Tax deferral for low-income seniors or disabled persons
 10. (1) In this section, “spouse” means a person, (a) to whom the person is married, or (b) with whom the person is living outside marriage in a conjugal relationship, if the two persons, (i) have cohabited for at least one year, (ii) are together the parents of a child, or (iii) have together entered into a cohabitation agreement under section 53 of the Family Law Act; (“conjoint”) “tax increase” means, in respect of a taxation year, the amount by which, because of a general reassessment, the amount of taxes imposed under the Act or the Provincial Land Tax Act and under Part IX of the Education Act
on the property for a taxation year exceeds the amount of taxes imposed under those Acts for the previous year. (“augmentation d’impôt”)  O. Reg. 229/09, s. 10 (1). (2) The assessed owner of land in the residential property class is entitled to a deferral of tax for a taxation year ending after December 31, 2008 if, (a) the tax increase for the taxation year is at least $50; (b) the assessed owner or the assessed owner’s spouse occupies the property as their principal residence on January 1 of the taxation year; (c) the assessed owner or the assessed owner’s spouse is, at any time during the taxation year, (i) a person who is 65 years of age or older and who receives a supplement under Part II of the Old Age Security Act (Canada), or (ii) a person who receives income support under the Ontario Disability Support Program Act, 1997; (d) the assessed owner or the assessed owner’s spouse was assessed as the owner of the property on the assessment roll for the previous year; and (e) an application for the deferral, together with sufficient documentation to establish entitlement to the deferral, is filed with the Minister in accordance with subsection 9 (1).  O. Reg. 229/09, s. 10 (2). (3) The amount of the tax deferral is the amount of the tax increase for the taxation year.  O. Reg. 229/09, s. 10 (3). (4) Despite subsection (3), the amount of the tax deferral for a taxation year shall not exceed the amount by which 75 per cent of the assessed value of the property exceeds the total amount of taxes deferred in previous years under this section or under Ontario Regulation 3/02 (Tax Relief in Unorganized Territory for 2001 and Subsequent Years) made under the Education Act, before it was revoked. O. Reg. 260/17, s. 1. (5) All amounts deferred under this section and under Ontario Regulation 3/02, before it was revoked, become due, (a) upon the death of the assessed owner, except as otherwise provided in subsection (6); (b) upon the transfer of the property; or (c) on February 28 of the year following the first year for which the assessed owner is not entitled to a deferral of taxes, subject to subsections (7) and (8). O. Reg. 260/17, s. 1. (6) If the assessed owner dies but the assessed owner’s spouse is still alive, the amounts that are deferred are not due as long as, (a) the spouse is alive; (b) the property is the spouse’s principal residence; and (c) the property is not transferred, other than to the spouse.  O. Reg. 229/09, s. 10 (6). (7) If the assessed owner’s spouse dies and, but for the spouse’s death, the assessed owner would be entitled to a deferral of taxes if an application was made in accordance with clause (2) (e), the amounts that are deferred are not due as long as, (a) the assessed owner is alive; (b) the property is the assessed owner’s principal residence; and (c) the property is not transferred.  O. Reg. 229/09, s. 10 (7). (8) If the assessed owner would have been entitled to a deferral of taxes in the taxation year if an application had been made in accordance with clause (2) (e), but an application was not made, the amounts already deferred are not due if the owner gives to the Minister by February 28 of the year following the taxation year: 1. A written application to continue the deferral of the amounts already deferred. 2. Sufficient documentation to establish entitlement to a deferral of taxes for the taxation year.  O. Reg. 229/09, s. 10 (8). (9) Section 12 of the Act applies, with necessary modifications, with respect to the collection of taxes deferred under this section.  O. Reg. 229/09, s. 10 (9). Rebate to Eligible Charity