From the Canada Revenue Agency GuideThese credits are no longer paid as part of the tax refund. As of tax year 2013 these ontario credits are paid as part of the Ontario Trillium Benefit. You still need to complete the ON-BEN form including setting line 6113, 6118 and/or 6119.
Here is more information from the CRA guide regarding the OntarioTrillium Benefit:
From the Canada Revenue Agency GuideThe 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 are combined and delivered on a monthly basis to better align the timing of the assistance with the expenses that people face. You must be eligible for at least one of these credits to receive the OTB.
The 2016 OTB payments, calculated based on the information provided on your (and your spouse's or common law partner's) 2015 return(s) and Form ON-BEN, will be issued monthly from July 2016 to June 2017. However, you can choose to wait until June 2017 to get your 2016 OTB entitlement in one payment at the end of the benefit year instead of receiving it monthly from July 2016 to June 2017. Tick box 6109 on Form ON-BEN to make this choice.
If your 2016 OTB is $360 or less, the above election does not apply and your entitlement will be issued in one payment in July 2016.
You may not be eligible for a payment if you are confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.
To estimate the amount of OTB you may be entitled to, use the calculator.
The OSTC helps low- to moderate-income individuals, 19 years of age and older, and families, including single parents, with the sales tax they pay.
The OSTC is paid as part of the OTB. You must be a resident of Ontario at the beginning of a month to receive that month's payment.
You do not need to apply for the OSTC when you file your tax return. The Canada Revenue Agency will determine your eligibility and tell you if you are entitled to receive the credit. For more information about the OSTC, see Booklet RC4210, GST/HST Credit.
If you will turn 19 before June 1, 2017, and otherwise qualify, you should file your 2015 return. If you are entitled, you will be issued your first payment after you turn 19.
The OEPTC helps low- to moderate-income Ontario residents with the sales tax on energy and with property taxes.
The OEPTC is paid as part of the OTB. You must be a resident of Ontario at the beginning of a month to receive that month's payment.
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 2015 tax return.
There are two components to the OEPTC: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.
If you meet the eligibility requirements for either component (as described below), place a tick beside box 6118 and complete Parts A and B on the back of Form ON-BEN.
You may be eligible for the energy component if:
You may be eligible for the property tax component if:
If you will turn 18 before June 1, 2017, and otherwise qualify, you should apply for the 2016 OEPTC on your 2015 return. You will be issued the payments for the months after you turn 18. For example, if you turn 18 years of age on May 15, 2017, you will be eligible for the 2016 OEPTC payment that is issued in June 2017.
A principal residence is a housing unit in Ontario that you usually occupy during the year. For example, it can be a house, apartment, condominium, hotel or motel room, mobile home, or rooming house.
If you were a homeowner, enter the total amount of property tax paid for your principal residence in Ontario for 2015 beside box 6112.
If you rented, enter the total amount of rent paid for your principal residence in Ontario for 2015 beside box 6110.
If you did not own your principal residence and it was not held in trust for you, and an amount for property tax was paid by or for you to the owner for that residence, enter beside box 6110 the amount of property tax that was paid to the owner and that you have not already used in calculating the amount of rent that you paid.
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 mobile home, enter beside box 6112 the total of the property tax 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 mobile home and your landlord paid property tax for the home or for the lot, enter beside box 6110 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 as 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 you also lived somewhere else in Ontario for part of the year and rent and/or property tax was paid by or for you, enter the amount paid beside box 6110 and/or box 6112, as applicable. To find out if your residence is designated, go to Ontario Ministry of Finance or call the Ontario Ministry of Finance at one of the numbers listed under For more information.
If you lived on a reserve, enter the total amount paid for energy (for example, electricity, heat) for your principal residence on a reserve in Ontario for 2015 beside box 6121.
Your property tax and rent cannot include amounts such as:
If you and your spouse or common-law partner lived together on December 31, 2015, enter the total amount of rent or property tax paid for the year, including amounts paid by or for each spouse or common-law partner for a period of separation.
If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2015, 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.
The NOEC helps low-to-moderate-income Northern Ontario residents with the higher energy costs they face living in the north.
The NOEC is paid as part of the OTB. You must be a resident of Northern Ontario at the beginning of a month to receive that month's payment.
The NOEC is not provided automatically. To receive this credit, you have to apply for it by completing and attaching Form ON-BEN to your 2015 tax return.
If you meet the eligibility requirements, place a tick beside box 6119 and complete Parts A and B on the back of Form ON-BEN.
You may be eligible for the NOEC if:
Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming.
If you will turn 18 before June 1, 2017, and otherwise qualify, you should apply for the 2016 NOEC on your 2015 return. You will be issued the payments for the months after you turn 18. For example, if you turn 18 years of age on May 15, 2017, you will be eligible for the 2016 NOEC payment that is issued in June 2017.
You can apply for the OSHPTG for 2016 if on December 31, 2015:
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 2015 tax return.
If you meet the eligibility requirements, place a tick beside box 6113. Enter your total amount of property tax paid for 2015 beside box 6112 in Part A and complete Part B, on the back of the form.
Your grant for 2016 will be based on the information you provide on your 2015 return. You should receive it within four to eight weeks after you receive your 2015 notice of assessment.
To estimate the amount of OSHPTG you may be entitled to, use the calculator.
For more information about your income tax return, visit the CRA web site or call 1-800-959-8281.
To get forms, go to Forms and publications.
If you have questions about your Ontario credit and benefit payments go to Child and Family 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 Finance at 1-866-ONT-TAXS (1-866-668-8297), or by teletypewriter (TTY) at 1-800-263-7776.