The Ontario Trillium Benefit (OTB) is one payment that combines three Ontario credits: the Ontario energy and property tax credit (OEPTC), the Ontario sales tax credit (OSTC) and the Northern Ontario energy credit (NOEC). The Canada Revenue Agency (CRA) runs it for Ontario, and it is worked out from your tax return. This page explains each credit, who qualifies and how income reduces it. For when the money arrives, see the OTB payment dates. The government benefits guide lists the other programs.
The three OTB credits (2026 benefit year (July 2026 - June 2027))
| Credit | Maximum a year | Who it’s for |
|---|---|---|
| Energy and property tax credit (OEPTC) | $1,307 aged 18 to 64, $1,488 aged 65 or older | People who paid rent or property tax, lived on a reserve or lived in a public long-term care home |
| Sales tax credit (OSTC) | $378 for you, plus $378 for a spouse or partner and for each child under 19 | Lower-income Ontario residents; no housing requirement |
| Northern Ontario energy credit (NOEC) | $189 single, $290 family | Residents of the northern districts |
All three use adjusted family net income: your net income plus your spouse’s or common-law partner’s. The 2026 benefit year (July 2026 - June 2027) amounts are based on your 2025 return and your situation on December 31, 2025.
Ontario energy and property tax credit (OEPTC)
| Recipient | Maximum Annual OEPTC |
|---|---|
| Base (age 18-64) | $1,307 |
| Senior (age 65+) | $1,488 |
| Reserve or public long-term care home resident | $290 |
| Designated college/university/private school residence (partial year) | $25 |
Source: Ontario.ca – Ontario Trillium Benefit component pages (OEPTC, OSTC, NOEC), verified September 24, 2026, for the 2026 benefit year (July 2026 - June 2027). Eligibility is based on Ontario residency on December 31, 2025. View source
The OEPTC isn’t a flat amount. It is built from your occupancy cost: 20% of the rent you paid for your main residence in Ontario (rent counts only if the building was subject to property tax) plus the property tax you paid on your main residence. The credit has an energy component of up to $290 and a property tax component, and both grow with your occupancy cost. A renter with low rent can get well under the maximum even with a low income, and someone who paid no rent or property tax, for example living rent-free with family, gets no OEPTC.
The credit is then reduced by 2% of adjusted family net income above a threshold that depends on your situation:
| Situation | Reduction starts above |
|---|---|
| Single, under 65 | $29,047 |
| Married or common-law, or a single parent, under 65 | $36,309 |
| Single senior | $36,309 |
| Senior couple | $43,571 |
Because the result depends on housing costs as well as income, CRA publishes OEPTC calculation sheets for each family type. Its benefits calculator does the whole calculation.
Ontario sales tax credit (OSTC)
| Recipient | Maximum Annual OSTC |
|---|---|
| Adult filer | $378 |
| Spouse or common-law partner | +$378 |
| Each dependent child under 19 | +$378 |
Source: Ontario.ca – Ontario Trillium Benefit component pages (OEPTC, OSTC, NOEC), verified September 24, 2026, for the 2026 benefit year (July 2026 - June 2027). View source
The OSTC depends only on income and family size. It is reduced by 4% of adjusted family net income above $29,047 for a single person, or $36,309 for a family (a couple or a single parent).
| Household | Maximum | Income where it reaches $0 | At $35,000 of income | At $45,000 of income |
|---|---|---|---|---|
| Single person | $378 | $38,497 | $140 | $0 |
| Couple, no children | $756 | $55,209 | $756 | $408 |
| Couple with two children | $1,512 | $74,109 | $1,512 | $1,164 |
Northern Ontario energy credit (NOEC)
| Recipient | Maximum Annual NOEC |
|---|---|
| Single | $189 |
| Families | $290 |
Source: Ontario.ca – Ontario Trillium Benefit component pages (OEPTC, OSTC, NOEC), verified September 24, 2026, for the 2026 benefit year (July 2026 - June 2027). Available only to residents of eligible Northern Ontario districts. View source
The NOEC is for people who lived in Northern Ontario on December 31, 2025 and paid rent or property tax, paid home energy costs on a reserve, or lived in a public long-term care home. Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay and Timiskaming.
The credit is reduced by 1% of adjusted family net income above $50,833 for a single person and $65,356 for a family. A single person keeps some NOEC until about $69,733 of income, and a family until about $94,356.
Who qualifies
| Requirement | OEPTC | OSTC | NOEC |
|---|---|---|---|
| Ontario resident on December 31, 2025 | Yes | Yes | Yes, in Northern Ontario |
| Age | 18 or older* | 19 or older* | 18 or older* |
| Housing costs | Rent, property tax, reserve energy costs, long-term care or a designated student residence | None | Rent, property tax, reserve energy costs or long-term care |
| Filed a return | Yes | Yes | Yes |
| Form ON-BEN with the return | Yes | Not needed | Yes |
*Or you have or had a spouse or common-law partner, or you are a parent who lives or lived with your child.
How to apply
Fill in Form ON-BEN, the Application for the Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant, with your return. It asks for:
- the rent you paid in Ontario and your landlord’s name, for each address you rented
- the property tax you paid on your main residence
- whether you lived on a reserve, in a public long-term care home or in a designated student residence
- whether you lived in Northern Ontario on December 31
Enter only rent or property tax paid for your main residence in Ontario, with the number of months you lived at each address. You don’t need ON-BEN for the sales tax credit: CRA works it out from your return.
How and when it’s paid
OTB payments run from July to June. A small annual entitlement of up to $500 is paid in one payment in July; above that you get monthly payments or can choose a single payment in June instead. OTB payment dates has this year’s schedule and the rules for small amounts.
OTB payments are not taxable. They are paid on top of federal programs such as the Canada Groceries and Essentials Benefit and the Canada Child Benefit. The Ontario Child Benefit is a separate program paid with the CCB, not part of the OTB.
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them on September 24, 2026. How we check facts.
- Canada Revenue Agency: Ontario programs administered by the CRA (Ontario trillium benefit, Ontario child benefit and others)
- Government of Ontario: Ontario Trillium Benefit