13. (1) For the purposes of determining a person in need and computing the amounts of allowances, the income of an applicant or recipient shall include all payments of any nature or kind whatsoever, received by or on behalf of, (a) the applicant or recipient; (b) the spouse of the applicant or recipient where the spouse is residing in the same dwelling place as the applicant or recipient, as the case may be; (c) any dependant of the applicant or recipient, other than the earnings of the dependant; and (d) where the applicant or recipient is a foster parent, the foster child, other than the earnings of the foster child.  R.R.O. 1990, Reg. 366, s. 13 (1); O. Reg. 409/95, s. 7. (2) For the purposes of subsection (1), and without restricting the generality of subsection (1), income shall include the following: 1. Subject to subsection (6), the total amount payable to a recipient and a spouse included as a beneficiary in respect of gross monthly income from wages, salaries, casual earnings and amounts paid under a training program, other than the earnings of a dependent child, and net monthly income as determined by the Director from an interest in or operation of a business less, i. the total of all deductions required by law or by the terms of employment from wages, salaries, casual earnings and amounts paid under a training program made in respect of income tax, Canada Pension Plan, employment insurance, union dues and pension contributions, ii. subject to subsection (8.1), an amount equal to, A. $160 if there is one beneficiary, B. $185 if there is more than one beneficiary at least one of whom is eligible to receive an allowance and benefits under clause 7 (1) (c) or (e) of the Act, C. if sub-subparagraph B does not apply and there are two beneficiaries, $275, D. if sub-subparagraph B does not apply and there are three beneficiaries, $321, E. if sub-subparagraph B does not apply and there are four beneficiaries, $372, F. if sub-subparagraph B does not apply and there are five beneficiaries, $423, G. if sub-subparagraph B does not apply and there are six beneficiaries, $468, or H. if sub-subparagraph B does not apply and there are seven or more beneficiaries, $506 for the first seven beneficiaries and $38 for each additional beneficiary, iii. subject to subsection (8.1), 25 per cent of the amount by which the monthly income determined under this paragraph exceeds the total amount of exemptions to which the person is entitled under subparagraphs i and ii, iv. subject to subsection (10), child care expenses actually incurred for each dependent child and not otherwise reimbursed or subject to reimbursement up to the maximum amount provided in subsection (11), if the child care expenses are necessary to permit a recipient or spouse to be employed or to participate in a training program and if, A. the recipient is a single person who is employed or in a training program, B. the recipient has a spouse and each of them is either employed or in a training program, or C. the recipient has a spouse and either the recipient or the spouse is employed or in a training program and the other is unable to provide child care, and v. subject to subsection (3.1), in the case of a person eligible for benefits under clause 7 (1) (c) or (e) of the Act or subsection 2 (6) of this Regulation, such employment-related expenses incurred during a month as are necessary to enable him or her to be employed, up to a maximum of the lesser of $140 and the amount of his or her income after the deductions allowable under the other subparagraphs of this paragraph are made. 2. Subject to subsection (8), any payment received under the Old Age Security Act (Canada). 3. Subject to subsection (8), any increment received under the Ontario Guaranteed Annual Income Act. 4. Subject to subsection (8), any pension or payment received under legislation of any other country. 5. Subject to subsection (8), any regular or periodic payments received under a mortgage, agreement for sale or loan agreement where the unpaid balance of the mortgage, agreement for sale or loan, together with the value of his or her liquid assets exceeds the maximum value of the liquid assets permitted to the person under section 2, 3 or 4. 6. Subject to subsection (8), any regular or periodic payments received under any annuity, pension plan, superannuation scheme or insurance benefit. 7. Subject to subsection (8), any payments for support or maintenance received under an order made by a court of competent jurisdiction or under a domestic contract or an agreement with the putative father of a child born out of wedlock. 8.  Revoked:  O. Reg. 631/98, s. 7 (4). 9. The net income of the spouse of the applicant or recipient or of the putative father of a beneficiary available to the applicant or recipient as determined by the Director where the spouse or putative father, as the case may be, is living apart from the applicant or recipient. 10. Subject to subsection (15), if the applicant, recipient or beneficiary is a person in respect of whom an undertaking has been given under the Immigration Act (Canada), and who resides in accommodation owned or controlled in whole or in part by the person giving the undertaking or in the home of such person, an amount equal to the greater of, i. payments available to the applicant, recipient or beneficiary as determined by the Director, under the undertaking given in respect of him or her, and ii. the amount of the allowance under the Act otherwise calculated less the applicable basic allowance amount set out in Schedule C or F. 10.1 Subject to subsections (15) and (17), if the applicant, recipient or beneficiary is a person in respect of whom an undertaking has been given under the Immigration Act (Canada), and who does not reside in accommodation owned or controlled in whole or in part by the person giving the undertaking, or in the home of such person, an amount of equal to the greater of, i. payments available to the applicant, recipient or beneficiary, as determined by the Director, under the undertaking given in respect of him or her, and ii. $100. 11.  Revoked:  O. Reg. 320/93, s. 4 (1). 12. Any payment received from the sale or other disposition of an asset, except that portion of the payment that is applied, or where the Director approves will be applied towards, i. the purchase by the applicant or recipient or the spouse of the applicant or recipient of a principal residence used by the applicant or recipient, or ii. the purchase of any other asset which in the Director’s opinion is necessary for the health or welfare of a beneficiary included for the purposes of calculating the amount of allowance to which the applicant or recipient is entitled. 13. All payments received under the
Compensation for Victims of Crime Act. 14. Subject to paragraph 18, where an applicant or recipient is providing lodging and meals to a person, an amount for each such person that is equal to the greater of, i. 40 per cent of the amount received from such person, or ii. $100. 15. Subject to paragraph 18, where an applicant or recipient is providing lodging without meals to a person, an amount for each such person that is equal to the greater of, i. 60 per cent of the amount received from such person, or ii. $100. 16. Subject to subsection (8), any payment received by or on behalf of an applicant, recipient or beneficiary under the Pension Act (Canada), the Employment Insurance Act (Canada), the War Veterans Allowance Act (Canada), the Civilian War Pensions and Allowances Act (Canada), the Workers’ Compensation Act or compensation paid under a similar law of any other jurisdiction, the Quebec Pension Plan (Quebec) and the Canada Pension Plan. 16.1 Subject to subsection (14), all interest and dividends earned. 16.2 Proceeds of any loan except, with the Director’s approval, any portion that is applied or will be applied to the operation of a business. 16.3 That portion of a payment with respect to dependent children received in or before June 2004 under section 122.61 of the Income Tax Act (Canada) that represents item “C” in the formula set out in subsection (1) of that section. 16.4 That portion of a payment with respect to dependent children received in or after July 2004 but before July 2005 under section 122.61 of the Income Tax Act (Canada) that represents item “C” in the formula set out in subsection (1) of that section, less the sum of the following amounts: i. $4.00 for the first dependent child. ii. $3.41 for the second dependent child. iii. $3.25 for each additional dependent child. 16.5 That portion of a payment with respect to dependent children received in or after July 2005 under section 122.61 of the Income Tax Act (Canada) that represents item “C” in the formula set out in subsection (1) of that section, less the sum of the following amounts: i. $21.58 for the first dependent child. ii. $20.66 for the second dependent child. iii. $20.33 for each additional dependent child, but shall not include, 17. Any benefits received under this Act and the regulations. 18. Any income received or deemed to be received for lodging with or without meals provided by the applicant or recipient to any child, grandchild or foster child of the applicant or recipient where the child or grandchild is, i. a recipient of an allowance under the Family Benefits Act, of income assistance under the Ontario Works Act, 1997 or of income support under the Ontario Disability Support Program Act, 1997, who is in full-time attendance at an educational institution or is on vacation from the institution, or is in a course of training approved by the Director under the Family Benefits Act or the administrator under the Ontario Works Act, 1997, as the case may be, ii. a dependent child of a recipient under the Family Benefits Act or a dependant other than a spouse under the Ontario Works Act, 1997 or the Ontario Disability Support Program Act, 1997, or iii. a person whose budgetary requirements are determined under subsection 12 (22) or under subsection 44 (3) of Ontario Regulation 134/98 made under the Ontario Works Act, 1997. 19. 40 per cent of the gross income as determined by the Director received from rented self-contained quarters. 20. 40 per cent of the gross income as determined by the Director received from the rental of land or a garage. 21. Family allowances received under the Family Allowances Act (Canada). 22. Any payment received as a child tax credit by reason of the application of section 122.2 of the Income Tax Act (Canada). 23. Any payment received under the Vocational Rehabilitation Services Act or the regulations thereunder. 24.  Revoked:  O. Reg. 138/98, s. 3 (2). 25. Payments approved by the Director received from any agency or governmental source approved by the Director on behalf of a child who is not a beneficiary. 26. Donations received from a religious, charitable or benevolent organization. 27. Casual gifts of small value. 28. Casual payments of small value. 29. A payment or refund received under section 8 or 8.5 of the Income Tax Act. 30. Any grant received under section 2 or 7 of the Ontario Pensioners Property Tax Assistance Act. 31. Any payment received under Order in Council numbered O.C.-3033/90, made under section 7 of the Ministry of Agriculture and Food Act. 32.  Revoked:  O. Reg. 320/93, s. 4 (5). 33. Any payment received pursuant to the Indian Act (Canada) under a treaty between Her Majesty and an Indian band. 34. Any payment received under Order-in-Council numbered P.C. 1977-2496, made under section 40 of the Indian Act (Canada). 35. With respect to a loan guaranteed under section 8 of the Ministry of Colleges and Universities Act or a loan under the Canada Student Financial Assistance Act, that part of the proceeds received by or on behalf of a student that relates to tuition, other compulsory fees, books, instructional supplies or transportation for the purposes of the definition of “education costs” in section 1 of Regulation 774 of the Revised Regulations of Ontario, 1990. 36. All of the proceeds of a loan guaranteed under section 8 of the Ministry of Colleges and Universities Act or a loan under the Canada Student Financial Assistance Act, where those proceeds are received by or on behalf of a student who is, i. a part time student, ii. an applicant or recipient to whom section 31 applies or his or her spouse, or iii. a dependent child or a foster child where the child is not a sole support student as defined in subsection 1 (1) of Regulation 774 of the Revised Regulations of Ontario, 1990. 37. An award or grant made by the Ministry of Education and Training to a student enrolled in a post-secondary institution. 38.  Revoked:  O. Reg. 352/96, s. 4 (3). 39. A bursary received by a beneficiary who is a full-time student enrolled in a secondary school under paragraph 18 of subsection 8 (1) of the Education Act. 40. Where an applicant or recipient or a beneficiary is in receipt of a grant under the Interest Deferment plan established by Sections 34.3 to 34.8 of the National Housing Act (Canada), being chapter N-10 of Revised Statutes of Canada, 1970, an amount that is the lesser of, i. the average monthly amount of the grant, or ii. the amount by which the cost of shelter as determined by the Director of the applicant or recipient exceeds the amount set out in Column A of the following Table: TABLE  Number of Beneficiaries   Column A 

  1   $200.00 

  2   283.00 

  3   307.00 

  4   330.00 

  5   353.00 

  6 or more   377.00 41. Any payment received under subsection 2 (2) of the Developmental Services Act. 42. Any payment received under clause 175 (f) of the Child and Family Services Act. 43. Any payment made by an Indian Band as an incentive bonus for school attendance to any dependant of an applicant or recipient who is attending school. 44. Despite paragraph 16, any death benefit payment under the Canada Pension Plan or the Quebec Pension Plan (Quebec). 45. Subject to subsection (22), an amount received as damages or compensation for, i. pain and suffering, or ii. expenses actually and reasonably incurred or to be incurred as a result of injury to or the death of an applicant or beneficiary, up to a maximum amount of $25,000. 46. Any payment received as a tax credit by reason of the application of section 122.5 of the Income Tax Act (Canada). 47. Any payment received under the Ministry of Community and Social Services Act. 48. A payment received under section 122.61 of the Income Tax Act (Canada) in or before June 2004, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section. 48.1 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2004 but before July 2005, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts: i. $4.00 for the first dependent child. ii. $3.41 for the second dependent child. iii. $3.25 for each additional dependent child. 48.2 A payment received under section 122.61 of the Income Tax Act (Canada) in or after July 2005, as reduced by that portion of the payment with respect to dependent children that represents item “C” in the formula set out in subsection (1) of that section, and as increased by the sum of the following amounts: i. $21.58 for the first dependent child. ii. $20.66 for the second dependent child. iii. $20.33 for each additional dependent child. 49. Subject to subsection (13), any payment received by an applicant or recipient by reason of his or her beneficial interest in assets held in trust if the beneficial interest is derived from an inheritance and either exempt as a liquid asset or not a liquid asset and if the payment is applied to, i. expenses for aids, assistive devices, health needs, renovations to the principal residence of the applicant or recipient, or services, that, A. are related to the applicant’s or recipient’s disability, and B. are not and will not be otherwise reimbursed, ii. education or training expenses that, A. are incurred as a result of the applicant’s or recipient’s disability, and B. are not and will not be otherwise reimbursed, or iii. other disability related expenses up to an annual maximum of $3,300. 50. A payment received under any of the following agreements, i. the agreement known as the Helpline Reconciliation Model Agreement to which the Province of Ontario is a party, ii. the agreement known as the Multi-Provincial/Territorial Assistance Program Agreement to which the Province of Ontario is a party, iii. the agreement known as the Grandview Agreement to which the Province of Ontario is a party. 51. A payment received under subsection 147 (14) of the Workers’ Compensation Act. 52. A payment received under the Ontario Hepatitis C Assistance Plan. 53. A lump sum payment received under the 1986-1990 Hepatitis C Settlement Agreement made as of June 15, 1999 among the Attorney General of Canada, Her Majesty the Queen in right of Ontario and others, other than a loss of income payment or a loss of support payment. 54. A payment received from Human Resources Development Canada under the program called the “Opportunities Fund for Persons with Disabilities”, if the payment has been or will be applied to costs incurred or to be incurred as a result of participation in employment-related activities that have been approved by the Director. 55. A payment received under the Walkerton Compensation Plan, other than a payment for future lost income.  R.R.O. 1990, Reg. 366, s. 13 (2); O. Reg. 631/91, s. 7 (1-7); O. Reg. 326/92, s. 2; O. Reg. 372/92, s. 1 (1, 2); O. Reg. 774/92, s. 1; O. Reg. 320/93, s. 4; O. Reg. 436/93, s. 5 (1-5); O. Reg. 788/93, s. 3 (1-3); O. Reg. 196/94, s. 2; O. Reg. 318/94, s. 2; O. Reg. 419/94, s. 4; O. Reg. 603/94, s. 2; O. Reg. 1/95, s. 1; O. Reg. 384/95, s. 2 (1); O. Reg. 500/95, s. 1; O. Reg. 352/96, s. 4 (1-3); O. Reg. 114/98, s. 2; O. Reg. 138/98, s. 3 (1, 2); O. Reg. 230/98, s. 1 (1, 2); O. Reg. 271/98, s. 1 (1, 2); O. Reg. 169/99, s. 3 (1-3); O. Reg. 328/00, s. 2; O. Reg. 234/01, s. 2; O. Reg. 364/01, s. 5 (1, 2); O. Reg. 174/04, s. 3; O. Reg. 382/05, s. 1. (3) Revoked:  O. Reg. 138/98, s. 3 (3). (3.1) Subparagraph v of paragraph 1 of subsection (2) does not apply to expenses incurred by a person, (a) that are not attributable to the person’s disability; (b) that are reimbursed or subject to reimbursement; or (c) that are the responsibility of the person’s employer under subsection 17 (1) of the Human Rights Code.  O. Reg. 631/91, s. 7 (8). (4) The amount of the allowance for each month after November, 1979, for which the person is eligible shall, as long as clause (d) continues to apply, and does not at any time cease to apply, be calculated by applying the exemptions contained in paragraph 1 of subsection (2) as it existed on the 30th day of November, 1979 where, (a) the person was eligible for an allowance during the month of November, 1979; (b) during the month of November, 1979, the person referred to in clause (a) received income from wages, salaries, casual earnings or a business; (c) the exemptions contained in paragraph 1 of subsection (2) as of the 30th day of November, 1979, were applied in calculating the amount of the allowance for the month of November, 1979; and (d) as a result of the application referred to in clause (c), the amount of the allowance for which the person referred to in clause (a) is eligible under section 11 on and after the 1st day of December, 1979 is less than the amount of the allowance for which the person was eligible for the month of November, 1979.  R.R.O. 1990, Reg. 366, s. 13 (4). (5) Despite subsection (1), for the purposes of determining the amount of an allowance of an applicant or recipient who is a foster parent, income shall include only those payments to or on behalf of the foster child, other than the casual earnings of the foster child.  R.R.O. 1990, Reg. 366, s. 13 (5). (6) Despite subsection (1), in determining the amount of income under this section, the Director may average the gross income from wages, salaries, casual earnings and amounts paid under a training program over a period, (a) not exceeding six months where the applicant or recipient is a blind person, a disabled person, a person referred to in clause 7 (1) (b) of the Act or subsection 2 (6) of this Regulation; and (b) not exceeding four months in all cases other than those cases referred to in clause (a).  R.R.O. 1990, Reg. 366, s. 13 (6); O. Reg. 631/91, s. 7 (9); O. Reg. 364/01, s. 5 (3). (7) If the Director averages income under subsection (6), he or she shall also average any deductions permitted by subparagraph i of paragraph 1 of subsection (2).  O. Reg. 631/91, s. 7 (10). (8) Any of the following payments that apply to a number of months shall be averaged over that number of months: 1. A payment that is included in income under paragraph 2, 3, 4, 5, 6, 7, 13 or 16 of subsection (2). 2. A payment that is, i. included in income under paragraph 16.2 of subsection (2), ii. made with respect to a loan guaranteed under section 8 of the Ministry of Colleges and Universities Act or a loan under the Canada Student Financial Assistance Act, and iii. not exempt from income under paragraph 35 or 36 of subsection (2).  O. Reg. 352/96, s. 4 (4). (8.1) Except as provided in subsections (8.2), (8.3) and (8.4), if an application for an allowance is made, the deductions from income set out in subparagraphs ii and iii of paragraph 1 of subsection (2) shall not be included in calculating income under that paragraph for the purpose of determining, (a) initial eligibility for an allowance; or (b) the amount of the allowance to be paid for the first three months that an allowance is payable following a determination of eligibility.  O. Reg. 372/92, s. 1 (3). (8.2) Subsection (8.1) does not apply in respect of an application if an allowance under the Act or general assistance under the General Welfare Assistance Act
has been continuously paid for at least the three months immediately preceding the date of the application, (a) in the case of an allowance, to the applicant or to the applicant’s spouse on behalf of the applicant; or (b) in the case of general assistance, to the applicant or to another person on behalf of the applicant where the applicant was a dependent adult of the other person.  O. Reg. 372/92, s. 1 (3). (8.3) Subsection (8.1) does not apply in respect of an application if an allowance under the Act or general assistance under the General Welfare Assistance Act has been continuously paid since the 31st day of July, 1992, (a) in the case of an allowance, to the applicant or to the applicant’s spouse on behalf of the applicant; or (b) in the case of general assistance, to the applicant or to another person on behalf of the applicant where the applicant was a dependent adult of the other person.  O. Reg. 372/92, s. 1 (3). (8.4) Subsection (8.1) does not apply in respect of an application if, (a) an allowance under the Act or general assistance under the General Welfare Assistance Act had been continuously paid for at least three months, (i) in the case of an allowance, to the applicant or to the applicant’s spouse on behalf of the applicant, or (ii) in the case of general assistance, to the applicant or to another person on behalf of the applicant where the applicant was a dependent adult of the other person; (b) that allowance or assistance was cancelled; (c) the effective date of the cancellation was less than six months before the date of the application; and (d) on the effective date of the cancellation, the applicant’s income included income described in paragraph 1 of subsection (2).  O. Reg. 372/92, s. 1 (3). (9) Despite paragraphs 14 and 15 of subsection (2), the income of an applicant or recipient shall not be considered to include an amount for a person referred to in clause 41 (4) (a).  O. Reg. 631/91, s. 7 (11). (10) Revoked:  O. Reg. 631/91, s. 7 (11). (11) The maximum amount of child care expenses permitted for each child is the actual amount paid if those expenses are paid to a child care provider licensed under the Day Nurseries Act and otherwise is, (a) $390 per month if the child is less than six years of age; (b) subject to clause (c), $346 per month if the child is six years of age or older and less than thirteen years of age; (c) $390 per month if the child is six years of age or older and less than thirteen years of age and, in the opinion of the Director, increased child care costs are required for the child because of special circumstances; (d) $390 per month if the child is thirteen years of age or older and, in the opinion of the Director, the child requires child care because of special circumstances.  R.R.O. 1990, Reg. 366, s. 13 (11). (12) Subparagraph iv of paragraph 1 of subsection (2) does not apply to child care expenses, (a) paid to a beneficiary in respect of whom the recipient receives a benefit; or (b) with respect to which the recipient has received reimbursement through the Child Care Tax Credit under subsection 8 (15.2) of the Income Tax Act.  O. Reg. 271/98, s. 1 (3). (13) The exemption from income under paragraph 49 of subsection (2) applies if the applicant or recipient files an annual report in a form satisfactory to the Director documenting all income and expense transactions relating to the assets held in trust for the year in respect of which the report is filed.  O. Reg. 436/93, s. 5 (7). (14) If a beneficial interest in assets held in trust and available to be used for maintenance is exempt as a liquid asset and if income from the beneficial interest, other than income that is exempt under paragraph 49 of subsection (2), is paid other than monthly, the income shall be calculated and included as income, as if it were paid monthly, in equal payments, (a) over the twelve months next following the month in which the report referred to in subsection (13) is filed; or (b) over the twelve months commencing with the month in which the payment is made, if the report is not filed.  O. Reg. 436/93, s. 5 (7). (15) The amount determined under paragraph 10 or 10.1 of subsection (2) shall be equal to zero, if the sponsor is himself or herself in receipt of, or otherwise eligible for, an allowance under the Act, income assistance under the Ontario Works Act, 1997 or income support under the Ontario Disability Support Program Act, 1997, or in receipt of a payment under Part II of the Old Age Security Act (Canada) or a payment under the Ontario Guaranteed Annual Income Act.  O. Reg. 788/93, s. 3 (5); O. Reg. 138/98, s. 3 (4); O. Reg. 230/98, s. 1 (3); O. Reg. 36/00, s. 4 (1). (16) Revoked:  O. Reg. 788/93, s. 3 (6). (17) Despite subsection (16), the amount determined under paragraph 10.1 of subsection (2) shall be equal to zero, if the applicant or recipient establishes to the satisfaction of the Director that there has been a breakdown in the sponsorship agreement by reason of domestic violence.  O. Reg. 436/93, s. 5 (7); O. Reg. 36/00, s. 4 (2). (18) The Director may pay to Canada on behalf of a person who received benefits part or all of an amount that Canada paid to the person and that was included in the person’s income under paragraph 16.3 of subsection (2) if Canada subsequently determines that the person was not eligible for the payment from Canada and notified the Director of that fact.  O. Reg. 271/98, s. 1 (4). (19) An amount paid to Canada under subsection (18) shall be deemed to be included in the person’s allowance.  O. Reg. 271/98, s. 1 (4). (20) Revoked:  O. Reg. 271/98, s. 1 (5). (21) Revoked:  O. Reg. 271/98, s. 1 (5). (22) An exemption under paragraph 45 of subsection (2) shall not apply to a payment made under the Workplace Safety and Insurance Act, 1997 or under the Workers’ Compensation Act.  O. Reg. 169/99, s. 3 (4).