Manitoba Education Property Tax Credit

As a Manitoba resident, part of your rent or property tax is put towards funding schools. With the Manitoba education property tax credit (EPTC), you might be able to claim up to $700 either on your municipal property tax statement or through your income tax return for your contribution to the school system.

You can claim this credit if you were a resident of Manitoba at the end of the year and:

  • You paid rent or property tax on your home in Manitoba during the year
  • Your occupancy cost was more than $250
  • You were at least 16 years old at the end of the year

Note: If you have a spouse or a common-law partner, the person who claims the Manitoba school tax credit for homeowners and seniors’ school tax rebate must also be the one to claim the EPTC. If you and your spouse separated or divorced at the end of the year, both you and your spouse can claim the EPTC on your residences after the separation or divorce.

You can’t claim this credit if, during the year, you lived in someone else’s home who for 2018:

  • Will claim you as a dependant
  • Will claim a spousal amount for you, or to whom you’ll transfer your age amount or disability amount or
  • Has received or will receive an education property tax credit

Note: You’ve already received the full EPTC benefit, if you’re 65 years of age or older at the end of the year, your family income was over $40,000, and the EPTC was applied to your 2018 property taxes in advance.

What is occupancy cost?

Your occupancy cost is the total of any of the following that apply to you:

  • Net property tax you paid for your principal residence in 2018
  • Education property tax credit advance you received
  • 20% of the total rent you paid in 2018

Only the amount that is more than $250 will qualify for the credit.

Your net property tax is the property tax you paid on your principal residence for 2018 minus any education property tax credit advance you received. If you live in rural Manitoba, your net property taxes are the “Net Residential Taxes” from your property tax statement.

How much can I claim?

If you’re a homeowner, you need to pay the first $250 of property taxes. Anything higher is eligible for the credit up to a maximum of $700. 

If you rent, you can claim 20% of your rent over $250, up to a maximum of $700 on your tax return. If you paid for room and board, you can only claim the part you paid for your room. However, if you lived in a home which was also occupied by the homeowner, you can’t claim the EPTC.

Education property tax credit advance

As a homeowner, you can self-assess your eligibility for the tax credit and notify your municipality before your property tax statement is printed to have the credit applied to your property taxes starting that year.  This is the EPTC advance.

If you notify your municipality after the property tax statement is printed, you can claim the EPTC on your tax return for that year. For subsequent tax years, the credit will be applied to your property taxes.

Additional savings for seniors

If you’re 65 or older at the end of the year, you might qualify for additional savings! For example:

  • If you own and live in your home, you can claim up to an extra $470 with the Senior’s school tax rebate. The amount you can claim depends on your net family income - the rebate is reduced by 2% of net family income that’s over $40,000. A net family income of $63,500 or more is not eligible for the rebate.
  • Seniors with a household income of $40,000 or less, you can claim up to an extra $400 from the EPTC

Note: If you’re eligible for the Senior’s school tax rebate, you no longer need a separate application to claim it. You’ll be able to make retroactive claims for up to three years, but no further back than the 2016 rebate.

Where do I claim this?

Follow these steps in H&R Block’s 2018 tax software:

Before you begin, make sure that you told us that you lived in Manitoba on December 31, 2018:

  1. Under the PREPARE tab, click the OTHER  You'll find yourself here:

    DIY18_OTHER_EN.png

  2. Under the SPECIFIC CREDITS FOR YOUR PROVINCE heading, select the checkbox labelled Manitoba education property tax credit.

  3. When you arrive at the page for your Manitoba education property tax credit, enter your information into the tax software.
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