Each year, you must file your personal Income Tax and Benefit Return and fill out the ON-BEN Application form that’s included in the tax return package. Based on your return, the Canada Revenue Agency (CRA) determines whether you’re eligible for the OTB and lets you know if you’ll receive the payment. “For example, if you turn 18 in November 2026, you should file your 2025 tax return by April 30, 2026. The OTB combines three different credits: the Northern Ontario Energy Credit, the Ontario Energy and Property Tax Credit, and the Ontario Sales Tax Credit: These help cover part of energy costs and sales and property taxes. The Northern Ontario Energy Credit (NOEC) is a tax-free payment aimed at offsetting the high home energy costs of living in Northern Ontario.