104.22 (1) An individual who is deemed under section 104.21 to have made an overpayment of tax under this Act for a specified month is entitled to be paid an instalment of the Northern Ontario energy credit for the specified month if he or she is an eligible individual for the specified month.  2010, c. 13, s. 1; 2011, c. 9, Sched. 40, s. 17 (1). Amount of payment (2) The amount of the instalment payable to an individual for a specified month in respect of a base taxation year is the amount determined under paragraph 1, 2 or 3, as applicable: 1. If the individual does not have a qualified relation or a qualified dependant for the specified month, the amount of the instalment is the amount calculated using the formula, [$130 – (0.01 × A)]/4 in which “A” is the amount, if any, by which the individual’s adjusted income for the base taxation year exceeds $35,000. 2. If the individual has a qualified dependant or a qualified relation, or both, for the specified month, the amount of the instalment is the amount calculated using the formula, [$200 – (0.01 × B)]/4 in which “B” is the amount, if any, by which the individual’s adjusted income for the base taxation year exceeds $45,000. 3. Despite paragraph 2, if the individual has a qualified dependant in respect of whom the individual is a shared-custody parent but does not have any other qualified dependants or any qualified relation for the specified month after June 2011, the amount of the instalment is the total of “C” and “D”, where, “C” is the amount calculated using the formula, [$130 – (0.01 × A)]/8 in which, “A” has the same meaning as in paragraph 1, and “D” is the amount calculated using the formula, [$200 – (0.01 × B)]/8 in which, “B” has the same meaning as in paragraph 2. 2010, c. 13, s. 1; 2010, c. 26, Sched. 20, s. 15 (1, 2); 2011, c. 9, Sched. 40, s. 17 (2-5). Small payments (3) If the amount that is four times the amount of the instalment as determined under subsection (2) 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. 13, s. 1. Same (4) If the amount of the instalment as determined under subsection (2) in respect of an individual for a specified month in respect of a base taxation year 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 other specified month in respect of the base taxation year is greater than 50 cents but not greater than $10, the amount of the instalment payable to the individual for the specified month is the greater of $10 and four times the amount determined under subsection (2) and no further instalments are payable to the individual for any other specified month in respect of the base taxation year.  2010, c. 13, s. 1. (5) Repealed:  2011, c. 9, Sched. 40, s. 17 (6). Effect of death (6) Subsection (7) 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. 26, Sched. 20, s. 15 (3). Continuation of credit (7) 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 a Northern Ontario energy credit for a specified month under this Part shall be determined under this Part as if the specified individual had not died.  2010, c. 26, Sched. 20, s. 15 (3). Section Amendments with date in force (d/m/y) 2010, c. 13, s. 1
- 08/06/2010; 2010, c. 26, Sched. 20, s. 15 (1, 2) - 01/06/2011; 2010, c. 26, Sched. 20, s. 15 (3) - 08/12/2010 2011, c. 9, Sched. 40, s. 17 (1-3, 6) - 12/05/2011; 2011, c. 9, Sched. 40, s. 17 (4, 5) - 01/07/2011 Miscellaneous rules