Northern Ontario Energy Credit (NOEC)
A tax-free payment for residents of 10 Northern Ontario districts to help with higher home energy costs. For the 2026 benefit year the maximum is $189 for a single person and $290 for families, paid through the Ontario Trillium Benefit.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Canada Revenue Agency, on behalf of the Government of Ontario. Check the official program page before you apply.
What the Northern Ontario Energy Credit (NOEC) is
The Northern Ontario Energy Credit (NOEC) is a tax-free payment that Ontario describes as helping "with the higher home energy costs faced by Northern Ontarians." It is one of the three credits combined in the Ontario Trillium Benefit (OTB), together with the Ontario Energy and Property Tax Credit and the Ontario Sales Tax Credit.
For the NOEC, CRA defines Northern Ontario as "the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming."
The credit is linked to housing costs. Ontario lists the 2025 conditions as having rented or paid property tax for the main residence, lived on a reserve and paid home energy costs, or lived in a public long-term care home and paid for a portion of the accommodation. It does not change the municipal tax bill.
The Canada Revenue Agency (CRA) calculates the credit from the 2025 return and adds it to any other OTB amounts as one combined payment. CRA notes that there are no NOEC payments for children.
Amounts
As published by Canada Revenue Agency, on behalf of the Government of Ontario
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Maximum, single individuals with no children | $189 | 2026 benefit year | 2, 1 |
| Maximum, couples and single parents (ontario.ca: "Families") | $290 | 2026 benefit year | 2, 1 |
| Income reduction, single with no children | reduced by 1% of adjusted net income over $50,833 | 2026 benefit year | 2 |
| Income reduction, families | reduced by 1% of adjusted family net income over $65,356 | 2026 benefit year | 2 |
| Small and lump-sum amounts (combined OTB) | $500 or less: one payment in July 2026; more than $2 but less than $10: increased to $10; $2 or less: no payment | 2026 benefit year | 1 |
Official eligibility criteria
- You must be a resident of Northern Ontario (the districts listed above) on December 31, 2025.1,2
- At some time before June 1, 2027, you must be at least one of: 18 years of age or older; have or previously had a spouse or common-law partner; or a parent who lives or previously lived with your child.1
- In 2025, you rented or paid property tax for your main residence; or lived on a reserve and paid for your home energy costs; or lived in a public long-term care home and paid for a portion of your accommodation.1
- Rent counts only if the principal residence in Northern Ontario "was subject to Ontario municipal or school property tax."2
- You must be a resident of Northern Ontario at the beginning of a month to receive that month's payment.2
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Canada Revenue Agency, on behalf of the Government of Ontario.
How to apply
The credit is applied for through the income tax return. CRA says: "To apply for the 2026 NOEC, you must file a 2025 income tax and benefit return. You also must complete Form ON-BEN, Application for the 2026 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant." The form comes with the Ontario tax package.
CRA says applicants tick box 61040 on Form ON-BEN ("Application for the Northern Ontario energy credit") and complete Parts A and B. 2025 rent goes beside box 61100, property tax beside box 61120, reserve energy costs beside box 61210, or public long-term care accommodation beside box 61230. Couples make one claim for both spouses.
Ontario lists April 30 as the last day to file. Details are in the CRA NOEC questions and answers and on ontario.ca.
Eligibility is determined by the Canada Revenue Agency, which administers the credit for the Government of Ontario.
Key dates
- Deadline to file the 2025 return for on-time OTB paymentsApril 30, 2026
- Returns assessed by this date get the first payment in JulyJune 19, 2026
- First monthly 2026 payment (then the 10th of each month)July 10, 2026
- Single payment, if you chose to wait and the OTB entitlement is over $500June 10, 2027
Northern Ontario Energy Credit (NOEC): common questions
Which areas count as Northern Ontario for the NOEC?
CRA lists the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay and Timiskaming. For the 2026 NOEC, you must live in one of these areas on December 31, 2025. You must also live there on the first day of a month to receive that month's payment.
Can I get both the NOEC and the Ontario Energy and Property Tax Credit?
They are separate credits, and both are paid through the Ontario Trillium Benefit. Ontario notes that Northern Ontarians "may also get more money through the Ontario Energy and Property Tax Credit." Each credit has its own boxes on Form ON-BEN: 61040 for the NOEC and 61020 for the OEPTC. CRA calculates each one and pays the total as one combined monthly payment.
How much is the 2026 NOEC?
CRA lists a 2026 maximum of $189 for single individuals with no children and $290 for couples and single parents. The single amount is reduced by 1% of adjusted net income over $50,833. The family amount is reduced by 1% of adjusted family net income over $65,356. The Canada Revenue Agency calculates the entitlement from the 2025 return.
What happens if I move south during the benefit year?
Eligibility is checked month by month. Ontario gives this example: someone who lives in Sudbury on November 1 and moves to London at the end of November gets the November NOEC payment but none after it. CRA says you must be a resident of Northern Ontario at the beginning of a month to receive that month's payment.
Can I claim property tax on both my house and my cottage?
No. CRA says you can only enter the property tax paid on your principal residence in Ontario, and you can only have one principal residence at a time. For a couple, only one spouse or common-law partner applies for the NOEC for both of them.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Ontario Trillium Benefit, Government of Ontario (ontario.ca)Applies to 2026 benefit year (July 2026 – June 2027); page updated April 27, 2026 · checked October 28, 2026 · copy archived
- Northern Ontario energy credit (NOEC) questions and answers, Canada Revenue AgencyApplies to 2026 NOEC (based on 2025 return); page dated 2026-05-11 · checked October 28, 2026 · copy archived
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