- How do I apply for the Northern Ontario Energy Credit (NOEC)?
- Who gets the NOEC?
- What is the definition of 'single individual', 'family' and 'dependent child'?
- Is the NOEC calculated on gross or net income?
- I am an Aboriginal individual living in northern Ontario – can I apply for the NOEC?
How do I apply for the NOEC?
The application will be part of your personal income tax return.
Who gets the NOEC?
An individual will be eligible for the credit if they meet all of the following conditions:
- the individual is a resident of 'northern Ontario' on December 31 of the taxation year
- the individual filed a personal income tax return
- the individual (or their spouse or common-law partner) paid property taxes, rent or other amounts that qualify for the purpose of the Ontario Energy and Property Tax Credit in respect of their principal residence in the north in the taxation year, or if they lived on reserve in the north, must have paid energy costs for their principal residence, or
- the individual (or their spouse or common-law partner) paid an amount for the individual's accommodation in a public long-term care home
For 2011, the credit will be paid quarterly, along with the government's Ontario Energy and Property Tax Credit. You must file an income tax return each year to receive the credit.
Effective July 2012 and for subsequent years, payments of the Northern Ontario Energy Credit, the Ontario Sales Tax Credit and the Ontario Energy and Property Tax Credit will be combined into a single benefit payment called the Ontario Trillium Benefit and delivered on a monthly basis. You must file an income tax return each year to receive the benefit.
For more details on who is eligible please visit the Canada Revenue Agency web site and read the NOEC Questions & Answers.
What is the definition of 'single individual', 'family' and 'dependent child'?
Single individual is a person who:
- is 18 years of age or older
- has no qualified dependants
- does not have a spouse or common-law partner
Family means:
- an individual and the individual's spouse or common-law partner, with or without children, or
- an individual with a dependant child
Dependant child means an individual who:
- is dependent on the applicant or the applicant's spouse or common-law partner for support
- resides with the applicant
- is under 18 years of age
- does not have a spouse, common-law partner or a child
Is the NOEC calculated on gross or net income?
The NOEC is calculated based on the adjusted family net income of the recipient. Adjusted family net income is the sum of your net income (line 236 on your income tax return) and your spouse's or common-law partner's net income.
I am an Aboriginal individual living in northern Ontario – can I apply for the NOEC?
An Aboriginal living off-reserve will be eligible for the credit if they meet all of the following conditions:
- the individual is a resident of 'northern Ontario' on December 31 of the taxation year
- the individual filed a personal income tax return
- the individual (or their spouse or common-law partner) paid property taxes, rent or other amounts that qualify for the purpose of the Ontario Energy and Property Tax Credit in respect of their principal residence in the north in the taxation year, or
- the individual (or their spouse or common-law partner) paid an amount for the individual's accommodation in a public long-term care home
Note: Individuals who live on a reserve in northern Ontario who pay for energy costs for their principal residence are also eligible to apply for the credit provided they meet all other eligibility criteria.
For more details on who is eligible please visit the Canada Revenue Agency web site and read the NOEC Questions & Answers.
