CRA & Revenu Québec

What Is the Ontario Trillium Benefit?

The Ontario trillium benefit is a refundable tax credit to assist low-income families. It combines three tax credits into one single payment: the Ontario energy and property tax credit, the Ontario sales tax credit, and the Northern Ontario energy credit.

Do You Qualify?

You can claim the Ontario trillium benefit if you are eligible for the Ontario energy and property tax credit, the Ontario sales tax credit, or the Northern Ontario energy credit. You may choose whether you want to be paid monthly or annually. When you are paid monthly, you receive your payment earlier, but when you are paid annually, you are paid one lump sum at the end of the benefit year. If your benefit is less than $360, you do not have the option of being paid monthly; you are paid annually in July. File your tax return on time by April 30 or your trillium benefit payments may be delayed.

How Do You Receive the Ontario Trillium Benefit?

You need to file your tax return to claim the Ontario trillium benefit, even if you do not have any income. Complete Form ON-BEN (Application for the Ontario Trillium Benefit and the Ontario Senior Homeowners’ Property Tax Grant). If you forget to include the ON-BEN with your tax return, you may file an adjustment to your return via CRA My Account or mail.

Apply for the trillium benefits every tax year. Your eligibility is based on your family net income from the previous tax year. Your eligibility may change because of differences in your family net income, your place of residence, your age or your family status.

Three Tax Credits in One

The Ontario energy and property tax credit assists low- to middle-income families with property taxes and goods and services tax/harmonized sales tax paid on energy. Apply for this tax credit if you qualify for either part. To be eligible, you must have paid property tax or rent for your principal residence in Ontario in the prior tax year, paid living expenses for a nursing home, paid energy costs while living on an Ontario reserve, or have lived in a designed post-secondary school residence in the prior year.

The Northern Ontario energy credit assists low- to middle-income families with the increased energy costs due to living in the North. To be eligible, you must pay property tax or rent for your principal residence in Ontario in the prior tax year, paid living expenses for a nursing home, or paid energy costs while living on a Northern Ontario reserve.

The Ontario sales tax credit assists low- to middle-income families with GST and HST paid for goods and services during the year. Eligibility for this non-taxable payment is based on your prior year’s family net income. You can receive a yearly tax credit of up to $291 per family member.

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