What is the Ontario Trillium Benefit (OTB)?
The Ontario Trillium Benefit (OTB) is a tax-free payment from the Government of Ontario that helps low-to-moderate income residents with energy costs, sales tax, and property tax. It is administered by the Ministry of Finance and delivered by the Canada Revenue Agency (CRA).
OTB combines three credits:
- Northern Ontario Energy Credit
- Ontario Energy and Property Tax Credit
- Ontario Sales Tax Credit
You must be eligible for at least one of these credits to receive OTB. The benefit is adjusted annually for inflation.
Eligibility and Amounts
Northern Ontario Energy Credit
This credit helps with higher home energy costs in Northern Ontario (Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, Timiskaming).
For the 2026 benefit year (July 2026 – June 2027), you must be a resident of Northern Ontario on December 31, 2025, and meet at least one of the following before June 1, 2027: be 18 or older, have or had a spouse/common-law partner, or be a parent living with your child. In 2025, you must have rented or paid property tax for your main residence, lived on a reserve and paid home energy costs, or lived in a public long-term care home and paid for accommodation.
Maximum amounts: $189 for singles, $290 for families.
Ontario Energy and Property Tax Credit
This credit helps with property taxes and sales tax on energy costs.
For 2026, you must be an Ontario resident on December 31, 2025, and meet at least one of the following before June 1, 2027: be 18 or older, be or have been married/common-law, or be a parent living with your child. In 2025, you must have paid property tax, rented (with landlord paying property tax), lived on a reserve and paid energy costs, or lived in a public long-term care home.
Maximum amounts: $1,307 (18–64), $1,488 (65+), $290 (reserve or long-term care), $25 (college/university residence).
Ontario Sales Tax Credit
This credit helps with sales tax.
For 2026, you must be an Ontario resident before June 1, 2027, and meet at least one of: be 19 or older, be or have been married/common-law, or be a parent living with your child.
Maximum: $378, plus up to $378 for a spouse and each dependent child under 19. This credit does not affect GST/HST credit.
How to Apply
Apply by filing your personal Income Tax and Benefit Return each year, completing the ON-BEN form. File even if you have no income. The CRA determines eligibility. The deadline is April 30.
If married/common-law, the sales tax credit goes to the person whose return is assessed first; the other credits go to the person who applies. The total is the same.
If you turn 18 before June 2027, file your tax return to be considered.
Payment Details
- Direct deposit if you receive your refund that way; otherwise, mailed on the 10th of each month starting in July.
- For 2026: if you qualify for more than $500, choose monthly payments or a single payment in June 2027. If $500 or less, single payment in July 2026. If $2–$10, increased to $10. If $2 or less, no payment.
Important Notes
- File on time to avoid delays.
- Direct deposit can be set up via CRA My Account or the Canada direct deposit form. Call 1-800-959-8281 for help.
- Contact CRA if you don't receive payment by July 24 or the 24th of any month, or if amounts seem wrong.
- Beware of text scams: the Government of Ontario will not text for personal info or payments.
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