Province of Ontario

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The Canada Revenue Agency (CRA) administers the following programs on behalf of Ontario:


Ontario

Ontario trillium benefit (OTB)

The Ontario trillium benefit (OTB) is the combined payment of the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario sales tax credit. The annual OTB entitlement is usually divided by 12 and the payments issued monthly. Your 2014 OTB payments, which are based on your 2013 income tax and benefit return, will be issued on the 10th of each month, starting on July 10, 2014 (see note for exceptions).

The OTB program is legislated and funded by the Province of Ontario. The Canada Revenue Agency administers this program on behalf of the province.

Note:

Starting with your 2013 income tax and benefit return, you can elect to receive your 2014 OTB in one payment at the end of the benefit year. If your annual 2014 OTB entitlement is over $360 and you make this election, you will get it in one payment in June 2015 instead of receiving monthly payments from July 2014 to June 2015.

If your 2014 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).

If your 2013 return is assessed after June 10, 2014, see question and answer 5 for when you can expect to receive your payment.

Questions and answers

For more information and to see if you should apply, see the Questions and answers.

More information

Enquiries service

If you have questions about your OTB payments, call the Canada Revenue Agency at the following toll-free numbers:

1-877-627-6645 (for service in English)
1-877-627-6664 (for service in French)

If you have questions about who is eligible and how to apply for the OTB, call the Canada Revenue Agency at the following toll-free numbers:

1-800-959-8281 (for service in English)
1-800-959-7383 (for service in French)

Policy enquiries

If you have a tax policy question about the OTB program, call the Province of Ontario at 1‑866‑ONT‑TAXS (1-866-668-8297).


 

Ontario

 

Ontario energy and property tax credit (OEPTC)

Important notice

If you would like to calculate your entitlement, please go to one of the two following links:

The Ontario energy and property tax credit (OEPTC) is designed to help low- to moderate-income Ontario residents with the sales tax on energy and with property taxes.

You apply for the current-year OEPTC on your prior-year income tax and benefit return. For example, you would apply for the 2014 OEPTC on your 2013 income tax and benefit return by completing Form ON-BEN, Application for the 2014 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant.

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component. You may be eligible if you lived in Ontario on December 31, 2013, and at least one of the following applies:

  • rent or property tax for your principal residence in Ontario was paid by or for you for 2013;
  • accommodation costs for living in a public long-term care home in Ontario were paid by or for you for 2013;
  • home energy costs (for example, electricity, heat) for your principal residence on a reserve in Ontario were paid by or for you for 2013; or
  • you lived in a designated university, college, or private school residence in Ontario in 2013.

 Your 2014 OEPTC payments will be issued as part of the OTB, usually on the 10th of each month, starting on July 10, 2014, unless the following applies:

  • Starting with your 2013 income tax and benefit return, you can elect to receive your 2014 OTB in one payment at the end of the benefit year. If your annual 2014 OTB entitlement is more than $360 and you make this election, you will get it in one payment in June 2015 instead of receiving monthly payments from July 2014 to June 2015. See Ontario trillium benefit for more details.
  • If your 2014 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).
  • If your 2013 return is assessed after June 10, 2014, see question 6 for when you can expect to receive your payment.

Note:

  • If, on December 31, 2013, you were 64 years of age or older and you owned and occupied a principal residence in Ontario, for which you or someone on your behalf paid property tax for 2013, you may also be eligible for the 2014 Ontario senior homeowners' property tax grant.
  • You may also be eligible for the 2014 Northern Ontario energy credit (NOEC) if you resided in Northern Ontario on December 31, 2013, and you (or someone on your behalf) paid:
    • rent or property tax for your principal residence in Northern Ontario for 2013;
    • accommodation costs for living in a public long-term care home in Northern Ontario for 2013; or
    • home energy costs (for example, electricity, heat) for your principal residence on a reserve in Northern Ontario for 2013.

Questions and answers

For more information about the 2014 OEPTC and to see if you are eligible and should apply, please see Questions and answers.

More information

Enquiries service

For enquiries about your OEPTC payments, please call the CRA at the following toll-free numbers:

1-877-627-6645 (for service in English)
1-877-627-6664 (for service in French)

For enquiries about who is eligible to apply and how to apply for OEPTC, please call the Canada Revenue Agency at the following toll-free numbers:

1-800-959-8281 (for service in English)
1-800-959-7383 (for service in French)

Policy enquiries

If you have a tax policy question about the OEPTC program, you can call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297).


Ontario

Northern Ontario energy credit (NOEC)

Important notice

If you would like to calculate your entitlement, please go to one of the two following links:

The Northern Ontario energy credit (NOEC) is designed to help low- to moderate-income Northern Ontario residents with the higher energy costs they face living in the north.

You apply for the current-year NOEC on your prior-year income tax and benefit return. For example, you would apply for the 2014 NOEC on your 2013 income tax and benefit return by completing Form ON-BEN, Application for the 2014 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant.

You may be eligible if you lived in Northern Ontario on December 31, 2013, and you (or someone on your behalf) paid:

  • rent or property tax for your principal residence in Northern Ontario for 2013;
  • accommodation costs for living in a public long-term care home in Northern Ontario for 2013; or
  • home energy costs (for example, electricity, heat) for your principal residence on a reserve in Northern Ontario for 2013.

Your 2014 NOEC payments will be issued as part of the OTB on the 10th of each month, starting on July 10, 2014, unless the following applies:

  • Starting with your 2013 income tax and benefit return, you can elect to receive your 2014 OTB in one payment at the end of the benefit year. If your annual 2014 OTB entitlement is more than $360 and you make this election, you will get it in one payment in June 2015 instead of receiving monthly payments from July 2014 to June 2015. See Ontario trillium benefit for more details.
  • If your 2014 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).
  • If your 2013 return is assessed after June 10, 2014, see question 7 for when you can expect to receive your monthly or lump sum payment.

Note:

  • If, on December 31, 2013, you were 64 years of age or older and you owned and occupied a principal residence in Ontario, for which you or someone on your behalf paid property tax for 2013, you may also be eligible for the 2014 Ontario senior homeowners' property tax grant.
  • You may also be eligible for the 2014 Ontario energy and property tax credit  (OEPTC)if you lived in Ontario on December 31, 2013, and at least one of the following applies:
    • rent or property tax for your principal residence in Ontario was paid by or for you for 2013;
    • accommodation costs for living in a public long-term care home in Ontario were paid by or for you for 2013;
    • home energy costs (for example, electricity, heat) for your principal residence on a reserve in Ontario were paid by or for you for 2013; or
    • you lived in a designated university, college, or private school residence in Ontario in 2013.

Questions and answers

For more information about the 2014 NOEC and to see if you are eligible and should apply, please see Questions and answers.

More information

Enquiries service

For enquiries regarding NOEC payments, please call the Canada Revenue Agency (CRA) at the following toll-free numbers:

1-877-627-6645 (for service in English)
1-877-627-6664 (for service in French)

For enquiries on who is eligible to apply and how to apply for NOEC, please call the CRA at the following toll-free numbers:

1-800-959-8281 (for service in English)
1-800-959-7383 (for service in French)

Policy enquiries

If you have a tax policy question about the NOEC program, you can call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297).


Ontario

Ontario sales tax credit (OSTC)

The Ontario sales tax credit (OSTC) is a tax-free payment designed to provide relief to low- to moderate-income Ontario residents for the sales tax they pay.

For payments based on your 2013 income tax and benefit return, the program provides a maximum annual credit of $281 for each adult and each child in a family. If you are a single individual with no children, the credit will be reduced by 4% of your adjusted net income over $21,625. If you are a single parent, or are married or living in a common-law relationship, the credit will be reduced by 4% of your adjusted family net income over $27,031. These payments will be issued as part of the OTB, usually on the 10th of each month, starting on July 10, 2014. See note for more details and exceptions.

For payments based on your 2012 income tax and benefit return, the program provides a maximum annual credit of $278 for each adult and each child in a family. If you are a single individual with no children, the credit will be reduced by 4% of your adjusted net income over $21,410. If you are a single parent, or are married or living in a common-law relationship, the credit will be reduced by 4% of your adjusted family net income over $26,763. These payments are being issued as part of the OTB on the 10th of each month.

You apply for the OSTC by completing the GST/HST Credit Application area on page 1 of your income tax and benefit return.

Note:

  1. Your OSTC entitlement will be added to your Ontario energy and property tax credit and/or the Northern Ontario energy credit, if applicable, and you will receive a combined payment, called the Ontario trillium benefit (OTB). The annual OTB entitlement is usually divided by 12 and payments are issued monthly (unless notes 2 or 3 below apply).
  2. Starting with your 2013 income tax and benefit return, you can elect to receive your 2014 OTB in one payment at the end of the benefit year. If your annual 2014 OTB entitlement is more than $360 and you make this election, you will get one payment in June 2015 instead of receiving monthly payments from July 2014 to June 2015. See Ontario trillium benefit for more details.
  3. If your 2014 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).
  4. If you meet the eligibility requirements and your 2013 return is assessed by June 10, 2014, your 2014 OSTC payments will be issued on the 10th of each month, starting on July 10, 2014 (unless notes 2 or 3 apply).
  5. If your 2013 return is assessed after June 10, 2014, your first payment, which will include any prior month entitlements, will be issued within four to eight weeks after your 2013 return is assessed. Your remaining payments will be issued on the 10th of each month thereafter (unless notes 2 or 3 apply).

More information

Enquiries service

A toll-free enquiries service is available at the following numbers:

1-877-627-6645 (for service in English)
1-877-627-6664 (for service in French)


Ontario

Ontario child benefit (OCB)

The Ontario child benefit (OCB) is a non-taxable amount paid to help low- to moderate-income families provide for their children.

OCB payments are delivered with the Canada child tax benefit in a single monthly payment. For July 2014 to June 2015, you may be eligible to receive up to $109.16 per month for each child under 18 years of age. If your adjusted family net income is above $20,000, you may receive a partial benefit.

The OCB program is funded entirely by the Province of Ontario. The CRA administers this program for Ontario.

Other related information

Enquiries service

A toll-free enquiries service is available at the following numbers:

1-800-387-1193 (for service in English)
1-800-387-1194 (for service in French)

More information

For more information, go to the Ministry of Children and Youth Services Web site or call 1-866-821-7770. For teletypewriter service (TTY), call 1-800-387-5559. For specific payment information, call 1-800-387-1193 or for TTY, call 1-800-665-0354.


Ontario

Ontario senior homeowners' property tax grant (OSHPTG)

The Ontario senior homeowners' property tax grant (OSHPTG) is intended to help offset property taxes for seniors who own their own home and who have low to moderate incomes. This program is funded entirely by the Province of Ontario. The CRA administers this program for Ontario.

Senior homeowners can apply for the current-year OSHPTG when they file their prior-year income tax and benefit return. For example, you would apply for the 2014 grant on your 2013 income tax and benefit return. The first time you could apply for the OSHPTG was on your 2008 income tax and benefit return.

The OSHPTG payment will be issued approximately four to eight weeks after your notice of assessment or reassessment is issued.

The maximum grant is $500 for 2010 and later years. The maximum grant was $250 for 2009.

Note:

  • You may also be eligible for the 2014 Ontario energy and property tax credit  (OEPTC) if you lived in Ontario on December 31, 2013, and at least one of the following applies:
    • rent or property tax for your principal residence in Ontario was paid by or for you for 2013;
    • accommodation costs for living in a public long-term care home in Ontario were paid by or for you for 2013;
    • home energy costs (for example, electricity, heat) for your principal residence on a reserve in Ontario were paid by or for you for 2013;
    • you lived in a designated university, college, or private school residence in Ontario in 2013.
  • You may also be eligible for the 2014 Northern Ontario energy credit  (NOEC) if you resided in Northern Ontario on December 31, 2013, and you (or someone on your behalf) paid:
    • rent or property tax for your principal residence in Northern Ontario for 2013;
    • accommodation costs for living in a public long-term care home in Northern Ontario for 2013; or
    • home energy costs (for example, electricity, heat) for your principal residence on a reserve in Northern Ontario for 2013.

Questions and answers

To find out if you are eligible to apply and to get more information, please see Questions and answers.

More information

Enquiries service

For enquiries regarding OSHPTG payments, please call the CRA at the following toll-free numbers:

1-877-627-6645 (for service in English)
1-877-627-6664 (for service in French)

For enquiries on who is eligible to apply and how to apply for OSHPTG, please call the CRA at the following toll-free numbers:

1-800-959-8281 (for service in English)
1-800-959-7383 (for service in French)

Policy enquiries

If you have a tax policy question about the OSHPTG program, you can call the Province of Ontario at 1-866-ONT-TAXS   (1-866-668-8297) and ask for Ontario Tax Credits.

Other information for seniors

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