- Am I eligible for the credit?
- What areas of Ontario are considered Northern Ontario for the credit?
- How do I apply for the credit?
- What does "benefit year" mean?
- Is the credit calculated on gross or net income?
- What is adjusted family net income?
- What is the definition of 'single individual', 'family' and 'dependent child'?
- I am an Aboriginal individual living in Northern Ontario. Can I apply for the credit?
- Where can I cash the Ontario Trillium Benefit – Northern Ontario Energy Credit cheques?
- are 18 years of age or older before June 1, 2014, or
- had a spouse or common-law partner on or before December 31, 2012, or
- live or lived with your child
- rent or property tax on your principal residence in Northern Ontario was paid by or for you, or
- you lived in a public long-term care home in Northern Ontario and an amount for accommodation was paid by or for you, or
- you lived on a reserve in Northern Ontario and home energy costs (e.g. electricity, heat) were paid by or you for your principal residence on the reserve.
You must be a resident of Northern Ontario at the beginning of a payment month to receive that month's payment.
Starting in 2014, on your 2013 tax return, you will have a choice of getting your Ontario Trillium Benefit - Northern Ontario Energy Credit in a single payment or monthly payments. If you chose to receive a single payment, by checking a box on your 2013 tax return, then you would receive the full amount of your Ontario Trillium Benefit in June 2015. You should note that you would not receive any monthly payments from July 2014 to May 2015.
For the Northern Ontario Energy Credit, Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, and Timiskaming.
You apply for this credit by completing the ON-BEN Application for the 2013 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant, which is part of your 2012 personal income tax return.
The Northern Ontario Energy Credit benefit year runs from July 1 of one year to June 30 of the following year.
For example, if you file your 2012 tax return by the filing deadline of April 30, 2013, the benefit payments that you may get for the 2013-14 benefit year will be paid monthly for the period starting July 2013 through June 2014.
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.
The Northern Ontario Energy Credit is calculated based on the adjusted family net income as calculated from information on the 2012 personal income tax return of the recipient.
Generally, adjusted family net income is equal to the sum of the net income amount on line 236 of the personal income tax return for both you and your spouse/common-law partner (if applicable) minus any federal Universal Child Care Benefit payments and Registered Disability Savings Plan income either of you received plus any federal Universal Child Care Benefit payments and Registered Disability Savings Plan income either of you repaid.
The calculation is as follows:
Your net income (line 236 on your tax return).
Add: Your spouse or common-law partner's net income (line 236 on your spouse or common-law partner's tax return).
Subtract: Universal Child Care Benefit (UCCB) income claimed by you, your spouse or your common-law partner.
Subtract: Registered Disability Savings Plan (RDSP) income claimed by you, your spouse or your common-law partner.
Add: Repayment of UCCB made by you, your spouse or your common-law partner).
Add: Repayment of RDSP made by you, your spouse or your common-law partner).
Single individual means a person who:
- is 18 years of age or older
- has no qualified dependants, and
- does not have a spouse or common-law partner
- an individual and the individual's spouse or common-law partner, with or without children, or
- an individual with a dependant child
Dependant child means an individual who:
- is dependent on the applicant or the applicant's spouse or common-law partner for support
- resides with the applicant
- is under 18 years of age, and
- does not have a spouse, common-law partner or a child
An Aboriginal living off-reserve is eligible for the credit if they meet all of the following conditions:
- the individual is a resident of Northern Ontario on December 31 of the taxation year
- the individual filed a personal income tax return
- the individual (or their spouse or common-law partner) paid property taxes, rent or other amounts that qualify for the purpose of the Ontario Energy and Property Tax Credit in respect of their principal residence in the north for the taxation year, or
- the individual (or their spouse or common-law partner) paid an amount for the individual's accommodation in a public long-term care home.
Note: Individuals who live on a reserve in Northern Ontario who pay for energy costs for their principal residence are also eligible to apply for the credit provided they meet all other eligibility criteria.
Ontario Trillium Benefit cheques, as with other federal government cheques, can be cashed for free at any Canadian bank.
You can also request payment by direct deposit by selecting direct deposit for your income tax refund.