⚡ Three Credits in One Tax Form:
The Ontario Trillium Benefit (OTB) combines three credits in a single annual election on Schedule ON-BEN: (1) the Ontario Sales Tax Credit (OSTC), (2) the Ontario Energy and Property Tax Credit (OEPTC), and (3) the Northern Ontario Energy Credit (NOEC) for residents of 49 northern Ontario districts.
OTB Benefit Estimator
Input your rent, property tax, and income to estimate your annual OTB:
Renter vs. Property Owner: How to Qualify
- Renters: 20% of the eligible rent you paid for your principal residence in Ontario during the tax year. Rent paid to a social housing corporation, student residence, or nursing home does not qualify.
- Property Owners: 10% of Ontario municipal and school property taxes you paid in the tax year. Do not claim rent and property tax simultaneously — only the higher component is used.
- Mobile Home Owners: You qualify as a renter. Use the annual lot rental fee as your "rent" amount.
- Under $360 Total OTB: CRA will issue your benefit as a single lump-sum payment in July rather than monthly installments.
Official Government References & Sources
• Ontario Ministry of Finance — Ontario Trillium Benefit: ontario.ca/ontario-trillium-benefit
• CRA Schedule ON-BEN: canada.ca/on-ben
OTB At a Glance
Filed OnSchedule ON-BEN
Rent Credit Rate20% of Eligible Rent
Property Tax Credit Rate10% of Property Tax
Payment ScheduleMonthly (Jul–Jun)