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R-20.1 - Act respecting property tax refund
Section 9
Disposition versions
9. (Repealed).
9. The amount determined under section 7 for a year in respect of a person, regarding the dwelling in which he lives, is increased by $100 where the person or that person’s spouse during the year, where such is the case, but not both, is at least 60 years of age on 31 December in the year and receives a supplement or a spouse’s allowance during the year in accordance with the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9) and that person or his spouse during the year, where such is the case, has paid or is billed for real estate taxes, for the year, in respect of the dwelling.
If on 31 December in the year each spouse is at least 60 years of age, if both spouses receive a supplement or a spouse’s allowance during the year in accordance with the Old Age Security Act, and if one of them has paid or is billed for real estate taxes, for the year, related to the dwelling, the amount so determined under section 7 for the year is increased by $200.
The amount so increased becomes the amount of the real estate tax refund to which the person contemplated in section 7 is entitled.
9. The amount determined under section 7 is increased by $100 where the person contemplated in that section or that person’s spouse during the year, where such is the case, but not both, is at least 60 years of age on 31 December of the year and receives on that date a supplement or a spouse’s allowance in accordance with the Old Age Security Act (Revised Statutes of Canada, 1985, chapter O-9).
If on 31 December of the year each spouse is at least 60 years of age and receives a supplement or a spouse’s allowance in accordance with the Old Age Security Act, the amount determined under section 7 is increased by $200.
The amount so increased becomes the amount of the real estate tax refund to which the person contemplated in section 7 is entitled.
9. The amount determined under section 7 is increased by $100 where the person contemplated in that section or that person’s spouse during the year, where such is the case, but not both, is at least 60 years of age on 31 December of the year and receives on that date a supplement or a spouse’s allowance in accordance with the Old Age Security Act (Statutes of Canada).
If on 31 December of the year each spouse is at least 60 years of age and receives a supplement or a spouse’s allowance in accordance with the Old Age Security Act, the amount determined under section 7 is increased by $200.
The amount so increased becomes the amount of the real estate tax refund to which the person contemplated in section 7 is entitled.
9. The amount determined under section 7 is increased by $85 where the person contemplated in that section is at least 60 years of age on 31 December of the year and receives on that date a supplement or a spouse’s allowance in accordance with the Old Age Security Act (Statutes of Canada).
The amount is increased by $170 if the spouse of the person contemplated in the first paragraph receives on the same date a supplement or a spouse’s allowance in accordance with the Old Age Security Act.
The amounts of $85 and $170 indicated in the first and second paragraphs are increased to $100 and $200, respectively, in respect of the computation of any real estate tax refund for the year 1987 and for subsequent years.
The amount so increased becomes the amount of the real estate tax refund to which the person contemplated in the first paragraph is entitled.
9. The amount determined under section 7 is increased by $85 where the person contemplated in that section is at least 60 years of age on 31 December of the year and receives on that date a supplement or a spouse’s allowance in accordance with the Old Age Security Act (Statutes of Canada).
The amount is increased by $170 if the spouse of the person contemplated in the first paragraph receives on the same date a supplement or a spouse’s allowance in accordance with the Old Age Security Act.
The amount so increased becomes the amount of the real estate tax refund to which the person contemplated in the first paragraph is entitled.
9. The total income used in computing the real estate tax refund is the aggregate of
(a) income from an office or employment, computed in accordance with the Taxation Act (chapter I-3) but before any deduction provided for by that act except those provided for by sections 62 to 67 and 78 of that act;
(b) income from a business or property, computed in accordance with the Taxation Act but before any deduction under sections 130 and 130.1 of that act, less the losses, so computed, from a business or property;
(c) any other amount included in computing income for the purposes of the Taxation Act, but before any deduction provided for by that act in that computation except those respecting allowable capital losses and the capital element of an annuity;
(d) any other amount received that is excluded in computing income for the purposes of the Taxation Act under paragraphs a, b and c of section 489, sections 491 and 494 to 496 of that act and the regulations made under section 488 of that act, except a work income supplement received under the Act respecting work income supplement (chapter S-37.1) and an amount received under the program of subsidies for children in day care centres established pursuant to the Act respecting health services and social services (chapter S-5) or by the Act respecting child day care (chapter S-4.1); and
(e) any other amount received as a lost-wages insurance benefit or as an income insurance benefit or as a replacement for wages or income.
In the case of subparagraph a of the first paragraph of section 2, except with regard to the application of the second paragraph of section 4, the total income of a person who claims a real estate tax refund must include the total income of his spouse.
9. The total income used in computing the real estate tax refund is the aggregate of
(a) income from an office or employment, computed in accordance with the Taxation Act but before any deduction provided for by that act except those provided for by sections 62 to 67 and 78 of that act;
(b) income from a business or property, computed in accordance with the Taxation Act but before any deduction under sections 130 and 130.1 of that act, less the losses, so computed, from a business or property;
(c) any other amount included in computing income for the purposes of the Taxation Act, but before any deduction provided for by that act in that computation except those respecting allowable capital losses and the capital element of an annuity;
(d) any other amount received that is excluded in computing income for the purposes of the Taxation Act under paragraphs a, b and c of section 489, sections 491 and 494 to 496 of that act and the regulations made under section 488 of that act, except a work income supplement received under the Act respecting work income supplement (chapter S-37.1); and
(e) any other amount received as a lost-wages insurance benefit or as an income insurance benefit or as a replacement for wages or income.
In the case of subparagraph a of the first paragraph of section 2, except with regard to the application of the second paragraph of section 4, the total income of a person who claims a real estate tax refund must include the total income of his spouse.
