ONTARIO TRILLIUM BENEFIT

The Ontario Trillium Benefit (OTB) combines three Ontario credits into one payment administered by the CRA: the Ontario Energy and Property Tax Credit (OEPTC), the Northern Ontario Energy Credit (NOEC) and the Ontario Sales Tax Credit (OSTC). The 2025 return determines payments from July 2026 to June 2027.

ONTARIO SALES TAX CREDIT

• No application required; it is calculated automatically from the return.

• Up to $378 per adult and per child.

• Reduced by 4 percent of adjusted net income above $29,047 (single, no children) or $36,309 (family or single parent).

ONTARIO ENERGY AND PROPERTY TAX CREDIT

• Helps with sales tax on energy and with property tax. Claimed on Form ON-BEN with the return.

• Eligible if resident in Ontario on December 31 and paid rent or property tax on a principal residence in Ontario, paid long-term care accommodation costs, paid home energy costs on a reserve, or lived in a designated student residence.

• Rent paid is treated as 20 percent property tax for the calculation. Students in residence receive a flat amount.

• Seniors (64 and older) receive a higher maximum than other adults (roughly $1,500 compared with roughly $1,300), with the credit reduced as income rises.

NORTHERN ONTARIO ENERGY CREDIT

Provides additional help to residents of Northern Ontario with higher energy costs; also claimed on Form ON-BEN, with a higher maximum for families than for single people.

PAYMENT TIMING

• Paid monthly on the 10th, starting in July.

• If the annual entitlement is $500 or less, it is paid as a single July payment; recipients may also elect to receive the full amount in June of the following year.

ONTARIO SENIOR HOMEOWNERS' PROPERTY TAX GRANT

A separate grant of up to $500 for homeowners 64 and older with low to moderate income who paid property tax. Also applied for on Form ON-BEN.