Starting tax payment from 14000 makes sense. 2. Student residence is part of Ontario trillium benefit. You submit application together with annual tax return. But Ontario does the assessment separately. The assessment results is not part of tax return. You will receive a letter later time and tell you your eligibility

你的孩子大学期间租房住,就有资格拿到Tax,credit,等他自己报了税,CRA就会在NOA中告知有多少钱.(钱少,就会一次性打到帐上,钱多,就按月寄.),给你一个连接,自己都可以算算你孩子可以从ON-BEN福利中拿到多少钱. https://www.ontario.ca/page/tax-credit-calculator