Quick Answer
Yes. Ontario homeowners aged 64 or older on December 31, 2025 may claim the Ontario Senior Homeowners’ Property Tax Grant of up to $500 when filing their 2025 income tax return in 2026. The full $500 is available if adjusted family net income is $35,000 or less (single) or $45,000 or less (couple), then reduces by 3.33% of income above those thresholds and phases out at $50,000 (single) or $60,000 (couple). You apply by completing Form ON-BEN with your T1 return — ticking box 61070 and entering your 2025 property tax paid at box 61120 — and only one spouse in a couple claims the grant.
Why this $500 grant matters in 2026
Rising property tax bills hit hardest when retirement income is fixed. For Ontario homeowners aged 64 and older, the province offers a direct cash payment of up to $500 each year through the Ontario Senior Homeowners’ Property Tax Grant, or OSHPTG. The 2026 benefit-year payment is based on the 2025 tax return that most Ontario seniors will file by April 30, 2026.
The grant exists to soften the impact of property tax on lower- and middle-income senior households, but it does not arrive automatically. A senior who skips the right box on the right form receives nothing. A spouse who applies after the other has already claimed receives nothing. And many readers ask whether they qualify when their income sits just above the headline cutoff.
This guide walks through the rules, the math, and the filing steps in plain English so the $500 lands in the right account.
Quick start: pick your path
Pick the path that matches your situation, then jump to the section that does the work.
Confirm your age on December 31, 2025, your Ontario residency, and the property tax you paid on your principal residence in 2025. Move next to Who qualifies.
Only one of you claims the grant on Form ON-BEN. Skip ahead to How much will you actually get to decide who claims and run the math.
Act under a power of attorney or as an authorized representative through CRA My Account. Make sure you can see the parent’s 2025 property tax bill before opening Form ON-BEN.
For broader context on how the grant fits with OAS, CPP, and RRIF withdrawal timing, see our ClearWealth retirement planning guide.
Who qualifies for the OSHPTG
That checklist sits at the centre of every eligibility question, but a few criteria deserve a closer look.
Age is fixed to a single date. Someone who turns 64 on December 30, 2025 qualifies for the 2026 grant. Someone whose 64th birthday falls on January 1, 2026 does not, even though both people look identical on April’s tax software screens.
Ownership and principal residence travel together. The home must be the place you ordinarily live, and you must have paid the property tax. Renters do not qualify under this grant. They may instead claim the Ontario Energy and Property Tax Credit, which is part of the Ontario Trillium Benefit. Life lease holders with a lease of 10 or more years paid in full are treated as owners for OSHPTG purposes.
For a wider view of how property tax interacts with broader policy shifts affecting Canadian homeowners, see our piece on tax shift insights for Canadian homeowners.
| Program | What it covers | How & when it’s paid |
|---|---|---|
| OSHPTG | Property tax relief for Ontario homeowners aged 64 and older. Maximum $500 per single senior or couple, per year. | Single annual amount, deposited or mailed 4–8 weeks after the Notice of Assessment. Funded by Ontario, administered by CRA. |
| OEPTC | Energy and property tax credit. Senior maximum is approximately $1,461 for the 2026 benefit year, calculated on rent or property tax paid plus energy costs. | Paid monthly as part of the Ontario Trillium Benefit (OTB). One of three components inside the OTB envelope. |
| OTB | Umbrella benefit. Combines the OEPTC, the Ontario Sales Tax Credit (OSTC), and the Northern Ontario Energy Credit (NOEC) where applicable. | Paid monthly. The OSHPTG is calculated separately but typically lands in the same direct-deposit account around the same window. |
ClearWealth Accounting Advisors · clearwealth.tax · For informational purposes only
How much will you actually get? Single vs couple
Adjusted family net income, or AFNI, is the household income figure CRA uses to test most Canadian benefits. It is drawn from line 23600 of each spouse’s return, minus a short list of items such as the Universal Child Care Benefit and Registered Disability Savings Plan income.
A few worked examples make the math concrete.
A single senior with AFNI of $30,000 receives the full $500. A single senior with AFNI of $42,500 sees a reduction of 3.33% applied to $7,500, which equals roughly $250, so the grant lands at about $250. A senior couple with AFNI of $52,500 sees the same reduction logic against their $45,000 line, also landing at about $250.
Couples especially benefit from coordinated retirement income timing. Bringing a RRIF withdrawal forward or deferring it by one year can swing AFNI across the $45,000 line, which in turn changes the grant. For more on retirement income strategy, see our guide on how guaranteed pensions disappearing changes retirement planning.
≤ $45K couple
ClearWealth Accounting Advisors · clearwealth.tax · For informational purposes only
Step-by-step: claiming on Form ON-BEN
Here is the full sequence.
- 1Gather your 2025 property tax recordsPull your municipal property tax bill or final receipt. The amount entered must be the actual property tax paid, not an estimate. Condo owners use the property tax portion identified on the condo corporation’s annual statement.
- 2File your 2025 T1 return on or before April 30, 2026The OSHPTG cannot be claimed without filing a T1 General income tax and benefit return, even if income falls below the taxable threshold.
- 3Complete Form ON-BEN with the returnForm ON-BEN is titled Application for the 2026 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant. It is included in the standard Ontario tax package and built into NETFILE-certified software.
- 4Tick box 61070 and enter the property tax at box 61120On page 2 of Form ON-BEN, tick box 61070 to apply for the OSHPTG, then enter your 2025 eligible property tax paid beside box 61120. The number goes on one line. There is no separate supporting schedule.
- 5Decide which spouse claims (couples only)Only one tick mark goes on the household. Decide before either return is filed. Filing both creates a CRA review queue and delays everything.
- 6Submit and track through CRA My AccountSubmit via NETFILE, paper return, or your accountant. Track processing through CRA My Account. The Notice of Assessment is the trigger for the OSHPTG payment.
ClearWealth Accounting Advisors · clearwealth.tax · For informational purposes only
Common mistakes that delay or shrink the grant
A few errors send the grant straight to a CRA review queue or wipe it out altogether.
- →Filing a 2025 T1 return without attaching Form ON-BEN. The return alone does not trigger the OSHPTG calculation.
- →Both spouses ticking box 61070. CRA rejects the duplicate, and the household may end up with no grant until the issue is corrected.
- →Reporting an estimated property tax figure rather than the amount actually paid in 2025. CRA may request supporting documents and delay payment.
- →Missing the condo property tax allocation. Condo owners must use the property tax share listed on the condo corporation’s statement, not full maintenance fees.
- →Claiming property tax for a vacation property or rental unit. Only the principal residence qualifies for the OSHPTG.
- →Assuming age 65 is the threshold. The grant applies to seniors who are 64 or older on December 31 of the tax year, not 65.
- →Ignoring a CRA review letter. Letters asking for the property tax bill or proof of residency need a prompt response, typically within 30 days.
If your grant is denied or reduced: what to do
Two channels exist when CRA denies or reduces the OSHPTG.
The first is informal. A phone call to the CRA individual tax enquiries line (1-800-959-8281) can resolve straightforward issues such as a missing property tax document, a misread AFNI figure, or a calculation question. The CRA agent can sometimes adjust the file directly without a formal objection.
The second is formal. A Notice of Objection on Form T400A must be filed within 90 days of the Notice of Assessment that denied or reduced the grant. The objection goes to CRA Appeals, an independent branch from the original assessor. The 90-day window is strict, and missing it narrows future options considerably.
If the underlying issue involves CRA correspondence, supporting documents, or a Notice of Objection, an experienced advisor often shortens the path. See our ClearWealth services page for tax dispute and CRA review support across Ontario.
Frequently asked questions
Do I need to apply for the Ontario Senior Homeowners’ Property Tax Grant every year?
Yes. The OSHPTG is not automatic. You must file a T1 return and attach Form ON-BEN with box 61070 ticked for each tax year you want to claim the grant. Skipping the form one year does not affect future years, but the missed year is lost unless you file an adjustment.
Can my spouse and I both get the $500 grant?
No. Only one spouse or common-law partner can claim the OSHPTG per household per year. The grant maximum is $500 for the household, not $500 each, regardless of which spouse files first or earns more.
What if my income is between $35,000 and $50,000 — do I still get anything?
Yes, for single seniors. The grant is reduced by 3.33% of every dollar of adjusted family net income above $35,000, so the amount drops gradually rather than cutting off. At AFNI of $42,500 the grant lands at roughly $250; at $50,000 it reaches zero.
I live in a condo. Can I claim my share of property tax through my maintenance fees?
Yes, but only the property tax portion. Your condo corporation’s annual statement separates property tax from operating costs. Use the property tax figure when completing box 61120 on Form ON-BEN, and keep the statement on file in case CRA asks for it.
When will I actually get the money after I file my return?
Most OSHPTG payments arrive roughly four to eight weeks after CRA issues the Notice of Assessment for the 2025 return. For early filers, that often means a payment between late May and mid-summer 2026, deposited directly if you have set up CRA direct deposit.
What happens if I forgot to apply on last year’s return?
You can adjust a prior-year return through CRA My Account or by filing Form T1-ADJ, T1 Adjustment Request. The adjustment must include a completed Form ON-BEN for that earlier year. CRA generally allows adjustments going back ten tax years.
Is the OSHPTG counted as taxable income?
No. The grant is a provincial benefit and is not added to your taxable income. It also does not reduce other federal credits that depend on net income, which is one reason the grant is valuable even for seniors close to other benefit cutoffs.
Why didn’t I get the full $500 even though my income is under $50,000?
The full $500 only applies up to $35,000 for a single senior or $45,000 for a couple. The 3.33% phase-out then reduces the grant across the next $15,000 of income, which is why someone at $45,000 single or $55,000 couple receives a partial amount rather than the maximum.
Get the grant right the first time
For Ontario seniors with multiple income sources, rental property, or a missed claim from a prior year, the right move is usually a short conversation with an accountant before the return is filed. Book a consultation and we will work through your file together.
Book a ConsultationSources & References
- Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) Questions and Answers — Canada Revenue Agency — https://www.canada.ca/en/revenue-agency/services/child-family-benefits/provincial-territorial-programs/ontario-senior-homeowners-property-tax-grant-oshptg-questions-answers.html
- Ontario Trillium Benefit — Government of Ontario — https://www.ontario.ca/page/ontario-trillium-benefit
- 2025 Ontario Economic Outlook and Fiscal Review — Ontario Ministry of Finance — https://budget.ontario.ca/2025/fallstatement/provisions.html
- Form ON-BEN — Application for the 2026 Ontario Trillium Benefit and OSHPTG — https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package.html
- Form T400A — Notice of Objection (Income Tax Act) — https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t400a.html
- Form T1-ADJ — T1 Adjustment Request — https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1-adj.html
- Important dates for individuals — Canada Revenue Agency — https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/important-dates-individuals.html
