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 2013 Ontario Energy and Property Tax Credit component of the Ontario Trillium Benefit [2] of $1,079, which is $18 less than the maximum entitlement for seniors of $1,097, due to the 2% phase-out for family income over $32,116. The calculation of the credit in this case is $1,097 – (2% × ($33,000 - $32,116)) = $1,079.
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 is $360 or less ($240 or less in 2012), you will receive it in a single lump sum payment, rather than monthly.
| Family Type | Maximum Energy Credit Portion | Maximum Property Tax Credit Portion [3] | Phase-out Rate | Adjusted Family Net Income Phase-out Range |
|---|---|---|---|---|
| Single senior | $214 | $883 | 2% | $26,763 - $81,613 |
| Senior couples | $214 | $883 | 2% | $32,116 - $86,966 |
| Single non-senior | $214 | $749 | 2% | $21,410 - $69,560 |
| Non-senior families (including single parents) | $214 | $749 | 2% | $26,763 - $74,913 |
| Family Type | Maximum Energy Credit Portion | Maximum Property Tax Credit Portion [3] | Phase-out Rate | Adjusted Family Net Income Phase-out Range |
|---|---|---|---|---|
| Single senior | $210 | $868 | 2% | $26,290 - $80,190 |
| Senior couples | $210 | $868 | 2% | $31,548 - $85,448 |
| Single non-senior | $210 | $736 | 2% | $21,032 - $68,332 |
| Non-senior families (including single parents) | $210 | $736 | 2% | $26,290 - $73,590 |
| 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 |
| Family Size | Maximum | Phase-out Rate | Adjusted Family Net Income Phase-out Range |
|---|---|---|---|
| Single | $273 | 4% | $21,032 - $27,857 |
| Family of 2 | $546 | 4% | $26,290 - $39,940 |
| Family of 3 | $819 | 4% | $26,290 - $46,765 |
| Family of 4 | $1,092 | 4% | $26,290 - $53,590 |
| Family of 5 | $1,365 | 4% | $26,290 - $60,415 |
| Family of 6 | $1,638 | 4% | $26,290 - $67,240 |
| 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 |
| Family Size | Maximum | Phase-out Rate | Adjusted Family Net Income Phase-out Range |
|---|---|---|---|
| Single | $137 | 1% | $36,806 - $50,506 |
| Family | $210 | 1% | $47,322 - $68,322 |
| 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 |
| Year | For Each | Credit Rate | Eligible Expense | Maximum Benefit |
|---|---|---|---|---|
| 2013 | Child under 16 [4] | 10% | Up to $535 | $53.50[4] |
| 2012 | Child under 16 [4] | 10% | Up to $526 | $52.60[4] |
| Year | Credit Rate | Eligible Expense | Maximum Benefit |
|---|---|---|---|
| 2013 | 15% | Up to $10,000 | $1,500 |
| 2012 | 15% | Up to $10,000[5] | $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 and delivered on a monthly basis. You must be a resident of Ontario at the beginning of a month to receive that month’s payment.
[3] The actual credit received depends on income and the amount of property tax or rent paid.
[4] Age limit increases to 18 and credit is enhanced by $53.50 ($52.60 for 2012) if a child has a disability and at least $100 is spent
[5] You can claim expenses related to work billed for between October 1, 2011 and December 31, 2012.
