Who gets the NOEC?
For 2010, an individual will be eligible for the first two instalments of the credit if they meet all of the following conditions: • an application is received by the Ontario Ministry of Revenue by June 30, 2011 • the individual is a resident of ‘northern Ontario’ on November 15, 2010 and February 15, 2011 • if they are single with no children they must be 18 years of age or older as of November 15, 2010 for the first instalment, or by February 15, 2011 for the second instalment • the individual filed a 2009 personal income tax return • the individual (or their spouse or common-law partner) paid property taxes, rent or other amounts that qualify as Occupancy Cost for the purpose of the Ontario Property Tax Credit in respect of their principal residence in the north in 2009, or if they lived on reserve in the north in 2009, must have paid energy costs for their principal residence For the 2011 taxation year and beyond, the permanent credit will be paid quarterly, along with the governme
