ON-BEN - Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant

Entering this Amount (from Forms):

Completing the ON-BEN - Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant

Effective July 2012, payments of the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit (OEPTC), and Northern Ontario Energy Credit will be combined into a single benefit payment called the Ontario Trillium Benefit and delivered on a monthly basis.

It's important to know that the 2011 Ontario Provincial return will no longer show a credit received for Rent/Property Tax paid. The Ontario Trillium Benefit will be paid out monthly if applicable. If your tax refund is less than in prior years, with all other things being equal, the Lack of the Sales/Property Tax Credit is likely the reason.

  1. From the Provincial tab, select Get Organized.
  2. Or click Take Me There to go there now.
  3. On the Provincial Profile step, select all the checkboxes that apply. If you are applying for the OSHPTG, OEPTC or the NOEC, check the following checkboxes:
    • Ontario Senior Homeowners' Property Tax Grant
    • Ontario Rent and Property Tax payments
    • Apply for the 2012 Ontario Energy and Property Tax Credit and Northern Ontario Energy Credit
  4. Enter the requested information on the screens that follow.
  5. If you are applying for the OSHPTG, OEPTC or the NOEC, check the following checkbox:
    • 2012 Ontario Energy and Property Tax Credit, line 6118
    • 2012 Northern Ontario Energy Credit, line 6119
    • 2012 Ontario Senior Homeowners' Property Tax Grant, line 6113
  6. If you resided in a student residence in 2011, check the checkbox beside line 6114.
  7. If you had a qualified dependant in 2011, check the checkbox beside line 6099.
  8. If you were involuntarily separated from your spouse or common-law partner for medical reasons in 2011, check the checkbox beside line 6089.

For more information on the Trillium benefit, see the TurboTax Support site.

Most of the information for this form is filled in automatically, based on information you enter elsewhere.

Entering this Amount (from Interview):

Completing the ON-BEN - Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant

Effective July 2012, payments of the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit (OEPTC), and Northern Ontario Energy Credit will be combined into a single benefit payment called the Ontario Trillium Benefit and delivered on a monthly basis.

It's important to know that the 2011 Ontario Provincial return will no longer show a credit received for Rent/Property Tax paid. The Ontario Trillium Benefit will be paid out monthly if applicable. If your tax refund is less than in prior years, with all other things being equal, the Lack of the Sales/Property Tax Credit is likely the reason.

  1. From the Provincial tab, select Get Organized.
  2. Or click Take Me There to go there now.
  3. On the Provincial Profile step, select all the checkboxes that apply. If you are applying for the OSHPTG, OEPTC or the NOEC, check the following checkboxes:
    • Ontario Senior Homeowners' Property Tax Grant
    • Ontario Rent and Property Tax payments
    • Apply for the 2012 Ontario Energy and Property Tax Credit and Northern Ontario Energy Credit
  4. Enter the requested information on the screens that follow.
  5. If you are applying for the OSHPTG, OEPTC or the NOEC, check the following checkbox:
    • 2012 Ontario Energy and Property Tax Credit, line 6118
    • 2012 Northern Ontario Energy Credit, line 6119
    • 2012 Ontario Senior Homeowners' Property Tax Grant, line 6113
  6. If you resided in a student residence in 2011, check the checkbox beside line 6114.
  7. If you had a qualified dependant in 2011, check the checkbox beside line 6099.
  8. If you were involuntarily separated from your spouse or common-law partner for medical reasons in 2011, check the checkbox beside line 6089.

For more information on the Trillium benefit, see the TurboTax Support site.

Most of the information for this form is filled in automatically, based on information you enter elsewhere.

The CRA Provincial Guide says...

ON-BEN - Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant

Read the information about each of the payments in the Ontario forms book to see if you are eligible.

Complete the application areas that apply to you.

If you were married or living in a common-law relationship on December 31, 2011, the same spouse or common-law partner has to apply for these payments for both of you (with the exception of the Ontario sales tax credit).

Attach this completed form to your tax return.

The payments for these claims will be issued separately from your tax refund.

File your tax return

File your tax return

You (and your spouse or common-law partner) should file your 2011 return(s) by April 30, 2012 to ensure timely delivery of payments. The information you provide on your 2011 return(s) will determine how much you will get.

Report to the Canada Revenue Agency (CRA) any changes to your status (for example, birth, marriage, separation) that happen after filing your 2011 return.

Form ON-BEN - Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant

Form ON-BEN - Application for the 2012 Ontario Trillium Benefit and the Ontario Senior Homeowners' Property Tax Grant

To receive the Ontario Trillium Benefit and/or the Ontario senior homeowners’ property tax grant, you must apply for them by completing and attaching Form ON-BEN to your 2011 return.

Note: You are no longer required to calculate your adjusted family net income. The calculation has been removed from Form ON-BEN.

Did you have a spouse or common-law partner in 2011?

Did you have a spouse or common-law partner in 2011?

If you were married or living in a common-law relationship on December 31, 2011, the same spouse or common-law partner has to apply for the Ontario energy and property tax credit, the Northern Ontario energy credit and the Ontario senior homeowners' property tax grant for both of you. If only one spouse or common-law partner is 64 years of age or older on December 31, 2011, that spouse or common-law partner has to apply for these credits and grant for both of you.

Note: Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the "Identification" area of your return.

If you and your spouse or common-law partner occupied separate principal residences for medical reasons on December 31, 2011, you can apply for the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario senior homeowners’ property tax grant (if eligible) either individually or as a couple. If you and your spouse or common-law partner are applying individually, place a tick beside box 6089 in Part A of Form ON-BEN and enter his or her address under “Involuntary separation” in Part C on the back of the form.

If you and your spouse or common-law partner were separated or divorced on December 31, 2011, you must apply separately for the payments.

Other circumstances

Other circumstances

An individual who died on or before December 31, 2011 cannot receive these payments.

You may not be eligible for a payment if you are confined to a prison or a similar institution at the beginning of the payment month and you were there for more than 90 days.

If you were bankrupt in 2011, file your Form ON-BEN with the post-bankruptcy return you file for the tax year ending December 31, 2011. Your payments will be based on your net income for the pre- and post-bankruptcy periods.

If you completed Form RC310, Election for Special Relief for Tax Deferral Election on Employee Security Options, this may affect the calculation of your payments. Call the CRA at 1-800-959-8281 for more information.

Ontario Trillium Benefit

Ontario Trillium Benefit

The Ontario Trillium Benefit (OTB) includes the Ontario sales tax credit, the Ontario energy and property tax credit, and the Northern Ontario energy credit. The payments of these three credits will be combined and delivered on a monthly basis to better align the timing of the assistance with the expenses that people face. You must apply and be eligible for at least one of these credits to receive the OTB. Refer to the information about the credits provided below to find out more about eligibility requirements.

Ontario sales tax credit

Ontario sales tax credit

The Ontario sales tax credit (OSTC) helps low- to moderate-income individuals, 19 years of age and older, and families, including single parents, with the sales tax they pay.

As of July 2012, the OSTC will be paid monthly as part of the Ontario Trillium Benefit. You must be a resident of Ontario at the beginning of a month to receive that month’s payment.

To get the OSTC, you (or your spouse or common-law partner) must apply for the GST/HST credit on your (or your spouse's or common-law partner's) tax return. For more information about the OSTC, see Booklet RC4210, GST/HST Credit.

Tip: If you will turn 19 before June 1, 2013, and otherwise qualify, you should apply for the 2012 OSTC on your 2011 return. If you are entitled, you will be issued your first payment after you turn 19.

Ontario energy and property tax credit

Ontario energy and property tax credit

The Ontario energy and property tax credit (OEPTC) helps low- to moderate-income Ontario residents with the sales tax on energy and with property taxes.

As of July 2012, the OEPTC will be paid monthly as part of the Ontario Trillium Benefit. You must be a resident of Ontario at the beginning of a month to receive that month’s payment.

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.

Energy component

Energy component
You may be eligible for the energy component if:
  • you were a resident of Ontario on December 31, 2011, and one of the following conditions applies:
    • you will be 18 years of age or older before June 1, 2013;
    • you had a spouse or common-law partner on December 31, 2011; or
    • you live with your child at the beginning of a payment month; and
  • for 2011, at least one of the following conditions applies:
    • rent or property tax for your principal residence (as defined on this page) was paid by or for you;
    • you lived in a public long-term care home in Ontario and an amount for accommodation was paid by or for you; or
    • you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve.

you lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve. Enter these amounts paid for your principal residence in Part A of Form ON-BEN.

Property tax component

Property tax component
You may be eligible for the property tax component if:
  • on December 31, 2011, you were a resident of Ontario and:
    • you will be 18 years of age or older before June 1, 2013;
    • you had a spouse or common-law partner on December 31, 2011; or
    • you live with your child at the beginning of a payment month; and
  • for 2011, rent or property tax on a principal residence was paid by or for you, or you lived in a designated Ontario university, college, or private school residence.

The OEPTC is not provided automatically. To receive this credit, you have to apply for it by completing and attaching Form ON-BEN to your 2011 tax return. If you meet the eligibility requirements, place a tick beside box 6118 and complete Parts A and B of Form ON-BEN.

Tip: If you will turn 18 before June 1, 2013, and otherwise qualify, you should apply for the 2012 OEPTC on your 2011 return. If you are entitled, you will be issued your first payment after you turn 18.

Amounts paid for a principal residence

Amounts paid for a principal residence

Enter the information in Part A of Form ON-BEN that covers the period in 2011 that you lived in your principal residence in Ontario.

If you were a homeowner, enter the property tax paid in Ontario on your principal residence in 2011 beside box 6112.

If you rented, enter the rent paid in Ontario on your principal residence in 2011 beside box 6110.

If you were a farmer, enter either the property tax paid for your principal residence and one acre of land beside box 6112 or the rent paid for your principal residence and one acre of land beside box 6110.

If you owned and occupied a non-seasonal mobile or modular home, the amount to enter beside box 6112 is the combined total of the property tax you paid for your home plus the property tax that your landlord/site owner paid for the lot you leased.

If the landlord does not provide a breakdown of the property tax paid for the lot, and you do not have an assessment for the lot from the Municipal Property Assessment Corporation, you can estimate the property tax based on the fees paid to your landlord/site owner for the lot. It would be reasonable to take 20% of the fees and add that amount to any property tax paid on the mobile home.

If you rented a non-seasonal mobile home which you did not own, the amount to enter beside box 6110 is the amount of rent paid to your landlord.

If you lived in a private long-term care home, hospital, group home, chronic care facility, or a similar institution, and the institution paid full municipal and school taxes, enter your rent beside box 6110.

If you lived in a public long-term care home and the institution did not pay full municipal and school taxes, enter your accommodation costs beside box 6123.

A long-term care home can include a nursing home or a municipal, First Nations, or charitable home for the aged.

If the institution does not break down the cost of room and board (meals, laundering or other services) on your receipt, you can claim an amount of up to 75% of your total payments as rent beside box 6110 or accommodation costs beside box 6123, as applicable.

If you lived in a designated Ontario university, college, or private school residence, place a tick beside box 6114; you will get $25 for the property tax component of the OEPTC for the part of the year that you lived in that residence. If rent and/or property tax was paid by or for you for part of the year, enter the total amount paid beside box 6110 and/or box 6112, as applicable. To find out if your residence is designated, contact the Ontario Ministry of Revenue by visiting www.ontario.ca/revenue or call one of the numbers listed under “For more information” below.

Your property tax and rent cannot include amounts such as:
  • rent paid for a principal residence that is not subject to municipal and school tax;
  • payments to relatives or friends who are not reporting the payments as rental income on their returns;
  • property tax or rent paid on part of a home you used for rental or business purposes; or
  • property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent on your principal residence for the same period.

If you and your spouse or common-law partner lived together on December 31, 2011, enter the total rent or property tax paid during the year, including amounts paid by each spouse or common-law partner during a period of separation.

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2011, enter your share of the rent or property tax for the part of the year before the separation, plus your own rent or property tax after the separation.

If you shared a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the rent or property tax you paid for the year.

Supporting documents – Whether you are filing electronically or filing a paper return, keep all of your property tax or rent receipts in case we ask to see them at a later date.

To estimate the amount of OEPTC to which you may be entitled, use the calculator at www.cra.gc.ca/benefits-calculator.

Northern Ontario Energy Credit

Northern Ontario Energy Credit

The Northern Ontario Energy Credit (NOEC) helps low- to moderate-income Northern Ontario residents with the higher energy costs the face living in the north.

As of July 2012, the NOEC will be paid monthly as part of the Ontario Trillium Benefit. You must be a resident of Northern Ontario at the beginning of a month to receive that month’s payment.

You may be eligible for the NOEC if:
  • you were a resident of Northern Ontario on December 31, 2011, and one of the following conditions applies:
    • you will be 18 years of age or older before June 1, 2013;
    • you had a spouse or common-law partner on December 31, 2011; or
    • you live with your child at the beginning of a payment month; and
  • for 2011, at least one of the following conditions applies:
    • rent or property tax on your principal residence was paid by or for you
    • you lived in a public long term care home in Ontario and an amount for accommodation was paid by or for you; or
    • you lived on a reserve in Ontario and home energy costs (for example, electricity, heat) were paid by or for you for your principal residence on the reserve.

Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, or Timiskaming.

To receive the 2012 credit, you have to apply for it by completing and attaching Form ON-BEN to your 2011 tax return. If you meet the elegibility requirements, place a tick beside box 6119 and complete Parts A and B of Form ON-BEN.

To estimate the amount of NOEC to which you may be entitled, use the calculator at www.cra.gc.ca/benefits-calculator.

2012 Ontario senior homeowners' property tax Grant

2012 Ontario senior homeowners' property tax Grant

You can apply for the 2012 Ontario senior homeowners' property tax grant (OSHPTG) if, on December 31, 2011:
  • you were 64 years of age or older; and
  • you owned and occupied a principal residence in Ontario, for which you or someone on your behalf paid property tax for 2011

The OSHPTG is not provided automatically. To receive this grant, you have to apply for it by completing and attaching Form ON-BEN to your 2011 tax return.

If you meet the eligibility requirements, place a tick beside box 6113 and enter your total property tax paid for 2011 in box 6112. Complete Part B of the form.

Your grant for 2012 will be based on the information you provide on your 2011 tax return. You should receive your grant within four to eight weeks after you receive your 2011 notice of assessment.

Tip:

You may be eligible for both the OSHPTG and the OEPTC.

If you were eligible for the grant for 2011 but forgot to claim it when you filed your 2010 return, it is not too late. To apply for it, you must request an adjustment to your 2010 return. For more information, read the section entitled "How do you change a return?" in the General Income Tax and Benefit Guide.

To estimate the amount of the OSHPTG to which you may be entitled, use the calculator at www.cra.gc.ca/benefits-calculator.

For more Information

If you have questions about your income tax return, visit the CRA's Web site at http://www.cra.gc.ca or call the CRA at 1-800-959-8281.

To get forms, visit the CRA Web site at http://www.cra.gc.ca/forms or call 1-800-959-2221.

If you have questions about your Ontario credit and benefit payments go to www.cra.gc.ca/benefits, or call the CRA at 1-877-627-6645.

If you have specific policy or program-related questions about Ontario tax and credits, go to www.ontario.ca/revenue or contact the Ontario Ministry of Revenue at 1-866-ONT-TAXS (1-866-668-8297), or by teletypewriter (TTY) at 1-800-263-7776.

Related information
ON428 - Ontario Tax
ON479 - Ontario Credits