Enhancing the Ability of Income Support Recipients to be Financially Independent Act, 2010 Barrett, Toby — Bill 23 (39th Parliament, 2nd Session)

Bill 23, 39-2

Ontario — Bills

role="main" class="main-container container js-quickedit-main-content" id="main-content">

Bill 23, Enhancing the Ability of Income Support Recipients to be Financially Independent Act, 2010

Barrett, Toby

Please select

View bill

Status

Debates

Acts affected

Original

[39] Bill 23 Original (PDF)

Bill 23 2010

An Act to amend

the Ontario Disability Support Program Act, 1997 and the Taxation Act, 2007

Note: This Act amends or repeals more than one Act.

For the legislative history of these Acts, see the Table of Consolidated Public

Statutes – Detailed Legislative History at www.e-Laws.gov.on.ca.

Her Majesty, by and with the advice and consent of

the Legislative Assembly of the Province of Ontario, enacts as follows:

Ontario

Disability Support Program Act, 1997

Section 5 of the Ontario Disability

Support Program Act, 1997 is amended by adding the following subsections:

Asset requirements

(1.1) Despite subsection 27 (1) of Ontario Regulation

222/98 (General) made under the Act but subject to subsection 27 (2) of that

Regulation, the prescribed limit for assets for a benefit unit, for the purpose

of clause (1) (c), is equal to the sum of,

(a) $12,000;

(b) $8,000, if there is a spouse included in the

benefit unit; and

(c) $500 for each dependant other than a spouse.

Retaining child support and some

other income

(1.2) Despite anything in the regulations, for the purpose

of clause (1) (c), the monthly income for a member of a benefit unit shall not

include,

(

a) payments made for the maintenance of a child under

a court order or written agreement;

(

b) if there is not a spouse included in the

individual's benefit unit, the lesser of $700 and the amount by which the sum

of the member's gross monthly income from employment, the amounts paid to the

member under a training program and the member's net monthly income as

determined by the Director from an interest in or operation of a business exceeds

the total of applicable deductions under the regulations; or

(

c) if

there is a spouse included in the individual's benefit unit, the lesser of

$1,000 and the amount by which the sum of the member's gross monthly income

from employment, the amounts paid to the member under a training program and

the member's net monthly income as determined by the Director from an interest

in or operation of a business exceeds the total of applicable deductions under

the regulations.

Definition

(1.3) In subsection (1.2),

"spouse" means spouse as defined in Ontario Regulation 222/98 (General)

made under the Act.

Appropriation

(1.4) No payment of income support shall be made based on

the eligibility requirements set out in subsections (1.1) and (1.2) unless the

Legislative Assembly by appropriation authorizes the payment.

Taxation Act, 2007

(1) Section 9 of the Taxation

Act, 2007 is amended by adding the following subsections:

Tax credit for employing disabled persons

(23) Subject to subsection (24), if an individual employs

a person who receives income support under the Ontario Disability Support

Program Act, 1997 during a taxation year, the individual is entitled to a tax

credit for the year calculated using the formula,

× KK

in which,

"A" is the lowest tax rate for the year, and

"KK" is the lesser of $10,000 and the amount of salary or wages paid to

the person for that employment during the year.

Same, maximum number of persons

(24) An individual is entitled to claim a tax credit under

subsection (23) for the lesser of five and the number of persons whom the

individual employs during the taxation year and who receive income support

under the Ontario Disability Support Program Act, 1997 during the year.

(2) Section 10 of the Act is amended by

striking out "(22)" in the portion before the formula and substituting "(24)".

(3) The Act is amended by adding the

following section:

Tax credit for employing disabled persons

34.1

(1) A

corporation that employs a person who receives income support under the Ontario

Disability Support Program Act, 1997 during a taxation year may, in computing

its tax payable under this Division for the year, deduct a tax credit equal to

the lesser of,

(

a) the

corporation's taxable income earned in Canada for the year; and

(

b) the

amount calculated under subsection (2) for the lesser of five and the number of

persons whom the corporation employs during the year and who receive income support

under the Ontario Disability Support Program Act, 1997 during the year.

Amount per employee

(2) The amount mentioned in clause (1) (

b) for a person

employed by the corporation is calculated using the formula,

× B

in which,

"A" is the lowest tax rate for the year, and

"B" is the lesser of $10,000 and the amount of salary or wages paid

to the person for that employment during the year.

Commencement and

Short Title

Commencement

3. This Act comes into force on the day it

receives Royal Assent.

Short title

4. The

short title of this Act is the Enhancing the Ability of Income

Support Recipients to be Financially Independent Act, 2010 .

EXPLANATORY NOTE

The

Bill amends the Ontario

Disability Support Program Act, 1997 and the Taxation Act, 2007 .

Under

the Ontario Disability Support Program Act, 1997, the Bill raises the asset

limits that apply in determining whether a person is eligible for income

support so that the person can have $12,000 individually or $20,000 if there is

a spouse included in the benefit unit. In addition, child support payments that

a person receives are not included in income for the purpose of determining the

amount of income support for which the person is eligible. At present, the

amount of income support that a person is eligible to receive is reduced by 50

per cent of the person's other monthly income. The Bill lowers the reduction so

that a person can retain a maximum of $700 of other income monthly or a maximum

of $1,000 of other monthly income if there is a spouse included in the

individual's benefit unit.

Under

the Taxation Act, 2007, an employer that employs a person who receives income

support during a taxation year is entitled to a non-refundable tax credit based

on a maximum of $10,000 that the employer pays to the person in salary or wages

for the year. The tax credit is available for a maximum of five employees.

Date Bill stage Activity Committee

April 22, 2010

Ordered referred to Standing Committee

Standing Committee on Finance and Economic Affairs

April 22, 2010

Second Reading

Carried

April 22, 2010

Second Reading

Debate

March 31, 2010

First Reading

Carried

Debates and Progress

First Reading

March 31, 2010

Committee

Second Reading

April 22, 2010

Mr. Toby Barrett, Mr. Michael Prue, Mr. Wayne Arthurs, Ms. Sylvia Jones, Mr. Bob Delaney, Mr. Glen R. Murray, Mr. Frank Klees, Mr. Norm Miller

April 22, 2010

Declared carried. Referred to the Standing Committee on Finance and Economic Affairs.

Committee

Standing Committee on Finance and Economic Affairs

Third Reading

Royal Assent

Acts affected - Bill 23

Most Ontario public acts are available electronically; to view copies of the Acts to be amended by this bill visit e-laws

Ontario Disability Support Program Act, 1997

Taxation Act, 2007

Legislative Assembly of Ontario

Was this page helpful? Yes , I found this page helpful. An optional survey will open in a new tab. No , I didn’t find this page helpful. An optional survey will open in a new tab.

Back to top

Document details

Collection	Ontario — Bills
Citation	Bill 23, 39-2
Type	bill
Volume / chapter	p39 s2 bill 23 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	af1ab8aa0c515cd7cd6a44866bae62f3004bd383

Source file is stored in the law ingest library (html).