Northern Ontario energy credit (NOEC)
Northern Ontario energy credit (NOEC)
The NOEC helps low- to moderate-income Northern Ontario residents with the higher energy costs they pay living in the north.
Eligibility requirements
You may be eligible for the NOEC for any month of the July 2026 to June 2027 benefit year if you were a resident of Northern Ontario on December 31, 2025, and at the beginning of that month, and you meet at least one of the following conditions:
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You will be 18 years of age or older at the beginning of that month
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You had a spouse or common-law partner at the beginning of that month
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You are a parent who lives or previously lived with your child
You must also meet at least one of the following conditions for 2025:
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Rent or property tax for your principal residence in Northern Ontario was paid by or for you
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You lived in a public long-term care home in Northern Ontario and an amount for accommodation was paid by or for you
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You lived on a reserve in Northern Ontario and home energy costs (for example, electricity, heat) were paid by or for you for your principal residence on the reserve 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.
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.
How to claim this credit
If you meet the NOEC eligibility requirements, tick the box on line 61040 and complete Part A and Part B of your Form ON-BEN. Attach your completed Form ON-BEN to your 2025 tax return.
Supporting documents
Keep all of your property tax, rent, or home energy cost receipts (such as electricity and heat receipts) in case you are asked to provide them later.
