98 (1) In this Division, “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 rajusté”) “designated principal residence” means, in respect of an individual for a taxation year, a principal residence of the individual, the individual’s qualifying spouse or qualifying common-law partner or both of them, that is designated by the individual for the year in the prescribed manner; (“résidence principale désignée”) “municipal tax” means, (a) taxes for municipal and school purposes levied in respect of real property in Ontario but, in the case of real property in the City of Toronto, excluding any tax imposed under Part X of the City of Toronto Act, 2006, (b) taxes levied for local improvements to real property in Ontario, (c) taxes levied under the Provincial Land Tax Act, 2006 or Local Roads Boards Act, and (d) such other type of tax, charge or rate as may be prescribed; (“impôts municipaux”) “principal residence” means, in respect of an individual, premises, including a mobile home, that are occupied by the individual as the individual’s primary place of residence; (“résidence principale”) “senior” means, in respect of a taxation year, an individual who has reached 65 years of age by December 31 of the year. (“personne âgée”)  2007, c. 11, Sched. A, s. 98 (1); 2007, c. 11, Sched. B, s. 5 (3); 2008, c. 19, Sched. U, s. 5; 2009, c. 18, Sched. 28, s. 12 (1, 2); 2015, c. 38, Sched. 20, s. 4 (1). Occupancy cost, single individual (2) For the purposes of this Division and subject to subsections (2.1), (2.2) and (5), the occupancy cost for a taxation year of an individual who is not a qualifying spouse or qualifying common-law partner at any time in the taxation year is the amount determined as follows: 1. Determine the sum of all amounts, if any, each of which is the amount of municipal tax that was paid for the year by, or on behalf of, the individual in respect of a designated principal residence of the individual that was, during the year, beneficially owned by or held in trust for the use and occupation of the individual. 2. Determine the sum of all amounts, if any, each of which is 20 per cent of the amount of municipal tax paid for the year by, or on behalf of, the individual in respect of a designated principal residence of the individual that was not beneficially owned or held in trust for the individual. 3. Determine the sum of all amounts, if any, each of which is 20 per cent of the amount of rent paid for the year by, or on behalf of, the individual for a designated principal residence of the individual, to the extent that the rent applied to the period in the year in which the individual occupied the residence as a principal residence. 4. Add the amounts, if any, determined under paragraphs 1, 2 and 3. 5. Add to the amount, if any, determined under paragraph 4, the amount prescribed with respect to a designated principal residence of the individual in the year that was in a student’s residence designated by the Ontario Minister.  2007, c. 11, Sched. A, s. 98 (2); 2009, c. 18, Sched. 28, s. 12 (3, 4); 2010, c. 26, Sched. 20, s. 5 (1-3). Occupancy cost re mobile home owned by individual (2.1) For the purposes of this Division and subject to subsection (5), if a designated principal residence for a taxation year of an individual who is not a qualifying spouse or qualifying common-law partner at any time in the year is a mobile home owned by the individual, the individual’s occupancy cost for the year in respect of the mobile home is determined as follows: 1. Determine the sum of all amounts, if any, each of which is the amount paid for the year by, or on behalf of, the individual to the owner of the land on which the mobile home is located that can reasonably be considered to have been paid to compensate the owner for municipal tax assessed against the land for the year. 2. Determine the sum of all amounts, if any, each of which is an amount of municipal tax paid for the year by, or on behalf of, the individual in respect of the mobile home. 3. Add the amounts, if any, determined under paragraphs 1 and 2.  2009, c. 18, Sched. 28, s. 12 (5); 2010, c. 26, Sched. 20, s. 5 (4, 5); 2015, c. 38, Sched. 20, s. 4 (2, 3). Occupancy cost, single individual re life lease interest, etc. (2.2) For the purposes of this Division and subject to subsection (5), if a designated principal residence for a taxation year of an individual who is not a qualifying spouse or qualifying common-law partner at any time in the year is occupied by the individual pursuant to a life lease or a lease having a term of 10 years or more, and the individual or a person on behalf of the individual has paid in full for the lease, the individual’s occupancy cost for the year in respect of the designated principal residence is the amount of municipal tax that is reasonably applicable to the residence for the taxation year.  2009, c. 18, Sched. 28, s. 12 (5); 2010, c. 26, Sched. 20, s. 5 (6). Occupancy cost, qualifying spouse or qualifying common-law partner (3) For the purposes of this Division and subject to subsections (3.1), (3.2), (4) and (5), if an individual is a qualifying spouse or qualifying common-law partner at any time in a taxation year, the individual’s occupancy cost for the year is the amount determined as follows: 1. Determine the sum of all amounts, if any, each of which is the amount of municipal tax that was paid for the year by, or on behalf of, the individual or the individual’s qualifying spouse or qualifying common-law partner in respect of a designated principal residence of the individual that was, during the year, beneficially owned by either or both of them or held in trust for the use and occupation of either or both of them. 2. Determine the sum of all amounts, if any, each of which is 20 per cent of the amount of municipal tax paid for the year by, or on behalf of, the individual or the individual’s qualifying spouse or qualifying common-law partner in respect of a designated principal residence of the individual that was not beneficially owned by either or both of them and was not held in trust for either or both of them. 3. Determine the sum of all amounts, if any, each of which is 20 per cent of the amount of rent paid for the year by, or on behalf of, the individual or the individual’s qualifying spouse or qualifying common-law partner for a designated principal residence of the individual, to the extent that the rent applied to the period in the year in which either or both of them occupied the residence as a principal residence. 4. Add the amounts, if any, determined under paragraphs 1, 2 and 3. 5. Add to the amount, if any, determined under paragraph 4, the amount prescribed with respect to a designated principal residence of the individual in the year that was in a student’s residence designated by the Ontario Minister.  2007, c. 11, Sched. A, s. 98 (3); 2009, c. 18, Sched. 28, s. 12 (6, 7); 2010, c. 26, Sched. 20, s. 5 (7-9). Occupancy cost re mobile home owned by qualifying spouse or qualifying common law partner (3.1) For the purposes of this Division and subject to subsections (4) and (5), if a designated principal residence for a taxation year of an individual who is a qualifying spouse or qualifying common-law partner at any time in the year is a mobile home owned by the individual or his or her qualifying spouse or qualifying common-law partner, or by both of them, the individual’s occupancy cost in respect of the mobile home for the year is the amount determined as follows: 1. Determine the sum of all amounts, if any, each of which is the amount paid for the year by, or on behalf of, the individual or the individual’s qualifying spouse or qualifying common-law partner to the owner of the land on which the mobile home is located that can reasonably be considered to have been paid to compensate the owner for municipal tax assessed against the land for the year. 2. Determine the sum of all amounts, if any, each of which is an amount of municipal tax paid for the year by, or on behalf of, the individual or the individual’s qualifying spouse or qualifying common-law partner in respect of the mobile home. 3. Add the amounts, if any, determined under paragraphs 1 and 2.  2009, c. 18, Sched. 28, s. 12 (8); 2010, c. 26, Sched. 20, s. 5 (10, 11); 2015, c. 38, Sched. 20, s. 4 (4, 5). Occupancy cost, qualifying spouse or qualifying common law partner re life lease interest, etc. (3.2) For the purposes of this Division and subject to subsections (4) and (5), if a designated principal residence for a taxation year of an individual who is a qualifying spouse or qualifying common-law partner at any time in the year is occupied by the individual pursuant to a life lease or a lease having a term of 10 years or more in respect of which the lease was paid in full by, or on behalf of, the individual or the individual’s qualifying spouse or qualifying common-law partner, the individual’s occupancy cost for the year in respect of the designated principal residence is the amount of municipal tax that is reasonably applicable to the residence for the year.  2009, c. 18, Sched. 28, s. 12 (8); 2010, c. 26, Sched. 20, s. 5 (12). Occupancy cost, if not spouse or partner for entire year (4) If an individual was a qualifying spouse or qualifying common-law partner for one or more periods during a taxation year but not throughout the year, the individual’s occupancy cost for the year is the sum of the following amounts: 1. The individual’s occupancy cost, as determined under subsection (2), (2.1) or (2.2), as applicable, for the period or periods in the year when the individual was not a qualifying spouse or qualifying common-law partner. 2. The individual’s occupancy cost, as determined under subsection (3), (3.1) or (3.2), as applicable, for the period or periods in the year throughout which the individual was a qualifying spouse or qualifying common-law partner.  2009, c. 18, Sched. 28, s. 12 (9). Same (5) The following rules apply in determining the amount of an individual’s occupancy cost for a taxation year: 1. If the individual did not have a qualifying spouse or qualifying common-law partner at any time in the taxation year and occupied a designated principal residence for only part of the year, the individual’s occupancy cost in respect of that designated principal residence for the year must not include, i. any amounts paid by, or on behalf of, the individual that relate to a period when the residence was not the individual’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 individual’s designated principal residence. 1.1 If the individual had a qualifying spouse or qualifying common-law partner at any time in the taxation year but neither of them occupied a particular designated principal residence throughout the year, the occupancy cost in respect of that designated principal residence for the year must not include, i. any amounts paid by, or on behalf of, the individual or his or her qualifying spouse or qualifying 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. 2. An amount paid on account of municipal tax in respect of a designated principal residence may be included in an amount determined under paragraph 2 of subsection (2) or paragraph 2 of subsection (3) only to the extent that the amount is included by the owner of the residence in computing income under the Federal Act. 3. In determining the amount of rent paid in respect of a designated principal residence for the purposes of paragraph 3 of subsection (2) or paragraph 3 of subsection (3), no amount that may reasonably be considered to have been paid on account of meals or board shall be included. 4. No amount may be included in determining the amount of an individual’s occupancy cost for a taxation year in respect of a principal residence that, i. consists of premises that are part of a chronic care facility or other similar institution that is prescribed, or that are part of any long-term care home or home for special care, if the facility, institution or home was exempt in whole or in part from municipal tax for the year and for which no grant in lieu of municipal tax is payable by the owner of the facility, institution or home under any statutory authority or, if such a grant in lieu is payable, the owner has not paid it, or ii. was exempt in whole or in part from municipal tax for the year and for which no grant in lieu of municipal tax is payable by the owner under any statutory authority or, if such a grant in lieu is payable, the owner has not paid it. 5. If neither an individual nor his or her qualifying spouse or qualifying common-law partner owns a designated principal residence of the individual and one of them furnishes work or services to the owner or lessee of the designated principal residence instead of paying full rent for occupation of the designated principal residence, the value of the benefit received from paying less than full rent may, for the purposes of determining the occupancy cost, be included in the rent paid in respect of the designated principal residence to the extent that the value of the benefit is included in the income for the year of the person who furnished the work or services.  2007, c. 11, Sched. A, s. 98 (5); 2009, c. 18, Sched. 28, s. 12 (10); 2010, c. 1, Sched. 29, s. 15 (2, 3); 2010, c. 23, s. 3; 2010, c. 26, Sched. 20, s. 5 (13, 14); 2015, c. 38, Sched. 20, s. 4 (6). Qualifying spouse, etc. (6) For the purposes of this Division, a person who is an individual’s spouse or common-law partner at a particular time in the year is the individual’s qualifying spouse or qualifying common-law partner, as the case may be, at that time unless, on December 31 of that year, the individual and the spouse or common-law partner have been living separately and apart, (a) for at least 90 days as a result of the breakdown of their marriage or common-law partnership; or (b) because of medical necessity.  2007, c. 11, Sched. A, s. 98 (6). (7) Repealed:  2010, c. 1, Sched. 29, s. 15 (4). Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. B, s. 5 (3) - 04/06/2007 2008, c. 19, Sched. U, s. 5 - 01/01/2009 2009, c. 18, Sched. 28, s. 12 (1-10) - 01/01/2009 2010, c. 1, Sched. 29, s. 15 (1, 4) - 15/12/2009; 2010, c. 1, Sched. 29, s. 15 (2) - 18/05/2010; 2010, c. 1, Sched. 29, s. 15 (3) - 01/07/2010; 2010, c. 23, s. 3 - 29/11/2010; 2010, c. 26, Sched. 20, s. 5 (1-14) - 08/12/2010 2015, c. 38, Sched. 20, s. 4 (1-5) - 10/12/2015; 2015, c. 38, Sched. 20, s. 4 (6) - 01/07/2010 Subdivision b — Property and Sales Tax Credits before 2010 Interpretation