Ontario Energy and Property Tax Credit

• Am I eligible to receive the Ontario Energy and Property Tax Credit?
• How do I apply for the credit?
• When will I receive my payments?
• What does "benefit year" mean?
• What is adjusted family net income?
• I live in the north and qualify for the Northern Ontario Energy Credit. Will I also receive the Ontario Energy and Property Tax Credit?
• Are members of First Nations living on a reserve eligible for the credit?
• How do I cash the Ontario Trillium Benefit – Ontario Energy and Property Tax Credit cheques?

Am I eligible to receive the Ontario Energy and Property Tax Credit?

The Ontario Energy and Property Tax Credit has two components: an energy component and a property tax component. You should apply for the credit if you are eligible for either or both.

Energy Component

You may be eligible for the 2013-14 energy component if you were a resident of Ontario on December 31, 2012, and you:

• will be 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

and

For 2012:

• your rent or property tax on a principal residence in Ontario was paid by or for you, or
• you lived in a public long-term care home in Ontario and an amount for accommodation was paid by or for you, or
• you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve

Property Tax Component

You may be eligible for the 2013-14 property tax component if you were a resident of Ontario on December 31, 2012, and you:

• will be 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

and

For 2012:

• your rent or property tax on a principal residence in Ontario was paid by or for you, or
• you lived in a designated Ontario university, college or private school residence

To qualify for either component, you must be a resident of Ontario at the beginning of a month to receive that month's payment.

TAX TIP: If you will be turning 18 before June 1, 2014 and otherwise qualify, you should apply for the 2013-14 Ontario Energy and Property Tax Credit on your 2012 return. If you are entitled, you will be issued your first payment after you turn 18.

How do I apply for the credit?

To apply for this credit complete 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.

When will I receive my payments?

The Ontario Energy and Property Tax Credit is paid monthly as part of the Ontario Trillium Benefit. You must be a resident of Ontario at the beginning of a month to receive that month's payment.

Benefit payments for the period starting July 2013 through June 2014 will be based on the information you reported on your 2012 personal income tax return.

View the Ontario Benefits Payment Schedule

What does "benefit year" mean?

The Ontario Energy and Property Tax Credit benefit year runs from July of one year to June 30 of the following year.

For example, if you file your 2012 personal income tax return by the filing deadline of April 30, 2013, the benefit payments that you get for the 2013-14 benefit year will be paid monthly for the period starting July 2013 through June 2014.

What is adjusted family net income?

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.

I live in the north and qualify for the Northern Ontario Energy Credit. Will I also receive the Ontario Energy and Property Tax Credit?

Northern Ontarians may be eligible for both the Northern Ontario Energy Credit and the Ontario Energy and Property Tax Credit. The government is providing additional energy relief to northerners through the Northern Ontario Energy Credit to recognize that people living in the north tend to have higher energy costs.

Are members of First Nations living on a reserve eligible for the credit?

First Nations people living on a reserve who pay for home energy costs are eligible for the energy component of the credit, but not for the property tax component because they do not pay property taxes on reserve property (either directly or indirectly).

Payments of the Ontario Energy and Property Tax Credit, the Northern Ontario Tax Credit and the Ontario Sales Tax Credit are combined and paid monthly as part of the Ontario Trillium Benefit.

Where can I cash the Ontario Trillium Benefit – Ontario Energy and Property Tax Credit cheques?

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.