84 (1) All amounts claimed by a taxpayer in the taxpayer’s return for a taxation year and allowed to the taxpayer for the year in respect of any of the following tax credits are deemed to have been paid on the taxpayer’s balance-due day for the year on account of the taxpayer’s tax payable under this Act for the year: 1. A qualifying environmental trust tax credit under section 87. 2. A co-operative education tax credit under section 88. 3. An apprenticeship training tax credit under section 89. 4. An Ontario computer animation and special effects tax credit under section 90. 5. An Ontario film and television tax credit under section 91. 6. An Ontario production services tax credit under section 92. 7. An Ontario interactive digital media tax credit under section 93. 8. An Ontario sound recording tax credit under section 94. 9. An Ontario book publishing tax credit under section 95. 10. An Ontario innovation tax credit under section 96. 11. An Ontario business-research institute tax credit under section 97. 11.1 A regional opportunities investment tax credit under section 97.1. 11.2 An Ontario made manufacturing investment tax credit under section 97.2. 12. Property and sales tax credits under section 99 or 100. 12.1 An Ontario energy and property tax credit under section 101.1 or 101.2. 13. A political contribution tax credit under section 102. 14. An Ontario focused flow-through share tax credit under section 103. 14.1 An Ontario seniors’ public transit tax credit under section 103.0.1. 14.2 An Ontario childcare access and relief from expenses tax credit under section 103.0.2. 14.3 A seniors’ home safety tax credit under section 103.0.3. 14.4 An Ontario jobs training tax credit under section 103.0.4. 14.5 The Ontario staycation tax credit under section 103.0.5. 14.6 The Ontario seniors care at home tax credit under section 103.0.6. 15. A children’s activity tax credit under section 103.1. 16. A healthy homes renovation tax credit under section 103.1.1. 2007, c. 11, Sched. A, s. 84 (1); 2009, c. 34, Sched. U, s. 14; 2010, c. 21, s. 2 (1); 2010, c. 23, s. 2; 2012, c. 13, s. 1 (1); 2017, c. 17, Sched. 2, s. 1 (1); 2019, c. 7, Sched. 57, s. 1 (1); 2020, c. 5, Sched. 7, s. 1; 2020, c. 36, Sched. 43, s. 4 (1); 2021, c. 8, Sched. 10, s. 1 (1); 2021, c. 40, Sched. 21, s. 5 (1); 2022, c. 17, Sched. 5, s. 2 (1); 2023, c. 8, Sched. 9, s. 5. Exception (2) Subsection (1) does not apply to a person for a taxation year if, (a) the person’s claim is in a return filed pursuant to an election under subsection 70 (2) or 104 (23), paragraph 128 (2) (e) or (h) or subsection 150 (4) of the Federal Act; (b) the year ends by reason of the application of paragraph 128 (2) (d) of the Federal Act; or (c) the person is, (i) a trust or estate referred to in subdivision k of Division B of Part I of the Federal Act, (ii) a trust referred to in subsection 149 (5) of the Federal Act, (iii) an individual exempt from tax for the year under Part II, or (iv) a corporation exempt from tax for the year under Part III.  2007, c. 11, Sched. A, s. 84 (2). Death in taxation year (2.1) If an individual dies in a taxation year ending after December 31, 2008 or a taxation year otherwise indicated, subsection (1) applies to the individual for the year to the extent that the individual, or a legal representative on behalf of the individual, has claimed and the individual has been allowed any of the following tax credits for the year: 1. The tax credits referred to in paragraph 1, 2, 3, 13 or 14 of subsection (1). 1.1 The tax credit referred to in paragraph 14.1 of subsection (1), with respect to taxation years ending after December 31, 2016. 1.2 The tax credit referred to in paragraph 14.2 of subsection (1), with respect to taxation years ending after December 31, 2018. 1.3 The tax credit referred to in paragraph 14.3 of subsection (1), with respect to taxation years ending after December 31, 2020. 1.4 The tax credit referred to in paragraph 14.4 of subsection (1), with respect to taxation years ending after December 31, 2020. 1.5 The tax credit referred to in paragraph 14.5 of subsection (1), with respect to taxation years ending after December 31, 2021 and before January 1, 2023. 1.6 The tax credit referred to in paragraph 14.6 of subsection (1), with respect to a taxation year ending after December 31, 2021. 2. The tax credit referred to in paragraph 15 of subsection (1), with respect to taxation years ending after December 31, 2009. 3. The tax credit referred to in paragraph 16 of subsection (1), with respect to taxation years ending after December 31, 2011. 2011, c. 9, Sched. 40, s. 4 (2); 2012, c. 13, s. 1 (2); 2017, c. 17, Sched. 2, s. 1 (2); 2019, c. 7, Sched. 57, s. 1 (2); 2020, c. 36, Sched. 43, s. 4 (2); 2021, c. 8, Sched. 10, s. 1 (2); 2021, c. 40, Sched. 21, s. 5 (2, 3); 2022, c. 17, Sched. 5, s. 2 (2). Claim for tax credit after filing-due date (3) An individual may claim an amount or additional amount for a taxation year in respect of a tax credit described in any of paragraphs 1, 2, 3, 12, 12.1, 13, 14, 14.1, 14.2, 14.3, 14.4, 14.5, 14.6, 15 and 16 of subsection (1) after the individual’s filing-due date for the year and the Ontario Minister may allow the claim if, (a) the claim is not made in connection with or for the same year as a remission under the Financial Administration Act (Canada); and (b) the Ontario Minister is satisfied that the individual would have been entitled, without the application of this subsection, to the amount or additional amount if the claim had been made in the individual’s return for the year.  2007, c. 11, Sched. A, s. 84 (3); 2010, c. 21, s. 2 (2); 2011, c. 9, Sched. 40, s. 4 (3); 2012, c. 13, s. 1 (3); 2017, c. 17, Sched. 2, s. 1 (3); 2019, c. 7, Sched. 57, s. 1 (3); 2020, c. 36, Sched. 43, s. 4 (3); 2021, c. 8, Sched. 10, s. 1 (4); 2021, c. 40, Sched. 21, s. 5 (4); 2022, c. 17, Sched. 5, s. 2 (3). Same (4) An amount or additional amount claimed and allowed under subsection (3) is deemed to have been paid on account of the individual’s tax under this Act for a taxation year at such time as the Ontario Minister determines in the period beginning on the individual’s balance-due day for the year and ending on the day on which the individual makes the claim.  2007, c. 11, Sched. A, s. 84 (4). Partnerships (5) For greater certainty, in computing any tax credit or other amount under this Part, no amount shall be included in respect of any expenditure incurred by one or more partners on behalf of a partnership, except as expressly otherwise provided by, (a) the application of subsection 127.41 (1) of the Federal Act for the purposes of section 87; or (b) any of sections 88, 89, 94, 95 and 97.  2007, c. 11, Sched. A, s. 84 (5). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 14 - 15/12/2009 2010, c. 21, s. 2 (1, 2) - 29/11/2010; 2010, c. 23, s. 2
- 29/11/2010; 2010, c. 26, Sched. 20, s. 4 - 08/12/2010 2011, c. 9, Sched. 40, s. 4 (1) - 01/01/2009; 2011, c. 9, Sched. 40, s. 4 (2, 3) - 29/11/2010 2012, c. 13, s. 1 (1-3) - 04/10/2012 2017, c. 17, Sched. 2, s. 1 (1-3) - 01/06/2017 2019, c. 7, Sched. 57, s. 1 (1-3) - 01/01/2019 2020, c. 5, Sched. 7, s. 1 - 25/03/2020; 2020, c. 36, Sched. 43, s. 4 (1-3) - 01/01/2021 2021, c. 8, Sched. 10, s. 1 (1-3) - 27/04/2021; 2021, c. 40, Sched. 21, s. 5 (1-4) - 09/12/2021 2022, c. 17, Sched. 5, s. 2 (1-3) - 08/09/2022 2023, c. 8, Sched. 9, s. 5 - 18/05/2023