103.9 (1) This section and sections 103.11 and 103.13 govern the determination of the amount, if any, of an individual’s Ontario energy and property tax credit for a month, if the individual is not a senior at the end of the base taxation year.  2011, c. 9, Sched. 40, s. 6. Eligibility (2) An individual is eligible for an Ontario energy and property tax credit for a particular month if all of the following conditions are satisfied: 1. At the beginning of the month, the individual is resident in Ontario. 2. At the beginning of the month, the individual 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”. 3. At the beginning of the month, the individual is not a person described in subsection 122.5 (2) of the Federal Act. 4. On the last day of the applicable base taxation year, the individual had a designated principal residence in Ontario and was resident in Ontario. 5. The individual and, if required by the Ontario Minister, the person who is the individual’s qualified relation for the month have each filed a return of income under this Act for the applicable base taxation year.  2011, c. 9, Sched. 40, s. 6. Amount (3) If the eligible individual is not a senior at the end of the applicable base taxation year, the amount of his or her Ontario energy and property tax credit for the month is the amount calculated using the formula, [(F + G) – 0.02 × (H – J)]/12 in which, “F” is the individual’s energy amount equal to the lesser of, (a) $200, and (b) the sum of, (i) the amount, if any, of the individual’s occupancy cost for the base taxation year less any amount included under paragraph 5 of subsection 98 (2) or paragraph 5 of subsection 98 (3), (ii) the energy costs, if any, paid for the base taxation year by or on behalf of the individual or the individual’s qualified relation in respect of a designated principal residence of the individual on a reserve in Ontario, if the individual is resident on a reserve in Ontario at any time in the year, and (iii) 20 per cent of the amount, if any, paid by or on behalf of the individual or the individual’s qualified relation for accommodation for the individual at any time in the base taxation year in a designated long-term care home, “G” is the individual’s property tax amount equal to the least of, (a) $700, (b) the individual’s occupancy cost for the base taxation year, and (c) the sum of, (i) the lesser of $50 and the individual’s occupancy cost for the base taxation year, and (ii) an amount equal to 10 per cent of the individual’s occupancy cost for the base taxation year, “H” is, (a) the greater of $20,000 and the individual’s adjusted income for the base taxation year, if the individual does not have a qualified relation or a qualified dependant for the month, or (b) the greater of $25,000 and the individual’s adjusted income for the base taxation year, if the individual has a qualified relation, a qualified dependant or both for the month, and “J” is, (a) $20,000, if the individual does not have a qualified relation or a qualified dependant for the month, or (b) $25,000, if the individual has a qualified relation, a qualified dependant or both for the month. 2011, c. 9, Sched. 40, s. 6. Same, shared-custody parent (4) Despite subsection (3), if the eligible individual, other than an individual who is a senior at the end of the applicable base taxation year, is a shared-custody parent in respect of a qualified dependant for the particular month and did not have any other qualified dependants or a qualified relation for the month, the amount of his or her Ontario energy and property tax credit for the month is the amount that would be determined under subsection (3) if the definitions of “H” and “J” in that subsection read as follows: “H” is the amount determined by the formula, (K + L)/2 in which, “K” is the greater of $20,000 and the individual’s adjusted income for the base taxation year, and “L” is the greater of $25,000 and the individual’s adjusted income for the base taxation year, and “J” is $22,500. 2011, c. 9, Sched. 40, s. 6. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 40, s. 6 - 12/05/2011