How to Fill Out and Submit Form ON-BEN: Grant, Rent, and Property Tax Claims

To fill out Form ON-BEN, complete the parts that match your 2025 living situation — Part A if you are a senior homeowner claiming the property tax grant, Parts B and C for the Ontario Trillium Benefit — then file the form as a schedule of your T1 Income Tax and Benefit Return by April 30, 2026. The Canada Revenue Agency uses the information you enter, along with your 2025 income, to calculate the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit, the Ontario Sales Tax Credit, and the Ontario Senior Homeowners’ Property Tax Grant for the 2026 benefit year.

What You Are Claiming on ON-BEN

ON-BEN is one form covering four Ontario programs:

The Ontario Energy and Property Tax Credit (OEPTC), for renters and homeowners with energy and property tax costs.
The Northern Ontario Energy Credit (NOEC), an added credit for residents of Northern Ontario.
The Ontario Sales Tax Credit (OSTC), which the CRA calculates automatically from your return with no entries on ON-BEN.
The Ontario Senior Homeowners’ Property Tax Grant (OSHPTG), up to $500 for eligible seniors who own and occupy their principal residence.¹

The parts you actively fill in are Part A (OSHPTG), Part B (OEPTC), and Part C (NOEC). Each part asks for your principal residence details and the housing costs relevant to that credit. You do not fill out anything for the OSTC; the CRA generates it from your return.

Part A: Ontario Senior Homeowners’ Property Tax Grant

Complete Part A only if you were at least 64 years old on December 31, 2025, were a resident of Ontario on that date, and owned and occupied a principal residence (or held a life lease or a lease of 10 years or more paid in full) for which Ontario property tax was paid.²

Enter the full address of your principal residence and the property tax paid for 2025. The property tax figure should match the amount your municipality billed, not the estimate your mortgage lender collected through escrow. If both you and your spouse or common-law partner qualify, only one of you claims the grant, on a single ON-BEN.

You do not calculate the grant yourself. The CRA works out the amount from your entries and your family net income after processing your return.

Parts B and C: Ontario Trillium Benefit

Part B handles the OEPTC. Part C adds the NOEC if you lived in Northern Ontario on December 31, 2025. Both parts ask for your principal residence address and the name of your municipality or landlord. The line you use depends on how you lived in 2025.

If You Paid Rent: Line 61100

Enter the total rent paid during 2025 for your principal residence beside box 61100. Eligible rent means rent for a home that was subject to Ontario municipal or school property tax. Rent for tax-exempt social housing, or for a residence on a reserve, does not go here.³

If you lived with a spouse or common-law partner on December 31, 2025, enter your combined rent for the year. If you shared with roommates who are not your partner, enter only your share. If you deducted part of your rent as a business expense, subtract that portion before entering the total.

If you lived in a private long-term care home or similar institution that paid full municipal and school property taxes, report those costs at line 61100 as rent. When your receipt does not separate accommodation from meals and services, you can claim up to 75% of your total payments.³

If You Paid Property Tax: Line 61120

Enter the property tax billed for your principal residence during 2025 beside box 61120. Use the figure from your municipal tax notice, not a mortgage lender’s estimate. Condo fees do not count unless a portion specifically covers municipal and school property tax for your unit. If you farm, enter the property tax on your principal residence and one acre of land only.

If You Lived on a Reserve: Line 61210

Enter the total of your 2025 home energy costs — electricity, heating fuel, and similar expenses — beside box 61210. Reserve properties are typically exempt from municipal property tax, so this line replaces lines 61100 and 61120 for reserve residents.³

If You Lived in a Public or Non-Profit Long-Term Care Home: Line 61230

Enter your 2025 accommodation charges beside box 61230. Do not include costs for meals, laundry, or personal services. This line applies when the home did not pay full municipal and school property taxes. If it did, the home counts as private for these purposes, and your costs go on line 61100.³

If You Lived in a Designated Student Residence

Students who lived in a designated Ontario college, university, or private school residence during 2025 can qualify for the OEPTC without any traditional rent or property tax. The form has a checkbox for designated student residence. Leave the dollar boxes blank; the CRA uses a deemed amount based on your occupancy period.

Part C: Northern Ontario Residency

Complete Part C if you lived in Northern Ontario on December 31, 2025. The same housing-cost entries you made in Part B feed the NOEC calculation; Part C confirms your northern residency so the credit is added.⁴

Couples, Separations, and Roommates

If you were married or living common-law on December 31, 2025, only one of you files ON-BEN. Your partner’s net income from line 23600 of their return feeds into the calculation, so both of you need to file your T1 returns for the benefit to process.⁵

If you separated during the year and lived apart on December 31, each partner files their own ON-BEN. Each of you claims your share of housing costs for the period before the separation, plus your full costs after.

Roommates who are not spouses or common-law partners each file their own ON-BEN, entering only their share of the rent. Three roommates splitting $24,000 in annual rent equally would each enter $8,000 at line 61100.

How and When to Submit ON-BEN

ON-BEN is filed as part of your T1 Income Tax and Benefit Return, not mailed separately. NETFILE-certified tax software includes ON-BEN as a provincial schedule and attaches it automatically. If you file on paper, print ON-BEN and enclose it with your T1 package. The mailing address depends on where in Ontario you live. Residents of Barrie, Belleville, Kingston, Ottawa, Peterborough, St. Catharines, Sudbury, and Toronto mail to the Sudbury Tax Centre at 1050 Notre Dame Avenue, Sudbury ON P3A 5C2. Residents of Hamilton, Kitchener, Waterloo, London, Thunder Bay, and Windsor mail to the Winnipeg Tax Centre at Post Office Box 14001, Station Main, Winnipeg MB R3C 3M3.⁶

The filing deadline is April 30, 2026.⁷ If your spouse or common-law partner was self-employed in 2025, the return-filing deadline extends to June 15, 2026, but any tax owing is still due by April 30.⁵ Filing late delays your first benefit payment. Electronic returns process in about two weeks; paper returns take up to eight.⁸

Keep your rent receipts, property tax notices, energy bills, and any other supporting documents for at least six years from the end of the tax year they relate to, in case the CRA reviews your file.⁹

If You Already Filed Without ON-BEN

You can still claim the OTB or OSHPTG after the fact. Request an adjustment through CRA My Account or by mailing Form T1-ADJ. You can apply retroactively for the OEPTC, NOEC, or OSTC for up to 10 previous tax years by adjusting each year’s return.¹⁰

1
Canada Revenue Agency. Province of Ontario
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Canada Revenue Agency. Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) Questions and Answers
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Canada Revenue Agency. Ontario Energy and Property Tax Credit Questions and Answers
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Canada Revenue Agency. Northern Ontario Energy Credit Questions and Answers
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Canada.ca. Marital Status
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Canada Revenue Agency. Where to Mail Your Paper T1 Return
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Canada Revenue Agency. Due Dates and Payment Dates – Personal Income Tax
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Canada Revenue Agency. Check CRA Processing Times
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Canada Revenue Agency. How Long Should You Keep Your Income Tax Records?
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Canada Revenue Agency. Ontario Trillium Benefit Questions and Answers