2021 Ontario energy and property tax credit (OEPTC) - Calculation sheet for single individuals who have no children

Download a calculation sheet in pdf format.

Use this calculation if you were under the age of 64 and single on December 31, 2020, and you do not have the care of a child who is under the age of 18 on the first day of the payment month.

You may have to use a different calculation sheet for a particular month if you become a parent of a child under the age of 18.

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 $791.00, whichever is less.
  3. Add $61.00 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 $24,332.00 from your adjusted family net income for 2020 (if negative, the result is zero).
  3. Multiply B by 2%.
  4. Subtract C from A.
  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 2019 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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