2021 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, 2020. This calculation applies whether you have children or not.

Note:
If one of you was 64 years of age or older on December 31, 2020, 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 2020 by 20%.
  2. Add your property tax paid in Ontario for 2020.
  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 2020 by 20%.
  2. Add the amount paid for home energy costs on a reserve in Ontario for 2020.
  3. Add the result of Step 1.
  4. Subtract $25.00 if you lived in a student residence.

Your energy component is D or $243.00, whichever is less.

Step 3 - Property tax component

  1. Multiply the result of Step 1 by 10%.
  2. Use A or $487.00, whichever is less.
  3. Add $517.00 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 $36,497.00 from your adjusted family net income for 2020 (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 2021 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 2021 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:

The first monthly 2021 Ontario trillium benefit payment, which includes any OEPTC entitlement, will be issued on July 9, 2021.

However, if you made a choice on your 2020 return to wait to receive your 2021 OTB entitlement, it will be issued on June 10, 2022.

2021 OEPTC calculation sheets

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