Ontario Trillium Benefit: what it pays and who qualifies

What is the Ontario Trillium Benefit?

The Ontario Trillium Benefit is a provincial payment that the Canada Revenue Agency (CRA) administers for Ontario. It is not a program of its own; it is the delivery vehicle for three separate credits, which the CRA calculates one by one, adds together and pays as a single deposit.

The OTB is aimed at low- and moderate-income residents. It helps with sales tax, with the property tax that is built into rent or paid directly by homeowners, and, in the north, with higher home energy costs. The 2026 OTB is paid from July 2026 to June 2027 and is calculated from your 2025 income tax and benefit return (CRA, Province of Ontario).

Which three credits make up the OTB?

The energy and property tax credit is usually the largest piece and depends on the rent or property tax you paid. Its rules, including the 20% of rent formula, are explained on the Ontario energy and property tax credit page. The northern credit is only for people in ten northern districts; see the Northern Ontario energy credit page for the list.

How much is the Ontario Trillium Benefit amount for a typical renter?

The OTB amount depends on your rent or property tax, your adjusted family net income and where you live. The example below applies the CRA's 2026 calculation sheets to one person.

Worked example: single renter in Toronto

Priya is 30, single with no children, and paid $1,500 a month in rent in 2025 ($18,000 for the year). Her 2025 net income was $35,000.

1. Occupancy cost: 20% of $18,000 rent = $3,600.
2. Energy component: the lesser of $3,600 and $290 = $290.
3. Property tax component: 10% of $3,600 = $360, plus $73 = $433.
4. Energy and property tax credit before income test: $290 + $433 = $723. Income over $29,047 is $5,953; 2% of that is $119.06. OEPTC = $603.94.
5. Sales tax credit: $378 minus 4% of $5,953 ($238.12) = $139.88.
6. Total OTB: $603.94 + $139.88 = $743.82 for the year, or about $61.99 a month.

If Priya had lived in Greater Sudbury instead, she would also qualify for the full $189 northern credit, because her income is below $50,833. Her OTB would rise to $932.82, about $77.74 a month.

Who meets the Ontario Trillium Benefit eligibility rules?

You qualify for the OTB if you are entitled to at least one of its three credits. Each credit has its own tests, but they share a common core.

• You lived in Ontario on December 31, 2025, the date the CRA uses for the energy and property tax and northern credits.
• You are 18 or older before June 1, 2027, or you have a spouse or common-law partner, or you are a parent living with your child. The sales tax credit uses a similar test with age 19.
• For the OEPTC and NOEC, you paid rent on a home subject to Ontario property tax, paid property tax, paid for a public or non-profit long-term care home, or paid home energy costs on a reserve in 2025.
• You filed a 2025 income tax and benefit return. The CRA says you must file every year to keep getting the OTB, even with no income.

Should you take the OTB monthly or as one payment?

Most people receive the OTB monthly: the CRA divides the annual amount by 12 and pays it on the 10th from July to June. Two rules change that.

If your annual OTB is $500 or less, you have no choice: it is paid in one lump sum in July. If it is over $500, you can tick box 61060 on Form ON-BEN to wait and receive the whole year on June 10, 2027. The single payment suits people who want a savings-style lump sum; monthly suits anyone who uses the money for rent or bills. If you move out of Ontario during the year, the CRA cancels a single-payment choice. The exact 2026 deposit days are on the OTB payment dates calendar.

After the October 9 deposit, the next 2026 payments are November 10 and December 10. The CRA has not posted the January to June 2027 dates yet; they follow the same rule, the 10th of the month or the last working day before it when the 10th falls on a weekend or holiday. Two smaller rules also apply: an annual amount of $2 or less is not paid, and an amount over $2 but under $10 is raised to $10. The single-payment choice for this benefit year can only be made when you first file your 2025 return, and the deadline for that is December 31, 2026; if you change your mind, call the CRA at 1-877-627-6645 to switch to monthly payments.

How do you apply for the Ontario Trillium Benefit with Form ON-BEN?

You apply by completing Form ON-BEN, Application for the 2026 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant, and filing it with your 2025 return. Tax software shows it as part of the Ontario section.

1. Enter the rent or property tax you paid in 2025 for your main home in Ontario, with the landlord or municipality name.
2. If you lived in a designated university or college residence, tick the student residence box; you get a flat $25 toward the occupancy cost.
3. Enter long-term care accommodation costs or energy costs on a reserve, if they apply.
4. Tick the northern box if your main home was in a Northern Ontario district on December 31, 2025.
5. Decide whether to tick box 61060 for the June 2027 single payment.
6. File the return. Keep rent receipts and property tax bills; the CRA does not need them with the return but can ask later.

If you forgot Form ON-BEN, you can still claim. The CRA lets you change a return for any of the 10 previous calendar years using Form T1-ADJ or My Account, and back payments follow once it reassesses. If your return is assessed after June 19, 2026, the CRA expects the first payment 4 to 8 weeks after assessment.

What is an OTB notice from the CRA?

An OTB notice is the letter the CRA sends when it calculates your Ontario Trillium Benefit. The CRA says it sends one when it assesses your return and finds you entitled to the benefit, and it also sends a notice if it cancels a single-payment choice because you moved out of Ontario, became bankrupt, died or were incarcerated for 90 days or more. The OTB is not part of your tax assessment, which is why your return does not show the amount: the CRA works it out separately from your 2025 return and Form ON-BEN.

Why does my OTB notice show an amount owing?

An amount owing means the CRA recalculated an earlier OTB period and found you were paid more than you were entitled to, usually because a reassessment or new information changed the income, family or rent figures it used. The CRA charges no interest on OTB overpayments. Your OTB is also used first to pay any debt you owe the CRA or its partners, including family support arrears, so a deposit can be reduced or kept until the debt is paid. Repayment options are on benefit overpayment.

If a figure on the notice is wrong, correct the return it came from with My Account or Form T1-ADJ. OTB questions go to the CRA at 1-877-627-6645; the Province of Ontario answers tax policy questions at 1-866-668-8297 and warns that it never sends texts asking for personal information or offering a tax credit or refund.

How does the OTB fit with other Ontario benefits?

The OTB is separate from the Ontario Child Benefit, which comes with the CCB, and from GAINS, the seniors' top-up paid near the 25th. A low-income senior who rents can therefore see an OTB deposit on the 10th and a separate GAINS deposit later in the same month. The Ontario benefit payment dates hub shows how they line up.