2018 Ontario energy and property tax credit (OEPTC) - Calculation sheet for married or common law seniors who have or do not have children

Download a calculation sheet in pdf format.

Use this calculation if you had a spouse or a common law partner and either of you were 64 years of age or older on December 31, 2017. This calculation applies whether you have children or not.

Note:
If one of you was 64 years of age or older on December 31, 2017, that spouse or common-law partner has to apply for the credit for your household.

Step 1 - Occupancy cost

  1. Multiply your rent paid in Ontario for 2017 by 20%.
  2. Add your property tax paid in Ontario for 2017.
  3. Add $25.00 if you lived in a student residence.

This is your occupancy cost.

Step 2 - Energy component

  1. Multiply the amount paid for a public or non-profit long-term care home in Ontario for 2017 by 20%.
  2. Add the amount paid for home energy costs on a reserve in Ontario for 2017.
  3. Add the result of Step 1.
  4. Subtract $25.00 if you lived in a student residence.

Your energy component is D or $232.00, whichever is less.

Step 3 - Property tax component

  1. Multiply the result of Step 1 by 10%.
  2. Use A or $463.00, whichever is less.
  3. Add $492.00 to B.

Your property tax component is C or the result of Step 1, whichever is less.

Step 4 - Energy and property tax credit

  1. Add the results of Step 2 and Step 3.
  2. Subtract $34,733.00 from your adjusted family net income for 2017 (if negative, the result is zero).
  3. Multiply B by 2%.
  4. Subtract C from A.

This is your annual energy and property tax credit, unless Step 5 applies.

Step 5 - Annual Ontario energy and property tax credit

If you will receive or have received a 2018 Ontario senior homeowners' property tax grant (OSHPTG), complete this Step. Otherwise, divide the result of Step 4 by 12 to calculate your monthly OEPTC entitlement.

  1. Add the amount of your 2018 OSHPTG to the result of Step 4.
  2. Subtract the result of Step 2 from A (if negative, the result is zero).
  3. Subtract the result of Step 1 from B (if negative, the result is zero)
  4. Subtract C from the result of Step 4.
  5. Divide D by 12.

D is your annual OEPTC entitlement.

E is your monthly OEPTC entitlement.

If your annual OEPTC amount plus, if applicable, your annual Ontario sales tax credit and Northern Ontario energy credit is:

  • $2.00 or less, no payment will be issued.
  • from $2.01 to $10.00, you will receive one payment of $10.00.
  • $360.00 or less, you will receive it in one payment instead of monthly.

The first monthly 2018 Ontario trillium benefit payment, which includes any OEPTC entitlement, will be issued on July 10, 2018.

However, if you made a choice on your 2017 return to wait to receive your 2018 OTB entitlement, it will be issued on June 10, 2019.

2018 OEPTC calculation sheets

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