Ontario Energy and Property Tax Credit Questions and Answers

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Ontario Energy and Property Tax Credit Questions and Answers

The questions and answers below refer to claims for the 2017 OEPTC, which you apply for on your 2016 income tax and benefit return. However, the eligibility rules for the 2014 through 2016 OEPTC, which you apply for on your 2013, 2014 and 2015 returns respectively, are similar to the rules for the 2017 OEPTC. If you need these rules, when reading the questions and answers below, replace the year references as follows:

For the 2016 OEPTC, replace 2016 with 2015, 2017 with 2016 and 2018 with 2017.
For the 2015 OEPTC, replace 2016 with 2014, 2017 with 2015 and 2018 with 2016.
For the 2014 OEPTC, replace 2016 with 2013, 2017 with 2014 and 2018 with 2015.

1. What is the Ontario energy and property tax credit (OEPTC)?

The OEPTC is designed to help low- to moderate-income Ontario residents with the sales tax on energy and with property taxes. The annual entitlement is usually divided by 12 and issued monthly as part of the Ontario trillium benefit (OTB) payment (see first three bullets of the note below for exceptions). The Canada Revenue Agency (CRA) administers this program for Ontario.

Note

If, on your 2016 return, you chose to wait to get your 2017 OTB entitlement and your annual entitlement is over $360, it will be issued on June 10, 2018. See question 9 under Ontario trillium benefit for more details.
If your 2017 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).
If your 2016 return is assessed after June 10, 2017, see question 6 for when you can expect to receive your payment.
If, on December 31, 2016, you were 64 years of age or older and you owned and occupied a principal residence in Ontario, for which you or someone on your behalf paid property tax for 2016, you may also be eligible for the 2017 Ontario senior homeowners' property tax grant.
You may also be eligible for the 2017 Northern Ontario energy credit (NOEC) if you resided in Northern Ontario on December 31, 2016, and you (or someone on your behalf) paid:
- rent or property tax for your principal residence in Northern Ontario for 2016
- accommodation costs for living in a public or non-profit long-term care home in Northern Ontario for 2016 or
- home energy costs (for example, electricity, heat) for your principal residence on a reserve in Northern Ontario for 2016

2. Am I eligible for the 2017 OEPTC?

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.

You may be eligible for the energy component for 2017, if:

you were a resident of Ontario on December 31, 2016, and one of the following conditions applies:
- you will be 18 years of age or older before June 1, 2018
- you had a spouse or common-law partner on or before December 31, 2016 or
- you are a parent who lives or previously lived with your child (see question 19) and
for 2016, at least one of the following conditions applies to you:
- rent for your principal residence,which was subject to Ontario municipal or education property tax, was paid by or for you
- property tax for your principal residence in Ontario was paid by or for you
- you lived on a reserve in Ontario and home energy costs (for example, electricity, heat) for your principal residence on the reserve were paid by or for you or
- you lived in a public or non-profit long-term care home in Ontario and an amount for accommodation was paid by or for you

You may be eligible for the property tax component for 2017 if:

you were a resident of Ontario on December 31, 2016, and one of the following conditions applies:
- you will be 18 years of age or older before June 1, 2018
- you had a spouse or common-law partner on or before December 31, 2016 or
- you are a parent who lives or previously lived with your child (see question 19) and
for 2016, at least one of the following conditions applied to you:
- rent for your principal residence, which was subject to Ontario municipal or education property tax, was paid by or for you
- property tax for your principal residence was paid by or for you or
- you lived in a designated Ontario university, college, or private school residence

You must be a resident of Ontario at the beginning of a month to receive that month’s payment.

You are not eligible for either component of a particular payment if you were confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.

Note

If you will turn 18 before June 1, 2018, and you meet the eligibility criteria, you should apply for the 2017 OEPTC on your 2016 income tax and benefit return. You will only be issued the monthly payments for the periods after you turn 18. For example, if you turn 18 years of age on May 15, 2018, you will only be eligible for the 2017 OEPTC payment that is issued in June 2018.

3. How do I apply for the 2017 OEPTC?

To apply for the 2017 OEPTC, you have to file a 2016 income tax and benefit return. You also have to complete Form ON-BEN, Application for the 2017 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant. Be sure to attach the completed form to your return. This form is included in the tax package for residents of Ontario.

When completing Form ON-BEN, be sure to place a tick beside box 6118 in the section called, "Application for the Ontario energy and property tax credit (OEPTC)." Complete Parts A and B, and, if applicable, Part C on the back of the form. Make sure you provide the following information for 2016, if applicable:

enter the rent paid by or for you for your principal residence (including a private long-term care home) in Ontario for 2016 beside box 6110 (see question 9 and question 11)
enter the property tax paid by or for you for your principal residence in Ontario in 2016 beside box 6112 (see question 10 and question 11)
tick the box beside box 6114 if you lived in a designated Ontario university, college, or private school residence in 2016
enter the home energy costs (for example, electricity, heat) paid by or for you for your principal residence on a reserve in Ontario for 2016 beside box 6121 (see question 12) or
enter the accommodation costs paid by or for you for living in a public or non-profit long-term care home in Ontario for 2016 beside box 6123 (see question 13)

If you were married or living in a common-law relationship on December 31, 2016, the following applies to you:

only one spouse or common-law partner can apply for the payments for both of you
if only one spouse or common-law partner is 64 years of age or older on December 31, 2016, that spouse or common-law partner has to apply for both of you
the same spouse or common-law partner who applies for the 2017 Ontario senior homeowners' property tax grant (by ticking box 6113 on Form ON-BEN) and 2017 Northern Ontario energy credit (by ticking box 6119) must claim the 2017 OEPTC and
you must provide your spouse's or common-law partner's net income in the "Identification area" on page 1 of your 2016 return

4. How much is the 2017 OEPTC?

The OEPTC you receive depends on a number of factors, including:

your age
your marital status
the property tax paid by or for you
the rent paid by or for you, if the rented accommodations were subject to municipal and education property tax
the energy costs paid by or for you for living on a reserve
the accommodation costs paid by or for you to live in a public or non-profit long-term care home, and your adjusted family net income
whether you lived in a designated Ontario university, college, or private school residence

The maximum 2017 OEPTC is:

$1,023 for non-seniors ($227 for the energy component plus $796 for the property tax component)
$1,165 for seniors ($227 for the energy component plus $938 for the property tax component)

5. Do I have to calculate the OEPTC?

No, you do not have to calculate your entitlement. After you apply, the 2017 OEPTC will be calculated for you and, if you are entitled, your payments will be issued as explained in question 6. If you are not entitled, in most cases, you will receive a notice explaining why.

If you would like to calculate your 2017 payment, see the 2017 Ontario energy and property tax credit calculation sheets or use our on-line line Child and family benefits calculator.

For the prior-year calculation sheets, go to Ontario energy and property tax credit calculation sheets.

6. When will I get my 2017 OEPTC payments?

Your OEPTC entitlement will be added to your entitlement for the Ontario sales tax credit and/or the NOEC, if applicable, and you will receive a combined payment called the Ontario trillium benefit (OTB). The annual OTB entitlement is usually divided by 12 and payments are issued monthly (see below for more details and the note for exceptions).

If you meet the eligibility requirements and your 2016 return is assessed by June 10, 2017, your 2017 OEPTC payments will be issued on the 10th of each month, starting on July 10, 2017.

If your 2016 return is assessed after June 10, 2017, your first payment, which will include any prior month entitlements, will be issued within four to eight weeks after your 2016 return is assessed. Your remaining payments will be issued on the 10th of each month thereafter.

If you receive your income tax refund by direct deposit, you will also receive your OEPTC payments by direct deposit. Otherwise, you will receive your payments by cheque.

Note

If, on your 2016 return, you chose to wait to get your 2017 OTB entitlement and your annual entitlement is over $360, it will be issued on June 10, 2018. See question 9 under Ontario trillium benefit for more details.

If your 2017 OTB annual entitlement is $360 or less, it will be issued in one lump-sum payment in the first payment month (usually July).

7. Who will issue the OEPTC payments?

The CRA will issue the OEPTC payments for the Ontario provincial government.

8. What is a principal residence?

A principal residence is a housing unit in Ontario that you usually occupy during the year. For example, it can be a house, apartment, condominium, hotel or motel room, mobile home, or rooming house.

9. What is eligible rent paid and what should I enter beside box 6110 on Form ON-BEN?

Eligible rent paid is the rent that was paid for 2016 by you, or for you, for your principal residence, which was subject to Ontario municipal or education property tax. This means that if you lived in a social housing unit that was exempt from property tax you may not enter an amount in box 6110.

Beside box 6110, you should enter the total rent paid for your principal residence for 2016.

If you lived with your spouse or common-law partner on December 31, 2016, enter the total rent paid for both of you (including any amounts paid during a period of separation).

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2016, enter your share of the rent for the part of the year before the separation, plus your own rent after the separation.

If you shared a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the rent paid by or for you for the year.

If a portion of the rent paid for your principal residence has been claimed as a business expense, this amount should be deducted from the total amount claimed at line 6110 for the year.

If you did not own your principal residence and it was not held in trust for you, and an amount for property tax was paid by or for you for that residence in place of your rent or in addition to your rent, enter the amount beside box 6110.

If you were a farmer, enter the rent paid for your principal residence and one acre of land beside box 6110.

If you rented a mobile home that you did not own, enter the amount of rent paid to your landlord beside box 6110.

If you lived in a private long-term care home, hospital, group home, chronic care facility, or a similar institution and the institution paid full municipal and school taxes, enter your rent beside box 6110. If the facility does not break down the cost of room and board (meals, laundering, or other services) on your receipt, you can claim an amount of up to 75% of your total payments as rent.

If you lived in a public or non-profit long-term care home, see question 13.

If you lived in a designated Ontario university, college or private school residence, place a tick beside box 6114. Do not enter any amounts paid for the residence beside box 6110. The CRA will use $25 when calculating the property tax component of the OEPTC for the part of the year that you lived in residence.

10. What are eligible property taxes and what should I enter beside box 6112 on Form ON-BEN?

Eligible property taxes are the amount of taxes paid for 2016 by you, or for you, for a home you own in Ontario.

Beside box 6112, you should enter your total property tax paid for your principal residence for 2016 including the municipal and education property taxes.

If you reside in an area that does not have a municipal organization, you may include amounts charged under the Provincial Land Tax Act or the Local Roads Boards Act or the Local Services Boards Act.

If you lived with your spouse or common-law partner on December 31, 2016, enter the total property tax paid for both of you (including any amounts paid during a period of separation).

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2016, enter your share of the property tax for the part of the year before the separation, plus your own property tax paid after the separation.

If you shared and jointly owned a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the property tax you paid for the year.

If you were a farmer, enter the property tax paid for your principal residence and one acre of land.

If you owned and occupied a mobile home, enter the combined total of the property tax you paid for your home plus the property tax that your landlord/site owner paid for the lot you leased. If the landlord does not provide a breakdown of the property tax paid for the lot, and you do not have an assessment for the lot from the Municipal Property Assessment Corporation, you can estimate the property tax based on the fees paid to your landlord/site owner for the lot. It would be reasonable to take 20% of the fees and add that amount to any property tax paid on the mobile home.

11. What amounts can I not include as rent or property tax paid?

Your rent and property tax paid cannot include amounts such as:

rent paid for a principal residence that is not subject to municipal and education property tax (such as a residence located on a reserve or certain social housing units)
other fees included in your rent that are for goods and services (for example, fees for board, housekeeping or other amenities)
condo fees (other than any part that is paid for the municipal and education property tax for your principal residence)
payments to relatives or friends who are not reporting the payments as rental income on their returns
property tax or rent paid on part of a home you used for rental or business purposes
property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent for your principal residence for the same period or
amounts paid for living in a designated Ontario university, college or private school residence

12. What should I enter beside box 6121 on Form ON-BEN for my home energy costs paid on a reserve in Ontario for 2016?

If you lived on a reserve in Ontario, beside box 6121, you should enter the total of the amounts you paid for 2016 for your energy costs (for example, electricity, heat) for your principal residence on the reserve.

13. What should I enter beside box 6123 on Form ON-BEN for the amounts I paid for living in a public or non-profit long-term care home in Ontario for 2016?

If you lived in a public or non-profit long-term care home and the institution did not pay full municipal and school taxes, you should enter only the accommodation charges that were paid by you or for you for 2016 beside box 6123.

If you lived in a private long-term care home, see question 9.

14. Do I have to provide my receipts with my 2016 return to substantiate the amounts I paid?

No. Whether you are filing electronically or filing a paper return, keep all your receipts in case the CRA ask to see them at a later date.

15. I'm a senior. Does my 2017 Ontario senior homeowners' property tax grant (OSHPTG) affect the amount I will receive for my 2017 OEPTC?

The amount of your 2017 OSHPTG may reduce the amount you will be entitled to receive for the property tax component of your 2017 OEPTC. Your 2017 OEPTC will only be affected if the property tax component of your 2017 OEPTC payment plus your 2017 OSHPTG exceeds your property tax paid for 2016. However, for most seniors, your 2017 OSHPTG payment will not affect your 2017 OEPTC payment.

16. My spouse owns our home but she is living in a nursing home. Are we entitled to the OEPTC?

In a situation where spouses or common-law partners live apart and maintain separate principal residences in Ontario on December 31, 2016, for medical reasons, if they choose, each may apply for the 2017 OEPTC for their separate eligible residences. For the purposes of these claims, the CRA consider you to be involuntarily separated, so your claims will be calculated as if you were single.

On Form ON-BEN, Application for the 2017Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant, in addition to completing the application area for the OEPTC, tick box 6108 in Part A on the back of the form and provide your spouse's or common-law partner's address in Part C – Involuntary separation. This will let the CRA know that there is an involuntary separation.

17. My spouse and I pay property taxes on both our house and our cottage. When we calculate our property tax paid, can we add together the amounts we paid for both properties?

No. You can only enter the property tax you paid on your principal residence in Ontario. You can only have one principal residence at a time. As well, only one of you can apply for the OEPTC payments for both of you.

18. In the year of death, is the estate eligible for any OEPTC payment(s) for that year?

If the deceased was single, separated, divorced or widowed and the date of death is before July 1, 2017, the estate is not eligible for any of the 2017 OEPTC payments.

If the date of death is July 1, 2017, or later, the estate is only eligible for the 2017 OEPTC payment(s) for a particular month if the date of death is on or after the first day of that month.

If the deceased had a spouse or common-law partner who has filed an income tax return and is eligible, the surviving spouse will automatically receiving the remaining payments for the year in question. The income of both spouses will continue to be used in the calculation of the OEPTC.

19. How will the CRA determine if I am a single parent so that I will qualify for the family-based 2017 OEPTC payments?

The CRA will consider you a single parent for a particular month if, on December 31, 2016, you were not married or living in a common-law relationship and, on the first day of the payment month our benefit registry shows that you have care (including shared custody care) of a child under the age of 18.

20. My ex-spouse and I share custody of our child. Neither of us has remarried. Will I receive the 2017 OEPTC payments for my child?

There are no OEPTC payments for children. However, as long as the CRA considered you a single parent for a particular month (as described in the previous question), your payment for that month will be based on the family income threshold. If the CRA does not consider you to be a single parent for that month, your payment will be based on the single income threshold. If you are a single parent who shares the care of all your children for a payment issuance month, your payment would be calculated as the average of the family-based and single-based OEPTC payments.

21. I'm single and I applied for the 2017 OEPTC on my 2016 tax return. I still live in Ontario and I gave birth to my first child on August 2, 2017. I do not share the care of my child. Will I qualify for the family-based OEPTC payments?

For the July and August 2017 payments, you would only be entitled to the OEPTC payment based on the single income threshold. However, after you register your child for the Canada child benefit (CCB), your remaining 2017 OEPTC payments will be based on the family income threshold.

22. How do I register my child for the Canada child benefit (CCB) so that I will get the family-based OEPTC payments?

To register your child, you can apply online on My Account by using the Apply for child benefits service or you can complete and send the CRA a Form RC66, Canada Child Benefits Application. You can download this form or order a copy at www.cra-arc.gc.ca/forms.

Send your completed form to the tax centre that serves your area.

23. I filed for bankruptcy in 2016. Can I apply for the 2017 OEPTC payments?

Yes. Provided you meet the eligibility criteria explained in question 2, you can apply for the 2017 OEPTC payments. However, you would file your Form ON-BEN with the post-bankruptcy return you file for the tax year ending December 31, 2016. When the CRA calculates your adjusted family net income, the CRA will include your net income for the pre-and post-bankruptcy periods.

24. I immigrated to Ontario on June 15, 2016. Can I apply for the 2017 OEPTC payments?

Yes. Provided you meet the eligibility criteria explained in question 2, you can apply for the 2017 OEPTC payments. However, in addition to completing Form ON-BEN, you will also have to file Form RC66SCH, Status in Canada / Statement of Income, to state your income from January 1, 2016, to the date you entered Canada. If you are married or living in a common-law relationship and your spouse or partner resides in Canada, you would also provide your spouse's or common-law partner's income for the same period on Form RC66SCH.

25. I have not filed my 2016 income tax and benefit return. Will I receive a 2017 OEPTC payment?

No. To receive the 2017 OEPTC amount, you must file a 2016 income tax and benefit return. To apply for the 2017 OEPTC, see question 3.

26. I applied for the 2017 OEPTC on my 2016 return and met all of the conditions to get these payments. However, I have not received any payments. What should I do?

You should wait until you have received your 2016 notice of assessment. Once you receive your 2016 notice, you can call 1-877-627-6645 and an agent will help you. The first 2017 OEPTC payment is scheduled to be issued on July 10, 2017.

27. I am eligible for the 2017 OEPTC payments, but I forgot to apply for them when I filed my 2016 income tax and benefit return. Can I still apply for them?

Yes. You have to request an adjustment to your 2016 return. Do not file another 2016 income tax and benefit return. Instead, you can make your request by using our My Account online service. My Account is a secure, convenient, and time-saving way to access and manage your tax and benefit information online, seven days a week. For information on how to register, see My Account.

If you haven’t signed up for My Account, you can send the following information to your tax centre: a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter indicating that you want to apply for the 2017 OEPTC amounts on your 2016 return.

Please attach to your letter or Form T1-ADJ a completed Form ON-BEN or provide information for whichever of the following apply to you:

a statement that indicates whether you lived in a designated Ontario university, college, or private school residence in 2016
the rent paid by or for you for your principal residence in Ontario for 2016
the property tax paid by or for you for your principal residence in Ontario for 2016
the home energy costs paid by or for you for your principal residence on a reserve in Ontario for 2016 or
the accommodation costs paid by or for you for living in a public or non-profit long-term care home in Ontario for 2016

Note

For the last four bullets, include your supporting receipts. If you forgot to apply for the OEPTC an earlier return, you still can. Just follow the instructions above but provide the requested information for the applicable tax year.

28. I moved to Ontario from another province on January 5, 2017. Am I eligible for the 2017 OEPTC payments?

No. You must be a resident of Ontario on December 31, 2016, to be eligible for the 2017 OEPTC payments.

29. I moved from Ontario to another province on August 15, 2017. Am I eligible for the 2017 OEPTC payments?

To be eligible for a 2017 OEPTC payment for a particular month, you must be resident of Ontario on December 31, 2016, and on the first day of that month. So, you will only be eligible for the July and August 2017 payments.

30. Do I have to be a Canadian citizen in order to be eligible for the OEPTC?

No. The OEPTC is available to you, regardless of your citizenship, as long as you are a resident of Ontario on December 31, 2016, and meet the other eligibility criteria as described in question 2.

31. We are planning to sell our home in 2017. Are we still eligible for the 2017 OEPTC?

The OEPTC is based on the property tax paid for your principal residence for 2016. However, you must also be a resident of Ontario on the first day of the month to get the payment for that month. So, as long as you continue to reside in Ontario on and after July 1, 2017, you will be eligible for the 2017 OEPTC payments. If you move outside Ontario, you will not be eligible for the 2017 OEPTC payments for the months after you move. If you move outside Ontario before July 1, 2017, you will not be eligible for any 2017 OEPTC payments.

32. Are secondary residences in Ontario, such as cottages, eligible for the OEPTC?

No. You can only claim an OEPTC based on the property tax or rent paid on your principal residence - determined by the facts of where you mainly resided. You cannot claim the property tax or rent paid on both properties for the same period.

33. I lived in a student residence in 2016. What can I claim?

If you lived in a designated Ontario university, college, or private school residence, place a tick beside box 6114 on Form ON-BEN, Application for the 2017 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant. You will get $25 for the property tax component of the OEPTC for the part of the year that you lived in that residence. If you also lived somewhere else in Ontario for part of the year and rent and/or property tax was paid by or for you, enter the amount paid beside box 6110 and/or box 6112 on Form ON-BEN, as applicable. To find out if your residence is designated, go to ontario.ca/finance.

34. Could an OEPTC be claimed on more than one principal residence in a tax year?

You can designate more than one principal residence if you lived in more than one principal residence in Ontario in the previous year. However, you can only have one principal residence at a time.

35. I sold my home in Waterloo in June 2016 and moved in with my son who also lives in Waterloo. Am I still eligible for the 2017 OEPTC payments even though I didn’t pay property taxes or rent for the last six months of 2016?

The OEPTC is based on the property tax or rent paid for your principal residence in Ontario for 2016. You must also be a resident of Ontario on December 31, 2016, and on the first day of the payment issuance month. As long as you meet these conditions, you will be eligible for the 2017 OEPTC payments based on your property tax paid for the first six months of 2016. If you move outside Ontario, you will not be eligible for the 2017 OEPTC payments for the months after you move.

36. My address recently changed—what should I do?

You should give the CRA your new address as soon as possible by calling 1-877-627-6645. You can also change your address online by going to My Account. Be sure to tell the CRA the exact date of your move.

37. I have an outstanding debt with the CRA and didn't receive my goods and services tax credit because I owed money to the Government. Will I receive the OEPTC?

Your OEPTC payment will first be used to pay off any debt you owe to the CRA or its external partners, including family support orders that are in arrears. If any amount remains, it will be issued to you.

38. Is the OEPTC a taxable benefit?

No. The OEPTC is a non-taxable payment.

39. Will there be interest paid or charged on any OEPTC underpayments or overpayments?

No. Interest is not charged nor given on any OEPTC overpayments or underpayments.

40. If my application for the OEPTC is denied, can I appeal?

Yes. If you are denied an OEPTC, you can file an objection. You can do this by using the CRA's secure Web site at My Account, or by sending a completed Form T400A, Objection – Income Tax Act, or a signed letter to:

Chief of Appeals
3rd Floor
Sudbury ON P3A 5C1

41. Who should I contact if I have a question about the Ontario provincial government policy regarding the OEPTC?

You can call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297) and ask for information on the Ontario tax credits.

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Date modified:: 2017-01-03

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Ontario Energy and Property Tax Credit Questions and Answers

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