Amounts paid for a principal residence in 2019
Complete Parts A and B of your Form ON-BEN if you are applying for the OEPTC, the NOEC and/or the OSHPTG.
Line 61100
Enter on line 61100 any of the following amounts:
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rent paid if you rented your principal residence in Ontario for 2019
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property tax paid by you or for you to the owner of a principal residence (who was not you and was not held in trust for you) and that you have not already used in calculating the amount of rent that you paid
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rent paid to your landlord if you rented a mobile home and your landlord paid property tax for the home or for the lot
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rent paid 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 property taxes
Notes
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 up to 75% of your total payments as accommodation costs on line 61100.
To enter an amount for a non-profit long-term care home, see line 61230.
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rent paid for your principal residence and one acre of land if you were a farmer. For the property tax paid if you are a farmer, see on line 61120.
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rent paid by you or for you if you lived somewhere else in Ontario for part of the year besides a designated Ontario university, college, or private school residence. (To find out if your residence is designated, go to ontario.ca/finance or call the Ontario Ministry of Finance at 1-866-ONT-TAXS (1-866-668-8297) or by teletypewriter (TTY) at 1-800-263-7776.)
Line 61120
Enter on line 61120 any of the following amounts:
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property tax paid for your principal residence in Ontario for 2019 if you were a homeowner
Note
If your municipality let you defer paying all or some of your 2019 property tax, you should enter only the amount of property tax actually paid to the municipality for the year.
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property tax paid for your principal residence and one acre of land if you were a farmer
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total of the property tax paid for your home plus the property tax that your landlord or site owner paid for the lot you leased if you owned and occupied a mobile home
Note
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 or 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.
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property tax paid by you or for you if you lived somewhere else in Ontario for part of the year besides a designated Ontario university, college, or private school residence. (To find out if your residence is designated, go to ontario.ca/finance or call the Ontario Ministry of Finance at 1-866-ONT-TAXS (1-866-668-8297) or by teletypewriter (TTY) at 1-800-263-7776.)
Line 61140
Tick the box on line 61140 if you lived in a designated Ontario university, college, or private school residence. (To find out if your residence is designated, go to ontario.ca/finance or call the Ontario Ministry of Finance at 1-866-ONT-TAXS (1-866-668-8297) or by teletypewriter (TTY) at 1-800-263-7776.)
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 you or for you, see lines 61100 and 61120.
Line 61210
Enter on line 61210 the total amount paid for energy (for example, electricity, heat) for your principal residence if you lived on a reserve in Ontario for 2019.
Line 61230
Enter on line 61230 your accommodation costs if you lived in any of the following:
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a non-profit long-term care home
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a public long-term care home and the institution did not pay full property taxes
Note
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 accommodation costs on line 61230.
Your property tax and rent cannot include any of the following:
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rent paid for a principal residence, including a mobile home, that is not subject to property tax
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payments to individuals who are not reporting the payments as rental income on their returns
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property tax or rent paid on part of a home you used for rental or business purposes
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property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent for your principal residence for the same period
Separation
If you and your spouse or common-law partner separated during the year but lived together on December 31, 2019, 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, 2019, 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 paid after the separation.
Shared principal residence
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.
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