Province of Ontario

The Canada Revenue Agency (CRA) administers the following programs on behalf of Ontario:

• Ontario trillium benefit
  • Ontario energy and property tax credit
  • Northern Ontario energy credit
  • Ontario sales tax credit
• Ontario child benefit (related to the Canada child benefit)
• Ontario senior homeowners' property tax grant

Ontario trillium benefit (OTB)

The Ontario trillium benefit (OTB) is the combined payment of the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario sales tax credit. The annual OTB entitlement is usually divided by 12 and the payments issued monthly. Your 2024 OTB payments, which are based on your 2023 income tax and benefit return, will be issued on the 10th of each month, starting in July 2024 (see note for exceptions).

The OTB program is legislated and funded by the Province of Ontario. The CRA administers this program on behalf of the province.

Questions and answers

For more information and to see if you should apply, see the Questions and answers.

More information

• Child and family benefits calculator

Policy enquiries

If you have a tax policy question about the OTB program, call the Province of Ontario at 1‑866‑ONT‑TAXS (1-866-668-8297).

Ontario energy and property tax credit (OEPTC)

The Ontario energy and property tax credit (OEPTC) is designed to help low- to moderate-income Ontario residents with the sales tax on energy and with property taxes.

You apply for the current-year OEPTC on your prior-year income tax and benefit return. For example, you would apply for the 2024 OEPTC on your 2023 income tax and benefit return by completing Form ON-BEN, Application for the 2024 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant.

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component. You may be eligible if you lived in Ontario on December 31, 2023, and at least one of the following applies:

• rent or property tax for your principal residence in Ontario was paid by or for you for 2023;
• accommodation costs for living in a public or non-profit long-term care home in Ontario were paid by or for you for 2023;
• home energy costs (for example, electricity, heat) for your principal residence on a reserve in Ontario were paid by or for you for 2023; or
• you lived in a designated university, college, or private school residence in Ontario in 2023.

Your 2024 OEPTC payments will be issued as part of the OTB, usually on the 10th of each month, starting in July 2024, unless the following exceptions apply:

• If the 10^th of the month falls on a weekend or statutory holiday, the OTB payment is issued on the last working day before the 10^th.
• If, on your 2023 return, you chose to wait to get your 2024 OTB entitlement and your annual entitlement is over $360, it will be issued in one payment at the end of the benefit year on June 10, 2025. See question 9 under OTB for more details.
• If your 2024 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).
• If your 2023 return is assessed after June 20, 2024, see question 7 for when you can expect to receive your payment.

Questions and answers

For more information about the 2024 OEPTC and to see if you are eligible and should apply, please see OEPTC Questions and answers.

More information

• Child and family benefits calculator

Policy enquiries

If you have a tax policy question about the OEPTC program, call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297).

Northern Ontario energy credit (NOEC)

The Northern Ontario energy credit (NOEC) is designed to help low- to moderate-income Northern Ontario residents with the higher energy costs they face living in the north.

You apply for the current-year NOEC on your prior-year income tax and benefit return. For example, you would apply for the 2024 NOEC on your 2023 income tax and benefit return by completing Form ON-BEN, Application for the 2024 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant.

You may be eligible if you lived in Northern Ontario on December 31, 2023, and you (or someone on your behalf) paid:

• rent or property tax for your principal residence in Northern Ontario for 2023;
• accommodation costs for living in a public or non-profit long-term care home in Northern Ontario for 2023; or
• home energy costs (for example, electricity, heat) for your principal residence on a reserve in Northern Ontario for 2023.

Your 2024 NOEC payments will be issued as part of the OTB on the 10th of each month, starting in July 2024, unless the following exceptions apply:

• If the 10^th of the month falls on a weekend or statutory holiday, the OTB payment is issued on the last working day before the 10^th.

• If, on your 2023 return, you chose to wait to get your 2024 OTB entitlement and your annual entitlement is over $360, it will be issued in one payment at the end of the benefit year on June 10, 2025. See question 9 under OTB for more details.

• If your 2024 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).

• If your 2023 return is assessed after June 20, 2024, see question 8 for when you can expect to receive your monthly or lump sum payment.

Questions and answers

For more information about the 2024 NOEC and to see if you are eligible and should apply, please see NOEC Questions and answers.

More information

• Child and family benefits calculator

Policy enquiries

If you have a tax policy question about the NOEC program, call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297).

Ontario sales tax credit (OSTC)

The Ontario sales tax credit (OSTC) is a tax-free payment designed to provide relief to low- to moderate-income Ontario residents for the sales tax they pay.

For payments based on your 2023 income tax and benefit return (July 2024 to June 2025), the program provides a maximum annual credit of $360 for each adult and each child in a family. If you are a single individual with no children, the credit will be reduced by 4% of your adjusted net income over $27,729. If you are a single parent, or are married or living in a common-law relationship, the credit will be reduced by 4% of your adjusted family net income over $34,661. These payments are being issued as part of the OTB on the 10th of each month, starting in July 2024. See note for more details and exceptions.

For payments based on your 2022 income tax and benefit return (July 2023 to June 2024), the program provides a maximum annual credit of $345 for each adult and each child in a family. If you are a single individual with no children, the credit will be reduced by 4% of your adjusted net income over $26,535. If you are a single parent, or are married or living in a common-law relationship, the credit will be reduced by 4% of your adjusted family net income over $33,169. These payments will be issued as part of the OTB, usually on the 10th of each month

You do not need to apply for the OSTC. The CRA will use the information from your income tax and benefit return to determine your eligibility. We will send you a notice if you are entitled to receive the credit.

More information

• Booklet RC4210 – GST/HST Credit
• Child and family benefits calculator

Policy enquiries

If you have a tax policy question about the NOEC program, call the Province of Ontario at 1‑866-ONT-TAXS (1-866-668-8297).

Ontario child benefit (OCB)

The Ontario child benefit (OCB) is a tax-free amount paid to help low- to moderate-income families provide for their children.

OCB payments are delivered with the Canada child benefit in a single monthly payment. For July 2023 to June 2024, you may be eligible to receive up to $133.91 per month for each child under 18 years of age. If your adjusted family net income is above $24,542, you may receive a partial benefit.

The OCB program is funded entirely by the Province of Ontario. The CRA administers this program for Ontario.

Other related information

• Booklet T4114 – Canada Child Benefits
• Canada child benefit - How we calculate your CCB
• Child and family benefits calculator

More information

For more information, go to the Ministry of Children and Youth Services Web site or call 1-866-821-7770. For teletypewriter service (TTY), call 1-800-387-5559.

Ontario senior homeowners' property tax grant (OSHPTG)

The Ontario senior homeowners' property tax grant (OSHPTG) is intended to help offset property taxes for seniors who own their own home and who have low to moderate incomes. This program is funded entirely by the Province of Ontario. The CRA administers this program for Ontario.

Senior homeowners can apply for the current-year OSHPTG when they file their prior-year income tax and benefit return. For example, you would apply for the 2024 grant on your 2023 income tax and benefit return. The first time you could apply for the OSHPTG was on your 2008 income tax and benefit return.

The OSHPTG payment will be issued approximately four to eight weeks after your notice of assessment or reassessment is issued.

The maximum grant is $500 for 2010 and later years. The maximum grant was $250 for 2009.

Questions and answers

To find out if you are eligible to apply and to get more information, please see OSHPTG Questions and answers.

More information

• Child and family benefits calculator

Policy enquiries

If you have a tax policy question about the OSHPTG program, call the Province of Ontario at 1-866-ONT-TAXS   (1-866-668-8297).

Related services and information

• Direct deposit
• My Account
• MyBenefits CRA mobile application
• Contact information - child and family benefits
• CRA uncashed cheques