The Ontario Trillium Benefit (OTB) is a tax-free payment designed to help low- to moderate-income Ontario residents cover costs related to energy, sales, and property taxes. It combines three credits: the Northern Ontario Energy Credit (NOEC), the Ontario Energy and Property Tax Credit (OEPTC), and the Ontario Sales Tax Credit (OSTC).
Northern Ontario Energy Credit (NOEC)
Eligibility (July 2024 – June 2025):
- You must be a resident of Northern Ontario as of December 31, 2023.
- You must be 18 or older, previously or currently married/common-law, or a parent.
- In 2023, you must have paid rent/property tax, lived on a reserve and paid for home energy costs, or lived in a long-term care home and paid for accommodation.
Credit Amount:
- Singles: Up to $180.
- Families: Up to $277.
Ontario Energy and Property Tax Credit (OEPTC)
Eligibility (July 2024 – June 2025):
- You must live in Ontario as of December 31, 2023.
- You must be 18 or older, previously or currently married/common-law, or a parent.
- In 2023, you must have paid property tax for your main residence, rented and your landlord paid property tax, lived on a reserve and paid for home energy costs, or lived in a long-term care home and paid for accommodation.
Credit Amount:
- Up to $1,248 if you are 18-64 years old.
- Up to $1,421 if you are 65 or older.
- Up to $277 if you live on a reserve or in a public long-term care home.
- $25 if you lived in a designated school residence in 2023.
Ontario Sales Tax Credit (OSTC)
Eligibility (July 2024 – June 2025):
- You must be an Ontario resident and be 19 or older, previously or currently married/common-law, or a parent.
Credit Amount:
- Up to $360.
- Additional up to $360 for your spouse/common-law partner and each dependent child under 19.
How to Get the Ontario Trillium Benefit
- File your personal Income Tax and Benefit Return each year.
- Complete and include the ON-BEN Application Form with your tax return.
- Even if you have no income to report, you must file your tax return to apply.
Payment Options:
- If you qualify for more than $360, choose between monthly payments starting July 2024 or a single payment in June 2025.
- For $360 or less, you’ll receive a single payment in July 2024.
- Amounts between $2 and $10 will be increased to $10; $2 or less won’t be paid.
Direct Deposit:
- Opt for direct deposit to receive payments faster.
- Set it up online via the CRA My Account service or by calling 1-800-959-8281.
What to Do if You Have Issues
- Contact the Canada Revenue Agency if you don’t receive your payment, receive less than expected, or are asked to repay a credit.
- You can file a formal objection if needed by following the process in your Notice of Assessment or Reassessment.