- What is a benefit year?
- What is the definition of 'single individual', 'family' and 'dependent child'?
- What is the definition of adjusted family net income?
- View additional frequently asked questions on the Canada Revenue Agency website.
A benefit year runs from July 1 of one year to June 30 of the following year and is based on information from your prior year’s return. For example, the 2015 benefit year runs from July 2015 to June 2016 and is based on your 2014 return.
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 dependent child.
Dependent 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.
Each component of the Ontario Trillium Benefit (Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit, Northern Ontario Energy Credit) is calculated based on your adjusted family net income as calculated from information on your personal income tax and benefit return.
Generally, adjusted family net income is equal to the sum of the net income amount on line 236 of the return for both you and your spouse/common-law partner (if applicable) minus any federal Universal Child Care Benefit payments (UCCB) and Registered Disability Savings Plan (RDSP) income either of you received plus any federal UCCB payments and RDSP income either of you repaid.
Adjusted Family Net Income calculation:
The net income amount on line 236 of the T1:
- for you if you are single, or
- the sum of the net income amounts for you and your spouse or common-law partner
- UCCB benefits
- RDSP benefits
- UCCB repayment
- RDSP repayment.