2023 Ontario energy and property tax credit (OEPTC) - Calculation sheet for single individuals who share the care of all their children

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Use this calculation if you were under the age of 64 and single on December 31, 2022, and you share the care of all your children who are 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 the care of any of your children changes.

Step 1 - Occupancy cost

  1. Multiply your rent paid in Ontario for 2021 by 20%.
  2. Add your property tax paid in Ontario for 2021.
  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 2022 by 20%.
  2. Add the amount paid for home energy costs on a reserve in Ontario for 2022.
  3. Add Step 1.
  4. Subtract $25.00 if you lived in a student residence.

Your energy component is D or $265.00, whichever is less.

Step 3 - Property tax component

  1. Multiply Step 1 by 10%.
  2. Use A or $863.00, whichever is less.
  3. Add $66.00 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 $24,916.00 from your adjusted family net income for 2022 (if negative, the result is zero).
  3. Multiply B by 2%.
  4. Subtract C from A.
  5. Divide D by 2.
  6. Subtract $33,169.00 from your adjusted family net income for 2022 (if negative, the result is zero).
  7. Multiply F by 2%.
  8. Subtract G from A.
  9. Divide H by 2.
  10. Add E and I.
  11. Divide J by 12.

J is your annual OEPTC entitlement.

K 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 2023 Ontario Trillium Benefit payment, which includes any OEPTC entitlement, will be issued on July 10, 2023.

However, if you made a choice on your 2022 return to wait to receive your 2023 OTB entitlement, it will be issued on June 10, 2024.

2023 OEPTC calculation sheets

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