Should both spouse enter the amount of property tax in the income tax return?

If you were married/common-law on December 31, 2024, only one of you can apply for the 2025 OSHPTG for both of you. However, if only one spouse or common-law partner is 64 years of age or older on December 31, 2024, then that spouse/partner must apply for both of you.

The OSHPTG can only be claimed by the same spouse or common-law partner who applies for the 2025 Ontario energy and property tax credit and the 2025 Northern Ontario energy credit.

If your principal residence is jointly owned with one or more persons other than your spouse/partner, you are eligible to claim the OSHPTG only for your share of the property taxes for the year.