OSHPTG for Trust Property, Mobile Homes, and Co-Op Housing in Ontario

The OSHPTG Ownership Test Isn't Straightforward

The Ontario Senior Homeowners' Property Tax Grant is available to eligible seniors whose principal residence is owned and occupied by them or their spouse or common-law partner, or who hold an eligible life lease or a lease of at least 10 years paid in full. Eligible property tax must have been paid. For a standard house with your name on the deed, this is clear. But for trust-held property, mobile homes on leased land, and co-operative housing, the ownership test gets complicated.

The CRA has program guidance for some of these arrangements, but trust-held property still requires case-specific confirmation.

Trust-Held Property

If a family trust holds legal title to the home you live in, the OSHPTG may or may not be available to you. It depends on the type of trust and your interest in it.

Life-lease: Seniors who paid a lump sum for the right to occupy a residential unit for life or at least 10 years may apply for the OSHPTG. The property tax amount reasonably applicable to the residence counts as eligible property tax; report it on Line 61120 of Form ON-BEN.

Other trust-held property: The available program guidance does not establish whether a beneficial interest, discretionary trust, alter-ego trust, or joint spousal trust meets the ownership test. Confirm the specific arrangement with the CRA before claiming.

If your home is in a trust, have the trust document and a letter from the trustee confirming your occupancy rights available when you ask the CRA about eligibility.

Mobile Homes and Land-Lease Communities

Seniors who own a mobile home but lease the underlying lot face a specific filing challenge. You can't simply enter your lot lease payments as "rent" on Line 61100 — the CRA doesn't treat the site lease as equivalent to residential rent for OEPTC purposes.

Instead, the filing works like this:

• Property taxes on the mobile home itself: Enter on Line 61120. Many municipalities assess mobile homes separately from the lot, and you'll receive a property tax bill for the home.
• Property taxes attributable to the leased lot: If the park owner pays property taxes on the lot and passes a portion to you through your lease, that portion also goes on Line 61120 — not as rent.
• Lot lease payments beyond the tax pass-through: These are neither rent nor property taxes for ON-BEN purposes. They don't count.

For the OSHPTG, the key question is whether you "own" the home. If you hold title to the mobile home itself (even if the lot is leased), you meet the ownership test. If the park technically owns the structure and you're only leasing the unit, you're a renter — claim rent on Line 61100 instead.

Mobile home owners in land-lease communities frequently miss the OSHPTG because they assume they're renters. If you own the physical structure and pay property taxes on it, you're an owner for CRA purposes.

Co-Operative Housing

Members of non-profit housing co-operatives occupy a unique position. You don't hold title to a specific unit — the co-op corporation owns the entire property. You hold a membership share that gives you the right to occupy your unit.

Non-equity co-ops: If you don't own an equity stake in the unit, you're treated as a renter for provincial credit purposes. Your monthly housing charges (which cover the co-op's property taxes, maintenance, and operations) go on Line 61100 as rent. You claim the OEPTC but not the OSHPTG.

Equity co-ops: A resident may qualify if they have an ownership interest in the co-op and can provide proof of their share of property tax paid. Common expenses and utility charges do not count as property tax.

The practical effect for most co-op seniors: you get the OEPTC (20% of housing charges as occupancy cost) but not the OSHPTG ($500 grant). The monthly charges in many non-profit co-ops are below market rent, which means the 20% OEPTC factor produces a modest amount — but it's still worth claiming.

Filing Tips for Non-Standard Housing

Whichever arrangement applies to you, keep documentation that proves your occupancy and the nature of your interest:

• Trust documents and any letter confirming your occupancy rights
• Mobile home title or registration
• Property tax bills showing the home or lot assessment
• Co-op membership agreement showing monthly charges

The CRA won't ask for these at filing time, but they may request them during a post-assessment review. The six-year retention rule applies.

For worked examples covering each housing type — including which ON-BEN lines to complete and how to calculate your OEPTC — see the Ontario Property Tax Relief for Seniors guide.

See more Ontario guides →