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Ontario Trillium Benefit (OTB)

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Ontario-> Personal tax credits -> Ontario Trillium Benefit

Ontario Trillium Benefit (OTB)

Ontario Taxation Act, 2007, Part IV.1

The Ontario Trillium Benefit is a refundable tax credit for low income taxpayers.  This benefit was created by the Ontario 2011 budget, by combining the previous Ontario Sales Tax Credit (OSTC), Ontario Energy and Property Tax Credit (OEPTC), and the Northern Ontario Energy Credit (NOEC).  Monthly payments to eligible recipients began in July 2012.  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."

Many people don't realize that the 2012 tax return was used to calculate their 2013 tax credits, which began to be paid out in advance monthly starting in July 2013.  Under the old system,  these credits would not be received until the 2013 tax return was filed in 2014.

As per the Ontario 2013 Budget, the OTB has been 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 will choose which option they want when they file their 2013 income tax return in 2014.

Trillium Benefit Payment Options for 2014 Benefit

bullet12 monthly payments starting July 2014
bulletAnnual payment
bulletIf $360 or less, payment is made in July 2014
bulletIf more than $360, payment is made in July 2015

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 must be applied for by completing CRA Schedule 5006-TG ON-BEN Application for the Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant in the personal income tax package.  You may qualify if, on the last day of the tax year, you resided in Ontario, and

bullet rent or property tax was paid by or for you for in the tax year,
bulletyou lived in a student residence or in a long-term care home, or
bulletyou lived on a reserve and energy costs were paid by or for you.

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 Government Information Trillium Benefit

Ontario Trillium Benefit

Ontario credits, benefits and incentives

Budget 2013 - Ontario Trillium Benefit - More choice for people - re choice of annual payment

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

Revised: April 22, 2019

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