104.19 (1) In this Part, “adjusted income” means, in respect of an individual for a taxation year, the individual’s adjusted income for the year as determined for the purposes of section 122.5 of the Federal Act; (“revenu rajusté”) “base taxation year”, when used in relation to a specified month, means, (a) if the specified month is July, September or December, the taxation year that ended on December 31 of the preceding taxation year, or (b) if the specified month is March or June, the taxation year that ended on December 31 of the second preceding taxation year; (“année de base”) “designated long-term care home” means, in respect of an individual for a base taxation year, a designated principal residence of the individual that is a long-term care home in Ontario, (a) that was exempt in whole or in part from municipal tax for the year, and (b) for which no grant in lieu of municipal tax is payable by the owner under any statutory authority or, if payable, has not been paid; (“foyer de soins de longue durée désigné”) “designated principal residence” means, in respect of an individual for a specified month, a principal residence of the individual, the individual’s qualified relation or both of them that is designated by the individual as his or her principal residence in his or her return of income under this Act for the base taxation year in respect of the specified month; (“résidence principale désignée”) “eligible individual” means, for a specified month, an individual who, at the beginning of the specified month, (a) is resident in Northern Ontario, (b) would be an eligible individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (a) of that definition were read as “18 years”, and (c) is not an individual described in subsection 122.5 (2) of the Federal Act;  (“particulier admissible”) “excluded premises” means a student residence designated by the Ontario Minister and other such premises as may be prescribed by the Minister of Finance; (“locaux exclus”) “municipal tax” has the same meaning as in subsection 98 (1); (“impôts municipaux”) “Northern Ontario” means the geographic areas named and described in Schedule 2 to Ontario Regulation 180/03 (Division of Ontario into Geographic Areas) made under the Territorial Division Act, 2002 as Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming; (“Nord de l’Ontario”) “principal residence” means, in respect of an individual for a specified month, premises other than excluded premises, including a non-seasonal mobile home, situated in Northern Ontario that are occupied by the individual, the individual’s qualified relation, or both of them, as their primary place of residence in the base taxation year in respect of the specified month; (“résidence principale”) “qualified dependant” means, in respect of an individual for a specified month, an individual who, at the beginning of the specified month, (a) would be a qualified dependant of the individual as defined in subsection 122.5 (1) of the Federal Act if the reference to “19 years” in clause (c) of that definition were read as “18 years”, and (b) is not an individual described in subsection 122.5 (2) of the Federal Act; (“personne à charge admissible”) “qualified relation” means, in respect of an individual for a specified month, a person who, at the beginning of the specified month, (a) is a qualified relation of the individual as defined in subsection 122.5 (1) of the Federal Act, and (b) is not a person described in subsection 122.5 (2) of the Federal Act; (“proche admissible”) “reserve” has the same meaning as in the Indian Act (Canada); (“réserve”) “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 on an equal or near 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”) “specified month” means, (a) in respect of a base taxation year ending after December 31, 2009 and before January 1, 2011, any of July 2011, December 2011, March 2012 and June 2012, or (b) in respect of a base taxation year ending after December 31, 2010, any of September and December of the first calendar year starting after the end of the base taxation year and March and June of the second calendar year starting after the end of the base taxation year. (“mois déterminé”)  2010, c. 13, s. 1; 2010, c. 26, Sched. 20, s. 12 (1-5); 2011, c. 9, Sched. 40, s. 15 (1-7). (2) Repealed:  2011, c. 9, Sched. 40, s. 15 (8). Change in status re qualified dependant (3) If a qualified dependant of an individual attains the age of 18 or becomes a parent who resides with their child after December 31 of a base taxation year in respect of a specified month, the individual shall continue to receive the credit as calculated under paragraph 2 or 3 of subsection 104.22 (2) for the specified month as though the qualified dependant had not attained the age of 18 or became a parent who resides with their child.  2010, c. 13, s. 1; 2011, c. 9, Sched. 40, s. 15 (9); 2021, c. 4, Sched. 11, s. 37 (1). Exception re qualified relations (4) The following rules apply if two individuals are qualified relations in respect of each other but, because of medical necessity, they are living separate and apart on December 31 of a base taxation year: 1. For the purposes of this Part, the individuals may elect not to be qualified relations of each other for the specified months relating to that base taxation year. 2. They make this election by designating their preference in their returns of income under this Act for the base taxation year. 3. If the individuals do not make such an election in this manner, the individuals are considered to be qualified relations of each other for the specified months relating to that base taxation year.  2011, c. 9, Sched. 40, s. 15 (10). Qualified relation (5) For the purposes of this Part, an individual is, (a) deemed to have a qualified relation for every specified month with respect to a base taxation year if the individual had a qualified relation on December 31 of the base taxation year; and (b) deemed not to have a qualified relation for the specified months with respect to a base taxation year if the individual did not have a qualified relation on December 31 of the base taxation year.  2010, c. 26, Sched. 20, s. 12 (7). Application of Federal Act (6) Subsections 122.5 (5), (6), (6.1), (6.2) and (7) and 160.1 (1.1) and paragraph 164 (1.5) (a) of the Federal Act apply for the purposes of this Part in respect of an overpayment deemed to arise under this Part as if a reference in any of those provisions to a provision of the Federal Act were a reference to the corresponding provision of this Part.  2010, c. 26, Sched. 20, s. 12 (7); 2011, c. 9, Sched. 40, s. 15 (11). Section Amendments with date in force (d/m/y) 2010, c. 13, s. 1
- 08/06/2010; 2010, c. 26, Sched. 20, s. 12 (1-3, 5-7) - 08/12/2010; 2010, c. 26, Sched. 20, s. 12 (4) - 01/06/2011 2011, c. 9, Sched. 40, s. 15 (1-8, 10, 11) - 12/05/2011; 2011, c. 9, Sched. 40, s. 15 (9) - 01/07/2011 2021, c. 4, Sched. 11, s. 37 (1) - 19/04/2021