Tax Assistance Office 

Seniors' School Tax Rebate - Frequently Asked Questions

Claiming the Rebate

 

Eligibility for the Seniors' School Tax Rebate

 

Changes in ownership/residence

 

Other Questions

Claiming the Rebate

How do I claim my Rebate?

You claim the Rebate when you file your income tax return.

 

Eligibility for the Seniors' School Tax Rebate

How do I know if I am eligible?

To be eligible for the Seniors’ School Tax Rebate, you or your spouse / common-law partner must:

  • be 65 years of age or older by the end of the year ( December 31);
  • own your home, or be liable for paying the school taxes on your principal residence;
  • live in your home; and
  • be residents of Manitoba.

 

Do both spouses have to live in the house to be eligible for the Rebate?

Yes. To be eligible for the Rebate, both the claimant and the spouse or common-law partner must reside in the home as their principal residence. If you and your spouse or common-law partner are separated for medical reasons (ex. one spouse living in a personal care home) or you and your spouse or common-law partner own more than one property, you may still be eligible. Please contact the Manitoba Tax Assistance Office, by phoning 204-948-2115 (Toll-free 1-800-782-0771).

 

What is a principal residence?

A principal residence is the home in which you normally reside during the year.

 

I am under age 65 and own my home, but my spouse is over age 65. Do we qualify?

Either you or your spouse or common-law partner must be at least age 65 by the end of the year to qualify. If you are under age 65 and you own your home, but your spouse or common-law partner is over age 65 and lives with you, you will jointly qualify for the Seniors’ School Tax Rebate.

 

I own a duplex, reside in one side and rent the other side. Will I be eligible for the Rebate?

Yes. As long as you meet all the requirements of the program, you can claim the Rebate on the proportion of school taxes that are applicable to your principal residence. In the case of a duplex, your Rebate will be based on ½ of the school taxes paid or payable.

 

I am over the age of 65 and own two properties. Can I receive the Rebate on both?

No. You and your spouse or common-law partner can only receive one Rebate per year for your principal residence. Secondary residences such as rental properties or cottages are not eligible for the Rebate.

 

I am a senior who rents an apartment. Do I qualify?

No. The Rebate is available to seniors who own their home and directly pay school taxes. Renters can still save up to $1,100 with the Education Property Tax Rebate.

 

I am a senior who is liable for paying school taxes on a property which I do not own. Could I be eligible?

Yes. You may be eligible if you, or your spouse or common-law partner, are identified on the municipal property tax statement as the person(s) responsible for paying the school tax, as of the municipal property tax due date.

 

I live in a provincial park, can I claim the Rebate?

No. You must pay a school division related tax on your municipal property tax statement to be eligible.

 

Changes in ownership/residence

I am moving to a new residence, how do I get the rebate?

Your move will determine if you qualify for a Rebate on your new residence. You are eligible to claim the Rebate if you own and live in the residence on the municipal property tax due date. The following is a general guideline:

  • If you take possession of your new home before the municipal property tax due date, you are eligible to claim the Rebate on your new home. In this situation the prior owner would not be eligible.
  • If you take possession of the home after the municipal property tax due date, you cannot claim the Rebate on that property for that year, but you can claim with respect to your old residence if you owned and lived at the property as of the municipal property tax due date.

 

Other Questions

Do I need to report the Rebate I received on my personal income tax return?

Yes. When completing the Manitoba Income Tax Form MB479 – Manitoba Credits, you will be required to reduce your school taxes paid by the value of the Rebate when applying for the School Tax Credit for Homeowners.