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Ontario Trillium Benefit (OTB)

Ontario Taxation Act, 2007, Part IV.1

• refundable tax credit for low income taxpayers
• created by the Ontario 2011 budget, by combining the previous
  • Ontario Sales Tax Credit (OSTC),
  • Ontario Energy and Property Tax Credit (OEPTC),and
  • Northern Ontario Energy Credit (NOEC)
• S. 103.2 of the Taxation Act states that "For July 2012 and subsequent months, an individual is eligible to be paid an Ontario Trillium Benefit for a month if he or she is resident in Ontario at the beginning of the month."

As per the Ontario 2013 Budget, the OTB was modified so that, beginning with 2014 benefits, each recipient can choose to receive the benefit either monthly in advance or wait for a year to get single payment at the end of the benefit year, unless the amount is $360 or less.  Tax filers choose which option they want when they file their tax returns.

Trillium Benefit Payment Options

• On the 2022 tax return if you qualify for
  • more than $360, you have a choice between:
    • 12 monthly payments starting July 2023
    • Single annual payment in July 2024
  • $360 or less, you will receive a single payment in July 2023
  • more than $2 but less than $10, it will be increased to $10
  • $2 or less, you will not receive a payment

Tax Tip:  With an annual payment over $360 you're getting your money much later!

The Sales Tax Credit portion of the Ontario Trillium Benefit is applied for by applying for the GST/HST credit on page 1 of your (or your spouse's or common-law partner's) tax return. For more information see Canada Revenue Agency (CRA) publication RC4210 - Ontario Sales Tax Credit.

The Energy and Property Tax Credit and Northern Ontario Energy Credit portions of the Ontario Trillium Benefit, as well as the Senior Homeowners' Property Tax Grant (below), must be applied for by completing CRA Schedule ON-BEN Application for the Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) in the personal income tax package.

See Ontario Trillium Benefit on the Ontario website.

Ontario Senior Homeowners' Property Tax Grant (OSHPTG)

The Senior Homeowners' Property Tax Grant must be applied for by completing CRA Schedule ON-BEN Application for the Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) in the personal income tax package.  You may qualify if, on the last day of the tax year, you resided in Ontario, and

• property tax was paid by or for you for in the tax year,
• you owned and occupied your principal residence
• you were 64 years of age or older
• you met either of the following income requirements:
  • single, divorced or widowed and earned less than $50,000
  • married or living common-law and you and your spouse/common-law partner earned a combined income of less than $60,000

See Senior Homeowners' Property Tax Grant on the Ontario website

CRA Warning to Ontarians:  Don't be fooled by the senior homeowners' property tax grant, schemes where promoters are claiming they can get a tax refund for taxpayers relating to the OSHPTG.

Trillium Benefit Calculator

To estimate the amount of Ontario trillium benefit and Ontario senior homeowners' property tax grant you may be entitled to, use the CRA Child and Family Benefits Calculator.

Ontario Resources

Ontario Trillium Benefit

Ontario tax credits and benefits for people

Canada Revenue Agency (CRA) Resources

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

Tax Tip:  File a tax return even if you have no income, to get the refundable tax credits.

Revised: