 14, s. 3. Amount of monthly payment, shared-custody parent (5.1) Despite subsection (5), if an eligible individual is a shared-custody parent in respect of one or more qualified dependants for a specified month after June 2011, the amount of an Ontario child benefit to which the individual is entitled for the specified month is equal to the amount determined by the formula, (A + B)/2 where, “A” is the amount determined for the month by the formula in subsection (5), calculated without reference to this subsection, and “B” is the amount determined for the month by the formula in subsection (5), calculated without reference to this subsection and calculated as if the individual were not an eligible individual in respect of any qualified dependants in respect of whom the individual is a shared-custody parent. 2010, c. 26, Sched. 20, s. 8 (3). Notice and payment (6) If the Ontario Minister determines that an individual is entitled to an Ontario child benefit, the Ontario Minister, (a) shall send a notice to the individual setting out the amount of the payments to which the individual is entitled; and (b) shall make monthly payments, each of which is in the amount determined under subsection (5) for the month to which the payment applies.  2007, c. 11, Sched. A, s. 104 (6). Small amounts (6.1) If the total amount of an individual’s adjusted Ontario child benefit for the 12-month period commencing July 1, 2008, as determined under subsection 8.6.2 (9.2) of the Income Tax Act, is less than $2.01, the total amount of the individual’s Ontario child benefit for the 6-month period beginning on January 1, 2009 is nil.  2008, c. 7, Sched. S, s. 29 (2). Same (6.2) If the total amount of an individual’s Ontario child benefit is less than $2.01 for a 12-month period commencing on July 1 in a calendar year that begins after 2008 and in relation to which a particular taxation year is the base taxation year, the total amount of the individual’s Ontario child benefit for the 12-month period is deemed to be nil.  2008, c. 7, Sched. S, s. 29 (2). No set-off (7) No portion of an Ontario child benefit shall be retained by the Ontario Minister and applied to reduce any debt to the Crown in right of Ontario or in right of Canada other than an amount required to be repaid under this section.  2007, c. 11, Sched. A, s. 104 (7). Repayment of Ontario child benefit (8) If, after an Ontario child benefit is paid to an individual under this section, it is determined that the individual received an Ontario child benefit 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.  2007, c. 11, Sched. A, s. 104 (8). Exception (9) Subsection (8) does not apply if the total amount that is repayable in respect of the Ontario child benefit for any 12-month period that commences on July 1 in a year is not more than $2.  2007, c. 11, Sched. A, s. 104 (9). No interest payable (10) No interest is payable on the amount of an Ontario child benefit paid by the Ontario Minister under this section or repayable by an individual under this section.  2007, c. 11, Sched. A, s. 104 (10). (10.1) Repealed:  2012, c. 8, Sched. 56, s. 5 (2). Confidentiality and provision of information (11) If a collection agreement is in effect, any person employed by the Government of Ontario may provide to officials of the Government of Canada information, including personal information, required by the Government of Canada to administer this section or co-ordinate the application of this section with the application of subdivision a.1 of Division E of Part I of the Federal Act.  2007, c. 11, Sched. A, s. 104 (11). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 29 (1-3) - 01/01/2009 2009, c. 18, Sched. 28, s. 14 - 01/01/2009 2010, c. 26, Sched. 20, s. 8 (1-3) - 01/06/2011 2011, c. 9, Sched. 40, s. 7 - 12/05/2011 2012, c. 8, Sched. 56, s. 5 (1) - 01/07/2011; 2012, c. 8, Sched. 56, s. 5 (2) - 01/04/2012 2013, c. 2, Sched. 14, s. 3 - 21/06/2013 2015, c. 20, Sched. 40, s. 16 - 12/12/2013 2016, c. 37, Sched. 25, s. 5 (1-4) - 01/07/2016 2021, c. 4, Sched. 11, s. 37 (4) - 19/04/2021; 2021, c. 40, Sched. 21, s. 13 - 01/07/2011 Part V.1   Senior Homeowners’ Property Tax Grant Senior homeowners’ property tax grant