104.39 (1) The following rules apply in determining the amount, if any, of an individual’s Ontario energy and property tax credit under this Part: 1. Subject to subsection 104.38 (4), if the individual has a qualified relation at the end of a base taxation year, only one of them may receive an Ontario energy and property tax credit for the specified months, with respect to the base taxation year, to which either or both of them would otherwise be entitled. 2. If the individual has a qualified relation at the end of a base taxation year but only one of them is a senior, only the senior may receive an Ontario energy and property tax credit for the specified months in respect of the base taxation year. 3. If two or more individuals inhabit the same principal residence in a base taxation year and each of them is entitled to receive an Ontario energy and property tax credit in respect of the residence for a specified month with respect to the base taxation year, 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 was paid by or on behalf of each of them 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 or on behalf of 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 or on behalf of 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.  2010, c. 23, s. 9 (1). Small payments (2) If the amount that is four times the amount determined under subsection 104.37 (1) or 104.38 (1) in respect of an individual for a specified month does not exceed $2, no amount is payable to the individual for the specified month.  2010, c. 23, s. 9 (1). Same (3) If the amount determined under subsection 104.37 (1) or 104.38 (1) in respect of an individual for a specified month is greater than 50 cents but not greater than $10 and if it is reasonable to expect that the amount that would be determined in respect of the individual for each of the other specified months in respect of the same base taxation year would be greater than 50 cents but not greater than $10, the amount payable to the individual for the specified month is the greater of $10 and four times the amount determined under subsection 104.37 (1) or 104.38 (1), as applicable, and no amount is payable to the individual for any other specified month in respect of the same base taxation year.  2010, c. 23, s. 9 (1). (4) Repealed:  2011, c. 9, Sched. 40, s. 25. Effect of death (5) Subsection (6) applies for the purposes of this Part if an individual (the “specified individual”) dies after December 31 of a base taxation year and before a specified month and would have been, but for his or her death, (a) an eligible individual at the beginning of the specified month who has a qualified relation or qualified dependant; or (b) an individual who is a qualified relation or a qualified dependant in respect of an eligible individual at the beginning of the specified month.  2010, c. 23, s. 9 (1). Continuation of credit (6) If this subsection applies in respect of a specified individual, the entitlement of the specified individual, or of an eligible individual in respect of whom the specified individual is a qualified relation or a qualified dependant, to an Ontario energy and property tax credit for a specified month under this Part shall be determined under this Part as if the specified individual had not died.  2010, c. 23, s. 9 (1). No interest payable (7) No interest is payable on the amount of an Ontario energy and property tax credit paid by the Ontario Minister under this Part or repayable by an individual under this Part.  2010, c. 23, s. 9 (1). Amount not to be charged (8) A credit under this Part or an entitlement to the payment of a credit under this Part, as the case may be, (a) shall not be assigned, charged, attached or given as security; and (b) shall not be garnished.  2010, c. 23, s. 9 (1). Exception, family orders (9) Subsection (8) does not affect or restrict the garnishment or attachment of payments under this Part pursuant to the Family Orders and Agreements Enforcement Assistance Act
(Canada).  2010, c. 23, s. 9 (1). Section Amendments with date in force (d/m/y) 2010, c. 23, s. 9 (1) - 29/11/2010 2011, c. 9, Sched. 40, s. 25 - 12/05/2011