What is the Ontario Trillium Benefit and who qualifies?

The Ontario Trillium Benefit (OTB) is a provincial benefit 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 is delivered monthly (or as a lump sum if the annual amount is small) and is designed to help lower- and middle-income Ontarians with energy costs, property taxes, and sales tax.

To receive the OTB, you must file your T1 return and complete Schedule ON-BEN. Eligibility depends on your income, marital status, and whether you paid rent or property taxes in Ontario in the prior year (for OEPTC). The sales tax credit portion is available to most Ontario residents at lower income levels regardless of rental or property-tax payments.

The benefit is income-tested — the amount phases out as your income rises, and at higher incomes it may be reduced to zero. Payments are based on your prior year's tax return, so filing on time every year is important to ensure you receive what you are entitled to. If you are unsure whether you qualify, reviewing the current CRA eligibility thresholds for each component will clarify the picture.