Ontario energy and property tax credit (OEPTC)
Ontario energy and property tax credit (OEPTC)
The OEPTC helps low- to moderate-income Ontario residents with the sales tax on energy and with property taxes.
The OEPTC has two components: the energy component and the property tax component. You should apply for the OEPTC if you are eligible for either of these components.
Eligibility requirements
You may be eligible for the OEPTC for any month of the July 2025 to June 2026 benefit year if you were a resident of Ontario on December 31, 2024, 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
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You are a parent who lives or previously lived with your child
How to claim this credit
If you meet the OEPTC eligibility requirements, tick the box on line 61020 and complete Part A and Part B of your Form ON-BEN. Attach your completed Form ON-BEN to your 2024 tax return.
Energy component
If you meet the OEPTC eligibility requirements, you may qualify for the energy component if you also meet at least one of the following conditions for 2024:
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Rent was paid by or for you for your principal residence that was subject to property tax. If you lived in a subsidized housing unit, check with your landlord to find out if property tax was paid for your unit
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Property tax for your principal residence was paid by or for you
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You lived in a public long-term care home in Ontario and an amount for accommodation was paid by or for you
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You lived on a reserve in Ontario and home energy costs were paid by or for you for your principal residence on the reserve
Property tax component
If you meet the OEPTC eligibility requirements, you may qualify for the property tax component if you also meet at least one of the following conditions for 2024:
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Rent was paid by or for you for your principal residence that was subject to property tax. If you lived in a subsidized housing unit, check with your landlord to find out if property tax was paid for your unit
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Property tax for your principal residence was paid by or for you
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You lived in a designated Ontario university, college, or private school residence
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.
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.
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