Bill 25 explained in plain English
Taxation Amendment Act (Public Transit Expense Tax Credit), 2011
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 40th Parliament, 1st 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
This bill introduces a provincial tax credit for public transit expenses for Ontario taxpayers, modelled after a federal credit.
Bill 25, also known as the Taxation Amendment Act (Public Transit Expense Tax Credit), 2011, introduces a provincial tax credit for expenses incurred for using public transit in Ontario. This credit is intended to encourage the use of public transit, which the bill states can help reduce greenhouse gas emissions and ease traffic congestion. The credit mirrors a federal tax credit and applies to expenses incurred after December 31, 2009. The bill specifies conditions for claiming the credit, including requirements for receipts.
- Amends the Taxation Act, 2007 to establish a non-refundable tax credit for public transit expenses.
- Allows individuals to claim a tax credit for public transit expenses incurred after December 31, 2009.
- Allows a person who pays public transit expenses on behalf of an individual to claim the tax credit, with an exception for employers.
- Establishes requirements for receipts when claiming the public transit expense tax credit.
- Requires transportation service providers to issue receipts for public transit expenses upon request.
- Ontario taxpayers who use public transit.
- Individuals who pay for public transit expenses on behalf of others.
- Employers who pay for public transit expenses as part of an employee's remuneration.
- Providers of public transportation services in Ontario.
- Individuals have the right to claim a tax credit for eligible public transit expenses.
- A person who pays for an individual's public transit expenses has the right to claim the tax credit, unless they are the individual's employer paying as remuneration.
- Transportation service providers have a duty to issue receipts for public transit expenses upon request.
- The tax credit applies to expenses incurred after December 31, 2009.
- The Act comes into force on the day it receives Royal Assent.
- Introduces a non-refundable income tax credit for public transit expenses.
- Claims for the tax credit must be supported by receipts.
- The bill does not specify penalties for non-compliance but implies that without valid receipts, the credit cannot be claimed.
- The specific amount of the tax credit is determined by reference to Section 118.02 of the Federal Act, which is not fully detailed in this bill.
- The bill does not define 'public transit' for the purposes of the credit.
- The bill does not specify which specific public transit services are eligible for the credit.
- The bill does not detail the exact calculation for the lowest tax rate mentioned in relation to the federal credit.
Adds a new subsection to Section 9, allowing individuals to claim a tax credit for public transit expenses.
Source: Section 1 of the Bill and Section 9 of the Taxation Act, 2007
Adds a new section (89.1) to Part IV, allowing the payer of public transit expenses to claim the tax credit under certain conditions and establishing receipt requirements.
Source: Section 2 of the Bill and Part IV of the Taxation Act, 2007
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
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No published representative vote breakdown
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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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