The OSHPTG is available to Ontario 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.

Note:

If, on December 31, 2011, you resided in Ontario and paid rent or property tax for your principal residence for 2011, paid for accommodation in a public long term care home for 2011, paid energy costs for your principal residence on a reserve in Ontario for 2011, or lived in a designated student residence in Ontario in 2011, you may also be eligible for the 2012 Ontario energy and property tax credit (OEPTC).
If, on December 31, 2011, you resided in Northern Ontario and paid rent or property tax for 2011, paid for accommodation in a public long term care home for 2011, or paid energy costs for your principal residence on a reserve in Northern Ontario for 2011, you may also be eligible for the 2012 Northern Ontario energy credit (NOEC).

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2. Who is eligible for the 2012 grant?

You are eligible for the grant if all of the following conditions apply to you. You:

were at least 64 years old on December 31, 2011;
were a resident of Ontario on December 31, 2011;
or your spouse or common-law partner owned and occupied a principal residence on December 31, 2011, for which you paid Ontario property taxes for 2011;
were not confined to a prison or similar institution on December 31, 2011, and for the next 179 days; and
file a 2011 income tax and benefit return in which you include an application for the OSHPTG.

3. How do I apply for the 2012 OSHPTG?

To apply for the 2012 OSHPTG, you have to file a 2011 income tax and benefit return and complete the Application for the 2012 Ontario Senior Homeowners' Property Tax Grant area on Form ON‑BEN, Application for the 2012 Ontario Trillium Benefit and the Ontario 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 2011 eligible property taxes paid beside box 6112 in Part A on the bottom of the form. See Question 23 for details on the amount to enter for eligible property taxes.

Note:

If you were married or living in a common‑law relationship on December 31, 2011, the following applies:

only one spouse or common‑law partner can apply for the grant for both of you;
if only one spouse or common‑law partner was 64 years of age or older on December 31, 2011, that spouse or common‑law partner has to apply for both of you;
the same spouse or common‑law partner who applies for the 2012 Ontario energy and property tax credit (by ticking box 6118 on Form ON-BEN) and/or the 2012 Northern Ontario energy credit (by ticking box 6119) is the only spouse or common‑law partner who can claim the 2012 OSHPTG; and
you must provide your spouse's or common‑law partner's net income in the Identification area on page 1 of your 2011 return.

4. On my 2011 return, can I apply for the 2012 OSHPTG as well as the 2012 Ontario energy and property tax credit (OEPTC), and the 2012 Northern Ontario energy credit (NOEC)?

Yes. As long as you meet the eligibility criteria for each claim, you can apply for all of these amounts on your 2011 return.

However, if you were married or living in a common-law relationship on December 31, 2011, the same spouse or common‑law partner has to apply for the 2012 OSHPTG, the 2012 OEPTC, and the 2012 NOEC.

5. How much is the grant?

The grant you receive depends on the property taxes you paid, your adjusted family net income, and your marital status. The maximum 2012 OSHPTG payment is the lesser of $500 and the 2011 eligible property taxes you paid. The lesser amount is your basic grant.

If you are single, separated, divorced, or widowed, your 2012 basic grant will be reduced by 3.33% of your adjusted net income over $35,000. If your adjusted net income is $50,000 or more, you are not entitled to a grant.

If you are married or living common-law, your 2012 basic grant will be reduced by 3.33% of your adjusted family net income over $45,000. If your adjusted family net income is $60,000 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 applied and are not entitled, you will receive a notice explaining why.

You can use our OSHPTG calculator to estimate the amount of your OSHPTG.

7. When will I get my 2012 OSHPTG payment?

If you meet the eligibility requirements above, you should receive your 2012 OSHPTG payment within four to eight weeks after you receive your 2011 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.

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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 Ontario energy and property tax credit I will receive?

If you apply for a 2012 OSHPTG payment on your 2011 return, it may reduce the 2012 OEPTC you will receive.

If you are married or living in a common‑law relationship, the spouse or common‑law partner who received the 2012 OSHPTG is the only one who can apply for the 2012 OEPTC for the family on his or her 2011 return.

10. My spouse is a senior, and she owns our home but 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, if your spouse chooses to do so, she can indicate that you are involuntarily separated and she 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 they lived apart and maintained separate principal residences on December 31 of the previous year for health reasons, if they choose, each may apply for a property tax grant for their separate eligible residences. On their Form ON-BEN, Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant, in addition to completing the application area for the OSHPTG, they would tick box 6089 on Part A of the bottom of the form and they would provide their spouse's or common‑law partner's address in Part C – Involuntary separation, which is located on the reverse of the form. This will let the CRA know that there is an involuntary separation and the grants will be calculated as if the seniors were single.

11. Can an estate apply for an OSHPTG payment for the year of death?

Yes. The estate of an eligible taxpayer (see question 2) who dies at any time during 2012 can apply for the 2012 OSHPTG on a 2011 income tax and benefit return for the deceased taxpayer. The payment will be issued to the estate.

12. I pay rent. Am I eligible to apply for the OSHPTG?

No. To qualify for the OSHPTG, Ontario property taxes must be paid on a principal residence you own.

13. 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 paid on your principal residence. If both of you are seniors, only one of you can apply for the payment for both of you.

14. I have not yet filed my 2011 income tax and benefit return. Will I receive a 2012 OSHPTG payment?

No. To receive the OSHPTG, you must file a 2011 income tax and benefit return and complete the application area on Form ON-BEN, Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant. See How do I apply for the 2012 OSHPTG?

15. I applied for the 2012 OSHPTG on my 2011 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 receiving your 2011 notice of assessment or reassessment, you should call 1-877-627-6645 and an agent will help you.

16. I am eligible for an OSHPTG payment but I forgot to apply for it when I filed my 2008, 2009 and 2010 income tax and benefit returns. Can I still apply for the grant?

Yes. You have to request a reassessment to your 2008, 2009 and 2010 returns. Do not file new returns. Instead, you can make your request by visiting My Account. My Account is a secure, convenient, and time saving way to access and manage your tax and benefit information online, seven days a week. To use My Account, you have to register for a CRA user ID and password.

You can also send the following information to your tax centre: a completed Form T1‑ADJ, T1 Adjustment Request for each year, or a signed letter indicating that you want to apply for the OSHPTG on your 2008, 2009 and 2010 returns. Attach to your letter or Form T1‑ADJ a completed Form ON‑BEN for the applicable years. Your letter or Form ON-BEN should provide the amount of the property tax that was paid for your principal residence in Ontario for each of the tax years. If you were involuntarily separated (see question 10), you would also have to indicate this and provide your spouse’s/partner’s address.

17. I moved to Ontario from another province on January 5, 2012. Am I eligible for a 2012 OSHPTG payment?

No. You must have been a resident of Ontario on December 31, 2011, to be eligible for a 2012 OSHPTG payment.

18. Do I have to be a Canadian citizen 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 2012 grant?

19. My address recently changed. What should I do?

You should give the CRA your new address as soon as possible by calling 1-877-627-6645. You can also change your address online by going to My Account. Be sure to tell us the exact date of your move.

20. 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?

Your OSHPTG payment will first be used to pay off any debt you owe to the CRA or its external partners, including family support orders that are in arrears. If any amount remains, it will be issued to you.

21. Is the OSHPTG a taxable benefit?

No. The OSHPTG is a non-taxable payment.

22. Will there be interest paid or charged on any OSHPTG underpayments or overpayments?

No. Interest is not charged or given on any OSHPTG overpayments or underpayments.

23. What are eligible property taxes and what should I enter beside box 6112 on Form ON‑BEN?

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

Beside box 6112, you should enter your total property taxes paid for your principal residence for 2011, including the municipal and education property taxes.

If you lived with your spouse or common‑law partner on December 31, 2011, enter the total property tax paid for both of you (including any amounts paid during a period of separation).

If you and your spouse or common‑law partner separated during the year and lived apart on December 31, 2011, enter your share of the property tax for the part of the year before the separation, plus your own property taxes paid after the separation.

If you shared a principal residence with one or more persons (other than your spouse or common‑law partner), enter your share of the property tax you paid for the year.

If you reside in an area that does not have a municipal organization, you may include amounts charged under the Provincial Land Tax Act, the Local Roads Boards Act,or the Local Services Boards Act.

If you were a farmer, enter the property tax paid for your principal residence and one acre of land.

If you owned and occupied a non-seasonal mobile or modular home, enter the combined total of the property tax paid for your home plus the property tax that your landlord/site owner paid for the lot you leased. If the landlord does not provide a breakdown of the property tax paid for the lot, and you do not have an assessment for the lot from the Municipal Property Assessment Corporation, you can estimate the property tax based on the fees paid to your landlord/site owner for the lot. It would be reasonable to take 20% of the fees and add that amount to any property tax paid on the mobile home.

24. 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 2012 grant payment, you must have paid your 2011 property taxes.

25. When I calculate my 2011 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 area that does not have a municipal organization, you may include amounts charged under the Provincial Land Tax Act, the Local Roads Boards Act, or the Local Services Boards Act.

26. We are planning to sell our home in 2012. Are we still eligible for the 2012 grant?

Yes. The grant is based on occupancy of your residence on December 31, 2011, and the property taxes paid on your home in 2011.

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27. Can anyone receive more property tax support than they paid in property taxes?

A grant payment cannot be greater than the property taxes paid.

28. Are secondary residences such as cottages eligible for a property tax grant?

No. A senior can 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.

29. Can a grant be claimed on more than one principal residence in a tax year?

Applicants can designate more than one principal residence if the senior 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, 2011, Susan sold her large home and moved into a smaller home. Accordingly, in 2011, Susan had two principal residences. However, when she determines her property taxes paid for 2011, she would only include the property taxes paid on the larger home from January 1, 2011, to June 15, 2011, and on the smaller home from June 16, 2011, to December 31, 2011.

No. Since you were married on December 31, 2011, 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.

31. Do I have to own my home for a minimum number of years to be eligible to receive a grant?

No. As long as property tax was paid in respect of your residence in the previous year, and you lived in your principal residence on December 31 of that year, the duration of ownership is not relevant.

32. 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.

33. 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 breakdown, or due to medical necessity, they will be treated as if they were single. See question 10 for further details.

34. Are seniors in co-operative buildings eligible for the grant?

For co-operatives, individual residents will receive the grant if they had an ownership interest and can provide proof of the amount of property tax paid. They cannot include common expenses or utility charges as part of the tax.

35. 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 can apply for the grant. You would do the following:

Determine all the amounts paid for the year by or on behalf of 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 or on behalf of 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.
Enter this amount beside box 6112 on Form ON-BEN.
To apply for the grant, see How do I apply for the 2012 OSHPTG?

Note:

If the landlord does not provide a breakdown of the property tax paid for the lot, and you do not have an assessment for the lot from the Municipal Property Assessment Corporation, you can estimate the property tax based on the fees paid to your landlord/site owner for the lot. It would be reasonable to take 20% of the fees and add that amount to any property tax paid on the mobile home.

36. 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 can apply for the grant. You would do the following:

Determine the amount of municipal tax that is reasonably applicable to the residence for the tax year.
This amount is your property tax paid for the year.
Enter this amount beside box 6112 on Form ON-BEN.
To apply for the grant, see How do I apply for the 2012 OSHPTG?

37. If my application for the grant is denied, can I appeal?

Yes. If you are denied a grant, you can file an 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
3rd Floor
Sudbury ON P3A 5C1

38. 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.

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