Province of Ontario

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

• Program related to the Canada child tax benefit (CCTB):
  • Ontario child benefit
• Other provincial programs:
  • Ontario sales tax transition benefit
  • Ontario senior homeowners' property tax grant
  • Ontario Trillium Benefit
    • Ontario sales tax credit
    • Ontario energy and property tax credit
    • Northern Ontario energy credit

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Ontario child benefit (OCB)

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

OCB payments are delivered with the CCTB in a single monthly payment. Under the OCB, you may be eligible to receive up to $91.66 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.

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

Other related information

• T4114 – Canada Child Benefits pamphlet
• Payment information
• Child and family benefits calculator

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.

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Ontario sales tax transition benefit (OSTTB)

The Province of Ontario introduced, in its March 2009 budget, the Ontario sales tax transition benefit program. This program helps residents of Ontario transition to the harmonized sales tax system that came into effect on July 1, 2010. The CRA administers this program for Ontario.

The OSTTB provided up to three separate payments to eligible Ontarians in June 2010, December 2010, and June 2011.

The amount of a payment depends on the family situation:

• Families received up to three payments: The first was $330, and the last two were $335, if adjusted family net income is less than $160,000. A lesser amount was received if adjusted family net income was between $160,000 and $166,600 for the first payment, or between $160,000 and $166,700 for the second and third payments.
  
  
• Single taxpayers received up to three payments of $100 each if their adjusted net income was $80,000 or less. A lesser amount was received if adjusted net income was between $80,000 and $82,000.

Questions and answers

For more information, and to see if you are eligible, please see Questions and answers.

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)

You can also hear messages that give general information about the OSTTB by calling the above‑mentioned numbers.

Policy enquiries

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

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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. 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 2012 grant on your 2011 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.

Questions and answers

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

More information

• Child and family benefits calculator

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

• Seniors

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Ontario Trillium Benefit (OTB)

The Ontario Trillium Benefit (OTB) was announced by Ontario in its March 2011 budget. The OTB is the combining of the payment issuance for three existing programs: the Ontario sales tax credit, the Ontario energy and property tax credit, and the Northern Ontario energy credit. Starting in July 2012, the payment of these three credits will be combined and delivered on a monthly basis to better align the timing of the assistance with the expenses that people face.

For more information on the three components of the OTB, see below or your 2011 income tax package.

The OTB payments will be issued on the 10th of each month, starting on July 10, 2012.

The OTB program is fully funded by the Province of Ontario. The CRA administers this program for Ontario.

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Ontario sales tax credit (OSTC)

This credit 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 2010 income tax and benefit return, the program provides a maximum annual credit of $265 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 $20,360. If you are a single parent, or are married or living common-law, the credit will be reduced by 4% of your adjusted family net income over $25,450. These quarterly payments are issued separately from the federal GST/HST credit payments. The payment dates are August 10 and November 10, 2011, and February 10 and May 10, 2012.

For payments based on your 2011 income tax and benefit return, the program provides a maximum annual credit of $273 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 $21,032. If you are a single parent, or are married or living common-law, the credit will be reduced by 4% of your adjusted family net income over $26,290. These payments will be issued as part of the OTB on the 10th of each month, starting on July 10, 2012.

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

More information

• RC4210 – GST/HST Credit pamphlet
• Child and family benefits calculator

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)

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Ontario energy and property tax credit (OEPTC)

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 2012 OEPTC on your 2011 income tax and benefit return by completing Form ON-BEN, Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant.

The OEPTC has two components: an energy credit and a property tax credit. 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, 2011, and you (or someone of your behalf):

• paid rent or property tax 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 student residence in Ontario in 2011.

These payments will be issued as part of the OTB on the 10th of each month, starting on July 10, 2012.

Questions and answers

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

More information

• Child and family benefits calculator

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 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 OEPTC program, you can call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297).

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Northern Ontario energy credit (NOEC)

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

You apply for the current‑year NOEC on your prior‑year income tax and benefit return. For example, you would apply for the 2012 NOEC on your 2011 income tax and benefit return by completing Form ON-BEN, Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant.

You may be eligible if you lived in Northern Ontario on December 31, 2011, and you (or someone on your behalf) paid:

• rent or property tax for 2011;
• for accommodation in a public long‑term care home for 2011; or
• energy costs for your principal residence on a reserve in Northern Ontario for 2011.

These payments will be issued as part of the OTB on the 10th of each month, starting on July 10, 2012.

Note:

• If, on December 31, 2011, 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 in 2011, you may also be eligible for the 2012 Ontario senior homeowners' property tax grant.
• You may also be eligible for the 2012 Ontario energy and property tax credit (OEPTC) if you lived in Ontario on December 31, 2011, and you (or someone on your behalf):
  • paid rent or property tax 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 student residence in Ontario in 2011.

Questions and answers

For more information on the 2012 NOEC and to see if you are eligible and should apply, please see Questions and answers.

More information

• Child and family benefits calculator

Enquiries service

For enquiries regarding NOEC 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 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).