The Ontario trillium benefit is three credits, paid together.

What is in the payment

CRA's Ontario page says the Ontario trillium benefit is the Ontario energy and property tax credit, the Northern Ontario energy credit, and the Ontario sales tax credit. The annual amount is usually divided by 12. It is issued on the 10th of each month, starting in July 2026. If the annual entitlement is $500.00 or less, it is one payment in the first month. A choice on the 2025 return can defer an amount over that to June 10, 2027.

Ontario sales tax credit

For July 2026 to June 2027, the maximum is $378.00 for each adult and each child. A single person with no children is reduced by 4% of adjusted net income over $29,047.00. A single parent, or a person who is married or living common-law, is reduced by 4% of adjusted family net income over $36,309.00. Those figures are on the Ontario page. You do not apply for this credit. The seniors' threshold page says a senior with a spouse or a qualified dependant uses $37,273.00 instead, for payments from the 2025 return. A single senior with no children is not given a separate threshold on that page.

Energy and property tax credit

The OEPTC questions and answers say the maximum 2026 credit is $1,307.00 for a non-senior ($290.00 energy plus $1,017.00 property tax) and $1,488.00 for a senior ($290.00 plus $1,198.00). The calculation sheet for a single person under 64 with no children starts from 20% of Ontario rent plus Ontario property tax. See that official source for the rest of the arithmetic. This guide does not estimate a credit from a rent amount.

Northern Ontario energy credit

New residents, RC151, and the first return

The newcomers page says a new resident can apply for the groceries benefit before the first tax return, on form RC151. The same page says that if you are eligible for that benefit you may also get provincial credits the CRA administers, and it names the Ontario trillium benefit, including all three parts. It does not print a partial-year formula. Someone who was not an Ontario resident on December 31, 2025 does not meet the 2025 housing tests on the energy-credit pages. After the first return, the sales tax credit is calculated from the return, and the energy credits are applied for on that return. Filing notes are on the first tax return guide. The federal estimates are the groceries benefit, the Canada child benefit, and the Canada workers benefit. Ontario pay is on the Ontario take-home page.

Questions