103.4 (1) In this Part, “adjusted income” means, in respect of an individual for a taxation year, his or her adjusted income for the year as determined for the purposes of section 122.5 of the Federal Act; (“revenu rajusté”) “base taxation year” means, in relation to a month, (a) for any month from July to December, the taxation year that ended on December 31 of the preceding taxation year, or (b) for any month from January to June, the taxation year that ended on December 31 of the second preceding taxation year; (“année de base”) “designated long-term care home” means, in respect of an individual for a base taxation year, a designated principal residence of the individual that is a long-term care home in Ontario, (a) that was exempt in whole or in part from municipal tax for the year, and (b) for which no grant in lieu of municipal tax is payable by the owner under any statutory authority or, if payable, has not been paid; (“foyer de soins de longue durée désigné”) “designated principal residence” means, in respect of an individual for a month, a principal residence in Ontario of the individual, the individual’s qualified relation or both of them that is designated by the individual as his or her principal residence in his or her return of income under this Act for the base taxation year that relates to the particular month; (“résidence principale désignée”) “principal residence” means, in respect of an individual for a month, premises, including a mobile home, that are occupied by the individual, the individual’s qualified relation, or both of them, as their primary place of residence in the base taxation year that relates to the particular month; (“résidence principale”) “reserve” has the same meaning as in the Indian Act (Canada); (“réserve”) “return of income” has the meaning assigned by section 122.6 of the Federal Act; (“déclaration de revenu”) “senior” means an individual who is at least 64 years of age; (“personne âgée”) “seniors’ income threshold” means, in respect of an individual for a base taxation year, the sum of, (a) the maximum amount for the base taxation year of a pension payable under the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner, within the meaning of that Act, where each of them is a pensioner, (b) the maximum amount for the base taxation year of a guaranteed income supplement payable under Part II of the Old Age Security Act (Canada) to a person and his or her spouse or common-law partner, within the meaning of that Act, where each of them is a pensioner, and (c) the maximum amount for the base taxation year of a guaranteed annual income increment payable under the Ontario Guaranteed Annual Income Act to a person and his or her spouse or common-law partner, within the meaning of that Act, where each of them is a beneficiary; (“seuil de revenu des personnes âgées”) “shared-custody parent”, in respect of a qualified dependant at a particular time, means a shared-custody parent as defined in section 122.6 of the Federal Act. (“parent ayant la garde partagée”)  2011, c. 9, Sched. 40, s. 6; 2015, c. 38, Sched. 20, s. 6. Seniors’ income threshold, rounding (2) If the amount that would otherwise be the seniors’ income threshold for a base taxation year is not a whole dollar amount, it shall be rounded up to the next whole dollar.  2011, c. 9, Sched. 40, s. 6. Occupancy cost (3) For the purposes of this Part, “occupancy cost” has the same meaning and is determined in the same manner as in Division D of Part IV and, in the application of section 98 for the purposes of this Part, references to a qualifying spouse or qualifying common-law partner are read as references to a qualified relation.  2011, c. 9, Sched. 40, s. 6. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 40, s. 6 - 12/05/2011 2015, c. 38, Sched. 20, s. 6 - 10/12/2015 Qualified dependant