What is the Ontario Trillium Benefit and how do I apply?

The Ontario Trillium Benefit (OTB) is a monthly provincial payment that combines three credits: the Ontario Energy and Property Tax Credit (OEPTC), the Northern Ontario Energy Credit (NOEC), and the Ontario Sales Tax Credit (OSTC). It helps lower-income Ontario residents offset energy costs, property tax (or rent), and a share of the provincial sales tax component of HST.

You apply for the OTB by completing Form ON-BEN on your Ontario personal tax return (T1). There is no separate application form — the completed ON-BEN triggers the OTB calculation. CRA administers the OTB on behalf of Ontario and pays it out monthly, usually starting in July following the tax year.

Eligibility depends on your income, rent or property tax paid, and whether you qualify for any of the three component credits. You must have been an Ontario resident on December 31 of the tax year. Renters who paid rent for a principal residence in Ontario are eligible for the property tax portion because the province assumes a portion of rent covers property tax.