Ontario benefits – Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant

What’s in this article?

 

What is this?

This form is used to claim the Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) and the Ontario Trillium Benefit (OTB).

Both the OSHPTG and OTB are designed to help low- to moderate-income Ontario residents with costs such as sales tax on energy, property tax, and more.

Note: The OTB comprises of a combined payment of the Ontario energy and property tax credit (OEPTC), the Northern Ontario energy credit (NOEC), and the Ontario sales tax credit (OSTC).

On this form, you may be able to claim the following:

  • ​​​​A tax grant for senior homeowners that helps offset property taxes (OSHPTG);
  • The amount of rent that was paid for you or by you in the tax year for your principal residence (including a private long-term care home) in Ontario or Northern Ontario;
  • The amount of property tax that was paid by you or for you in the tax year for your principal residence in Ontario or Northern Ontario;
  • The amount of home energy costs (such as electricity and heat) that were paid by you or for you in the tax year for your principal residence on a reserve in Ontario or Northern Ontario; and
  • The amount paid by you or for you in the tax year for your accommodation in a public long-term care home in Ontario or Northern Ontario.

To apply for the OSHPTG and/or OTB each year, you must complete form ON-BEN and file it with your return.

 

Am I eligible?

Note: How you decide to file your return may dictate whether or not you are able to claim these credits in H&R Block's tax software. For example:

If you are filing a coupled return and you have indicated that you and your partner are both 64 years of age or older OR that you are both 63 years of age or younger, you will both have the option to claim the Ontario trillium benefit and Ontario senior homeowners' property tax grant in your respective returns. Only one of you however, may claim them. (Once selected, the ability to claim either of these credits will no longer be available on the other partner's return).

If however you indicated that just one of you is 64 years of age or older, the Ontario benefits page can only be accessed on the return of the individual who is at least 64.

Finally, if you are filing an uncoupled return and you indicated that your spouse is 64 years of age or older, you will not be able to access the Ontario Benefits page in your return.

Ontario Senior Homeowners’ Property Tax Grant

You can claim up to $500 in Ontario Senior Homeowners’ Property Tax Grant if:

  • You or your spouse or common-law partner paid Ontario property tax in the previous year;
  • You meet the income requirements;
  • As of December 31 of the previous year, you:
    • Were 64 years of age or older
    • Were a resident of Ontario
    • Owned and occupied your principal residence (or your spouse/common-law partner did)

If you lived in Ontario on December 31, you may also be eligible for the Ontario energy and property tax credit (OEPTC). For the OEPTC’s eligibility criteria, see below.

If you lived in Northern Ontario on December 31, you may also be eligible for the Northern Ontario energy credit (NOEC). For the NOEC’s eligibility criteria, see below.

 

Ontario Trillium Benefit

OEPTC

The OEPTC has two components – an energy and a property tax component. To apply for the OEPTC benefit, you must be eligible for either component. You may be eligible if you lived in Ontario on December 31 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 the year;
  • Accommodation costs for living in a public long-term care home in Ontario were paid by or for you for the year;
  • Home energy costs (for example, electricity, heat) for your principal residence on a reserve in Ontario were paid by or for you for the year; or
  • You lived in a designated university, college, or private school residence in Ontario in the year.

NOEC

You may be eligible for the NOEC if, you lived in Northern Ontario on December 31 and you or someone on your behalf paid:

  • Rent or property tax for your principal residence in Northern Ontario for the tax year;
  • Accommodation costs for living in a public long-term care home in Northern Ontario for the year; or
  • Home energy costs (for example, electricity, heat) for your principal residence on a reserve in Northern Ontario for the year.

OSTC

You don’t need to apply for the OSTC. The Canada Revenue Agency (CRA) will use the information from your return to determine your eligibility for OSCTC. The CRA will send you a notice if you’re entitled to receive the credit.​​

 

Where do I claim this?

Important: Before you begin, makes sure you tell us that you lived in ONTARIO on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

1. Click the HOME tab.
2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

To claim your Ontario Trillium Benefit amount, continue to follow these steps:

1. Click the PREPARE tab.
2. Click the OTHER icon. You will find yourself here:


3. Under the OTHER DEDUCTIONS section, select the checkbox for Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant (ON-BEN).

Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Ontario Trillium Benefit, enter your information into the tax software.

 

Where can I learn more?