Ontario Trillium Benefit 2026: Eligibility, Application and Payments

What the Ontario Trillium Benefit includes

• Ontario energy and property tax credit (OEPTC): Helps with sales tax on energy and property taxes. File your return and complete ON-BEN.
• Northern Ontario energy credit (NOEC): Helps with higher home-energy costs in Northern Ontario. File your return and complete ON-BEN.
• Ontario sales tax credit (OSTC): Provides sales-tax relief. CRA calculates it from your return; there is no separate application.

The three credits are calculated separately and combined into one OTB payment. A person can qualify for one, two or all three components.

Who should complete ON-BEN

For the 2026 benefit year, the property and energy credits use information from 2025. You should review ON-BEN if you lived in Ontario on December 31, 2025 and one of these applied:

• Rent or property tax was paid for your principal residence in Ontario.
• Accommodation costs were paid for a public or non-profit long-term care home.
• Home energy costs were paid for a principal residence on an Ontario reserve.
• You lived in a designated university, college or private-school residence.

For the Northern Ontario energy credit, the principal residence must be in Northern Ontario and the applicable rent, property tax, accommodation or reserve energy cost must have been paid.

How to apply for the 2026 benefit

1. File a 2025 Ontario income tax and benefit return.
2. Complete form ON-BEN for the 2026 OEPTC and NOEC if the conditions apply.
3. Enter the rent, property tax, accommodation or home-energy information requested for the residence.
4. Keep receipts, statements or other records supporting the amounts reported.
5. Review the CRA notice showing the provincial credit calculation.

You do not complete a separate application for the Ontario sales tax credit. CRA uses the information on the return to decide whether it applies.

2026 payment dates

OTB payments for the July 2026 to June 2027 benefit year are generally issued on the 10th of each month. If the 10th falls on a weekend or statutory holiday, payment is issued on the last working day before it.

For the rest of 2026, the scheduled dates are July 10, August 10, September 10, October 9, November 10 and December 10. Check the CRA benefit payment calendar for updates.

The benefit year continues with monthly payments through June 2027. If CRA assesses the 2025 return after June 19, 2026, the first payment can include prior-month entitlement and is generally issued within four to eight weeks after assessment.

Monthly payments or one lump sum

The annual OTB is usually divided by 12 and paid monthly. If the 2026 annual entitlement is $500 or less, it is paid as one lump sum in the first payment month, usually July.

If the annual entitlement is more than $500, the tax return allows a choice to wait and receive it in one payment at the end of the benefit year. For the 2026 entitlement, that payment is scheduled for June 10, 2027. Waiting does not increase the entitlement; it changes when it is paid.

Ontario sales tax credit amounts for 2026

For payments based on the 2025 return, the Ontario sales tax credit provides a maximum annual amount of $378 for each adult and each child.

• For a single person with no children, it is reduced by 4% of adjusted net income over $29,047.
• For a single parent, married person or common-law partner, it is reduced by 4% of adjusted family net income over $36,309.

The full OTB can also include OEPTC and NOEC, so these figures are not a complete OTB estimate.

Worked example: choosing the payment timing

Suppose CRA calculates an annual OTB entitlement of $720. Under monthly delivery, the simple annual average is $60 per month. Actual notices control the payment schedule.

If the person selected the deferred lump-sum option on the 2025 return, the $720 would instead be scheduled for June 10, 2027. The choice changes cash flow, not the calculated annual entitlement.

If a payment is missing or the amount looks wrong

1. Check the CRA notice and My Account for the assessed entitlement and payment method.
2. Confirm the 2025 return and ON-BEN were assessed.
3. Check that address, marital status and direct-deposit information are current.
4. Use CRA’s child and family benefits calculator to compare an estimate.
5. Contact CRA about administration or payment records; call Ontario at 1-866-668-8297 for provincial tax-policy questions.

Mailed cheques can take longer than direct deposit. Use the official benefits calendar before deciding a payment is late.

Common mistakes

• Not filing because income was low. CRA needs the return to calculate the benefit.
• Leaving out ON-BEN. The energy and property components require the form.
• Expecting every OTB to be monthly. Entitlements of $500 or less are normally paid in one amount.
• Confusing the lump-sum choice with extra money. It changes timing only.
• Using current rent for the wrong benefit year. The 2026 benefit uses information from the 2025 return.
• Looking only at OSTC. OTB may combine up to three credits.
• Assuming a tiny calculated entitlement will be paid in full. Ontario says an amount of $2 or less is not paid, while more than $2 but less than $10 is increased to $10.