100 (1) An individual who is a qualifying individual for a taxation year ending before January 1, 2010 may claim an amount for the year in respect of and not exceeding his or her property and sales tax credits, if any, for the year.  2007, c. 11, Sched. A, s. 100 (1); 2009, c. 34, Sched. U, s. 22 (1). Qualifying individual (2) An individual is a qualifying individual for a taxation year for the purposes of this section if, on December 31 in the year, the individual, (a) is resident in Ontario; (b) is a senior; (c) is not a qualified dependant of another individual; and (d) has not been confined to a prison or similar institution for a total of more than 180 days during the year.  2007, c. 11, Sched. A, s. 100 (2). Amount of tax credit (3) Subject to section 101, the amount of a qualifying individual’s property and sales tax credits under this section for a taxation year is, (a) the amount determined under subsection (4) if the individual does not have a qualifying spouse or qualifying common-law partner throughout the year; or (b) the amount determined under subsection (5) if the individual has a qualifying spouse or qualifying common-law partner at any time in the year.  2007, c. 11, Sched. A, s. 100 (3). Amount for purposes of cl. (3) (a) (4) Subject to subsection (6), the amount for the purposes of clause (3) (a) is the lesser of $1,125 and the amount, if any, calculated using the formula, (A + B) – [0.04 × (C – $22,000)] in which, “A” is the individual’s property tax credit equal to the sum of, (a) the lesser of $625 and the individual’s occupancy cost for the year, and (b) an amount equal to 10 per cent of the individual’s occupancy cost for the year, “B” is the individual’s sales tax credit equal to the sum of, (a) $100 in respect of the individual, and (b) $50 in respect of every qualified dependant of the individual, and “C” is the greater of $22,000 and the individual’s adjusted income for the year. 2008, c. 19, Sched. U, s. 7. Amount for purposes of cl. (3) (b) (5) Subject to subsection (6), the amount for the purposes of clause (3) (b) is the lesser of $1,125 and the amount, if any, calculated using the formula, (A + B) – [0.04 × (C – $24,750)] in which, “A” is the individual’s property tax credit equal to the sum of, (a) the lesser of $625 and the individual’s occupancy cost for the year, and (b) an amount equal to 10 per cent of the individual’s occupancy cost for the year, “B” is the individual’s sales tax credit equal to the sum of, (a) $100 in respect of the individual, (b) $100 in respect of the individual’s qualifying spouse or qualifying common-law partner, and (c) $50 in respect of every qualified dependant of the individual, and “C” is the greater of $24,750 and the individual’s adjusted income for the year. 2008, c. 19, Sched. U, s. 7; 2009, c. 34, Sched. U, s. 22 (2, 3). Reduction in amount of property tax credit (6) If an individual receives a grant under section 104.1 for the year, the amount determined in respect of the senior for the year as “A” in subsection (4) or as “A” in subsection (5), as the case may be, is reduced by the amount, if any, by which the sum of “A” and “D” exceeds the greater of “A” and “E” where, “A” is the amount determined in respect of the senior for the year as “A” in subsection (4) or as “A” in subsection (5), as the case may be, before the application of this subsection, “D” is the amount of the grant under section 104.1 which the individual received for the year, and “E” is the amount of the individual’s occupancy cost for the year as determined for the purposes of this Division. 2008, c. 19, Sched. U, s. 7. Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 27 (1, 2) - 01/01/2009 2008, c. 19, Sched. U, s. 7 - 01/01/2009 2009, c. 34, Sched. U, s. 22 (1-3) - 15/12/2009