8 The following rules apply in determining the amount of any tax credits deductible by an individual under this subdivision:   1. A trust is not entitled to a tax credit under this subdivision for a taxation year other than a tax credit for charitable donations under subsection 9 (21). 2. In calculating the total amount of tax credits that an individual, other than a trust, may deduct under this subdivision, the individual shall deduct the tax credits to which he or she is entitled under section 9 in the same order as the subsections relating to those tax credits are listed in that section. 3. A reference to an individual’s basic personal income tax for a taxation year is deemed to be a reference to the amount that would be the individual’s basic personal income tax for the year if the individual’s Ontario allocation factor were one. 4. A reference in a subsection of section 9 to a tax credit under another subsection of that section is deemed to be a reference to that other tax credit as it would be determined before the application of section 10. 5. No pension tax credit under subsection 9 (10) or adoption expense tax credit under subsection 9 (11) may be deducted for a taxation year by an individual described in paragraph 3 of subsection 4 (1). 6. Subsections 118 (4), (5) and (6), 118.01 (3) and 118.3 (3) of the Federal Act apply for the purposes of section 9. 7. An individual who becomes bankrupt in a calendar year is entitled to deduct only the amounts described in the following subparagraphs in computing his or her tax payable under this Division for each taxation year that ends in the calendar year: i. the portions of any tax credits the individual would otherwise be entitled to deduct under subsections 9 (2), (3), (4), (5), (6), (6.1), (7), (7.1), (8), (12), (13), (17) and (18) for the taxation year that can reasonably be considered applicable to the taxation year, and ii. any tax credits the individual would otherwise be entitled to deduct under subsections 9 (9), (10), (11), (15), (16), (20), (21) and (22) for the taxation year that can reasonably be considered wholly applicable to the taxation year. 8. If paragraph 7 applies, the sum of all amounts deductible by the individual for all taxation years of the individual ending in a calendar year shall not exceed the total amount that, if the individual had not become bankrupt in the calendar year, would have been deductible for the taxation year that would have otherwise coincided with the calendar year. 9. An individual who is resident in Canada for only part of a taxation year is entitled to deduct only the amounts described in the following subparagraphs in computing his or her tax payable under this Division for the year: i. the portions of any tax credits the individual would otherwise be entitled to deduct under subsections 9 (2), (3), (4), (5), (6), (6.1), (7), (7.1), (8), (12), (13), (17) and (18) for the year that can reasonably be considered to apply to any period during the year throughout which the individual was resident in Canada, computed as though that period were the whole taxation year, ii. any tax credits the individual would otherwise be entitled to deduct under subsections 9 (9), (10), (11), (15), (16), (20), (21) and (22) for the year that can reasonably be considered to be wholly applicable to any period in the year throughout which the individual was resident in Canada, computed as though that period were the whole taxation year, and iii. any tax credits the individual would otherwise be entitled to deduct under section 9 for the year, as determined in accordance with paragraph 10.1, that apply to any period in the year throughout which the individual was not resident in Canada, computed as though that non-resident period was the whole taxation year. 10. If paragraph 9 applies, the sum of all amounts deductible by the individual for a taxation year shall not exceed the total amount that would have been deductible for the year if the individual had been resident in Canada throughout the year. 10.1 An individual who is not resident in Canada at any time in a taxation year is entitled to deduct only the amounts described in subsections 9 (9), (12), (14), (15), (21) and (22) in computing his or her tax payable under this Division for the year, unless all or substantially all of the individual’s income for the year is included in computing his or her taxable income earned in Canada for the year. 11. If a separate return of income with respect to an individual is filed under subsection 70 (2), 104 (23) or 150 (4) of the Federal Act, as it applies for the purposes of this Act, for a particular period and another return of income with respect to the individual is filed under this Act for a period ending in the calendar year in which the particular period ends, the sum of all amounts claimed in the returns under subsections 9 (9), (10), (11), (12), (13), (14), (15), (16), (18), (20), (21) and (22) shall not exceed the total that could be deducted under those subsections with respect to the individual for a taxation year that coincides with the calendar year. 12. For the purposes of determining the amount of tuition and education tax credits under subsection 9 (19) that may be transferred for a taxation year from a spouse, common-law partner, child or grandchild, the person transferring the tax credits shall designate the amount of tuition and education tax credits to be transferred for the year and the maximum amount that may be deducted under subsection 9 (17) or (18) by an individual for a year in respect of these transferred tax credits must not exceed that amount. 13. For the purposes of determining an individual’s entitlement to a deduction under subsection 9 (14) for a taxation year that ends before January 1, 2018, if the individual was resident in a province other than Ontario on the last day of the preceding taxation year, the amount of the individual’s unused tuition and education tax credits at the end of that preceding year is the amount that would be his or her unused tuition and education tax credits at the end of the preceding year, i. as determined under the comparable provision of a taxing statute of the other province, calculated as if the percentage applied under the relevant provisions of that statute were, at all material times, the lowest tax rate instead of the percentage applied under those provisions, or ii. as determined under section 118.61 of the Federal Act, calculated as if the percentage applied under sections 118.5 and 118.6 of that Act in calculating the individual’s tuition and education tax credits were, at all material times, the lowest tax rate instead of the appropriate percentage, if there is no comparable provision of a taxing statute of the other province. 13.1 Subject to paragraph 13.2, for the purposes of determining an individual’s entitlement to a deduction under subsection 9 (14) for a taxation year that ends after December 31, 2017, if the individual was not resident in Ontario on the last day of the preceding taxation year, the amount of the individual’s unused tuition and education tax credits at the end of that preceding year and at the end of any subsequent taxation year is deemed to be nil. 13.2 For a particular taxation year that begins after December 31, 2017 and ends before January 1, 2022, if the individual satisfies both of the conditions set out in paragraph 13.3, the amount of the individual’s unused tuition and education tax credits at the end of the preceding taxation year in respect of the particular taxation year is the amount that is the lesser of, i. the amount of the individual’s unused tuition and education tax credits at the end of the last taxation year in which the individual was resident in Ontario that is within the period that begins after December 31, 2016 and ends before the last day of the particular taxation year, and ii. the amount that would be the individual’s unused tuition and education tax credits at the end of the preceding taxation year as determined under section 118.61 of the Federal Act, calculated as if the percentage applied under sections 118.5 and 118.6 of that Act in calculating the individual’s tuition and education tax credits were, at all material times, the lowest tax rate instead of the appropriate percentage. 13.3 For the purposes of paragraph 13.2, the conditions for a particular taxation year are as follows: i. The individual was resident in Ontario on December 31, 2017. ii. The individual was resident in a province other than Ontario on the last day of the taxation year preceding the particular taxation year. 14. A particular person who is resident in a province other than Ontario on the last day of a taxation year is deemed to be resident in Ontario on that day for the purposes of determining the amount of unused tax credits that may be transferred from him or her to an individual who is resident in Ontario on that day.  2007, c. 11, Sched. A, s. 8; 2009, c. 18, Sched. 28, s. 3; 2015, c. 20, Sched. 40, s. 5; 2017, c. 34, Sched. 40, s. 1; 2021, c. 40, Sched. 21, s. 1; 2023, c. 8, Sched. 9, s. 1. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 28, s. 3 - 01/01/2009 2015, c. 20, Sched. 40, s. 5 - 01/01/2009 2017, c. 34, Sched. 40, s. 1 (1, 2) - 14/12/2017 2021, c. 40, Sched. 21, s. 1 (1, 2) - 09/12/2021 2023, c. 8, Sched. 9, s. 1 - 01/01/2018