103.8 (1) This section governs the determination of the amount, if any, of an individual’s Ontario sales tax credit for a month.  2011, c. 9, Sched. 40, s. 6. Eligibility (2) An individual is eligible for an Ontario sales 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 is an eligible individual as defined in subsection 122.5 (1) of the Federal Act and is not excluded from being an eligible individual because of subsection 122.5 (2) of the Federal Act. 3. 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) The amount of the eligible individual’s Ontario sales tax credit for the month is the amount calculated using the formula, (A – [0.04 × (B – C)])/12 in which, “A” is the total of, (a) $260, (b) $260 where the individual has a qualified relation for the month, (c) $260 where the individual has no qualified relation for the month and is entitled to deduct an amount for the applicable base 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 month, and (d) $260 multiplied by the number of qualified dependants of the individual for the 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 base taxation year that relates to the particular month if the individual does not have a qualified relation or a qualified dependant for the month, and (b) the greater of $25,000 and the individual’s adjusted income for the base taxation year that relates to the particular month if the individual has a qualified relation, a qualified dependant or both for the month, and “C” is, (a) $20,000 if the individual does not have a qualified relation or qualified dependant for the month, and (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 an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of the particular month, the amount of his or her Ontario sales tax credit for the month is the amount calculated using the formula, (D + E)/2 in which, “D” is the amount determined for the month by the formula in subsection (3), calculated without reference to this subsection, and “E” is the amount determined for the month by the formula in subsection (3), 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. 2011, c. 9, Sched. 40, s. 6. Seniors’ income threshold (5) Despite subsection (3), if the eligible individual is a senior at the end of the base taxation year and has a qualified relation, qualified dependant or both for the month, 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 (3) for the base taxation year (as adjusted under section 23 for a base taxation year after 2010) is less than the seniors’ income threshold for that base taxation year, those clauses shall be read as if they referred to the amount of the senior’s income threshold.  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