3 (1) In this Part,  “basic personal income tax” means, in respect of an individual for a taxation year, the amount of tax determined in respect of the individual for the year under section 6, 7 or 7.1; (“impôt de base sur le revenu”) “former Act” means the Income Tax Act; (“ancienne loi”) “highest tax rate” means, (a) 12.16 per cent in respect of taxation years ending after December 31, 2011 and before January 1, 2013, and (b) 13.16 per cent in respect of taxation years ending after December 31, 2012; (“taux d’imposition le plus élevé”) “income earned in Ontario” means, in respect of an individual for a taxation year, the amount of the individual’s income for the year that would be determined to be earned in the year in Ontario if the rules for determining the amount of the individual’s income earned in the year in a province under subsection 120 (4) of the Federal Act applied; (“revenu gagné en Ontario”) “income earned outside Ontario” means, in respect of an individual for a taxation year, the amount, if any, by which the individual’s income for the year exceeds the individual’s income earned in Ontario for the year; (“revenu gagné hors de l’Ontario”) “lowest tax rate” means, (a) 6.05 per cent in respect of taxation years ending before January 1, 2010, and (b) 5.05 per cent in respect of taxation years ending after December 31, 2009; (“taux d’imposition le moins élevé”) “middle tax rate” means 11.16 per cent; (“taux d’imposition moyen”) “Ontario allocation factor” means, in respect of an individual for a taxation year, the ratio of the amount of the individual’s income earned in Ontario for the year to the amount of the individual’s income for the year; (“coefficient de répartition de l’Ontario”) “second-highest tax rate” means 12.16 per cent; (“deuxième taux d’imposition le plus élevé”) “second-lowest tax rate” means 9.15 per cent; (“deuxième taux d’imposition le moins élevé”) “tax base” means, in respect of an individual for a taxation year, (a) the individual’s taxable income for the year if the individual is resident in Canada at any time in the year, or (b) the individual’s taxable income earned in Canada for the year if the individual is not resident in Canada throughout the year; (“assiette fiscale”) “top marginal tax rate” means 20.53 per cent. (“taux d’imposition marginal supérieur”) 2007, c. 11, Sched. A, s. 3 (1); 2009, c. 34, Sched. U, s. 1; 2012, c. 9, s. 1; 2014, c. 8, s. 1; 2015, c. 20, Sched. 40, s. 2. References to basic personal income tax under former Act (2) A reference in any provision in this Part to an individual’s basic personal income tax for a taxation year ending before January 1, 2009 shall be read as a reference to the amount that would have been the individual’s tax payable for that year under subsection 4 (3) of the former Act if that amount were calculated before any deduction permitted under section 4 of that Act and before the addition of any additional taxes payable for that year under any of sections 2.2, 3 and 4.3 to 4.8 of that Act.  2007, c. 11, Sched. A, s. 3 (2). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 1 - 15/12/2009 2012, c. 9, s. 1 - 01/01/2012 2014, c. 8, s. 1
- 01/01/2014 2015, c. 20, Sched. 40, s. 2 - 01/01/2016