10 (1) The following provisions of the Federal Act apply for the purposes of this Act and, in their application, any reference in them to section 150 or subsection 150 (1) of the Federal Act shall be read to include a reference to subsection 9 (1) of this Act: 1. Section 151. 2. Subsections 152 (1), (1.11), (1.12), (2), (3), (3.1), (4), (4.01), (4.1), (4.2), (4.3), (4.4), (5), (6), (7), (8) and (9). 3. Subsections 153 (1), (1.1), (1.2), (1.4) and (3) and 156.1 (4). 4. Subsections 227 (5), (5.1), (8.3) and (8.4).  1997, c. 10, s. 4 (3); 1999, c. 9, s. 123 (1-3); 2004, c. 16, s. 3; 2008, c. 19, Sched. I, s. 2. Application of s. 152 of the Federal Act (1.1) Subsection 152 (1) of the Federal Act applies to a refund under section 8.7 and a tax incentive under section 8.9.  2004, c. 31, Sched. 19, s. 14. Same (1.2) Despite subsection 152 (3.1) of the Federal Act, the normal reassessment period for a taxation year with respect to a refund under section 8.7 is the period that ends six years after the date that a notice of entitlement relating to the refund is first sent under section 8.8.  2000, c. 42, s. 59; 2004, c. 16, s. 3. Tax tables (2) Where an individual pays tax for a taxation year under the Federal Act computed in accordance with subsection 117 (6) of that Act, the individual may pay in lieu of the amount of tax otherwise determined under one or more sections of this Act the amount or amounts determined by reference to one or more tables prepared in accordance with prescribed rules.  R.S.O. 1990, c. I.2, s. 10 (2); 2004, c. 16, s. 3. Determination of deemed amount (3) An individual may, during any month, request in writing that the Provincial Minister determine the amount deemed by section 8.5 to be an overpayment of tax during the month or any month in the immediately preceding 18 months.  1998, c. 34, s. 75; 2004, c. 16, s. 3. Notice of entitlement (4) On receipt of a request under subsection (3), the Provincial Minister shall determine the amount deemed by section 8.5 to be an overpayment of tax or shall determine that no overpayment of tax is deemed to arise under that section, and shall forward a notice of entitlement to the individual containing the information required under subsection 8.5 (10) and shall notify the individual of his or her rights to object to the Provincial Minister’s determination in the notice of entitlement.  1998, c. 34, s. 75; 2004, c. 16, s. 3. Exception, additional tax amount (5) Despite any provision of the Federal Act referred to in subsection (1), an assessment or reassessment of tax payable under section 4 of this Act for a taxation year ending after December 31, 1999 may be made at any time if the reason for the assessment or reassessment is, (a) to assess or reassess the amount of additional tax, if any, payable by an individual for the taxation year under section 3 after the exclusion from the individual’s gross tax amount for the taxation year all amounts of additional tax determined under subsection 4.3 (2) or 4.6 (2) in respect of a previous taxation year; or (b) to determine or redetermine the individual’s additional tax amount for the taxation year under subsection 4.6 (2) by including in the calculations the amount of additional tax payable under section 3.  2005, c. 31, Sched. 11, s. 9. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 4 (3) - 20/06/1996; 1998, c. 34, s. 75 - 1/07/1998; 1999, c. 9, s. 123 (1) - 31/12/1991; 1999, c. 9, s. 123 (2) - 17/06/1999; 1999, c. 9, s. 123 (3) - 1/01/1994 2000, c. 42, s. 59
- 21/12/2000 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 14 - 27/03/2003 2005, c. 31, Sched. 11, s. 9 - 15/12/2005 2008, c. 19, Sched. I, s. 2 - 18/06/2008 reassessments