What is the Ontario Trillium Benefit?
The OTB is a tax-free payment the Canada Revenue Agency delivers on behalf of the Government of Ontario. It is not one benefit but three, each with its own maximum, income threshold and phase-out rate — and you only need to qualify for one of them to receive an OTB payment:
| Credit | 2026–27 maximum | Phase-out |
|---|---|---|
| OEPTC — Ontario Energy and Property Tax Credit | $1,307, or $1,488 if you are a senior (64+) | Reduced by 2% of family net income above your threshold |
| OSTC — Ontario Sales Tax Credit | $378 for you, $378 for a spouse/partner, and $378 per child under 19 | Reduced by 4% of family net income above your threshold |
| NOEC — Northern Ontario Energy Credit | $189 if single with no children; $290 for families and single parents | Reduced by 1% of family net income above your threshold |
The thresholds themselves depend on your household for the 2026–27 benefit year. The OSTC starts to shrink above $29,047 for a single person without children, or $36,309 for couples and single parents. The OEPTC uses the same two thresholds — $29,047 (single, under 64), $36,309 (couples, single parents and single seniors) and $43,571 for senior couples. The NOEC holds on the longest: it only starts to reduce above $50,833 (single) or $65,356 (families).
Who qualifies?
- You were a resident of Ontario on December 31, 2025, and you file a 2025 tax return — even if you have no income to report.
- For the OEPTC: you paid rent or property tax on your Ontario home (and it was your principal residence), lived on a reserve or in a long-term care home, or lived in a designated student residence.
- For the OSTC: you are 19 or older during the benefit year, or you have a spouse/partner or a child you live with.
- For the NOEC: your home is in one of the Northern Ontario districts and you paid rent, property tax or home energy costs there.
Worked example: a single renter earning $30,000
Meet our example: a single person under 64, living in southern Ontario, with adjusted family net income of $30,000 who paid $12,000 in rent in 2025. Using the official 2026–27 formulas:
- OEPTC: the credit starts at the lesser of rent paid and the $1,307 maximum → $1,307. Income is $953 above the $29,047 threshold, so subtract 2% × $953 = $19.06 → $1,287.94
- OSTC: the maximum for one adult is $378. Subtract 4% × $953 = $38.12 → $339.88
- NOEC: not a Northern Ontario resident → $0
- Total OTB: $1,627.82 per year — about $135.65 per month from July 2026 to June 2027
These are exactly the numbers the calculator above produces for the same inputs — try raising the income and watch each credit phase out at its own rate.
Monthly or lump sum — and when the money arrives
The benefit year runs July to June and is based on the previous year’s tax return: the 2026–27 payments come from your 2025 return. By default the CRA divides your annual entitlement by 12 and pays it monthly, on or near the 10th of the month (for example, July 10, August 10 and September 10, 2026, then October 9, 2026 because the 10th falls on a Saturday). Two exceptions: if your total is $500 or less, you simply receive it all in July; and if you tick the election box on Form ON-BEN (line 61060), you can instead wait and take the whole year’s amount as one payment the following June.
How to apply: file your taxes and complete Form ON-BEN
- File your 2025 income tax return — the OTB cannot be paid without it, even if your income is zero.
- Complete Form ON-BEN (Application for the Ontario Trillium Benefit and the Ontario Senior Homeowners’ Property Tax Grant) with your return, reporting the rent or property tax you paid. The OEPTC and NOEC are only paid if you apply on ON-BEN; the OSTC is automatic.
- Keep your details current — tell the CRA about moves, marriages and new children, because your entitlement is recalculated when your situation changes.
How much OTB will I get in 2026–27?
It depends on your income, housing costs, age and family size. The maximums are $1,307 (or $1,488 for seniors) for the OEPTC, $378 per adult and per child for the OSTC, and $189/$290 for the NOEC — each reduced once your family net income passes its threshold (2%, 4% and 1% phase-out rates respectively). A single renter earning $30,000 and paying $12,000 rent receives about $1,628 a year.
Do I have to apply for the Ontario Trillium Benefit?
Partly. You must file a tax return every year. The OSTC is then calculated automatically, but the OEPTC and NOEC require you to complete Form ON-BEN with your return and report the rent or property tax you paid — skip the form and those two credits are not paid.
When are OTB payments made?
Monthly, on or near the 10th, throughout the July-to-June benefit year — for example July 10, August 10, September 10, October 9, November 10 and December 10 in 2026. Entitlements of $500 or less for the year are paid as one lump sum in July.
Monthly payments or one lump sum — which is better?
The total is identical; only the timing changes. Monthly payments smooth the money across the year, while the ON-BEN election (line 61060) holds everything back to a single payment the following June — some people use it as forced savings. Note the election must be made each year on your tax return.
I rent — how does my rent affect the OEPTC?
Your rent is your “occupancy cost”. The OEPTC starts at the lower of your occupancy cost and the maximum for your age group ($1,307, or $1,488 for seniors), and is then reduced by 2% of family net income above your threshold. Paying more rent than the maximum does not increase the credit further.
What if I moved, married or had a child mid-year?
Tell the CRA — your OTB is recalculated from the month of the change. Moving out of Ontario ends your entitlement, and a change in family net income or household size changes all three components. Report changes promptly to avoid an overpayment you would have to repay.