Bill 21 explained in plain English
Taxation Amendment Act (Travel Ontario Tax Credit), 2021
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd 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
This bill proposes to create a new Ontario tourism tax credit of up to $1,000 for eligible residents to encourage travel within the province.
Bill 21, also known as the Taxation Amendment Act (Travel Ontario Tax Credit), 2021, proposes to amend the Taxation Act, 2007. The amendment would introduce a new non-refundable tax credit for Ontario residents to encourage tourism within the province. Eligible individuals who were Ontario residents on the last day of a taxation year ending after December 31, 2019, could deduct up to $1,000 from their provincial income tax. The Lieutenant Governor in Council would be able to make regulations to administer this credit, including specifying required documentation. The Act would come into force on the day it receives Royal Assent.
- Amends the Taxation Act, 2007.
- Introduces a new non-refundable tax credit for Ontario residents for travel within Ontario.
- Allows eligible individuals to deduct up to $1,000 from their provincial tax.
- Empowers the Lieutenant Governor in Council to make regulations for the administration of the credit.
- Specifies that the Act comes into force on the day it receives Royal Assent.
- Ontario residents who are individuals.
- The Lieutenant Governor in Council (regarding regulation making).
- Eligible Ontario residents have the right to deduct up to $1,000 from their provincial tax for the Ontario tourism tax credit.
- The Lieutenant Governor in Council has the power to create regulations for the administration of this credit.
- The tax credit applies to taxation years ending after December 31, 2019.
- The Act comes into force on the day it receives Royal Assent.
- The bill introduces a non-refundable tax credit of up to $1,000 for individuals.
- The bill allows for regulations to be made regarding receipts and other information required for the credit, which implies potential requirements for taxpayers.
- The specific amount of the tax credit is capped at $1,000.
- The bill does not provide details on how 'eligible person' or 'tourism' will be defined.
- The exact nature and impact of the amendment to Subsection 16 (2) of the Taxation Act, 2007, beyond the substitution of text, is not detailed in the provided excerpt.
- The bill does not specify the exact date of Royal Assent, meaning the commencement date is not yet fixed.
This amendment adds a new section (103.1.3) to the Act to establish the Travel Ontario tax credit.
Source: Section 2
This amendment changes the wording at the end of this subsection by substituting specific section numbers, though the provided text does not specify the exact nature or impact of this change beyond the substitution.
Source: Section 1
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 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.
How this data is sourced