Form ON-BEN, Application for the 2025 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant

Form ON-BEN, Application for the 2025 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant

If you had costs for your principal residence in Ontario in 2024, you may be eligible for the following amounts:

• Ontario energy and property tax credit (OEPTC)

• Northern Ontario energy credit (NOEC)

• Ontario senior homeowners' property tax grant (OSHPTG)

File your return

To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2024 return(s) by April 30, 2025. The CRA will use the information from your return(s) to calculate the amount of any payments you are entitled to get.

Complete Form ON-BEN

You must complete and attach Form ON-BEN to your 2024 return to apply for the OEPTC, the NOEC, and/or the OSHPTG.

Spouse or common-law partner in 2024

If you were married or living in a common-law relationship on December 31, 2024, only one of you should apply for the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario senior homeowners' property tax grant for both of you. If only one spouse or common-law partner is 64 years of age or older on December 31, 2024, that spouse or common-law partner has to apply for these credits and the grant for both of you.

Report to the CRA any changes related to your marital status (for example birth, marriage, separation) that happen after filing your return.

Involuntary separation

If you and your spouse or common-law partner occupied separate principal residences in Ontario for medical reasons on December 31, 2024, you can apply for the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario senior homeowners' property tax grant (if eligible) either individually or as a couple.

If you and your spouse or common-law partner choose to apply individually, tick the box on line 61080 in Part A of Form ON-BEN and enter your spouse's or common-law partner's address under "Involuntary separation" in Part C.

Separation or divorce

If you and your spouse or common-law partner were separated or divorced on December 31, 2024, you must apply separately for the credits.

Deceased and bankrupt individuals

The estate of an individual who died on or before December 31, 2024, cannot receive these payments.

If you were bankrupt in 2024, file your Form ON-BEN with the post-bankruptcy return you file for the tax year ending December 31, 2024. Your payments will be based on your net income for the pre- and post-bankruptcy periods.

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