The Ontario Trillium Benefit (OTB) combines three Ontario tax credits into one monthly payment: the Ontario Energy and Property Tax Credit (OEPTC), the Ontario Sales Tax Credit (OSTC), and the Northern Ontario Energy Credit (NOEC). Most eligible Ontarians apply by completing Schedule ON-BEN with their T1 tax return. Payments are issued monthly from July of the benefit year through June of the following year, based on the prior year’s T1 return and Schedule ON-BEN data.
How much is the Ontario Trillium Benefit in 2025?
For the 2025 benefit year (July 2025 to June 2026), the maximum Ontario Sales Tax Credit is $360 for a single person, $360 for a spouse or common-law partner, and $360 for each dependent child under 19. The maximum OEPTC for non-seniors is $1,248 for renters and $274 for homeowners. For seniors (aged 65+), the OEPTC maximum rises to $1,248 for renters and $274 for homeowners but with a property tax component of up to $774 additional for homeowners. The Northern Ontario Energy Credit adds up to $180 for singles and $277 for families in northern Ontario postal codes. Combined, the maximum OTB for a family with two children in northern Ontario can approach $3,000 annually.
How each component is calculated
Ontario Sales Tax Credit (OSTC)
The OSTC is a flat benefit of $360 per adult (applicant plus spouse) and $360 per dependent child, reduced at a rate of 4% of adjusted family net income above the threshold. For 2025, the reduction threshold is $27,729 for singles and couples without children. A single person with $35,000 of net income receives $360 minus (4% x ($35,000 minus $27,729)) = $360 minus $291 = $69 OSTC. The OSTC is fully clawed back around $37,000 for a single person with no children, and at higher income levels for larger families.
Ontario Energy and Property Tax Credit (OEPTC)
The OEPTC has two components. The energy component provides up to $272 for all renters and homeowners, reduced by 2% of adjusted family net income above the threshold. The property tax component provides additional amounts for renters (who pay property tax indirectly through rent) and homeowners who pay municipal property taxes directly. Schedule ON-BEN asks for the amount of property tax or rent paid in the prior year. Renters’ property tax is estimated at 20% of gross rent paid. Seniors (aged 65 or older on December 31) receive enhanced OEPTC amounts. The OEPTC is designed to offset the burden of energy costs and property taxes for low-to-moderate income Ontarians.
Northern Ontario Energy Credit (NOEC)
The NOEC is available to individuals who lived in northern Ontario (postal codes beginning with P) on December 31 of the prior year. It provides a maximum of $180 for singles and $277 for families (with a spouse, common-law partner, or dependent child). The NOEC is reduced at 1% of adjusted family net income above the reduction threshold and is fully phased out at higher income levels. The NOEC recognises that energy costs in northern Ontario are structurally higher than in southern Ontario due to geography and infrastructure constraints.
Verified against source
OTB component amounts for the 2025 benefit year are confirmed from the Ontario Ministry of Finance OTB page (ontario.ca/page/ontario-trillium-benefit) and the CRA T1 guide for Ontario. The OSTC reduction threshold and rate are confirmed from the Income Tax Act (Ontario). OEPTC maximums are confirmed from Schedule ON-BEN instructions. The January 2026 quarterly update was verified against CRA’s indexed amounts chart. These figures were verified in April 2026.
OTB income thresholds — 2025
| Component | Maximum (single) | Phase-out starts | Phase-out rate |
|---|---|---|---|
| OSTC | $360 | $27,729 | 4% of excess |
| OEPTC (energy, renter) | $272 | $31,146 | 2% of excess |
| OEPTC (property, renter) | $976 | $31,146 | 2% of excess |
| NOEC (single) | $180 | $19,038 | 1% of excess |
Amounts and thresholds are indexed annually. Exact phase-out income levels depend on the specific combination of credits claimed and family size. Use Schedule ON-BEN and this calculator for precise figures.
How to apply for the OTB
OTB is claimed by completing Schedule ON-BEN (Application for the 2025 Ontario Trillium Benefit) as part of the T1 federal tax return. The schedule asks for: the amount of property taxes paid (homeowners) or rent paid (renters) in the prior year; whether the property is a principal residence; whether any rent or property tax was paid for a government-subsidised unit (which disqualifies the OEPTC); whether the applicant is a student living in a student residence; the postal code of the principal residence (for NOEC purposes); and whether anyone in the household is 64 or older (for enhanced OEPTC senior amounts). CRA uses the Schedule ON-BEN data plus the net income from the T1 to calculate the benefit automatically.
OTB payment timing and options
If the calculated annual OTB is $360 or more, payments are made monthly (12 equal payments from July to June). If the annual OTB is less than $360, CRA pays the full amount in one lump sum in July. Recipients can choose to receive the entire annual amount in one July payment regardless of the amount by ticking the lump sum option on Schedule ON-BEN. Late T1 filers may experience a delay in the July payment; CRA catches up by issuing a larger retroactive payment once the return is assessed. OTB is a direct deposit or cheque, using the same banking information as the income tax refund.
OTB in public housing and subsidised units
Individuals who live in Ontario Housing (social housing), non-profit housing, or other government-subsidised units are generally not eligible for the OEPTC property tax component because property taxes and energy costs are covered by the subsidy. They may still be eligible for the OSTC and NOEC. Students living in a student residence (dormitory) at a post-secondary institution are not eligible for the OEPTC for the months they live in the residence. Seniors in long-term care homes are eligible for an accommodation-related credit amount on Schedule ON-BEN in lieu of rent or property tax.
Ontario Trillium Benefit and income tax returns
The OTB is fully tied to the annual T1 federal tax return filing, specifically through Schedule ON-BEN. Ontario residents who do not file a T1 return do not receive OTB payments, even if their income is below taxable thresholds. For many low-income seniors and individuals with no taxable income, filing the T1 return solely to claim the OTB (and potentially the GST/HST credit and Canada Carbon Rebate) can result in annual benefit payments of $500 to $2,000, making the filing worthwhile even when no tax is owed.
Retroactive OTB claims
Ontarians who missed claiming OTB in a prior year can file a T1 adjustment (T1-ADJ) for up to 10 years back, including a completed Schedule ON-BEN for each year. CRA will assess the prior-year OTB entitlement and issue a lump-sum payment. Retroactive claims are particularly valuable for seniors who became eligible for the enhanced OEPTC senior amounts partway through the 10-year window but did not claim. The adjustment process is the same as for any other T1 line item: file the T1-ADJ with the completed Schedule ON-BEN and any supporting documentation (rent receipts, property tax bills).