jswizzle3737/ontario_laws_and_regs huggingface dataset:
Eligible child
1. For the purposes of subsection 8.4.2 (1) of the Act, (a) an individual who is at least four years of age throughout the taxation year, but is not 21 years of age or older at any time in the taxation year is an eligible child throughout the taxation year; (b) an individual who attains the age of four years in a taxation year is an eligible child for the period from September 1 to December 31 in the year; and (c) an individual who attains the age of 21 years in a taxation year is an eligible child for the period from January 1 to June 30 in the year. O. Reg. 498/01, s. 1; O. Reg. 384/02, s. 1.
Eligible course of study
2. (1) The following rules are prescribed for the purposes of clause (b) of the definition of “eligible course of study” in subsection 8.4.2 (1) of the Act: 1. An elementary or secondary course of study is an eligible course of study, i. if it complies with such requirements with respect to the length of the instructional program for each school day as are prescribed in Regulation 298 of the Revised Regulations of Ontario, 1990 (“Operation of Schools — General”) made under the Education Act, and ii. if it is a course of study in which at least 75 per cent of the instruction time is undertaken at one or more locations within Ontario. 2. Despite paragraph 1, a course of study for an eligible child who is a child with special needs, as defined in subsection (2), is an eligible course of study, i. if it is designed for a child with special needs, ii. if it meets the requirements described in paragraph 1 for an eligible course of study, other than the requirement concerning the length of the instructional program for each school day, iii. if it is not a tutoring service supplemental to the child’s regular course of study, and iv. if the taxpayer has made a request to the Minister that the course of study be considered an eligible course of study for the child. O. Reg. 384/02, s. 2. (2) For the purposes of paragraph 2 of subsection (1), “child with special needs” means a child, (a) who has behavioural, communicational, intellectual, physical or multiple needs or conditions which have been identified by an assessment that is equivalent to the assessment provided for under subsection 15 (1), (2) or (3) of Ontario Regulation 181/98 (Identification and Placement of Exceptional Pupils) made under the Education Act, and (b) who, as a consequence of such a need or condition, requires the length of his or her instructional program for each school day at the eligible independent school to be reduced. O. Reg. 384/02, s. 2.
Qualifying taxpayer
5. The following rules are prescribed for the purposes of clause (c) of the definition of “qualifying taxpayer” in subsection 8.4.2 (1) of the Act: 1. The person must be a resident of Canada on December 31 of the taxation year. 2. The person must be a parent or legal guardian of an eligible child and must have paid eligible tuition fees in respect of the child. O. Reg. 384/02, s. 5.
Apportionment of tax credit
6. For the purposes of subsection 8.4.2 (4) of the Act, the amount of the equity in education tax credit in respect of an eligible child for a taxation year determined under subsection 8.4.2 (2) of the Act must be apportioned between qualifying taxpayers based on the proportion of the eligible tuition fees paid by each of them. O. Reg. 498/01, s. 6; O. Reg. 384/02, s. 6.
Apportionment of tax credit
7. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 498/01, s. 7.