Ontario Trillium Benefit for Newcomers (2026 Benefit Year)

Key takeaways

OTB = Ontario energy and property tax credit + Northern Ontario energy credit + Ontario sales tax credit
2026 maximums: $1,307 energy and property tax credit (ages 18 to 64), $1,488 (65+), $378 sales tax credit per person
For payments from July 2026 to June 2027, you must have lived in Ontario on December 31, 2025 and filed your 2025 return
Paid on the 10th of each month; $500 a year or less comes as one payment in July
Newcomers who arrived in 2026 usually start with the 2027 benefit year

What is the Ontario Trillium Benefit?

The OTB is paid by the Canada Revenue Agency (CRA) for the Government of Ontario. It combines three credits:

Credit	What it helps with	2026 maximum	How you apply
Ontario energy and property tax credit (OEPTC)	Rent or property tax and energy costs	$1,307 (ages 18 to 64); $1,488 (65+)	Form ON-BEN with your tax return
Northern Ontario energy credit (NOEC)	Higher energy costs in Northern Ontario	$189 (single); $290 (couples and single parents)	Form ON-BEN with your tax return
Ontario sales tax credit (OSTC)	Sales tax	$378 for each adult and each child	No form; the CRA uses your return

The 2026 benefit year runs from July 2026 to June 2027. It is based on your 2025 return.

When can a newcomer start getting it?

For the OEPTC, the CRA says: “You must be a resident of Ontario on December 31, 2025, to be eligible for the 2026 OEPTC payments.” Ontario.ca uses the same date for all three credits.

You moved to Ontario	Benefit year you can start	Return and ON-BEN to file
During 2025 (living there on December 31, 2025)	2026 (July 2026 to June 2027)	2025 return
During 2026 (living there on December 31, 2026)	2027 (July 2027 to June 2028)	2026 return

The Ontario sales tax credit is also listed on Form RC151 as a related program the CRA checks when a newcomer applies for the Canada Groceries and Essentials Benefit. It is paid separately from the CGEB, as part of the OTB. See how to fill out RC151.

Who qualifies for each part?

Ontario energy and property tax credit

Resident of Ontario on December 31, 2025.
18 or older, or had a spouse or partner, or a parent living with your child.
In 2025 you paid rent or property tax for your main home in Ontario, lived on a reserve, or lived in a public long-term care home. Students in a college or university residence get a small fixed amount ($25 is used for the property tax part).

Northern Ontario energy credit

Lived on December 31, 2025 in Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay or Timiskaming.
Same age and housing rules as the OEPTC.

Ontario sales tax credit

Resident of Ontario on December 31, 2025.
19 or older before June 1, 2027, or had a spouse or partner, or a parent living with your child.

Worked example: a renter in Toronto

Amina is 30, single, with no children. She moved to Toronto in March 2025. In 2025 she paid $18,000 rent ($1,500 a month). Her 2025 adjusted family net income was $35,000, all income worldwide. This follows the CRA’s 2026 OEPTC calculation sheet for single people.

Occupancy cost: 20% × $18,000 = $3,600.
Energy part: the lesser of $3,600 and $290 = $290.
Property tax part: 10% × $3,600 = $360 (under the $944 cap), plus $73 = $433.
Credit before income test: $290 + $433 = $723.
Income reduction: 2% × ($35,000 − $29,047) = $119.06.
OEPTC: $723 − $119.06 = $603.94.

Her OSTC: $378 minus 4% × ($35,000 − $29,047) = $378 − $238.12 = $139.88. Total OTB: $743.82 for July 2026 to June 2027. That is over $500, so she gets about $61.99 a month, unless she chose one payment in June 2027.

Keep rent receipts. You do not send them with the return, but the CRA can ask for them.

Which situation fits you?

Situation	Parts you may get
Renter in southern Ontario, low or moderate income	OEPTC and OSTC
Renter in Thunder Bay or Sudbury districts	OEPTC, NOEC and OSTC
Student in a designated college or university residence	Small OEPTC amount for that time, plus OSTC if eligible
Living with family and paying no rent	Usually OSTC only (no rent or property tax paid)
Homeowner aged 65 or older	OEPTC (up to $1,488) and OSTC; you may also apply for the Ontario Senior Homeowners’ Property Tax Grant on ON-BEN

The OSTC is reduced by 4% of adjusted family net income over $29,047 for a single person with no children. For a single parent or a couple, the reduction starts at $36,309. Each adult and child in the family counts for $378.

How to apply with Form ON-BEN

File your tax return for the year before (your 2025 return for the 2026 benefit year). The deadline for the 2025 return was April 30, 2026.
Fill out Form ON-BEN, Application for the 2026 Ontario Trillium Benefit and the Ontario Senior Homeowners’ Property Tax Grant. Tax software asks the questions for you, such as the rent or property tax you paid in Ontario.
The OSTC needs no form. The CRA uses your return.
Set up direct deposit. If you already get CRA payments by direct deposit, the OTB comes the same way.

New to filing? Start with your first tax return and the first return checklist.

When is the OTB paid?

The yearly amount is usually split into 12 payments on the 10th of each month, from July to June.

Payment dates for July to December 2026: July 10, August 10, September 10, October 9, November 10 and December 10, 2026.
$500 a year or less: one payment in the first month, usually July.
More than $500: monthly, or one payment on June 10, 2027 if you chose that on your 2025 return.
$2.00 or less: no payment. $2.01 to $10.00: one payment of $10.

If a payment does not arrive, wait 10 working days before you contact the CRA.

Common mistakes

Not filling out ON-BEN. Without it, you miss the energy and property tax credit even if you paid rent all year.
Claiming rent for a home not subject to property tax. Eligible rent is for your main home in Ontario that is subject to municipal or school property tax.
Not filing because you had no income. You must file every year to keep getting the OTB.
Leaving out foreign income. Your family net income includes world income while you were a resident. Wrong income means a wrong payment.
Missing the Ontario child benefit. It is a separate payment, made with the Canada Child Benefit. See the Canada Child Benefit guide.

Moving to Ontario soon? Compare programs in provincial credits and benefits by province.

Common questions

I moved to Ontario in 2026. When do I get the OTB?

If you live in Ontario on December 31, 2026, you can apply on your 2026 return (with ON-BEN) for the 2027 benefit year, paid from July 2027.

Do I need receipts for rent?

You do not send them with your return, but keep them. The CRA may ask to see them later.

Do international students get the OTB?

Students who are tax residents of Ontario and meet the rules can. Students in a designated residence get a small fixed amount for the property tax part.

Why did I get one payment instead of monthly?

If your yearly OTB is $500 or less, the CRA pays it in one payment in July.

Do I have to file every year?

Yes. The CRA says you must file your return each year to keep getting the OTB, even if you have no income to report.

Sources

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.

Ontario Trillium Benefit for newcomers: who qualifies and how to apply