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O. Reg. 584/07: Ontario Tax Credit System
filed December 21, 2007 under Income Tax Act, R.S.O. 1990, c. I.2
Skip to contentontario regulation 584/07
made under the
Income Tax Act
Made: December 19, 2007
Filed: December 21, 2007
Published on e-Laws: December 21, 2007
Printed in The Ontario Gazette: January 5, 2008
Amending O. Reg. 447/94
(Ontario Tax Credit System)
1. Ontario Regulation 447/94 is amended by adding the following section:
4.1 (1) For the purposes of clause 8 (3.1.1) (a) of the Act, the prescribed amount, determined by references to the amounts described in subsection 8 (3.1.2) of the Act that are authorized to be paid to a senior and his or her cohabiting spouse or common-law partner for January, April, July and October, 2007, is $23,820.
(2) For the 2007 and subsequent taxation years, the reference in subsection 8 (3.1) of the Act to $23,090 shall be read on and after January 1, 2007 as a reference to the amount of $23,820 prescribed under subsection (1).
2. This Regulation comes into force on the day it is filed.