Bill 205 explained in plain English
Taxation Amendment Act (Informal Caregivers), 2011
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 205, the Taxation Amendment Act (Informal Caregivers), 2011, proposes to introduce new tax credits for informal caregivers under the Taxation Act, 2007.
This bill, the Taxation Amendment Act (Informal Caregivers), 2011, proposes to create new tax credits for individuals who provide informal care to certain relatives or to an elderly spouse or common-law partner. It amends the Taxation Act, 2007 to establish these credits. The credits are calculated based on a formula that considers the caregiver's tax rate and the income of the person receiving care, with specific thresholds.
- Amends the Taxation Act, 2007 to introduce a tax credit for individuals who provide care to a relative in that relative's home.
- Amends the Taxation Act, 2007 to introduce a tax credit for individuals who provide care to a spouse or common-law partner who is 70 years of age or older.
- Specifies the conditions under which these tax credits can be claimed.
- Defines who qualifies as a 'relative' for the purpose of the tax credit.
- Sets out the formula for calculating the tax credit amount.
- Individuals who provide informal care to a relative.
- Individuals who provide informal care to a spouse or common-law partner who is 70 years of age or older.
- Relatives who receive care in their own home from an informal caregiver.
- Spouses or common-law partners aged 70 or over who receive care from an informal caregiver.
- Physicians who must attest to a person's inability to live alone.
- The Ontario government, through the Ministry of Finance (implied by 'Taxation Act').
- Right to a tax credit for providing care to a relative or elderly spouse/common-law partner, provided specific conditions are met.
- Obligation for a physician to attest that a relative or spouse/common-law partner is unable to live alone due to a severe and prolonged impairment.
- Conditions for claiming the credit include ordinarily cohabiting with the care recipient and the care recipient being unable to live alone due to a severe and prolonged impairment.
- The Act comes into force on the day it receives Royal Assent.
- Introduces new tax credits, which would reduce the tax payable by eligible individuals.
- The calculation of the tax credit involves a formula using the lowest tax rate for the year and the greater of the care recipient's income or $14,321, multiplied by a factor related to $18,507.
- The bill does not specify new enforcement mechanisms or penalties. It amends existing tax legislation, which would be subject to the general enforcement and penalty provisions of that Act.
- The bill does not define 'ordinary cohabitation'.
- The definition of 'relative' is specific and does not include in-laws beyond a spouse's or common-law partner's direct relatives.
- The bill does not specify the maximum amount of the tax credit; it is determined by a formula.
- The bill does not detail the process for obtaining a physician's attestation.
Introduces two new tax credits for informal caregivers, one for caring for a relative in their home and another for caring for an elderly spouse or common-law partner. It also defines 'relative' and establishes the calculation method for these credits.
Source: Section 1, subsections (5.1) to (5.5)
Specifies that the Act comes into force on the day it receives Royal Assent.
Source: Section 2
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.
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Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
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.
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