Ontario Tax Credits and Benefits - Maximum Amounts, Income Ranges and Phase-out Rates

The Province provides a number of tax credits and benefits to assist Ontarians. Each year the maximum amounts and income ranges for certain credits and benefits are adjusted for inflation. When adjusted family net income [1] reaches a certain level, the credit or benefit is reduced. The income range over which your credit or benefit is reduced is referred to as the phase-out range. If adjusted family net income is equal to or exceeds the highest dollar amount in the phase-out range, no amount is payable.

The amount of the reduction is calculated by multiplying the phase-out rate by the amount of adjusted family net income that exceeds the applicable income threshold. For example, a senior couple with adjusted family net income of $33,000 and $5,000 in property taxes would be eligible for a 2014 Ontario Energy and Property Tax Credit component of the Ontario Trillium Benefit [2] of $1,097, which is $11 less than the maximum entitlement for seniors of $1,108, due to the 2% phase-out for family income over $32,437. The calculation of the credit in this case is $1,108 – (2% × ($33,000 - $32,437)) = $1,097.

If your Ontario Trillium Benefit is $2 or less, no payment will be issued. If your benefit is between $2.01 and $10, you will receive one payment of $10. If your total benefit for the year is $360 or less, you will receive it in a single lump sum payment, rather than monthly.

Starting with the 2014-2015 benefit year, you will have a choice between getting your Ontario Trillium Benefit payments monthly or as a single payment at the end of the benefit year. For example, you can choose to have a single payment in June 2015 instead of monthly payments during the benefit year, which begins July 2014. Find out more: The Ontario Trillium Benefit: More Choice for People.

Ontario Trillium Benefit - 2014 Ontario Energy and Property Tax Credit
For the July 1, 2014 to June 30, 2015 Benefit Year
Family Type Maximum Energy Portion Maximum Property Tax Portion [3] Phase-out Rate Adjusted Family Net Income Phase-out Range
Single senior $216 $892 2% $27,031 - $82,431
Senior couple $216 $892 2% $32,437 - $87,837
Single non-senior $216 $757 2% $21,625 - $70,275
Non-senior family (including single parents) $216 $757 2% $27,031 - $75,681
Ontario Trillium Benefit - 2013 Ontario Energy and Property Tax Credit
For the July 1, 2013 to June 30, 2014 Benefit Year
Family Type Maximum Energy Portion Maximum Property Tax Portion [3] Phase-out Rate Adjusted Family Net Income Phase-out Range
Single senior $214 $883 2% $26,763 - $81,613
Senior couple $214 $883 2% $32,116 - $86,966
Single non-senior $214 $749 2% $21,410 - $69,560
Non-senior family (including single parents) $214 $749 2% $26,763 - $74,913
Ontario Trillium Benefit - 2014 Ontario Sales Tax Credit
For the July 1, 2014 to June 30, 2015 Benefit Year
Family Size Maximum Phase-out Rate Adjusted Family Net Income Phase-out Range
Single $281 4% $21,625 - $28,650
Family of 2 $562 4% $27,031 - $41,081
Family of 3 $843 4% $27,031 - $48,106
Family of 4 $1,124 4% $27,031 - $55,131
Family of 5 $1,405 4% $27,031 - $62,156
Family of 6 $1,686 4% $27,031 - $69,181
Ontario Trillium Benefit - 2013 Ontario Sales Tax Credit
For the July 1, 2013 to June 30, 2014 Benefit Year
Family Size Maximum Phase-out Rate Adjusted Family Net Income Phase-out Range
Single $278 4% $21,410 - $28,360
Family of 2 $556 4% $26,763 - $40,663
Family of 3 $834 4% $26,763 - $47,613
Family of 4 $1,112 4% $26,763 - $54,563
Family of 5 $1,390 4% $26,763 - $61,513
Family of 6 $1,668 4% $26,763 - $68,463
Ontario Trillium Benefit - 2014 Northern Ontario Energy Credit
For the July 1, 2014 to June 30, 2015 Benefit Year
Family Size Maximum Phase-out Rate Adjusted Family Net Income Phase-out Range
Single $141 1% $37,843 - $51,943
Family $216 1% $48,655 - $70,255
Ontario Trillium Benefit - 2013 Northern Ontario Energy Credit
For the July 1, 2013 to June 30, 2014 Benefit Year
Family Size Maximum Phase-out Rate Adjusted Family Net Income Phase-out Range
Single $139 1% $37,468 - $51,368
Family $214 1% $48,174 - $69,574
Senior Homeowners' Property Tax Grant
Family Size Maximum Phase-out Rate Adjusted Family Net Income Phase-out Range
Single Senior $500 3.33% $35,000 - $50,000
Senior Couple $500 3.33% $45,000 - $60,000
Children's Activity Tax Credit
Year For Each Credit Rate Eligible Expense Maximum Benefit
2014 Child under 16 [4] 10% Up to $541 $54.10[4]
2013 Child under 16 [4] 10% Up to $535 $53.50[4]
Healthy Homes Renovation Tax Credit
Family Type Credit Rate Eligible Expense Maximum Benefit
Single senior/senior couple or a person/family who lives with a senior 15% Up to $10,000 $1,500

 

More information

To obtain additional information, visit our website at ontario.ca/finance or contact the Ministry of Finance at:

  • 1 866 ONT-TAXS (1 866 668-8297)
  • 1 800 263-7776 for teletypewriter (TTY)

Footnotes:

[1] Adjusted family net income is the sum of your net income (as reported on line 236 of your income tax return) and your spouse's or common-law partner's (if applicable) net income, with certain adjustments.

[2] As of July 2012, the payments of the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit and Northern Ontario Energy Credit were combined into a single benefit payment called the Ontario Trillium Benefit.

[3] The actual credit received depends on income and the amount of property tax or rent paid.

[4] Age limit increases to 18 if a child has a disability. In addition, the credit is enhanced by $54.10 ($53.50 for 2013) if a child has a disability and at least $100 is spent

 

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