Taxation Act, 2007

ONTARIO REGULATION 18/25

CHILD REBATE — SECTION 103.1.1.2 OF THE ACT

Consolidation Period:  From January 28, 2025 to the e-Laws currency date.

No amendments.

This is the English version of a bilingual regulation.

Prescribed conditions

1. For the purpose of subparagraph 2 ii of subsection 103.1.1.2 (3) of the Act, the following conditions are prescribed:

1.  The individual was resident in Ontario on December 31, 2023.

2.  The individual was not confined to a prison or similar institution at any time in the 2024 calendar year.

3.  At the time of the payment, the individual’s address is in Ontario and is not a prison or similar institution.

4.  The individual is one of the following:

i.  A parent of a child who has, after December 31, 2005 and before April 1, 2025, filed a notice described under subsection 122.62 (1) of the Federal Act in respect of the Canada Child Benefit, or a similar document in respect of a predecessor program under that Act, in respect of that child.

ii.  An individual on whom a child is wholly dependent who has, after December 31, 2005 and before April 1, 2025, filed a notice described under subsection 122.62 (1) of the Federal Act in respect of the Canada Child Benefit, or a similar document in respect of a predecessor program under that Act, in respect of that child.

5.  The individual was, for the purposes of subdivision A.1 of Division E of Part I of the Federal Act, an eligible individual in respect of the child referred to in paragraph 4 for at least one month in the 2024 calendar year.

Amount payable

2. (1) For the purposes of this section, an individual is a shared-custody parent in respect of a child for the purposes of this Regulation if, based on the information in the notice referred to in paragraph 4 of section 1, the individual was a shared-custody parent in respect of that child at the time described in that information for the purposes of subdivision A.1 of Division E of Part I of the Federal Act.

(2) Subject to subsections (3), (4) and (5), for the purposes of paragraph 2 of subsection 103.1.1.2 (4) of the Act, the amount of a child rebate to which the individual is entitled to is the amount calculated using the formula,

(A x B) + (C x D)

in which,

  “A”  is $100,

  “B”  is the total number of children alive at any time in the 2024 calendar year in respect of whom the notice in paragraph 4 of section 1 has been filed and for whom the individual is a shared-custody parent,

  “C”  is $200, and

  “D”  is the total number of children alive at any time in the 2024 calendar year in respect of whom the notice in paragraph 4 of section 1 has been filed and for whom the individual is either the parent or the individual on whom the child is wholly dependent, other than any children for whom the individual is a shared-custody parent.

(3) The maximum amount that may be included in all payments to any individual under subsection (2) in respect of a particular child is $200.

(4) If the total amount that would be included in respect of a particular child in all payments to any individuals under subsection (2), but for subsection (3), exceeds $200, each individual shall be paid a reasonable amount of the $200 in respect of that particular child.

(5) If a child was considered a qualified dependant for any individual for the purpose of determining an amount under paragraph 1 of subsection 103.1.1.2 (4) of the Act, the amount included in respect of that child for the purposes of subsection (2) of this section is nil.

3. Omitted (provides for coming into force of provisions of this Regulation).