Charge rent one period at a time
Rent under the Residential Tenancies Act, 2006 is charged for a rental period - usually one month. Add each period between the arrears start date and the arrears end date as a separate ledger row. Do not compound; do not add interest to unpaid rent unless a Landlord and Tenant Board order later awards it.
Handle partial periods deliberately
If the arrears period ends part-way through a month, decide whether to charge the full period (the default at the LTB for most L1 applications) or to prorate by days in the period. Whichever choice you make, apply it consistently so the ledger totals reconcile.
Rent deposit and deposit interest - when they are credited
A last-month's-rent deposit is not a payment against ongoing arrears. Under RTA s. 106(10), the deposit is generally applied to the last rental period before the tenancy ends. It becomes a credit against the arrears calculation when it is applied at the end of the tenancy or when the Board deducts it in a termination-based order under s. 87(4). In a stand-alone L9 arrears application where the tenancy is continuing, the deposit is generally not deducted; in an L1 (arrears + termination) or an L10 order in respect of a former tenant, it typically is.
Interest on the deposit, at the rent-increase guideline for the year, is owed to the tenant under s. 106(3) and is generally credited at the same time as the deposit itself. The LTB's Interpretation Guideline 11 is guidance only - the actual outcome depends on the application, the tenancy status, the order, and the facts of the case.
Apply tenant payments in date order
Every payment the tenant made during the arrears period reduces the running balance from the date of payment. Enter payments in date order to keep the ledger auditable. Do not lump partial payments together at the end of the period - the LTB expects a chronological record.
Compensation is a separate row after termination
Once the tenancy is terminated, the landlord charges daily compensation instead of rent for the period between termination and vacant possession. Compensation runs in its own row on the ledger, strictly after the last rent period, so no day is charged twice. Count both the first and the last compensation day.
Filing fees and other ordered amounts
The LTB filing fee is added as a separate line when the landlord pays it. Other amounts the Board orders (for example, NSF fees or substantial-interference remedies) are also separate ledger lines, not part of the rent total.
Worked example
Facts. Rent of $2,200 per month due on the first. The tenant paid nothing from 1 January 2026 to 30 April 2026 (four months). The landlord holds a last-month's rent deposit of $2,200 with $55 in accrued interest owed to the tenant. The tenancy has been terminated by a valid notice effective 30 April 2026.
Rent charged. Four periods × $2,200 = $8,800.
Deposit credit. Because the tenancy is ending and a Board order is expected to deduct the deposit under RTA s. 87(4), the deposit of $2,200 plus $55 of interest ($2,255 total) is applied as an end-of-tenancy credit dated at the arrears end date. If instead this were a stand-alone L9 calculation with the tenancy continuing, the deposit would generally not be deducted and the credit would be $0.
Balance before LTB filing fee. $8,800 − $2,255 = $6,545.
Related calculators
Official sources
We publish corrections when readers identify inaccuracies. Please submit corrections through the Feedback & Corrections form.