Ontario Senior Homeowners' Property Tax Grant (OSHPTG)
An annual Ontario grant of up to $500 for low- to moderate-income homeowners aged 64 or older who paid Ontario property tax on their principal residence. It is claimed on Form ON-BEN with the income tax return and paid by the Canada Revenue Agency.
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 Ontario Senior Homeowners' Property Tax Grant (OSHPTG) is
The Ontario Senior Homeowners' Property Tax Grant (OSHPTG) "helps low-to-moderate income seniors with the cost of their property taxes," according to Ontario's Ministry of Finance. It is a once-a-year, non-taxable payment. Seniors must apply for it each year when they file their income tax and benefit return.
The 2026 grant is based on the property tax paid for 2025, including both municipal and school tax, on the principal residence. The maximum is $500, but CRA notes that "a grant payment cannot be greater than the property tax paid." The grant is reduced as income rises and stops completely at $50,000 of adjusted net income for a single senior, or $60,000 of adjusted family net income for a couple.
The grant is for owners. CRA also accepts "a life lease or a lease of 10 or more years that is paid in full." Tenants cannot claim it, but they may be eligible for the Ontario Energy and Property Tax Credit. CRA issues the grant payment on behalf of the Ontario provincial government.
Amounts
As published by Canada Revenue Agency, on behalf of the Government of Ontario
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Maximum | the lesser of $500 and the eligible property tax paid by or for you for 2025 | 2026 OSHPTG | 2, 1 |
| Single, separated, divorced or widowed | maximum reduced by 3.33% of adjusted net income over $35,000; no grant if adjusted net income is $50,000 or more | 2026 OSHPTG | 2, 1 |
| Married or common-law | maximum reduced by 3.33% of adjusted family net income over $45,000; no grant if adjusted family net income is $60,000 or more | 2026 OSHPTG | 2, 1 |
| Per couple | "Only one person per couple can receive this grant." | current | 1 |
Official eligibility criteria
- You were at least 64 years old on December 31, 2025.2,1
- You were a resident of Ontario on December 31, 2025.2
- You or your spouse or common-law partner owned and occupied a principal residence, or have a life lease or a lease of 10 or more years that is paid in full, on December 31, 2025, for which you or someone on your behalf paid Ontario property tax for 2025.2
- You were not confined to a prison or similar institution on December 31, 2025, and for the next 179 days.2
- You file a 2025 income tax and benefit return in which you include an application for the OSHPTG.2,1
- Income: single, divorced or widowed and earned less than $50,000; or married or living common-law with a combined income of less than $60,000.1
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
There is no separate application form. CRA says that to apply for the 2026 grant, "you must file a 2025 income tax and benefit return" and complete the OSHPTG area on Form ON-BEN, Application for the 2026 Ontario Trillium Benefit and Ontario Senior Homeowners' Property Tax Grant.
On Form ON-BEN, "You must tick box 61070 and then provide the amount of your 2025 eligible property tax paid beside box 61120 in Part A on page 2 of the form." A couple makes one claim. CRA says the grant can only be claimed by the same spouse or partner who applies for the OEPTC and NOEC, and if only one is 64 or older on December 31, 2025, that person applies for both.
Ontario says the grant is paid four to eight weeks after the CRA notice of assessment. CRA says a missed claim can be requested for recent years through My Account or Form T1-ADJ. See ontario.ca and the CRA questions and answers.
Eligibility is determined by the Canada Revenue Agency, which administers the grant for the Government of Ontario.
Key dates
- Age, residence and ownership test date for the 2026 grantDecember 31, 2025
- Payment timingwithin four to eight weeks after you receive your 2025 notice of assessment
Ontario Senior Homeowners' Property Tax Grant (OSHPTG): common questions
Can tenants claim the Ontario Senior Homeowners' Property Tax Grant?
No. CRA says that to qualify, "Ontario property tax must be paid on a principal residence you own." It also accepts a life lease or a lease of 10 or more years that is paid in full. CRA notes that the 2026 Ontario Energy and Property Tax Credit can be claimed by people who lived in Ontario on December 31, 2025 and paid rent or property tax for their principal residence in Ontario for 2025, among other conditions.
Does the grant reduce my Ontario Energy and Property Tax Credit?
Sometimes. CRA says the 2026 grant may reduce the property tax component of the 2026 OEPTC. This happens only if the OEPTC property tax component plus the grant is more than the property tax paid for 2025. CRA adds that "as for most seniors, your 2026 OSHPTG payment will not affect your 2026 OEPTC payment."
Is the grant taxable, and is it paid monthly?
CRA says the OSHPTG is a non-taxable payment. CRA describes it as an annual payment. Payment comes within four to eight weeks after you receive your 2025 notice of assessment. It goes by direct deposit if you already get your refund or benefits that way, and by cheque otherwise. Any amount owed to CRA is taken from the payment first.
What property tax amount goes on line 61120?
CRA says to enter your total 2025 property tax paid for your principal residence, "including the municipal and school property taxes." Property tax on a cottage or investment property does not count. If you co-own the home with someone other than a spouse, enter only your share. If your municipality let you defer some 2025 tax, enter only the amount actually paid.
I forgot to claim the grant in an earlier year. Can I still apply?
CRA says yes, for relatively recent returns. Generally, a change can be requested for a tax year ending in any of the 10 previous calendar years. You request it through CRA My Account, Form T1-ADJ, or a signed letter with Form ON-BEN attached and the property tax paid for each year. CRA says not to file new returns for those years.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Senior Homeowners' Property Tax Grant, Government of Ontario (ontario.ca), Ministry of FinanceApplies to current (page updated January 2, 2026) · checked October 28, 2026 · copy archived
- Ontario senior homeowners' property tax grant (OSHPTG) questions and answers, Canada Revenue AgencyApplies to 2026 OSHPTG (claimed on the 2025 return for 2025 property tax); page dated 2026-01-20 · checked October 28, 2026 · copy archived
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