104.11 (1) In this Part, “adjusted income” means adjusted income as defined in subsection 122.5 (1) of the Federal Act; (“revenu rajusté”) “eligible individual” means an individual who is an eligible individual as defined in subsection 122.5 (1) of the Federal Act and who is not excluded from this definition because of subsection 122.5 (2) of the Federal Act; (“particulier admissible”) “qualified dependant” means a qualified dependant as defined in subsection 122.5 (1) of the Federal Act and who is not excluded from this definition because of subsection 122.5 (2) of the Federal Act; (“personne à charge admissible”) “qualified relation” means a qualified relation as defined in subsection 122.5 (1) of the Federal Act and who is not excluded from this definition because of subsection 122.5 (2) of the Federal Act; (“proche admissible”) “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”) “senior” means an individual who is 64 years of age or more; (“personne âgée”) “specified month” for a taxation year means a month specified for a taxation year under subsection 122.5 (4) of the Federal Act; (“mois déterminé”) “specified threshold” means, for a year, the sum of, (a) the maximum amount for the year of a pension payable under the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner where each of them is a pensioner, (b) the maximum amount for the year of a guaranteed income supplement payable under Part II of the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner where each of them is a pensioner, and (c) the maximum amount for the year of a guaranteed annual income increment payable under the Ontario Guaranteed Annual Income Act to a person and his or her spouse or common-law partner where each of them is a beneficiary. (“seuil déterminé”)  2009, c. 34, Sched. U, s. 24; 2010, c. 1, Sched. 29, s. 22 (1); 2010, c. 26, Sched. 20, s. 10 (1); 2011, c. 9, Sched. 40, s. 10 (1, 2). Specified threshold, rounding (1.1) If the amount that would otherwise be the specified threshold for a year is not a whole dollar amount, the amount of the specified threshold shall be rounded up to the next whole dollar.  2010, c. 1, Sched. 29, s. 22 (2). Application of Federal Act (2) Subsections 122.5 (3.1), (3.2), (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 section in respect of an overpayment deemed to arise under subsection (4) 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 section.  2009, c. 34, Sched. U, s. 24; 2011, c. 9, Sched. 40, s. 10 (3). Deemed overpayment on account of tax (3) If an overpayment on account of an individual’s liability under this Act is deemed to have arisen during a specified month ending after June 30, 2010, for a taxation year, the Ontario Minister shall pay an Ontario sales tax credit to the individual for the specified month in accordance with this section.  2009, c. 34, Sched. U, s. 24. When overpayment is deemed to have arisen (4) An overpayment on account of an individual’s liability under this Act for a taxation year is deemed to have arisen during a specified month for a taxation year if the following conditions are satisfied: 1. The individual is an eligible individual at the beginning of the specified month. 2. The individual is resident in Ontario at the beginning of the specified month. 3. The individual and, if required by the Ontario Minister, the person who is the individual’s qualified relation for the specified month have each filed a return of income for the taxation year.  2009, c. 34, Sched. U, s. 24; 2010, c. 1, Sched. 29, s. 22 (3); 2011, c. 9, Sched. 40, s. 10 (4-6). Amount of payment for specified month (5) The amount of the Ontario sales tax credit to which an individual is entitled for a specified month is the amount calculated using the formula, (A – [0.04 × (B – C)])/4 in which, “A” is the total of, (a) $260, (b) $260 where the individual has a qualified relation for the specified month, (c) $260 where the individual has no qualified relation for the specified month and is entitled to deduct an amount for the taxation year under subsection 118 (1) of the Federal Act because of paragraph (b) of the definition of “B” in that subsection in respect of a qualified dependant of the individual for the specified month, and (d) $260 multiplied by the number of qualified dependants of the individual for the specified month other than a qualified dependant in respect of whom an amount is included under clause (c), “B” is, (a) the greater of $20,000 and the individual’s adjusted income for the taxation year if the individual does not have a qualified relation or a qualified dependant for the specified month, and (b) the greater of $25,000 and the individual’s adjusted income for the taxation year if the individual has a qualified relation, a qualified dependant or both for the specified month, and “C” is, (a) $20,000 if the individual does not have a qualified relation or qualified dependant for the specified month, and (b) $25,000 if the individual has a qualified relation, a qualified dependant or both for the specified month. 2009, c. 34, Sched. U, s. 24; 2011, c. 9, Sched. 40, s. 10 (7-11). Seniors’ income threshold (5.1) Despite subsection (5), if an eligible individual is a senior on December 31 of the taxation year and has a qualified relation, qualified dependant or both for a specified month in relation to the taxation year, and if the amount referred to in clause (b) of the definition of “B” and the amount of clause (b) of the definition of “C” in subsection (5) for the taxation year (as adjusted under section 23 for a taxation year after 2010) is less than the specified threshold for that year, those clauses shall be read as if they referred to the amount of the specified threshold for the purposes of determining the eligible individual’s Ontario sales tax credit for the specified month under this Part.  2011, c. 9, Sched. 40, s. 10 (12). Amount of monthly payment, shared-custody parent (5.2) 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 the Ontario sales tax credit 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. 10 (2). (6) Repealed:  2011, c. 9, Sched. 40, s. 10 (13). Amount not to be charged (7) A credit under this section or an entitlement to the payment of a credit under this section, as the case may be, (a) shall not be assigned, charged, attached or given as security; and (b) shall not be garnished.  2009, c. 34, Sched. U, s. 24. Exception, family orders (7.1) Subsection (7) does not affect or restrict the garnishment or attachment of payments under this section pursuant to the Family Orders and Agreements Enforcement Assistance Act (Canada).  2010, c. 26, Sched. 20, s. 10 (3). Repayment of Ontario sales tax credit (8) If, after an Ontario sales tax credit is paid to an individual under this section, it is determined that the individual received an Ontario sales tax credit to which he or she is not entitled or received an amount greater than the amount to which he or she was entitled, the individual shall repay the amount or the excess amount, as the case may be, to the Ontario Minister.  2009, c. 34, Sched. U, s. 24. Exception (9) Subsection (8) does not apply if the total amount payable in respect of a taxation year is not more than $2.  2009, c. 34, Sched. U, s. 24. No interest payable (10) No interest is payable on the amount of an Ontario sales tax credit paid by the Ontario Minister under this section or repayable by an individual under this section.  2009, c. 34, Sched. U, s. 24. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 24 - 15/12/2009 2010, c. 1, Sched. 29, s. 22 (1, 2, 4) - 01/01/2010; 2010, c. 1, Sched. 29, s. 22 (3) - 15/12/2009; 2010, c. 26, Sched. 20, s. 10 (1, 2) - 01/06/2011; 2010, c. 26, Sched. 20, s. 10 (3) - 01/07/2010 2011, c. 9, Sched. 40, s. 10 (1-13) - 01/07/2010 Part V.4 (s. 104.12) Repealed: 2007, c. 11, Sched. A, s. 104.12 (23).  (See: 2009, c. 34, Sched. U, s. 25) Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. A, s. 104.12 (23) - 31/12/2013 2009, c. 34, Sched. U, s. 25 - 15/12/2009 2010, c. 1, Sched. 29, s. 23 (1-6) - 15/12/2009; 2010, c. 26, Sched. 20, s. 11 - 01/06/2011 2011, c. 9, Sched. 40, s. 11 (1-8) - 01/05/2011 Part V.5   small beer manufacturers’ tax credit