5006-TG (Front)
Protected B when completed
2025
Form ON-BEN
Application for the 2026 Ontario Trillium Benefit and Ontario Senior
Homeowners' Property Tax Grant
To find out if you are eligible for the Ontario trillium benefit and the
Ontario senior homeowners' property tax grant, go to canada.ca/on-tax-info.
Complete the application areas and parts that apply to you and attach this
form to your return.
To estimate the amount of the Ontario trillium benefit and Ontario senior
homeowners' property tax grant you may be entitled to, use the calculator at
canada.ca/child-family-benefits-calculator.
The payments for these benefits will be issued separately from your tax
refund.
If you had a spouse or common-law partner on December 31, 2025, only one of
you can 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 of you was 64 years of age or older on December
31, 2025, that spouse or common-law partner must apply for these credits and
the grant for both of you.
For a description of principal residence for the purposes of the Ontario
energy and property tax credit, the Northern Ontario energy credit and the
Ontario senior homeowners' property tax grant, go to canada.ca/on-tax-info.
Ontario trillium benefit (OTB)
Ontario sales tax credit (OSTC)
You do not need to apply for the OSTC when you file your tax return. The
Canada Revenue Agency will tell you if you are entitled to receive the
credit. For families, the OSTC is paid to the person whose return is assessed
first.
Application for the Ontario energy and property tax credit (OEPTC)
You may qualify for the OEPTC if, on December 31, 2025, you resided in
Ontario and any of the following conditions applied:
- Rent for your principal residence was paid by or for you for 2025 and that
residence was subject to property tax
- Property tax for your principal residence was paid by or for you for 2025
- You lived in a designated student residence
- You lived in a long-term care home and an amount for accommodation was paid
by or for you in 2025
- You lived on a reserve and home energy costs were paid by or for you for
your principal residence on the reserve for 2025
Line 61020: If you met any of these conditions and are applying for the 2026
OEPTC, tick this box and complete Part A and Part B of this form. ^
Application for the Northern Ontario energy credit (NOEC)
You may qualify for the NOEC if, on December 31, 2025, you resided in
Northern Ontario (see the definition at canada.ca/on-tax-info) and any of the
following conditions applied:
- Rent for your principal residence in Northern Ontario was paid by or for
you for 2025 and that residence was subject to property tax
- Property tax for your principal residence in Northern Ontario was paid by
or for you for 2025
- You lived in a long-term care home in Northern Ontario and an amount for
accommodation was paid by or for you in 2025
- You lived on a reserve in Northern Ontario and home energy costs were paid
by or for you for your principal residence on the reserve for 2025
Line 61040: If you met any of these conditions and are applying for the 2026
NOEC, tick this box and complete Part A and Part B of this form. ^
Choice for delayed single OTB payment
Line 61060: By ticking this box, you are choosing to wait until June 2027 to
get your 2026 OTB entitlement. You will get your OTB in one payment at the
end of the benefit year (June 2027) instead of receiving it monthly from July
2026 to June 2027. ^
5006-TG (Back)
Application for the Ontario senior homeowners' property tax grant (OSHPTG)
You may qualify for the OSHPTG if, on December 31, 2025,both of the following
conditions applied:
- You were64 years of age or older
- You owned and occupied a principal residence in Ontario that you, or
someone on your behalf, paid property tax on for 2025
Line 61070: If you met the conditions above and are applying for the 2026
OSHPTG, tick this box. Enter the total amount of property tax paid on line
61120 in Part A and complete Part B of this form. ^
Part A - Amount paid for a principal residence for 2025
Line 61080: If, on December 31, 2025, you and your spouse or common-law
partner occupied separate principal residences for medical reasons and you
are choosing to apply individually for the OEPTC, NOEC, or OSHPTG, tick this
box and enter your spouse's or common-law partner's address in Part C of this
form. ^
Line: 61100: Enter the total amount of rent paid for your principal residence
(including a private long-term care home) in Ontario for 2025. (Do not
include rent paid for a principal residence that was not 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.) ^
Line 61120: Enter the total amount of property tax paid for your principal
residence in Ontario for 2025. (If your municipality let you defer all or
part of your 2025 property tax, enter only the amount of property tax
actually paid to the municipality for the year.) ^
Line 61140: If you resided in a designated student residence in Ontario in
2025, tick this box. ^
Line 61210: If you lived on a reserve, enter the total amount of home energy
costs (like electricity and heat) paid for your principal residence in
Ontario for 2025. ^
Line 61230: Enter the total amount paid for your accommodation in a public
long-term care home or non-profit long-term care home in Ontario for 2025. ^
Part B - Declaration
Complete this part if you are applying for the OEPTC, NOEC, or OSHPTG.
Enter the amounts paid for rent, property tax, home energy costs on a
reserve, and accommodation in a public long-term care home or non-profit
long-term care home in the column "Amount paid for 2025".
If you need more space, use a separate sheet of paper.
I declare the following information about my principal residences in Ontario
during 2025:
*** Transcriber's Note: In print, the following table is set up as six
columns with the possibility of four entries. The columns are labelled as:
Column 1 Address; Column 2 Postal code; Column 3 Number of months resident in
2025; Column 4 Amount paid for 2025; Column 5 Tick this box if it is a long-
term care home; Column 6 Name of landlord, municipality, or supplier payment
was made to ***
Column 1: Address ^
Column 2: Postal code ^
Column 3: Number of months resident in 2025 ^
Column 4: Amount paid for 2025 ^
Column 5: Tick this box if it is a long-term care home ^
Column 6: Name of landlord, municipality, or supplier payment was made to ^
Part C - Involuntary separation
If, on December 31, 2025, you and your spouse or common-law partner occupied
separate principal residences in Ontario for medical reasons and you are
choosing to apply individually for the OEPTC, NOEC, or OSHPTG, enter your
spouse's or common-law partner's address: ^
See the privacy notice on your return.
