As per CRA:
If you were married or living in a common-law relationship on December 31, 2020, the following rules apply:
- only one spouse or common-law partner can apply for the grant for both of you;
- if only one spouse or common-law partner was 64 years of age or older on December 31, 2020, that spouse or common-law partner has to apply for both of you;
- only the spouse or common-law partner who applies for the 2021 Ontario energy and property tax credit (by ticking box 61020 on Form ON-BEN) and the 2021 Northern Ontario energy credit (by ticking box 61040) can claim the 2021 OSHPTG;
- you must provide your spouse's or common-law partner's net income in the Identification area on page 1 of your 2020 return; and
- if your principal residence is jointly owned with one or more persons other than your spouse or common-law partner, you are eligible to claim the OSHPTG only for your share of the property taxes for the year.
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