Bill 99 explained in plain English
Children's Activity Tax Credit 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
The Children's Activity Tax Credit Act, 2010, establishes a new refundable tax credit in Ontario for eligible children's activity expenses.
This bill, the Children's Activity Tax Credit Act, 2010, creates a tax credit for individuals in Ontario. This credit is for expenses incurred in enrolling a qualifying child in specific physical activity programs or other qualifying programs. The credit is refundable and is based on amounts indexed under the Taxation Act, 2007. The maximum credit for 2010 is $50 per qualifying child, with an additional $50 for a child with a disability. The credit is claimed on a tax return.
- Amends the Taxation Act, 2007 to introduce the children's activity tax credit.
- Defines eligible fitness expenses and eligible program expenses for the credit.
- Sets the conditions and calculation for claiming the children's activity tax credit.
- Establishes rules for the apportionment of the credit when multiple individuals are eligible.
- Provides rules for claiming the credit in cases of bankruptcy and for part-year residents.
- Makes consequential amendments to the Taxation Act, 2007.
- Ontario residents who pay for eligible activities for qualifying children.
- Children who are enrolled in qualifying physical activity or other prescribed programs.
- Individuals who are bankrupt.
- Individuals who are residents of Canada for only part of a taxation year.
- The Minister of Finance (Ontario) for prescribing ineligible activities and programs.
- Individuals have the right to claim the children's activity tax credit if they meet the eligibility criteria.
- The Ontario Minister of Finance has the power to prescribe ineligible activities and programs.
- The Act comes into force on the day it receives Royal Assent (November 29, 2010).
- The credit applies to taxation years ending after December 31, 2009.
- Creates a refundable tax credit for eligible expenses related to children's activities.
- The maximum credit for 2010 is $50 per qualifying child, with an additional $50 for a qualifying child with a disability.
- Amounts used in the calculation of the credit are indexed under section 23 of the Taxation Act, 2007.
- The bill relies on definitions from the Federal Income Tax Act for 'eligible fitness expense' and 'qualifying child', but the specific details of those federal definitions are not included in this bill text.
- The specific amounts for the credit beyond 2010 are not detailed, other than the general statement that they are 'indexed under section 23 of the Act'.
- The Minister of Finance has the authority to prescribe certain activities and programs as ineligible, the specifics of which are not detailed in the provided text.
Amends the Act to introduce and define the children's activity tax credit, including definitions for eligible expenses, qualifying programs, and children. It also modifies how tax credits are generally calculated and applied, for instance, by adding the new credit to lists of applicable credits in other sections of the Act.
Source: Part IV, Section 103.1
Adds a reference to new subsection 103.1 (7) and clause 103.1 (9) (b) related to the children's activity tax credit.
Source: Section 1(1)
Updates the list of paragraphs in subsection 23 (1) to include the newly added paragraph 7.1, which pertains to the children's activity tax credit.
Source: Section 1(2)
Adds a new paragraph that includes the children's activity tax credit under section 103.1 as a type of credit.
Source: Section 2(1)
Modifies the wording to include the newly added paragraph 15 (referring to the children's activity tax credit) in the list of applicable paragraphs.
Source: Section 2(2)
Adds a new section, 103.1, which details the children's activity tax credit, including its definitions, eligibility criteria, calculation, and claim process.
Source: Section 3
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 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