101.1 (1) An individual who is a qualifying individual for a taxation year ending after December 31, 2009 and before January 1, 2011 may claim an amount for the year in respect of and not exceeding his or her Ontario energy and property tax credit, if any, for the year.  2010, c. 23, s. 5 (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) has reached 18 years of age or is a parent who resided with their child or is married or has a common law partner; (c) is not a senior; (d) does not have a qualifying spouse or qualifying common-law partner who is a senior; and (e) has not been confined to a prison or similar institution for a total of more than 90 days during the year.  2009, c. 34, Sched. U, s. 23; 2010, c. 23, s. 5 (2); 2021, c. 4, Sched. 11, s. 37 (3). Amount of tax credit (3) Subject to section 101.3, the amount of a qualifying individual’s Ontario energy and property tax credit under this section for a taxation year ending after December 31, 2009 and before January 1, 2011 is the amount, if any, calculated using the formula, (A + B) – [0.02 × (C – D)] in which, “A” is the individual’s energy amount equal to the lesser of, (a) $200, and (b) the sum of, (i) the amount, if any, of the individual’s occupancy cost for the taxation year less any amount included under paragraph 5 of subsection 98 (2) or paragraph 5 of subsection 98 (3), (ii) the energy costs, if any, paid for the year by or on behalf of the individual or the individual’s qualifying spouse or qualifying common-law partner in respect of a designated principal residence of the individual on a reserve in Ontario, if the individual is resident on a reserve in Ontario at any time in the year, and (iii) 20 per cent of the amount, if any, paid by or on behalf of the individual or the individual’s qualifying spouse or qualifying common-law partner for accommodation for the individual at any time in the year in a designated long-term care home, “B” is the individual’s property tax amount equal to the least of, (a) $700, (b) the individual’s occupancy cost for the year, and (c) the sum of, (i) the lesser of $50 and the individual’s occupancy cost for the year, and (ii) an amount equal to 10 per cent of the individual’s occupancy cost for the year, “C” is, (a) the greater of $20,000 and the individual’s adjusted income for the year, if the individual did not have a qualifying spouse, qualifying common-law partner or qualified dependant on December 31, 2010, or (b) the greater of $25,000 and the individual’s adjusted income for the year, if the individual had a qualifying spouse, qualifying common-law partner or qualified dependant on December 31, 2010, and “D” is, (a) $20,000, if the individual did not have a qualifying spouse, qualifying common-law partner or qualified dependant on December 31, 2010, or (b) $25,000, if the individual had a qualifying spouse, qualifying common-law partner or qualified dependant on December 31, 2010. 2010, c. 23, s. 5 (3). Receipt of a transitional Northern Ontario energy credit under Part V.7 (4) If an individual has a qualified relation on December 31, 2010 and receives a credit under Part V.7 for the taxation year, the individual and not the individual’s qualified relation may claim an amount under this section for the taxation year.  2010, c. 23, s. 5 (3). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 23 - 15/12/2009 2010, c. 1, Sched. 29, s. 18 (1-5) - 15/12/2009; 2010, c. 23, s. 5 (1-3) - 29/11/2010 2021, c. 4, Sched. 11, s. 37 (3) - 19/04/2021