Ontario Energy and Property Tax Credit

The Ontario Energy and Property Tax Credit helps low- to moderate-income individuals 18 years of age and older, and families, with the sales tax they pay on energy and with property taxes.

If you pay rent or property tax, you could get up to $963. If you are a senior, you could get up to $1,097.

The Ontario Energy and Property Tax Credit is paid monthly as part of the Ontario Trillium Benefit (OTB).

In the 2013 Budget, the government proposes to offer OTB recipients a choice between getting their OTB monthly or as a single payment. You would be able to make this choice starting in 2014 on your 2013 tax return. Find out more: The Ontario Trillium Benefit: More Choice for People.

Am I eligible?

You may be eligible for the Ontario Energy and Property Tax Credit for the 2013-14 benefit year if you:

  • were a resident in Ontario on December 31, 2012
  • are a resident of Ontario at the beginning of the payment month
  • had rent or property tax paid by or for you for your principal residence in Ontario
  • are 18 years of age or older, or
  • are under 18 years of age and have or previously had a spouse or common-law partner, or
  • under 18 years of age and are a parent who lives or previously lived with your child

If you live on a reserve and pay home energy costs, or if you live in a public long-term care home and pay accommodation costs, you may qualify for the energy component of the credit.

For more details on eligibility, read our Frequently Asked Questions or visit the Canada Revenue Agency's website.

Did you know?

You and your family may be eligible for other Ontario tax credits. Use our tax credit calculator to learn more.

Qualifying seniors may also be eligible to receive the Ontario Senior Homeowners' Property Tax Grant.

Learn more

For more information, call the Canada Revenue Agency at 1 877 627-6645 or visit their website.

Tax Credit Calculator. Are You Getting Money Back?

How much will I receive?

Qualifying non-senior single individuals and families can receive up to $963 for the 2013-14 benefit year, which is up to $749 in property tax relief and up to $214 in relief for the sales tax on energy.

Qualifying seniors, 64 years of age or older on December 31, 2012, can receive up to $1,097 for the 2013-14 benefit year, which is up to $883 in property tax relief and up to $214 in relief for the sales tax on energy.

If you are a student and live in a designated Ontario university, college or private school residence, you may qualify for $25.

How is the amount I get calculated?

The amount you receive is based on your adjusted net family income and the amount of rent or property tax you paid for your principal residence for 2012.

It will be reduced if your adjusted net family income based on the information you reported in your 2012 income tax return is higher than the threshold amounts, depending on your family type. The credit will be reduced by two per cent of any income over $21,410 for single non-seniors, $26,763 for single seniors and non-senior families, including single parents, and $32,116 for senior couples.

For example, for a single senior with income of $27,000, the maximum credit will be $1,097 − [0.02 × ($27,000 − $26,763)] = $1,092.

Use the Ontario tax credit calculator to calculate the amount you may be eligible to receive.

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 credit?

The credit is paid monthly as part of the Ontario Trillium Benefit. To receive your monthly payments beginning in July 2013, you should file your 2012 personal income tax return on or before April 30, 2013. If you file your return after this date, your payments may be delayed. 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 Tax Credits and Benefits Payment Schedule

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