Ontario Energy and Property Tax Credit Questions and Answers (2024)

1. What is the Ontario energy and property tax credit (OEPTC)?
2. Am I eligible for the 2024 OEPTC?
3. How do I apply for the 2024 OEPTC?
4. I am married (or living in a common-law relationship). Who should apply for the 2024 OEPTC?
5. How much is the 2024 OEPTC?
6. Do I have to calculate the OEPTC?
7. When will I get my 2024 OEPTC payments?
8. Who will issue the OEPTC payments?
9. What is a principal residence?
10. What is eligible rent paid and what should I enter beside box 61100 on Form ON-BEN?
11. What are eligible property taxes and what should I enter beside box 61120 on Form ON-BEN?
12. What amounts cannot be included as rent or property tax paid?
13. What should I enter beside box 61210 on Form ON-BEN for my home energy costs paid on a reserve in Ontario for 2023?
14. What should I enter beside box 61230 on Form ON-BEN for the amounts I paid for living in a public or non-profitlong-term care home in Ontario for 2023?
15. Do I have to provide my receipts with my 2023 return to substantiate the amounts I paid?
16. I'm a senior. Does my 2024 Ontario senior homeowners' property tax grant (OSHPTG) affect the amount I will receive for my 2024 OEPTC?
17. My spouse owns our home but she is living in a nursing home. Are we entitled to the OEPTC?
18. My spouse and I pay property taxes on both our house and our cottage. When we calculate our property tax paid, can we add together the amounts we paid for both properties?
19. In the year of death, is the estate eligible for any OEPTC payment(s) for that year?
20. How will the Canada Revenue Agency determine if I am a single parent so that I will qualify for the family-based 2024 OEPTC payments?
21. My ex-spouse and I share custody of our child. Neither of us has remarried. Will I receive the 2024 OEPTC payments for my child?
22. I'm single and I applied for the 2024 OEPTC on my 2023 tax return. I still live in Ontario and I gave birth to my first child on August 2, 2024. I do not share the care of my child. Will I qualify for the family-based OEPTC payments?
23. How do I register my child for the Canada child benefit (CCB) so that I will get the family-based OEPTC payments?
24. I filed for bankruptcy in 2023. Can I apply for the 2024 OEPTC payments?
25. I immigrated from outside of Canadato Ontario on June 15, 2023. Can I apply for the 2024 OEPTC payments?
26. I have not filed my 2023 income tax and benefit return. Will I receive an OEPTC payment?
27. I applied for the 2024 OEPTC on my 2023 return and met all of the conditions to get these payments. However, I have not received any payments. What should I do?
28. I am eligible for the 2024 OEPTC payments, but I forgot to apply for them when I filed my 2023 income tax and benefit return. Can I still apply for them?
29. I moved to Ontario from another province on January 5, 2024. Am I eligible for the 2024 OEPTC payments?
30. I moved out ofOntario to another province on August 15, 2024. Am I eligible for the 2024 OEPTC payments?
31. Do I have to be a Canadian citizen in order to be eligible for the OEPTC?
32. We are planning to sell our home in 2024. Are we still eligible for the 2024 OEPTC?
33. Are secondary residences in Ontario, such as cottages, eligible for the OEPTC?
34. I lived in a student residence in 2023. What can I claim?
35. Can theOEPTC be claimed on more than one principal residence in a tax year?
36. I sold my home in Waterloo in June 2023 and moved in with my son who also lives in Waterloo. Am I still eligible for the 2024 OEPTC payments even though I didn’t pay property tax or rent for the last six months of 2023?
37. My address recently changed what should I do?
38. I have an outstanding debt with the Canada Revenue Agency and didn't receive my goods and services tax credit because I owed money to the Government. Will I receive the OEPTC?
39. Is the OEPTC a taxable benefit?
40. Will there be interest paid or charged on any OEPTC underpayments or overpayments?
41. If my application for the OEPTC is denied, can I appeal?
42. Who should I contact if I have a question about the Ontario provincial government policy regarding the OEPTC?

1. What is the Ontario energy and property tax credit (OEPTC)?

The OEPTC is designed to help low- to moderate-income Ontario residents with the sales tax on energy and with property taxes. The annual entitlement is usually divided by 12 and issued monthly as part of the Ontario trillium benefit (OTB) payment (see first three bullets of the note below for exceptions). The Canada Revenue Agency (CRA) administers this program for Ontario.

2. Am I eligible for the 2024 OEPTC?

The OEPTC has two components: an energy component and a property tax component. You should apply for the OEPTC if you are eligible for either component.

You may be eligible for the energy component for 2024, if:

• you were a resident of Ontario on December 31, 2023, and one of the following conditions applies:
  • you will be 18 years of age or older before June 1, 2025
  • you had a spouse or common-law partner on or before December 31, 2023 or
  • you are a parent who lives or previously lived with your child (see question 20) and
• for 2023, at least one of the following conditions applies to you:
  • rent for your principal residence, which was subject to Ontario municipal or education property tax, was paid by or for you
  • property tax for your principal residence in Ontario was paid by or for you
  • you lived on a reserve in Ontario and home energy costs (for example, electricity, heat) for your principal residence on the reserve were paid by or for you or
  • you lived in a public or non-profit long-term care home in Ontario and an amount for accommodation was paid by or for you

You may be eligible for the property tax component for 2024 if:

• you were a resident of Ontario on December 31, 2023, and one of the following conditions applies:
  • you will be 18 years of age or older before June 1, 2025
  • you had a spouse or common-law partner on or before December 31, 2023 or
  • you are a parent who lives or previously lived with your child (see question 20)and
• for 2023, at least one of the following conditions applied to you:
  • rent for your principal residence, which was subject to Ontario municipal or education property tax, was paid by or for you
  • property tax for your principal residence was paid by or for you or
  • you lived in a designated Ontario university, college, or private school residence

You must be a resident of Ontario at the beginning of a month to receive that month's payment.

You are not eligible for either component of a particular payment if you were confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.

3. How do I apply for the 2024 OEPTC?

To apply for the 2024 OEPTC, you must file a 2023 income tax and benefit return. You also have to complete Form ON-BEN, Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant. Be sure to attach the completed form to your return. This form is included in the tax package for residents of Ontario.

When completing Form ON-BEN, be sure to place a tick beside box 61020 in the section called, "Application for the Ontario energy and property tax credit (OEPTC)." Complete Parts A and B, and, if applicable, Part C on the back of the form. Make sure you provide the following information for 2023, if applicable:

• enter the rent paid by or for you for your principal residence (including a private long-term care home) in Ontario for 2023 beside box 61100 (see question 10and question 12)
• enter the property tax paid by or for you (see note below) for your principal residence in Ontario in 2023 beside box 61120 (see question 11and question 12)
• tick the box beside box 61140 if you lived in a designated Ontario university, college, or private school residence in 2023
• enter the home energy costs (for example, electricity, heat) paid by or for you for your principal residence on a reserve in Ontario for 2023 beside box 61210 (see question 13) or
• enter the accommodation costs paid by or for you for living in a public or non-profit long-term care home in Ontario for 2023 beside box 61230 (see question 14)

4. I am married (or living in a common-law relationship). Who should apply for the 2024 OEPTC?

If you were married or living in a common-law relationship on December 31, 2023, either one of you can apply for the 2024 OEPTC for both of you. However, if only one spouse or common-law partner is 64 years of age or older on December 31, 2023, then that spouse or common-law partner must apply for both of you.

The OEPTC can only be claimed by the same spouse or common-law partner who applies for the 2024 Ontario senior homeowners' property tax grant (by ticking box 61070 on Form ON-BEN) and the 2024 Northern Ontario energy credit (by ticking box 61040 on Form ON-BEN). This same spouse or common-law partner must provide the other spouse's or common-law partner's net income in the "Identification” area on page 1 of the 2023 return.

5. How much is the 2024 OEPTC?

The OEPTC you receive depends on a number of factors, including:

• your age
• your marital status
• the property tax paid by or for you
• the rent paid by or for you, if the rented accommodations were subject to municipal and education property tax
• the energy costs paid by or for you for living on a reserve
• the accommodation costs paid by or for you to live in a public or non-profit long-term care home, and your adjusted family net income
• whether you lived in a designated Ontario university, college, or private school residence

The maximum 2024 OEPTC is:

• $1,248 for non-seniors ($277 for the energy component plus $971 for the property tax component)
• $1,421 for seniors ($277 for the energy component plus $1,144 for the property tax component)

6. Do I have to calculate the OEPTC?

No, you do not have to calculate your entitlement. After you apply, the 2024 OEPTC will be calculated for you and, if you are entitled, your payments will be issued as explained in question 7. If you are not entitled, in most cases, you will receive a notice explaining why.

If you would like to calculate your 2024 payment, see the 2024 Ontario energy and property tax credit calculation sheets or use our on-line Child and family benefits calculator.

For the prior-year calculation sheets, go to Ontario energy and property tax credit calculation sheets.

7. When will I get my 2024 OEPTC payments?

Your OEPTC entitlement will be added to your entitlement for the Ontario sales tax credit and/or the NOEC, if applicable, and you will receive a combined payment called the Ontario trillium benefit (OTB). The annual OTB entitlement is usually divided by 12 and payments are issued monthly (see below for more details and the note for exceptions).

If you meet the eligibility requirements and your 2023 return is assessed by June 20, 2024, your 2024 OEPTC payments will be issued on the 10th of each month, starting July 10, 2024.

If your 2023 return is assessed after June 20, 2024, your first payment, which will include any prior month entitlements, will be issued within four to eight weeks after your 2023 return is assessed. Your remaining payments will be issued on the 10th of each month thereafter.If the 10th of the month falls on a weekend or statutory holiday, the payment is issued on the last working day before the 10th.

If you already receive your income tax refund or other benefits or credits by direct deposit, you will also receive your OEPTC payments by direct deposit. Otherwise, you will receive your payments by cheque.

8. Who will issue the OEPTC payments?

The Canada Revenue Agency will issue the OEPTC payments on behalf of the Ontario provincial government.

9. What is a principal residence?

A principal residence is a housing unit in Ontario that you usually occupy during the year. For example, it can be a house, apartment, condominium, hotel or motel room, mobile home, or rooming house.

10. What is eligible rent paid and what should I enter beside box 61100 on Form ON-BEN?

Eligible rent paid is the rent that was paid for 2023 by or for you, for your principal residence, which was subject to Ontario municipal or education property tax. This means that if you lived, for example, in a social housing unit that was exempt from property tax you may not enter an amount in box 61100.

Beside box 61100, you should enter the total rent paid for your principal residence for 2023.

If you lived with your spouse or common-law partner on December 31, 2023, enter the total rent paid for both of you (including any amounts paid during a period of separation).

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2023, enter your share of the rent for the part of the year before the separation, plus your own rent after the separation.

If you shared a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the rent paid by or for you for the year.

If a portion of the rent paid for your principal residence has been claimed as a business expense, this amount should be deducted from the total amount claimed at line 61100 for the year.

If you did not own your principal residence and it was not held in trust for you, and an amount for property tax was paid by or for you for that residence in place of your rent or in addition to your rent, enter the amount beside box 61100.

If you were a farmer, enter the rent paid for your principal residence and one acre of land beside box 61100.

If you rented a mobile home that you did not own, enter the amount of rent paid to your landlord beside box 61100.

If you lived in a private long-term care home, hospital, group home, chronic care facility, or a similar institution and the institution paid full municipal and school taxes, enter your rent beside box 61100. If the facility does not break down the cost of room and board (meals, laundering, or other services) on your receipt, you can claim an amount of up to 75% of your total payments as rent.

If you lived in a public or non-profitlong-term care home, see question 14.

If you lived in a designated Ontario university, college or private school residence, place a tick beside box 61140. Do not enter any amounts paid for the residence beside box 61100. The CRA will use $25 when calculating the property tax component of the OEPTC for the part of the year that you lived in residence.

11. What are eligible property taxes and what should I enter beside box 61120 on Form ON-BEN?

Eligible property taxes are the amount of taxes paid for 2023 by you, or for you, for a home you own in Ontario.

Beside box 61120, you should enter your total property tax paid for your principal residence for 2023 including the municipal and education property taxes.

If you reside in an area that does not have a municipal organization, you may include amounts charged under the Provincial Land Tax Act, the Local Roads Boards Act or the Local Services Boards Act.

If you lived with your spouse or common-law partner on December 31, 2023, enter the total property tax paid for both of you (including any amounts paid during a period of separation).

If you and your spouse or common-law partner separated during the year and lived apart on December 31, 2023, enter your share of the property tax for the part of the year before the separation, plus your own property tax paid after the separation.

If you shared and jointly owned a principal residence with one or more persons (other than your spouse or common-law partner), enter your share of the property tax you paid for the year.

If you were a farmer, enter the property tax paid for your principal residence and one acre of land.

If you owned and occupied a mobile home, enter the combined total of the property tax you paid for your home plus the property tax that your landlord/site owner paid for the lot you leased. If the landlord does not provide a breakdown of the property tax paid for the lot, and you do not have an assessment for the lot from the Municipal Property Assessment Corporation, you can estimate the property tax based on the fees paid to your landlord/site owner for the lot. It would be reasonable to take 20% of the fees and add that amount to any property tax paid on the mobile home.

12. What amounts cannot be included as rent or property tax paid?

Your rent and property tax paid cannot include amounts such as:

• rent paid for a principal residence that is not subject to municipal and education property tax (such as a residence located on a reserve or tax exempt social housing units)
• other fees included in your rent that are for goods and services (for example, fees for board, housekeeping or other amenities)
• condo fees (other than any part that is paid for the municipal and education property tax for your principal residence)
• payments to relatives or friends who are not reporting the payments as rental income on their returns
• property tax or rent paid on part of a home you used for rental or business purposes
• property tax or rent paid on a second residence, such as a cottage, if you claimed property tax or rent for your principal residence for the same period or
• amounts paid for living in a designated Ontario university, college or private school residence

13. What should I enter beside box 61210 on Form ON-BEN for my home energy costs paid on a reserve in Ontario for 2023?

If you lived on a reserve in Ontario, beside box 61210, you should enter the total of the amounts you paid for 2023 for your energy costs (for example, electricity, heat) for your principal residence on the reserve.

14. What should I enter beside box 61230 on Form ON-BEN for the amounts I paid for living in a public or non-profitlong-term care home in Ontario for 2023?

If you lived in a public or non-profitlong-term care home in Ontario and the institution did not pay full municipal and school taxes, you should enter only the accommodation charges that were paid by or for you for 2023 beside box 61230.

If you lived in a private long-term care home, see question 10.

15. Do I have to provide my receipts with my 2023 return to substantiate the amounts I paid?

No. Whether you are filing electronically or filing a paper return, keep all your receipts in case the CRA asks to see them at a later date.

16. I'm a senior. Does my 2024 Ontario senior homeowners' property tax grant (OSHPTG) affect the amount I will receive for my 2024 OEPTC?

The amount of your 2024 OSHPTG may reduce the amount you will be entitled to receive for the property tax component of your 2024 OEPTC. Your 2024 OEPTC will only be affected if the property tax component of your 2024 OEPTC payment plus your 2024 OSHPTG exceeds your property tax paid for 2023. However, as for most seniors, your 2024 OSHPTG payment will not affect your 2024 OEPTC payment.

17. My spouse owns our home but she is living in a nursing home. Are we entitled to the 2024 OEPTC?

In a situation where spouses or common-law partners live apart and maintain separate principal residences in Ontario on December 31, 2023, for medical reasons, if they choose, each may apply for the 2024 OEPTC for their separate eligible residences. For the purposes of these claims, the CRA considers you to be involuntarily separated, so your claims will be calculated as if you were single.

On Form ON-BEN, Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant, in addition to completing the application area for the OEPTC, tick box 61080 in Part A on the back of the form and provide your spouse's or common-law partner's address in Part C – Involuntary separation. This will let the CRA know that there is an involuntary separation.

18. My spouse and I pay property taxes on both our house and our cottage. When we calculate our property tax paid, can we add together the amounts we paid for both properties?

No. You can only enter the property tax you paid on your principal residence in Ontario. You can only have one principal residence at a time. As well, only one of you can apply for the OEPTC payments for both of you.

19. In the year of death, is the estate eligible for any OEPTC payment(s) for that year?

If the deceased was single, separated, divorced or widowed and the date of death is before July 1, 2024, the estate is not eligible for any of the 2024 OEPTC payments.

If the date of death is July 1, 2024, or later, the estate is only eligible for the 2024 OEPTC payment(s) for a particular month if the date of death is on or after the first day of that month.

If the deceased had a spouse or common-law partner who has filed an income tax and benefit return and is eligible, the surviving spouse will automatically receiving the remaining payments for the year in question. The income of both spouses will continue to be used in the calculation of the OEPTC.

20. How will the CRA determine if I am a single parent so that I will qualify for the family-based 2024 OEPTC payments?

The CRA will consider you a single parent for a particular payment month if you were not married or living in a common-law relationship on December 31, 2023, and, on the first day of that particular payment month ourbenefit registry shows that you have care (including shared custody care) of a child under the age of 18.

21. My ex-spouse and I share custody of our child. Neither of us has remarried. Will I receive the 2024 OEPTC payments for my child?

There are no OEPTC payments for children. However, as long as the CRA considers you a single parent for a particular month (as described in the previous question), your payment for that month will be based on the family income threshold. If the CRA does not consider you to be a single parent for that month, your payment will be based on the single income threshold. If you are a single parent who shares the care of all your children for a payment issuance month, your payment would be calculated as the average of the family-based and single-based OEPTC payments.

22. I'm single and I applied for the 2024 OEPTC on my 2023 tax return. I still live in Ontario and I gave birth to my first child on August 2, 2024. I do not share the care of my child. Will I qualify for the family-based OEPTC payments?

For the July and August 2024 payments, you would only be entitled to the OEPTC payment based on the single income threshold. However, after you register your child for the Canada child benefit (CCB), your remaining 2024 OEPTC payments will be based on the family income threshold.

23. How do I register my child for the Canada child benefit (CCB) so that I will get the family-based 2024 OEPTC payments?

To register your child, you can apply online onMy Accountby using theApply for child benefits serviceor you can complete and send the CRA aForm RC66, Canada Child Benefits Application. You can download this form or order a copy. Go to forms and publications.

Send your completed form to thetax centrethat serves your area.

24. I filed for bankruptcy in 2023. Can I apply for the 2024 OEPTC payments?

Yes. Provided you meet the eligibility criteria explained inquestion 2, you can apply for the 2024 OEPTC payments. However, you would file yourForm ON-BENwith the post-bankruptcy return you file for the tax year ending December 31, 2023. When the Canada Revenue Angency (CRA) calculates your adjusted family net income, the CRA will include your net income for the pre- and post-bankruptcy periods.

25. I immigrated from outside of Canadato Ontario on June 15, 2023. Can I apply for the 2024 OEPTC payments?

Yes. Provided you meet the eligibility criteria explained inquestion 2, you can apply for the 2024 OEPTC payments. However, in addition to completingForm ON-BEN, you will also have to fileForm RC66SCH, Status in Canada / Statement of Income, to state your income from January 1, 2023, to the date you entered Canada. If you are married or living in acommon-lawrelationship and your spouse or partner resides in Canada, you would also provide your spouse's orcommon-lawpartner's income for the same period on Form RC66SCH.

26. I have not filed my 2023 income tax and benefit return. Will I receive a 2024 OEPTC payment?

No. To receive the 2024 OEPTC amount, you must file a 2023 income tax and benefit return and apply for the OEPTC (see question 3).

27. I applied for the 2024 OEPTC on my 2023 return and met all of the conditions to get these payments. However, I have not received any payments. What should I do?

You should wait until you have received your 2023 notice of assessment. Once you receive your 2023 notice, you can call 1-877-627-6645 and an agent will help you. The first 2024 OEPTC payment is scheduled to be issued on July 10, 2024.

28. I am eligible for the 2024 OEPTC payments, but I forgot to apply for them when I filed my 2023 income tax and benefit return. Can I still apply for them?

Yes, you can request adjustments for previous years, as long as they were relatively recent returns. For the 2024 OEPTC, you have to request an adjustment to your 2023 return. Do not file another 2023 income tax and benefit return. Instead, you can make your request by using our My Account online service. My Account is a secure, convenient, and time-saving way to access and manage your tax and benefit information online, seven days a week. For information on how to register, see My Account.

If you haven’t signed up for My Account, you can send the following information to your tax centre: a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter indicating that you want to apply for the 2024 OEPTC amounts on your 2023 return.

Please attach a completed Form ON-BEN to your letter or Form T1-ADJ or provide information for whichever of the following apply to you:

• a statement that indicates whether you lived in a designated Ontario university, college, or private school residence in 2023
• the rent paid by or for you for your principal residence in Ontario for 2023
• the property tax paid by or for you for your principal residence in Ontario for 2023
• the home energy costs paid by or for you for your principal residence on a reserve in Ontario for 2023 or
• the accommodation costs paid by or for you for living in a public or non-profitlong-term care home in Ontario for 2023

29. I moved to Ontario from another province on January 5, 2024. Am I eligible for the 2024 OEPTC payments?

No. You must be a resident of Ontario on December 31, 2023, to be eligible for the 2024 OEPTC payments.

30. I moved out of Ontario to another province on August 15, 2024. Am I eligible for the 2024 OEPTC payments?

To be eligible for a 2024 OEPTC payment for a particular month, you must be a resident of Ontario on December 31, 2023, and on the first day of that month. Because the 2024 OEPTC benefit year starts July 1, 2024, you will only be eligible for the July and August 2024 payments.

31. Do I have to be a Canadian citizen in order to be eligible for the 2024 OEPTC?

No. The OEPTC is available to you, regardless of your citizenship, as long as you are a resident of Ontario on December 31, 2023, and meet the other eligibility criteria as described in question 2.

32. We are planning to sell our home in 2024. Are we still eligible for the 2024 OEPTC?

The OEPTC is based on the property tax paid for your principal residence for 2023. However, to be eligible for a payment for a particular month,you must also be a resident of Ontario on the first day ofthat month. So, as long as you continue to reside in Ontario on and after July 1, 2024, you will be eligible for the 2024 OEPTC payments. If you move outside Ontario, you will not be eligible for the 2024 OEPTC payments for the months after you move. If you move outside Ontario before July 1, 2024, you will not be eligible for any 2024 OEPTC payments.

33. Are secondary residences in Ontario, such as cottages, eligible for the OEPTC?

No. You can only claim an OEPTC based on the property tax or rent paid on your principal residence - determined by the facts of where you mainly resided. You cannot claim the property tax or rent paid on both properties for the same period. You can only have one principal residence at a time.

34. I lived in a student residence in 2023. What can I claim?

If you lived in a designated Ontario university, college, or private school residence, place a tick beside box 61140 on Form ON-BEN, Application for the 2024 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant. You will get $25 for the property tax component of the OEPTC for the part of the year that you lived in that residence. If you also lived somewhere else in Ontario for part of the year and rent and/or property tax was paid by or for you, enter the amount paid beside box 61100 and/or box 61120 on Form ON-BEN, as applicable. To find out if your residence is designated, go to ontario.ca/finance.

35. Can the OEPTC be claimed on more than one principal residence in a tax year?

If you lived in more than one principal residence in Ontario at different times in a year, you can designate more than one principal residence. However, you can only have one principal residence at a time.

36. I sold my home in Waterloo in June 2023 and moved in with my son who also lives in Waterloo. Am I still eligible for the 2024 OEPTC payments even though I didn’t pay property taxes or rent for the last six months of 2023?

The OEPTC is based on the property tax or rent paid for your principal residence in Ontario for 2023. You must also be a resident of Ontario on December 31, 2023, and on the first day of the payment issuance month. As long as you meet these conditions, you will be eligible for the 2024 OEPTC payments based on your property tax paid for the first six months of 2023. If you move outside Ontario, you will not be eligible for the 2024 OEPTC payments for the months after you move.

37. My address recently changed—what should I do?

Keep your information up to date. You should give the CRA your new address as soon as possible. Be sure to tell the CRA the exact date of your move.

38. I have an outstanding debt with the CRA and didn't receive my goods and services tax credit because I owed money to the Government. Will I receive the OEPTC?

Your OEPTC payment will first be used to pay off any debt you owe to the CRA or its external partners, including family support orders that are in arrears. If any amount remains, it will be issued to you.

39. Is the OEPTC a taxable benefit?

No. The OEPTC is a non-taxable payment.

40. Will there be interest paid or charged on any OEPTC underpayments or overpayments?

No. Interest is not charged nor given on any OEPTC overpayments or underpayments.

41. If my application for the OEPTC is denied, can I appeal?

Yes. If you are denied an OEPTC, you can file an objection. You can do this by using the CRA's secure website at My Account, or by sending a completed Form T400A, Objection – Income Tax Act, or a signed letter to:

• Eastern Appeals Intake Centre
• Att: Chief of Appeals
• North Central Ontario TSO
• 1050 Notre Dame Avenue,
• Sudbury ON P3A 5C1

42. Who should I contact if I have a question about the Ontario provincial government policy regarding the OEPTC?

You can call the Province of Ontario at 1-866-ONT-TAXS (1-866-668-8297) and ask for information on the Ontario tax credits.

Related services and information

• Direct deposit
• My Account
• MyBenefits CRA mobile application
• Contact information - child and family benefits and credits