Application for the Ontario energy and property tax credit (OEPTC)

Taxpayer and her husband owned a property - principal residence, however, commute times forced them to move back in with parents.

They did not sell property rather they rented it out. An election was filed under subsection 45(2) to deem there to be no change in use.

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-residence.html#toc18

See Paragraphs 2.48-2.50.

I looked at the description of a principal residence for the purpose of the Ontario energy and propety tax credit in the Ontario Information guide. It states " A principal residence is a housing unit in Ontario that you usually occupy during the year. For example, it can be a house, apartment, condominium, hotel or motel room, mobile home, or rooming house."

See the below screenshot.

This couple did not occupy the property. My question is can they claim the Ontario energy and property tax credit? My initial thought is no.

I would also think no, due more to the fact that (presumably) the pty tax is being deducted against the rental income…if they lived there part of the year then I’d claim for that part

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