Bill 109 explained in plain English
Enhancement of the Ontario Energy and Property Tax Credit for Seniors and Ontario Families Act, 2010
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 39th Parliament, 2nd Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
Bill 109 amends the Ontario Taxation Act, 2007 to create the Ontario energy and property tax credit for individuals, seniors, and families, which will be claimable on tax returns for 2010 and paid directly in instalments from 2011 onwards.
This bill amends the Taxation Act, 2007, to implement a new Ontario energy and property tax credit. This credit has two parts: one for property taxes and one for energy costs. For the 2010 tax year, individuals can claim this credit on their income tax return. Starting in 2011, the credit will be calculated based on the previous year's income information and paid directly to eligible individuals in quarterly instalments. The bill also makes consequential amendments to other sections of the Taxation Act, 2007.
- Amends the Taxation Act, 2007 to introduce the Ontario energy and property tax credit.
- Establishes rules for claiming the credit for the 2010 tax year.
- Establishes rules for direct payment of the credit in quarterly instalments starting in 2011.
- Defines eligibility criteria and calculation methods for the credit.
- Introduces specific provisions for seniors and families.
- Makes consequential amendments to other parts of the Taxation Act, 2007.
- Individuals eligible for the Ontario energy and property tax credit
- Seniors
- Families
- Individuals residing on a reserve in Ontario
- Individuals in designated long-term care homes
- Individuals with qualifying spouses, common-law partners, or dependants
- Right to claim the Ontario energy and property tax credit for the 2010 tax year.
- Right to receive the credit via direct quarterly payments from 2011 onwards.
- Obligation to meet eligibility criteria, including residency and income thresholds.
- Obligation to file income tax returns.
- Obligation to repay any overpaid credit amounts.
- The Act received Royal Assent on November 29, 2010.
- The Ontario energy and property tax credit applies for the 2010 and subsequent taxation years.
- For 2010, the credit is claimed in income tax returns.
- Starting in 2011, the credit is paid in quarterly instalments.
- Introduction of the Ontario energy and property tax credit, which will reduce provincial tax revenue.
- Specific calculation formulas are provided for determining the credit amount, based on energy costs, property taxes, occupancy costs, and adjusted income.
- Maximum credit amounts are defined, for example, $200 for energy amount and $700 or $825 for property tax amount, depending on eligibility.
- The bill states that money for the credit will be paid out of money appropriated by the Legislature.
- Individuals who received an overpayment of the credit must repay the excess amount to the Ontario Minister.
- Unpaid amounts constitute a debt to the Crown in right of Ontario and can be recovered.
- If unreasonable to demand full repayment due to special circumstances, the Ontario Minister may accept a lesser amount.
- The precise eligibility criteria for 'eligible individual', 'qualified dependant', 'qualified relation', and 'senior' are defined by reference to the Federal Act and specific age and residency requirements, which may require further clarification.
- The calculation of 'adjusted income' and 'occupancy cost' are complex and may require reference to other sections of the Taxation Act, 2007 and potentially prescribed factors.
- The bill does not specify the exact proclamation date for subsections 9 (2) to (4), which come into force on a day to be named by proclamation of the Lieutenant Governor.
- The bill refers to definitions and calculations from the Federal Act and other parts of the Taxation Act, 2007, which are not fully detailed within this bill text.
This bill amends the Taxation Act, 2007 to implement the Ontario energy and property tax credit, including defining its components, eligibility, and payment methods.
Source: Explanatory Note
Defines 'reserve' in relation to the Ontario energy and property tax credit, referencing the federal Indian Act.
Source: Section 101.0.1 (2), Part V.8
References various sections of the Federal Act for definitions and application of provisions related to the Ontario energy and property tax credit, such as 'adjusted income' and 'eligible individual'.
Source: Part V.8
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textProcess Snapshot
Vote Summary
This bill does not have a published recorded division in the current official sources, so representative-by-representative vote counts are not shown.
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced