The Ontario Trillium Benefit bundles the Ontario Energy and Property Tax Credit (OEPTC), the Ontario Sales Tax Credit (OSTC), and the Northern Ontario Energy Credit (NOEC) into one monthly payment. Renters can claim 20% of their annual rent (up to a $1,283 cap for OEPTC), and singles get $371 from the OSTC. File Schedule ON-BEN with your 2025 return to receive payments from July 2026 onward — and make sure you file on time, as late filing delays your payments.
What Is the Ontario Trillium Benefit?
The Ontario Trillium Benefit (OTB) is a refundable tax credit administered by the Canada Revenue Agency on behalf of Ontario. It was created in 2011 by combining three previously separate provincial credits into a single streamlined monthly payment. You do not need to apply separately — you simply complete Schedule ON-BEN (also called the Application for the 2026 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant) when you file your 2025 T1 income tax return.
OTB payments are not taxable income. They do not count as income for any federal or provincial benefit calculation, so receiving OTB will never reduce your GST/HST credit, your Canada Child Benefit, or trigger an OAS clawback.
Payments run on a July-to-June cycle. Your 2025 tax return (filed in spring 2026) determines your OTB payments from July 2026 through June 2027. Your 2024 return (filed in spring 2025) determines payments from July 2025 through June 2026.
The Three Components of the OTB
1. Ontario Energy and Property Tax Credit (OEPTC)
The OEPTC is the largest of the three OTB components for most recipients. It is designed to offset the provincial sales tax on energy costs and property taxes — two significant expenses for Ontario households.
For renters: You may claim 20% of the total rent you paid in 2024 for your principal residence in Ontario. There is no cap on the rent amount you enter — you report what you actually paid — but the resulting credit is capped at $1,283. At 20%, this means the cap is effectively reached once your annual rent hits $6,415.
For homeowners: You claim the Ontario property tax you paid in 2024 on your principal residence. The credit is calculated based on a formula applied to that amount, also subject to the $1,283 maximum.
Seniors (age 65+ as of December 31, 2025): A separate, enhanced benefit is available for senior homeowners through the Ontario Senior Homeowners’ Property Tax Grant, also filed on Schedule ON-BEN. This is distinct from the standard OEPTC.
The OEPTC phases out based on your adjusted net family income:
| Situation | Phase-out starts | Phase-out rate |
|---|---|---|
| Single | $32,000 | 4% of income above threshold |
| Family (married or common-law) | $42,000 | 4% of income above threshold |
A single person at $32,000 keeps their full OEPTC. At $64,075, the credit would be fully phased out (since 4% × $32,075 = $1,283). Actual phase-out points vary slightly based on whether you get the maximum credit.
2. Ontario Sales Tax Credit (OSTC)
The OSTC offsets the provincial portion of sales taxes paid by lower- and middle-income Ontario residents. For 2025, the credit is $371 per adult and $371 per child under 19.
For example, a couple with two children would have a maximum OSTC of $371 × 4 = $1,484. However, the credit phases out at exactly the same thresholds as the OEPTC: income above $32,000 (single) or $42,000 (family) reduces the credit at a 4% rate. The single adult’s maximum of $371 phases out completely at $41,275 (since 4% × $9,275 = $371).
The OSTC is fully refundable and requires no separate application — just file your return and let CRA calculate it for you based on your net income and family size.
3. Northern Ontario Energy Credit (NOEC)
The NOEC is available exclusively to residents of Northern Ontario — a region that faces higher energy costs due to geography and climate. To qualify, you must have lived in one of the following Northern Ontario districts on December 31 of the tax year: Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, or Timiskaming.
The NOEC is calculated as part of your OTB and paid as a single stream with the OEPTC and OSTC. Like the other components, it is based on your housing situation (renter vs. homeowner) and your adjusted net family income.
How to Claim the OTB on Your Tax Return
To claim the Ontario Trillium Benefit, you must:
- File your 2025 T1 income tax return as an Ontario resident
- Complete Schedule ON-BEN (available in all major tax software)
- Enter the total rent you paid in 2025 for an eligible Ontario rental property, or the property taxes paid on your Ontario home
- If applicable, indicate that you lived in Northern Ontario on December 31, 2025
You do not need receipts from your landlord to file the claim — CRA accepts self-reported figures. However, keep your own records (lease agreements, bank statements, e-transfer receipts) in case CRA reviews your claim. If you pay rent in cash, a signed receipt from your landlord is strongly recommended.
You must file your 2025 tax return to receive OTB payments in the 2026–2027 payment cycle starting July 2026. If you file late — even if you have no taxes owing — your OTB payments will be delayed or suspended until CRA processes your return. For lower-income Ontarians who depend on this monthly income, filing promptly (by April 30) is important.
OTB Payment Schedule: Monthly vs. Lump Sum
Once CRA calculates your OTB entitlement from your filed return, payments are made as follows:
- Annual OTB over $360: Paid monthly on the 10th of each month, July through June
- Annual OTB $360 or less: Paid as a single lump sum in July
If you have CRA direct deposit set up (which you can register for through My Account or your bank), the payment arrives electronically. Otherwise, CRA mails a cheque.
Real-World Example: Toronto Renter at $28,000 Income
Consider a single renter living in Toronto with a net income of $28,000 who paid $18,000 in rent during 2024.
| Component | Calculation | Amount |
|---|---|---|
| OEPTC (renter) | 20% × $18,000 = $3,600, capped at $1,283 | $1,283 |
| OSTC | $371 × 1 adult (income below $32,000, full credit) | $371 |
| NOEC | Not applicable (not in Northern Ontario) | $0 |
| Total OTB | $1,654 / year | |
| Monthly payment | $1,654 ÷ 12 | ~$137.83 / month |
This person receives approximately $137.83 per month, deposited on the 10th of each month from July onward — with zero income tax impact.
The OEPTC for renters is based on 20% of annual rent — a figure that almost always exceeds what homeowners pay in property taxes relative to their home’s value. A renter paying $1,500/month ($18,000/year) generates a $3,600 OEPTC calculation, which hits the $1,283 cap. Homeowners typically receive less unless their annual property tax is also substantial. If you rent and haven’t been claiming the OTB, filing an amended return for prior years may recover credits you missed.
Does OTB Affect My Other Benefits?
No. The Ontario Trillium Benefit is entirely separate from the following programs and does not reduce them:
- GST/HST Credit — a federal benefit; OTB is provincial and calculated independently
- Canada Child Benefit (CCB) — based solely on your net family income
- OAS/GIS — OTB is not counted as income for GIS eligibility
- TFSA withdrawals — like OTB, TFSA withdrawals are not taxable income and do not affect any income-tested benefits
This makes the OTB one of the cleanest benefits available — you receive it without it cascading into reductions elsewhere in your tax situation.
Estimate Your Ontario Tax Credits
Use our free calculator to see your estimated Ontario Trillium Benefit alongside your full provincial and federal tax picture for 2025.
Frequently Asked Questions
When are Ontario Trillium Benefit payments made in 2026?
OTB payments based on your 2025 tax return are made on the 10th of each month starting July 2026 through June 2027. If your annual OTB amount is $360 or less, you receive a single lump-sum payment in July 2026 rather than monthly amounts. Payments are deposited directly to your bank account if you have CRA direct deposit set up; otherwise a cheque is mailed to your address on file.
I rented for only part of 2024 — can I still claim the OEPTC?
Yes. You claim the actual rent you paid for the months you were renting in 2024. If you rented from January through June only, you report those 6 months of rent on Schedule ON-BEN. The credit is calculated on the total eligible amount you paid during the year. There is no minimum rental period required.
Does the Ontario Trillium Benefit affect my GST/HST credit?
No. The OTB and the federal GST/HST credit are completely separate programs. The GST/HST credit is determined by CRA based on your net income and family size. OTB is a provincial benefit calculated independently. You can receive both simultaneously without one affecting the other.
I lived in Northern Ontario — do I automatically get the NOEC?
Not automatically — you must file your tax return and complete Schedule ON-BEN, indicating that you lived in a qualifying Northern Ontario district on December 31, 2024. Qualifying districts include Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, and Timiskaming. Once you indicate this on your return, the NOEC is calculated as part of your OTB.
My landlord won’t give me a rent receipt. Can I still claim the OEPTC?
Yes. CRA does not require you to submit rent receipts with your return. You self-report the total rent paid on Schedule ON-BEN. Keep your own supporting records — bank statements, e-transfer history, or your lease — in case CRA ever reviews your claim. Your landlord’s cooperation is not required to make the claim on your return.
For more detail on the OTB, see the official CRA page: Ontario Trillium Benefit — Questions and Answers (CRA).