2025 Ontario energy and property tax credit (OEPTC) calculation sheets

Your OEPTC entitlement is calculated on a monthly basis. However, for all the monthly payments from July 2025 to June 2026, you must use your marital status on December 31, 2024.

• If your marital status was married or living common-law on December 31, 2024, use the calculation sheet for married or common law individuals or seniors.
• If your marital status was single, separated, divorced or widowed on December 31, 2024, use the calculation sheet for single individuals or seniors that agrees with your family situation for children at the beginning of the month.

However, if your family situation for children changes during the benefit year, you may have to use more than one sheet to calculate your entitlement. If this applies, to get your annual entitlement you would add together your monthly entitlement for each sheet times the number of months each situation applied.

Calculation sheets

Calculation sheets for taxpayers who are under the age of 64 on December 31, 2024:

• Calculation sheet for married or common law individuals who have or do not have children
• Calculation sheet for single individuals who have no children
• Calculation sheet for single individuals who share the care of all their children
• Calculation sheet for single individuals who have the sole care of at least one child

Calculation sheets for taxpayers who are 64 years of age or older on December 31, 2024:

• Calculation sheet for married or common law seniors who have or do not have children
• Calculation sheet for single seniors who have no children
• Calculation sheet for single seniors who share the care of all their children
• Calculation sheet for single seniors who have the sole care of at least one child