O. Reg. 468/11: ONTARIO TRILLIUM BENEFIT

ONTARIO REGULATION 468/11

made under the

TAXATION ACT, 2007

Made: December 15, 2011
Filed: December 19, 2011
Published on e-Laws: December 19, 2011
Printed in The Ontario Gazette: January 7, 2012

ONTARIO TRILLIUM BENEFIT

Application

1. This Regulation applies for the purposes of Part IV.1 of the Act.

Prescribed payments, s. 103.3 (3) of the Act

2. If the total amount of an individual’s Ontario Trillium Benefit is greater than $2 but not more than $360 for the 12 months that relate to a particular base taxation year, the amount of the payments to the individual and the manner and time in which the payments are to be made to the individual shall be determined in accordance with the following rules:

1. If the total amount of the individual’s Ontario Trillium Benefit is greater than $2 but less than $10 for the 12-month period, the amount of the Ontario Trillium Benefit to which the individual is entitled is deemed to be $10 and the Ontario Minister may pay that amount to the individual in a single payment.

2. If the total amount of the individual’s Ontario Trillium Benefit is at least $10 but not more than $240 for the 12-month period, the Ontario Minister may pay the Ontario Trillium Benefit to the individual in a single payment.

3. If the total amount of the individual’s Ontario Trillium Benefit is greater than $240 for the 12-month period, the Ontario Minister may pay the Ontario Trillium Benefit to the individual in the manner set out in Part IV.1 of the Act.

Commencement

3. This Regulation comes into force on the earlier of July 1, 2012 and the day it is filed.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: December 15, 2011.