101 The following rules apply in determining the amount, if any, of an individual’s property and sales tax credits under section 99 or 100 for a taxation year: 1. In determining the amount of the individual’s sales tax credit, no amount in respect of a person shall be included if another individual has included an amount in respect of the same person in determining the amount of his or her sales tax credit for the same year. 2. No amount may be included in determining the individual’s sales tax credit in respect of a qualified dependant who has claimed a sales tax credit for the same year. 3. If another person has included an amount in respect of the individual in determining the other person’s sales tax credit for the year, the individual shall not include an amount in respect of himself or herself in calculating his or her sales tax credit. 4. If two or more individuals inhabit the same principal residence in a taxation year and each of them is entitled to claim a property tax credit for the year in respect of the residence, the total occupancy cost relating to the residence is allocated to each of them according to the following: i. The beneficial ownership of each of them in the principal residence, if the principal residence is not a non-seasonal mobile home and is not a residence occupied pursuant to a life lease or a lease having a term of 10 years or more. ii. The portion of the rent for the principal residence that each of them paid in respect of the occupation of the residence in the year. iii. In the case of a principal residence that is a non-seasonal mobile home owned and occupied by one or both of them, the amount paid for the year by each of them to the owner of the land on which the mobile home is located that can reasonably be considered to have been paid to compensate the owner for municipal tax assessed against the land for the year and the amount of municipal tax that was paid by each of them for the year in respect of the mobile home. iv. In the case of a principal residence occupied pursuant to a life lease or a lease having a term of 10 years or more where the lease has been paid in full, the same percentage of the amount of municipal tax that is reasonably applicable to the residence for the taxation year as the percentage interest of each of them in the lease. 5. If an individual has a qualifying spouse or qualifying common-law partner at any time in the year, only one of them shall claim any property and sales tax credits for the year to which either or both of them would otherwise be entitled. 6. If an individual has more than one taxation year ending in a calendar year, the individual shall have an occupancy cost for only the last taxation year ending in the calendar year and the amount of that occupancy cost shall be the amount that would be determined if that taxation year included all previous taxation years ending in the calendar year, excluding any portion of the occupancy cost that has been taken into account by the individual’s qualifying spouse or qualifying common-law partner in determining a property tax credit for the year.  2007, c. 11, Sched. A, s. 101; 2009, c. 18, Sched. 28, s. 13. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 28, s. 13 - 01/01/2009 Subdivision c — Ontario Energy and Property Tax Credit for 2010