Ontario Senior Homeowners' Property Tax Grant (OSHPTG) Questions and Answers

• Technical
• Eligible property taxes
• Eligible properties
• Policy

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Technical

1. What is the Ontario Senior Homeowners' Property Tax Grant (OSHPTG)?
2. Who is eligible for the 2010 grant?
3. How do I apply for the 2010 OSHPTG?
4. Can I apply for both the 2010 OSHPTG and the Ontario property and sales tax credit on my 2009 return?
5. How much is the grant?
6. Do I have to calculate the grant?
7. When will I get my 2010 OSHPTG payment?
8. Who will issue the OSHPTG payments?
9. Does the OSHPTG affect the amount of the property tax credit I can claim on my return?
10. I received the 2009 OSHPTG, but I can't remember the amount. Since I will be claiming an Ontario property tax credit on my 2009 return, where can I find the amount?
11. My spouse is a senior, and she owns our home, but she is living in a nursing home. I am not a senior. Are we entitled to the OSHPTG?
12. Can an estate apply for an OSHPTG payment for the year of death?
13. I pay rent and I get an Ontario property tax credit each year. Am I eligible to apply for the OSHPTG?
14. My spouse and I pay property taxes on both our house and our cottage. Can we apply for the OSHPTG on both properties?
15. I have not yet filed my 2009 income tax and benefit return. Will I receive an OSHPTG payment?
16. I applied for the OSHPTG on my 2009 return and met all of the conditions to get an OSHPTG payment. However, I didn't receive a payment. What should I do?
17. I am eligible for an OSHPTG payment but I forgot to apply for it when I filed my 2008 and 2009 income tax and benefit returns. Can I still apply for the grant?
18. I moved to Ontario from another province on January 5, 2010. Am I eligible for a 2010 OSHPTG payment?
19. Do I have to be a Canadian citizen in order to be eligible for a grant?
20. My address recently changed. What should I do?
21. I have an outstanding debt with the CRA and didn't receive my GST credit because I owed money to the government. Will I receive the grant?
22. Is the OSHPTG a taxable benefit?
23. Will there be interest paid or charged on any OSHPTG underpayments or overpayments?

Eligible property taxes

24. What are eligible property taxes?
25. Do I have to pay my property tax before I can receive my grant?
26. When I calculate my 2009 property taxes should I use all of my property taxes or only the education part?
27. We are planning to sell our home in 2010. Are we still eligible for the 2010 grant?
28. Could anyone receive more property tax support than they paid in property taxes?

Eligible properties

29. Are secondary residences such as cottages eligible for a property tax grant?
30. Could a grant be claimed on more than one principal residence in a tax year?
31. I am a senior who married another senior on November 28, 2009. We both own principal residences for which we paid property taxes in 2009. We will be selling one of our homes in 2010. Can we both apply for the 2010 OSHPTG on our 2009 returns?
32. Do I have to own my home for a minimum number of years to be eligible to receive a grant?
33. If the home is jointly-owned by one senior and one non‑senior, will a grant payment be provided to the household?
34. If the owner of the home is not a senior, but the spouse is a senior, will a grant be provided to the household?
35. Are seniors in co-operative buildings eligible for the grant?
36. I am a senior who lives in a mobile home. Am I eligible for the grant?
37. I am a senior who lives in a life-lease building. Am I eligible for the grant?
38. If my application for the grant is denied, can I appeal?

Policy

39. Who should I contact if I have a question about the Ontario Provincial Government policy on the OSHPTG?

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1. What is the Ontario Senior Homeowners' Property Tax Grant (OSHPTG)?
The OSHPTG is available to senior homeowners who pay property taxes and who have low or moderate incomes. It is part of the Province of Ontario's commitment to help seniors stay in their own homes. It is an annual payment that seniors must apply for each year when they file their income tax and benefit return.

2. Who is eligible for the 2010 grant?
You are eligible if all of the following conditions apply to you. You:

• are at least 64 years old on December 31, 2009;
• are a resident of Ontario on December 31, 2009;
• or your spouse or common-law partner owned and occupied a principal residence on December 31, 2009, for which you paid Ontario property taxes for 2009;
• were not confined to a prison or similar institution on December 31, 2009, and for the next 179 days; and
• file a 2009 income tax and benefit return in which you include an application for the OSHPTG.

3. How do I apply for the 2010 OSHPTG?
To apply for the 2010 OSHPTG, you have to file a 2009 income tax and benefit return and complete the area called Application for the 2010 Ontario Senior Homeowners' Property Tax Grant on Form ON479, Ontario Credits and Senior Homeowners' Property Tax Grant.

You must answer the question "Are you applying for the OSHPTG?" by ticking box 6113. You would then provide the amount of your 2009 eligible property taxes paid beside box 6115.

If you are married or living common-law, you must also provide your spouse's or common-law partner's net income in the identification area on page 1 of your return.

If you are married or living common-law, and both of you meet the age requirement and reside together, only one of you can apply for the grant for both of you.

4. Can I apply for both the 2010 OSHPTG and the Ontario property and sales tax credit on my 2009 return?
Yes. As long as you meet the eligibility criteria for each claim, you can apply for both of these amounts on your 2009 return.

5. How much is the grant?
The grant you receive depends on your marital status, the property taxes you paid, and your adjusted family net income. The maximum 2010 OSHPTG payment is the lesser of $500 and the 2009 eligible property taxes you paid. The lesser amount is your basic grant.

If you are single, separated, divorced or widowed, your 2010 basic grant will be reduced by 3.33% of your adjusted net income over $35,000. If your adjusted net income is $49,985 or more, you are not entitled to a grant.

If you are married or living common-law, your 2010 basic grant will be reduced by 3.33% of your adjusted family net income over $45,000. If your adjusted family net income is $59,985 or more, you are not entitled to a grant.

6. Do I have to calculate the grant?
No. After you have applied, the grant will be calculated for you and, if you are entitled, a payment will be issued. If you are not entitled, you will receive a notice explaining why.

You can use our online service to get an estimate of the amount of your OSHPTG by visiting our Child and Family Benefits Online Calculator page.

7. When will I get my 2010 OSHPTG payment?
If you meet the eligibility requirements above, you should receive your 2010 OSHPTG payment within four to eight weeks after you receive your 2009 notice of assessment. If you receive your income tax refund by direct deposit, you will also receive your grant payment by direct deposit. Otherwise, you will receive a cheque.

8. Who will issue the OSHPTG payments?
The CRA will issue the OSHPTG payments for the Province of Ontario.

9. Does the OSHPTG affect the amount of the property tax credit I can claim on my return?
If you apply for a 2010 OSHPTG payment on your 2009 return, and you did not receive a 2009 OSHPTG, it will not affect the 2009 property tax credit you can claim on your 2009 return.

If you received a 2009 OSHPTG and you are claiming a 2009 Ontario property tax credit on your 2009 return, you have to enter the amount of your 2009 grant beside box 6117 on your Form ON479, Ontario Credits and Senior Homeowners' Property Tax Grant. The 2009 OSHPTG may reduce the amount of the 2009 property tax credit that will be allowed on your 2009 return if the amount of the OSHPTG you received and the credit total is more than your 2009 occupancy cost.

If you are married or living common‑law, the spouse or common‑law partner who received the 2009 OSHPTG is the only one who can apply for the Ontario property tax credit for the family on their 2009 return.

10. I received the 2009 OSHPTG, but I can't remember the amount. Since I will be claiming an Ontario property tax credit on my 2009 return, where can I find the amount?
You can find out the amount by going to My Account or by calling 1-800-959-8281. When completing your 2009 return, enter the amount of your 2009 OSHPTG payment beside box 6117 on your Form ON479, Ontario Credits and Senior Homeowners' Property Tax Grant.

11. My spouse is a senior, and she owns our home, but she is living in a nursing home. I am not a senior. Are we entitled to the OSHPTG?
Your spouse would have to make the application on her return since she is the only one who meets the age eligibility requirement. However, since you are involuntarily separated, your spouse would only have to consider her net income when calculating her entitlement.

In a situation where both spouses or common-law partners are seniors, and live apart and maintain separate principal residences on December 31 of the previous year for health reasons, each may apply for a property tax grant for their separate eligible residences. On their Forms ON479, Ontario Credits and Senior Homeowners' Property Tax Grant, in addition to completing the application area for the OSHPTG, they would also provide their spouse's or common-law partner's address beside box 6089. This will let the CRA know that there is an involuntary separation and the grants will be calculated as if the seniors are single.

12. Can an estate apply for an OSHPTG payment for the year of death?
Yes. The estate of an eligible taxpayer, who dies at any time during 2010, can apply for the 2010 OSHPTG on a 2009 income tax and benefit return for the deceased taxpayer. The payment will be issued to the estate.

13. I pay rent and I get an Ontario property tax credit each year. Am I eligible to apply for the OSHPTG?
No. To qualify for the OSHPTG you must pay Ontario property taxes on a principal residence you own.

14. My spouse and I pay property taxes on both our house and our cottage. Can we apply for the OSHPTG on both properties?
No. You can only apply for a grant payment using the property taxes you paid on your principal residence. If both of you are seniors, only one of you can apply for the payment for both of you.

15. I have not yet filed my 2009 income tax and benefit return. Will I receive an OSHPTG payment?
No. To receive the OSHPTG, you must file a 2009 income tax and benefit return and complete the application area on Form ON479, Ontario Credits and Senior Homeowners' Property Tax Grant. See How do I apply for the 2010 OSHPTG?.

16. I applied for the OSHPTG on my 2009 return and met all of the conditions to get an OSHPTG payment. However, I didn't receive a payment. What should I do?
If you have not received your OSHPTG payment within eight to ten weeks after you received your 2009 notice of assessment or reassessment, you should call 1-800-959-8281 and an agent will help you.

17. I am eligible for an OSHPTG payment but I forgot to apply for it when I filed my 2008 and 2009 income tax and benefit returns. Can I still apply for the grant?
Yes. You can apply up to three years after the beginning of the tax year for which the grant applies. So, for a 2009 OSHPTG payment, you have until January 1, 2012, to apply for the payment on your 2008 return. For the 2010 OSHPTG payment, you have until January 1, 2013, to apply for the payment on your 2009 return.

Note
To apply for your payment, do not file another income tax and benefit return. Instead, you can make your request by visiting My Account or sending the following documents to your tax centre: a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter indicating that you want to apply for the 2009 and 2010 OSHPTG payments on your 2008 and 2009 returns. You would also have to provide the amount of your 2008 and 2009 property taxes paid and your spouse's or common-law partner's net income, if applicable. Include your social insurance number, your address, and a telephone number where we can reach you during the day.

18. I moved to Ontario from another province on January 5, 2010. Am I eligible for a 2010 OSHPTG payment?
No. You must be a resident of Ontario on December 31, 2009, to be eligible for a 2010 OSHPTG payment.

19. Do I have to be a Canadian citizen in order to be eligible for a grant?
No. The grant is available to both Canadian citizens and landed immigrants as long as you are a resident of Ontario and meet the other eligibility criteria. See Who is eligible for the 2010 grant?.

20. My address recently changed. What should I do?
You should give the CRA your new address as soon as possible by calling 1-800-959-8281. You can also change your address online by going to My Account. Be sure to tell us the exact date of your move.

21. I have an outstanding debt with the CRA and didn't receive my GST credit because I owed money to the government. Will I receive the grant?
The grant cannot be applied against other debts, such as outstanding income tax payable. If you are entitled to a grant payment, you would receive it.

However, if you are reassessed and it is found that you received a payment to which you were not entitled, or more than to which you were entitled, you must pay back that amount or the amount will be deducted from future entitlements.

Similarly, if you received a lower payment than you would be entitled to after a reassessment, you would be entitled to the additional amount.

22. Is the OSHPTG a taxable benefit?
No. The OSHPTG is a non-taxable payment.

23. Will there be interest paid or charged on any OSHPTG underpayments or overpayments?
No. Interest is not charged nor given on any OSHPTG overpayments or underpayments.

24. What are eligible property taxes?
Eligible property taxes are the amount of taxes that you or someone on your behalf paid in the year for your principal residence in Ontario.

25. Do I have to pay my property tax before I can receive my grant?
Yes. The current year grant payment is based on the prior year's property tax paid. So, to receive your 2010 grant payment, you must have paid your 2009 property taxes.

26. When I calculate my 2009 property taxes should I use all of my property taxes or only the education part?
You should use your total property taxes paid including the municipal and education property taxes. If you reside in an unorganized area, you may include amounts charged under the Provincial Land Tax Act or the Local Roads Boards Act or the Local Services Boards Act.

27. We are planning to sell our home in 2010. Are we still eligible for the 2010 grant?
Yes. The grant is based on occupancy of your residence on December 31, 2009, and the property taxes paid on your home in 2009.

28. Could anyone receive more property tax support than they paid in property taxes?
A grant payment cannot be greater than the property taxes paid. However, under the 2009 Ontario property tax credit program, someone with low income and property taxes can receive a credit that is larger than their property taxes. Such relief beyond the property taxes paid would not be increased due to the new grant. The 2009 Ontario budget proposed a new property tax credit beginning in 2010, which will limit the amount of the credit to occupancy cost.

29. Are secondary residences such as cottages eligible for a property tax grant?
No. A senior will be able to claim a grant on his or her principal residence only. However, if you designate your cottage as your principal residence you can use the taxes paid on your cottage for the purposes of the grant. You cannot claim both.

30. Could a grant be claimed on more than one principal residence in a tax year?
Applicants could designate more than one principal residence if the senior has lived in more than one principal residence consecutively in the previous year. However, you can only have one principal residence at a time. For example, on June 15, 2009, Susan sold her large home and moved into a smaller home. Accordingly, in 2009, Susan had two principal residences. However, when she determines her property taxes paid for 2009, she would only include the property taxes paid on the larger home from January 1, 2009 to June 15, 2009, and on the smaller home from June 16, 2009, to December 31, 2009.

31. I am a senior who married another senior on November 28, 2009. We both own principal residences for which we paid property taxes in 2009. We will be selling one of our homes in 2010. Can we both apply for the 2010 OSHPTG on our 2009 returns?
No. Since you were married on December 31, 2009, only one of you can apply for the grant for both of you. As explained in the previous question, you cannot claim property taxes paid on more than one principal residence at a time. Accordingly, you can only claim the property taxes paid on one of your residences.

32. Do I have to own my home for a minimum number of years to be eligible to receive a grant?
No. As long as you, the senior, paid property tax in respect of your residence in the previous year, and lived in your principal residence on December 31 of that year, the duration of ownership is not relevant.

33. If the home is jointly-owned by one senior and one non‑senior, will a grant payment be provided to the household?
The grant will be provided to the eligible senior in the household if the senior and non‑senior are spouses or common-law partners. If the non‑senior is not a spouse or common-law partner, and also pays part of the property tax, the senior's grant payment will be calculated based on the part of taxes he or she paid.

34. If the owner of the home is not a senior, but the spouse is a senior, will a grant be provided to the household?
Yes. The household is eligible for the grant if the senior is the owner, the non‑senior spouse of the senior is the owner, or the non‑senior common-law partner of the senior is the owner of the principal residence. However, the spouse who is the senior would have to apply for the grant for the household, since he or she is the only person who meets the age eligibility criteria.

If both spouses are separated because of marriage break-down, or due to medical necessity, they will be treated as if they were single. See question 11 for further details.

35. Are seniors in co-operative buildings eligible for the grant?
For co-operatives, individual residents would receive the grant if they had an ownership interest and could provide proof of the amount of property tax paid. They cannot include common expenses or utility charges as part of the tax.

36. I am a senior who lives in a mobile home. Am I eligible for the grant?
Seniors in mobile homes who own their home but lease the land on which the home is situated may apply for the grant. You would do the following:

• Determine all the amounts paid for the year by you or your spouse or common-law partner to the owner of the land that can reasonably be considered to have been paid to compensate the owner for municipal tax assessed against the land for the year.
• Determine all amounts of municipal tax paid for the year by you or your spouse or common-law partner for the non-seasonal mobile home.
• Add both amounts together. The total is your property tax paid for the year.
• To apply for the grant, see How do I apply for the 2010 OSHPTG?
  

37. I am a senior who lives in a life-lease building. Am I eligible for the grant?
Seniors who have paid a lump sum for the 'right to occupy' a life-lease building for life or a period of at least 10 years may apply for the grant. You would do the following:

• Determine the amount of municipal tax that is reasonably applicable to the residence for the taxation year.
• This amount is your property tax paid for the year.
• To apply for the grant, see How do I apply for the 2010 OSHPTG?

38. If my application for the grant is denied, can I appeal?
Yes. If you are denied a grant, you can file a notice of objection. You can do this by going to My Account, or by sending a completed Form T400A, Objection - Income Tax Act, or a signed letter to:

Chief of Appeals
3^rd Floor
Sudbury ON P3A 5C1

39. Who should I contact if I have a question about the Ontario Provincial Government policy on the OSHPTG?
You can call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297) and ask for Ontario Tax Credits.