O. Reg. 128/18: GENERAL

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ontario regulation 128/18

made under the

Long-Term Care Homes Act, 2007

Made: March 27, 2018
Filed: March 29, 2018
Published on e-Laws: March 29, 2018
Printed in The Ontario Gazette: April 14, 2018

Amending O. Reg. 79/10

(GENERAL)

1. Ontario Regulation 79/10 is amended by adding the following section before the heading “Policies and Records”:

Reference to Notice of Assessment, etc.

7.1 Where a resident has provided written authorization for their income information for the most recent taxation year to be electronically obtained from the Canada Revenue Agency, any reference in this Regulation to information in a Notice of Assessment or proof of income statement (option “C” print) in a provision is deemed to include a reference to the same information that is electronically obtained from the Canada Revenue Agency.

2. Subsection 154 (3) of the Regulation  is revoked and the following substituted: 

(3) The placement co-ordinator shall advise the person that a resident may apply to the Director for a reduction in the charge for basic accommodation and that a resident who makes such an application is required to provide supporting documentation including,

(a) the resident’s Notice of Assessment issued under the Income Tax Act (Canada) for the resident’s most recent taxation year;

(b) the resident’s proof of income statement (option “C” print) from the Canada Revenue Agency for the resident’s most recent taxation year; or

(c) the resident’s written authorization to electronically obtain income information for the resident’s most recent taxation year from the Canada Revenue Agency.

3. Paragraph 4 of subsection 224 (1) of the Regulation is revoked and the following substituted:

4. The method to apply to the Director for a reduction in the charge for basic accommodation and the supporting documentation that may be required, including,

i. the resident’s Notice of Assessment issued under the Income Tax Act (Canada) for the resident’s most recent taxation year,

ii. the resident’s proof of income statement (option “C” print) from the Canada Revenue Agency for the resident’s most recent taxation year, or

iii. the resident’s written authorization to electronically obtain income information for the resident’s most recent taxation year from the Canada Revenue Agency.

4. (1) The definition of “annual net income” in subsection 249 (1) of the Regulation is amended by striking out the portion before clause (a) and substituting the following:

“annual net income” means the amount determined by the Director to be the resident’s annual net income, and subject to subsections (2) to (5), means the amount indicated on line 236 of the resident’s Notice of Assessment issued under the Income Tax Act (Canada) for the resident’s most recent taxation year or on line 236 of the resident’s proof of income statement (option “C” print) from the Canada Revenue Agency for the resident’s most recent taxation year minus,

. . . . .

(2) Clause (a) of the definition of “annual net income” in subsection 249 (1) of the Regulation is revoked and the following substituted:

(a) the taxes payable that were reported on line 435 of the Notice of Assessment or on line 435 of the proof of income statement (option “C” print), 

(3) Subsection 249 (2) of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:

(2) Where line 236 of the Notice of Assessment or line 236 of the proof of income statement (option “C” print) for the resident’s most recent taxation year does not include income that is required to be accessed from the following sources, the net amount from those sources shall be included in the determination of annual net income:

. . . . .

(4) Subsection 249 (5) of the Regulation is revoked and the following substituted:

(5) Despite the requirement under section 253 to provide a Notice of Assessment or proof of income statement (option “C” print) for the most recent taxation year, where a resident was admitted to a home within the year before the application was submitted, and the resident has not been issued a Notice of Assessment, the Director may consider other supporting documentation demonstrating the resident’s income to determine the equivalent of the resident’s annual net income. 

5. Clause 253 (2) (c) of the Regulation is revoked and the following substituted:

(c) must include the Notice of Assessment issued under the Income Tax Act (Canada) or the proof of income statement (option “C” print) from the Canada Revenue Agency for the resident’s most recent taxation year, unless,

(i) the resident is receiving income support under the Ontario Disability Support Program Act, 1997,

(ii) the Public Guardian and Trustee is the guardian of property for the resident, or

(iii) the resident has provided written authorization to electronically obtain income information for the resident’s most recent taxation year from the Canada Revenue Agency.

Commencement

6. This Regulation comes into force on May 1, 2018 or, if it is filed after May 1, 2018, is deemed to have come into force on May 1, 2018.

 

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