Frequently Asked Questions

The grant you receive depends on your marital status, the property taxes you paid and your adjusted family net income. The maximum grant payable for 2010 and subsequent years is $500.

Am I eligible for the grant and the Ontario Energy and Property Tax Credit (OEPTC)?

Yes, you may be eligible for both the grant and the OEPTC depending on your marital status, the property taxes you paid and your adjusted family net income. The following charts illustrate typical grant amounts and OEPTC amounts at various income levels for single seniors and senior couples based on a range of property taxes paid.

2012 Ontario Senior Homeowners' Property Tax Grant (OSHPTG) and Energy and Property Tax Credit (OEPTC)
Net Income Single Senior	Property taxes	OSHPTG	OEPTC	Total
$15,000	1,250	500	782	1,282
$20,000	1,500	500	807	1,307
$25,000	1,860	500	843	1,343
$30,000	2,130	500	796	1,296
$35,000	2,400	500	723	1,223
$40,000	2,540	334	637	971
$45,000	2,680	167	551	718
$50,000	2,820	0	465	465
$55,000	2,970	0	380	380
$60,000	3,120	0	295	295
$65,000	3,220	0	205	205
$70,000	3,320	0	115	115
$75,000	3,420	0	25	25
$80,000	3,450	0	0	0

2012 Ontario Senior Homeowners' Property Tax Grant and Energy and Property Tax Credit
Net Income Senior Couple	Property taxes	OSHPTG	OEPTC	Total
$15,000	1,980	500	855	1,355
$20,000	2,160	500	873	1,373
$25,000	2,640	500	921	1,421
$30,000	2,670	500	924	1,424
$35,000	2,700	500	858	1,358
$40,000	2,760	500	764	1,264
$45,000	2,820	500	670	1,170
$50,000	2,880	334	576	910
$55,000	2,970	167	485	652
$60,000	3,060	0	394	394
$65,000	3,140	0	302	302
$70,000	3,220	0	210	210
$75,000	3,300	0	118	118
$80,000	3,380	0	26	26
$90,000	3,540	0	0	0

You are helping seniors who own homes with their property tax burdens. How are you helping low-income Ontarians who rent?

The government is committed to helping low- and moderate-income senior homeowners offset their property taxes.

Several support mechanisms are available to help lower-income individuals and families including rent-geared-to-income housing, rent controls and the new Rental Opportunity for Ontario Families program.

The government provides property tax relief to eligible non-senior homeowners through the Ontario Tax Credits that are delivered through the personal income tax system.

Why is the grant only available to seniors?

Seniors, who wish to stay in their own homes but live on fixed incomes, are less able to supplement their income to deal with rising property values.

The government provides property tax relief to eligible non-senior homeowners through the Ontario Tax Credits that are delivered through the personal income tax system.

I forgot to apply for the grant when I filed my 2009 and 2010 income tax and benefit returns. Can I still apply for the grant?

Yes. You can apply up to three years after the beginning of the tax year for which the grant applies. So, for the 2010 grant, you have until January 1, 2013, to apply for the grant on your 2009 return. For the 2011 grant, you have until January 1, 2014, to apply for the grant on your 2010 return.

Note:
To apply for your grant, do not file another income tax and benefit return. Instead, you can make your request to the Canada Revenue Agency by visiting My Account or sending the following documents to your tax centre: a completed Form T1-ADJ, T1 Adjustment Request, or a signed letter indicating that you want to apply for the 2010 and 2011 grant on your 2009 and 2010 returns. You would also have to provide the amount of your 2009 and 2010 property taxes paid and your spouse's or common-law partner's net income, if applicable. Include your social insurance number, your address, and a telephone number where you can be reached during the day.

Do I have to apply for the grant?

Yes, to receive the grant, you have to apply for it each year. For the 2012 gant, you need to file a 2011 personal income tax return and report the amount of property tax you paid on line 6112 on the form ON-BEN.

Do I have to calculate the grant?

No, you do not need to calculate the grant. Once you have applied, the grant will be calculated for you and if you are entitled, payment will be made by cheque or direct deposit. If you are not entitled to the grant, you will receive a notice explaining why.

Is the grant taxable?

No, the grant is a non-taxable payment that is not included in your income.

Will the grant be included as income when applying for other senior benefits?

Because the grant will not be included in your income, it will not affect other income-tested benefits.

Will I get the grant in addition to my Ontario Tax Credits?

Yes, you may receive the grant in addition to other tax credits. Senior homeowners who already receive full property tax relief through the Ontario Tax Credits will continue to do so through the combination of the grant and the credit.

I believe my property assessment is not accurate, can you help?

You should contact the Municipal Property Assessment Corporation (MPAC) at 1 866 296-MPAC (6722) to discuss your assessment.

Does my assessment have to increase to obtain the grant?

No, senior homeowners may be eligible for the grant whether their assessments go up or down (see below).

Who is eligible for the grant?

You are eligible for the grant if you were a resident of Ontario on December 31 of the previous year, and property tax on a principal residence was paid by or for you in that year. On December 31 of the year before the grant is paid, you must be 64 or older and you must own and occupy the principal residence.

For example, you are eligible for the 2012 grant if on December 31, 2011:

you are a resident of Ontario
you are 64 years of age or older
you own and occupy a principal residence and property tax was paid by or for you in that year and on that residence
your spouse or common-law partner has not received a property tax grant for 2012
you meet the income requirements

What is the minimum age to be eligible for the grant?

You must be 64 years of age or older on December 31 of the previous year to be eligible for the grant for the current year.

I turn 65 this year, will I get the full grant or will it be pro-rated for the part of the year following my birthday?

No, there will be no pro-rating. If the senior is 64 years of age as of December 31 of the previous year, he or she will qualify for the full amount of the grant.

Must a person be a Canadian citizen in order to be eligible for the grant?

The grant is provided to Canadian citizens and landed immigrants. Individuals must be resident in Ontario and must file an Ontario personal income tax return.

My spouse is a senior and owns our home but is currently in a nursing home. I am not a senior. Are we entitled to the grant?

If the senior owns the home and intends to return, the application is made as a couple.

If both spouses or common-law partners are seniors, and live apart and maintain separate principal residences on December 31 of the previous year for health reasons, each may apply for a property tax grant as individuals.

In the year of the death of an eligible senior, can the spouse still receive the grant?

The spouse or common law partner should receive the grant if the home is their principal residence. For the next year, the surviving spouse or partner would have to meet the eligibility requirements to get a grant, e.g., meet the income and age tests.

Do homeowners have to pay their property tax before receiving the grant?

Yes, the grant will be based on the prior year's property tax paid.

In calculating my property taxes should I use all of the property taxes or only the education portion?

You should use total property taxes paid including the municipal and education property taxes. If you reside in an unorganized area, you may use amounts charged under the Provincial Land Tax Act or the Local Roads Boards Act or the Local Services Boards Act.

We are planning to sell our home in 2012. Are we still eligible for the 2012 grant?

Yes, if you meet the other eligibility criteria, you would be eligible as the grant is based on property taxes paid on your home in 2011.

Will secondary residences such as cottages be eligible for the grant?

No, secondary residences are not eligible.

Could the grant be claimed on more than one principal residence in a tax year?

Yes, applicants can designate more than one principal residence if the senior has lived in more than one principal residence consecutively in the previous year and lived in one of these residences on December 31 of that year.

Do I have to have owned the home for a minimum number of years to be eligible to receive the grant?

No, as long as a senior paid property tax in respect of their residence in the previous year, and lived in their principle residence on December 31 of the previous year, the duration of ownership will not be relevant.

I am a senior and own my home jointly with my spouse who is a non-senior. Are we eligible for the grant?

Yes, if you meet the other eligibility criteria. Applicants should apply for the grant as a couple if the senior and non-senior are spouses or common-law partners.

I am a senior and jointly own my home with a non-senior who is not my spouse or common-law partner. Am I eligible for the grant?

You can apply for the grant as a single (i.e., not a couple) based on the share of property taxes that you pay.

I own my home but I am not a senior. However, my spouse is a senior. Should we apply for the grant?

Yes, people should apply as a couple if they and/or their spouse or common-law partner are seniors.

However, if you are separated because of marriage break-down, or due to medical necessity, you and your spouse will be treated as individuals.

Will seniors in co-operative buildings be eligible for the grant?

For co-operatives, individual residents will receive the grant if they had an ownership interest and could provide proof of the amount of property tax paid. They cannot include common expenses or utility charges as part of the tax.

Am I eligible for the grant if I am a senior who lives in a mobile home?

Seniors in mobile homes who own their homes but lease the land on which the home is situated may apply for the grant. You would do the following:

Determine all the amounts paid for the year by you or your spouse or common-law partner to the owner of the land that can reasonably be considered to have been paid to compensate the owner for municipal tax assessed against the land for the year.
Determine all amounts of municipal tax paid by you or your spouse or common- law partner for the non-seasonal mobile home.
Add both amounts together. The total is your property tax paid for the year.

Am I eligible for the grant if I am a senior who lives in a life-lease building?

Seniors who paid a lump sum for the right to occupy a life-lease building for life or a period of at least 10 years may apply for the grant. You would determine the amount of municipal tax that is reasonably applicable to the residence for the taxation year and use this amount as the property tax paid for the year.

Do I have the right to appeal if I am denied the grant?

Appeals will be permitted and will follow the procedures outlined in the Ontario Taxation Act, 2007.

If applicants disagree with an assessment, they may object to the Canada Revenue Agency. If applicants disagree with a decision resulting from an objection, they can appeal their assessments or determinations to the Superior Court of Justice.

I have an outstanding debt with the CRA and didn't receive a GST credit because I owed money to the government. Will I receive the grant?

Yes, the grant cannot be applied against other debts such as outstanding income tax payable. If you are eligible for the grant, you will receive it.

However, if you are re-assessed and it is found that you received a grant payment to which you were not entitled, or more than you were entitled to, you must pay back that amount or the amount will be deducted from future entitlements.

Similarly, if you receive a lower grant than you will be entitled to after a reassessment, you will be entitled to the additional amount.

Can I get the grant earlier by assigning it to a tax preparation service (e.g., H&R Block)?

No, the grant cannot be assigned.

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