Ontario Energy and Property Tax Credit: How It Works for Seniors and Homeowners

Every year the Ontario government gives back hundreds of dollars through the Ontario Energy and Property Tax Credit (OEPTC) — and a surprising number of eligible homeowners and renters never claim it. The credit is built into the Ontario Trillium Benefit (OTB) and paid out monthly by the CRA, but you have to ask for it on your tax return.

What the OEPTC Actually Covers

The OEPTC has two components: an energy portion and a property tax portion. For the 2026 benefit year (based on your 2025 tax return), the maximum amounts are:

• Seniors (age 64+ as of December 31, 2025): up to $1,488 — $290 for energy plus $1,198 for property tax
• Non-seniors (age 18–63): up to $1,307 — $290 for energy plus $1,017 for property tax

The senior property tax component uses a formula: the lesser of $581 or 10% of your occupancy cost, plus a base amount of $617. This is why seniors get a higher maximum — the calculation builds in a larger base.

Who Qualifies

You can claim the OEPTC if you were an Ontario resident on December 31 of the tax year and at least one of these applies:

• You were 18 or older
• You had a spouse or common-law partner
• You were a parent

You also need to have paid property taxes on your principal residence, or paid rent for your home in Ontario. Homeowners report their property taxes on Line 61120 of Form ON-BEN. Renters report their rent on Line 61100 — the CRA treats 20% of your annual rent as the equivalent of property taxes.

How Income Affects Your Payment

The OEPTC phases out as income rises. For seniors, the reduction kicks in at $36,309 (single) or $43,571 (couple) of adjusted family net income. Above those thresholds, the credit drops by 2% of every dollar over the limit.

A single senior with $40,000 in net income would lose about $74 from the phase-out calculation — still leaving a substantial credit. The credit doesn't disappear entirely until income is well above the thresholds.

How to Claim It

You claim the OEPTC by completing Form ON-BEN (officially called Form 5006-TG) and attaching it to your T1 income tax return. Tick the checkbox at Line 61020 and fill in your property tax or rent figures.

Even if you owe no income tax, you still need to file a return with the ON-BEN form to receive the credit. The CRA won't send it automatically — they need the form to calculate your entitlement.

Once processed, the OEPTC is paid as part of the Ontario Trillium Benefit. If your annual entitlement is over $360, payments come monthly starting in July. If it's $360 or less, you get a single lump sum in July.

OEPTC and the Senior Homeowners' Property Tax Grant

If you're 64 or older and own your home, you may also qualify for the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) — a separate payment of up to $500. There's an important interaction rule: your OEPTC property tax component plus your OSHPTG cannot exceed the total property taxes you actually paid that year. The CRA enforces this cap automatically, so you won't be overpaid, but it's worth knowing why your combined credits might be lower than the two maximums added together.

Both credits are claimed on the same ON-BEN form. Check Box 61070 to apply for the OSHPTG alongside the OEPTC.

Keep Your Records

You don't need to submit receipts when you file, but the CRA can request proof of property taxes paid or rent paid for up to six years after your assessment. Keep your municipal property tax bills, final receipts, and lease agreements in a safe place.

If you've missed claiming the OEPTC in previous years, you can request a retroactive adjustment through the CRA's Change My Return service or by mailing Form T1-ADJ.

The Ontario Property Tax Relief for Seniors guide walks through the full ON-BEN form line by line, including the occupancy cost calculation and how to handle special situations like co-op housing, retirement homes, and long-term care facilities.

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