Ontario Trillium Benefit(OTB)은 저소득층을 위한 환급 혜택으로, 세 가지의 혜택이 하나로 뭉친 혜택이다. 세가지 혜택은, Ontario Energy and Property Tax Credit (OEPTC), Ontario Sales Tax Credit (OSTC), 그리고 Northern Ontario Energy Credit (NOEC)으로 나뉘는데, 주로 세 가지 혜택을 뭉쳐 1년에 한 번 혹은 매달 나뉘어 받을 수 있게 선택할 수 있다. 보고는 개인 세금보고서 (T1) ON-BEN schedule을 통해 보고할 수 있으며, 소득이 없더라도 4월 30일까지 보고를 해야만 차질없이 지급받을 수 있다. OTB 외에도 64세 이상 되는 노인일 경우 자신이 소유하는 집에 거주할 경우, 최대 $500불까지 받을 수 있는 Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) 또한 ON-BEN을 통해 신청할 수 있다.
OEPTC는 저소득층 및 중소득층 가정을 위한 혜택으로, 렌트, 재산세, 그리고 에너지 비용에 대한 판매세를 부분적으로나마 환급해주는 혜택이다. OSTC 또한 저소득층 및 중소득층 가정을 위한 혜택으로, 한 해 동안 물품과 용역에 대한 GST/HST 판매세를 지불한것에 대한 부분적 환급 혜택이다. NOEC는 온타리오주 북쪽 (예: Manitoulin, Nipissing, Parry Sound, Sudbury, Thunder Bay 등)에 사는 거주자들을 위한 혜택으로, 상대적으로 많은 에너지 비용이 발생하는것을 고려해서 지급하는 혜택이다.
OEPTC 지급액은 여러 가지 요소에 따라 달라지는데, 나이, 혼인 여부, 재산세와 렌트 금액, 요양원과 학교 기숙사에 거주 여부에 따라 금액 계산이 달라질 수 있다. 최대 지급액은 노인일 경우 $1,187불을, 일반 성인일 경우 $1,042불이 나오며 가족소득에 따라 최대 지급액이 줄어든다.
OSTC는 가족 구성원당 $301불이 (2018년 기준) 지급되며, 가족소득이 $28,944 이상일 경우 $1불당 4%씩 줄어든다. NOEC 또한 혼인 여부와 가족 구성원 따라 한해 $151불에서 $232불이 지급되며 $40,522 (싱글), $52,100 (부부) 이상의 소득이 있을시 $1불당 1%씩 줄어든다.
렌트나 재산세를 보고할 시 아래와 같은 경우는 보고할 수 없기 때문에 조심해야 한다.
- Municipal & education property tax가 면제되는 경우 (예: 보호구역에 위치한 거주지 혹은 공공 지원 주택)
- 렌트 외 다른 비용 (예: 콘도 관리비, 시설비)
- 친척이나 지인에게 지불한 렌트비일 경우, 수령인이 임대소득을 따로 보고하지 않는 경우
- 사업 또는 임대사업을 하면서 발생하는 재산세 혹은 렌트비
- 대학교 기숙사비 (대신 기숙사에서 거주했다고 보고하면 지급액이 $25불 늘어난다)
- 사립요양원, 병원, 그룹 홈과 같은 기관이 municipal & school taxes를 내는 기관이면, 렌트비를 보고할 수 있지만, 렌트비에서 식비 및 부가서비스 등의 비용을 구분하지 않는 경우 총비용의 75%만 보고할 수 있다.
- 배우자와 이혼한 경우, 같이 살았던 기간의 렌트비중 자신의 몫과 혼자 산 기간의 렌트비만 보고할 수 있다.
- 주 거주지를 다른 사람과 공용으로 살 경우, 자신의 몫만 보고할 수 있다.
캐나다 이민 온 첫해일 경우에도 개인 세금보고서와 함께 RC66SCH- Status in Canada/ Statement of Income, RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada 을 제출하면 해당 혜택을 받을 수 있기 때문에, 세금보고를 제때제때 하는 것이 중요하다. Ontario Trillium Benefit은 비과세 혜택이기 때문에 따로 세금보고를 할때 혜택에 대한 소득 보고를 할 필요는 없다.
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