ON-BEN Explained for 2025: Ontario Trillium Benefit, Income Limits, and Who Should Claim

ONBEN

• This is the low income credit for rent expense or property tax paid only for residents of ontario 

• Questions to answer with the blog

  • Who should claim between 2 spouses (low income or higher income) - does it make a difference who claims

  • What is the income limit when the credit disappears 

• Update the below for 2025 rates

The Ontario Trillium Benefit (OTB) is a tax-free payment designed to assist low- to moderate-income Ontario residents with energy costs, property taxes, and sales taxes. It combines three credits into a single monthly payment:​

• Ontario Energy and Property Tax Credit (OEPTC)

• Ontario Sales Tax Credit (OSTC)

• Northern Ontario Energy Credit (NOEC) (for residents of Northern Ontario)

  
  

Eligibility and Income Thresholds for the 2024 Benefit Year (July 2024 – June 2025):

Your eligibility and the amount you receive depend on your adjusted net income, family status, and the specific credits for which you qualify. Below are the income thresholds and maximum annual credits for each component:​

1. Ontario Sales Tax Credit (OSTC): what is the eligiliiyt? Just income?

• Maximum Annual Credit: $360 per person.​

• Income Thresholds:

  • Single Individuals: Credit reduces when adjusted net income exceeds $27,729 and is eliminated at higher income levels.​

  • Families (including single parents): Reduction starts when adjusted family net income surpasses $34,661.​

    
    

2. Ontario Energy and Property Tax Credit (OEPTC): -  what is the eligiliiyt? Just income?

• Maximum Annual Credit:

  • $1,248 for individuals aged 18 to 64.​Ontario

  • $1,421 for individuals aged 65 and older.​

  • $277 if you live on a reserve or in a public long-term care home.​Ontario

  • $25 for time spent in a designated college, university, or private school residence in 2023.​Ontario+1H&R Block Support+1

    
    

• Income Thresholds:

  • Single Individuals: Credit starts to reduce when adjusted net income exceeds $27,729.​

  • Families (including single parents): Reduction begins when adjusted family net income surpasses $34,661.​

    
    

3. Northern Ontario Energy Credit (NOEC): - Shorter -  what is the eligiliiyt? Just income?

• Maximum Annual Credit:

  • $180 for single individuals.​

  • $277 for families.​SOSCIP+2H&R Block Support+2Ontario+2

• Income Thresholds:

  • Single Individuals: Reduction starts when adjusted net income exceeds $42,580.​

  • Families (including single parents): Credit begins to reduce when adjusted family net income surpasses $54,746.

    
    

These figures are based on the 2024 benefit year and are subject to change. For the most current information and to estimate your specific entitlement, you can use the CRA's Child and Family Benefits Calculator.​Ontario

To apply for the OTB, file your annual income tax return and complete the ON-BEN Application Form included in your tax return package. The Canada Revenue Agency will assess your eligibility based on the information provided.​

Understanding these income thresholds can help determine your eligibility for the OTB and its components, ensuring you receive the financial support you're entitled to.