OEPTC 2026 Maximums: $1,307 or $1,488? Ontario Guide

» Quick answer: your 2026 OEPTC maximum in one paragraph

» Why the OEPTC maximum matters this year

The figures $1,307 and $1,488 are appearing everywhere this benefit year, but almost nobody actually receives them in full. If you have looked at your latest Ontario Trillium Benefit payment, the monthly deposit rarely matches the maximum divided by twelve.

Two things drive the confusion. Older articles still publish the 2025 ceilings ($1,283 and $1,461) as if current, so filers reading two sources see two different numbers. And the CRA calculation is stricter than most summaries let on: your entitlement drops as adjusted family net income rises, every year, regardless of the ceilings.

This guide sets the current 2026 numbers straight, walks through how the CRA gets from your rent or property tax to a monthly deposit, and shows where most Ontarians lose credit they could have kept.

» Quick start: pick your OEPTC path

» I am a renter or homeowner aged 18 to 64

Your 2026 maximum is $1,307. Rent counts through the 20% occupancy cost rule, so renters qualify on the same footing as homeowners. See the full OEPTC 2026 parent guide for the underlying eligibility rules.

» I am a senior aged 65 or older

Your 2026 maximum is $1,488. The property tax component uses a smaller base but a larger fixed add-on, which is why the senior ceiling ends up higher than the non-senior one. If you also receive the Ontario Senior Homeowners’ Property Tax Grant, an interaction rule reduces your OEPTC.

» I live on a reserve or in a public long-term care home

If your only qualifying cost is home energy paid on a reserve, or accommodation in a public or non-profit long-term care home with no separate rent or property tax, your energy component caps the practical entitlement at approximately $290. You still file Form ON-BEN to claim it.

» The three 2026 ceilings side by side

The senior ceiling is higher because the CRA weights the property tax component differently: seniors get a smaller percentage-based ceiling ($581 vs $944) but a much larger fixed add-on ($617 vs $73). The design assumes seniors are more likely to have low occupancy costs, so the flat top-up carries more weight. The reserve and long-term care scenario is smaller because those filers typically do not pay rent or property tax conventionally, so their entitlement comes almost entirely from the energy component.

» How the CRA actually calculates your OEPTC

1. 1
   Step 1 · Occupancy cost.Take 20% of the rent you paid in Ontario in 2025 and add any property tax you paid. This becomes the base input for both components.
2. 2
   Step 2 · Energy component.Add 20% of any public or non-profit long-term care accommodation cost, any home energy costs paid on a reserve, and your occupancy cost. The result is capped at $290.
3. 3
   Step 3 · Property tax component.Multiply your occupancy cost by 10% (capped at $944 for non-seniors or $581 for seniors), then add the fixed amount ($73 non-senior, $617 senior). The result is capped at your occupancy cost.
4. 4
   Step 4 · Add the two components together.This is the pre-phase-out annual credit. The published maximums ($1,307 and $1,488) are what you get when both component caps are hit.
5. 5
   Step 5 · Apply the income phase-out.Subtract the threshold ($29,047 non-senior, $36,309 senior) from your adjusted family net income, multiply the result by 2%, and reduce the pre-phase-out credit by that amount. Divide the final figure by 12 for the monthly deposit.

Worked example. A 45-year-old Toronto renter pays $1,600 per month in rent ($19,200 for the year) and has adjusted family net income of $48,000. Step 1 occupancy cost is $3,840 (20% of $19,200). Step 2 energy component is capped at $290. Step 3 property tax component is $384 (10% of $3,840) plus $73, or $457. Step 4 pre-phase-out total is $747. Step 5 phase-out is ($48,000 – $29,047) × 2% = $379.06, so the final annual entitlement is $368, or roughly $30 per month. The published $1,307 ceiling is not this filer’s number.

» Why last year’s figures are wrong: 2025 vs 2026

The 2025 OEPTC ceilings were $1,283 for non-seniors and $1,461 for seniors. Those numbers are still circulating on comparison sites and calculators that have not refreshed for the current benefit year. If a source you trusted last spring told you the maximum was $1,283 or $1,461, that source is one year behind.

The CRA indexes the OEPTC each year to inflation, so year-over-year changes are typically modest but real. From 2025 to 2026 the non-senior ceiling rose by $24 and the senior ceiling by $27. The energy component cap moved from $285 to $290, and the property tax base caps and add-ons ticked up. The same indexing applies to the Ontario Sales Tax Credit component of your OTB, so when you compare your July 2026 deposit against any online article, check the benefit year first. Any dollar figure that predates the 2026 sheet is stale.

» Common mistakes that shrink your OEPTC

• →Leaving the ON-BEN form blank on the T1 return means the CRA calculates no OEPTC. The credit is application-based, not automatic.
• →Assuming the OEPTC is a homeowner-only credit costs renters real money. Rent counts through the 20% occupancy cost calculation.
• →Quoting last year’s $1,283 and $1,461 figures leads to disappointment when the monthly deposit does not match. The current 2026 ceilings are $1,307 and $1,488.
• →Expecting the monthly OTB deposit to equal the maximum divided by 12 sets a false baseline. Your deposit reflects the OEPTC after phase-out, blended with other OTB components.
• →Missing the $360 lump-sum threshold catches filers with small entitlements. If the annual total is $360 or less, the CRA sends one July payment instead of 12 monthly deposits.
• →Seniors ignoring the interaction with the Ontario Senior Homeowners’ Property Tax Grant end up surprised when their OEPTC is reduced dollar-for-dollar.

» Frequently asked questions about the 2026 OEPTC

Sources & References

1. Canada Revenue Agency. 2026 Ontario energy and property tax credit (OEPTC) calculation sheets. canada.ca
2. Canada Revenue Agency. 2026 OEPTC calculation sheet for single individuals who have no children. Source of $290 energy cap, $944 property base, $73 add, $29,047 phase-out threshold.
3. Canada Revenue Agency. 2026 OEPTC calculation sheet for single seniors who have no children. Source of $290 energy cap, $581 property base, $617 add, $36,309 phase-out threshold.
4. Canada Revenue Agency. 2023 OEPTC calculation sheets. Source of prior-year historical maximums.
5. Government of Ontario. Ontario Trillium Benefit – 2026 benefit year overview, payment cadence, Form ON-BEN reference. ontario.ca/page/ontario-trillium-benefit
6. Canada Revenue Agency. Ontario Trillium Benefit questions and answers. First 2026 OTB payment July 10, 2026; $360 lump-sum threshold.