Calculation of Manitoba's education property tax credit and the seniors' school tax rebate on Form MB479

Program(s) affected: T1 Document created: 04 06, 2017 Tax year(s): 2016 Document last modified: Version(s): 20.01, 20.10, 20.11, 20.12, 20.13, 20.14 Problem status: Fixed in 20.20

My client is a resident of Manitoba and has a spouse or common-law partner 65 years of age or older. My client is claiming the education property tax credit and the seniors' school tax rebate on Form MB479. However, since my client is under 65 at the end of 2016, DT Max did not complete lines 27, 28 and 33 to 41 that are associated with these credits on Form MB479. Is this correct?

No. If your client claims the education property tax credit and one of the spouses is 65 years of age or older, this credit of $700 can reach up to $1,100 depending on their family income and lines 27 and 28 of Form MB479 must then be completed in order to perform this calculation. However, this problem does not affect your client if the family income exceeds $40,000. Furthermore, if the same client applies for the seniors' school tax rebate, lines 33 to 41 of Form MB479 must also be completed if the family income is less than $63,500.

If this situation applies to your client, we recommend that you wait for the next release of the software which will correct this problem before recalculating and submitting your client's tax return.

For clients whose tax return has already been submitted, if the CRA has not already corrected this error at the time of the assessment, please recalculate the tax return with the new version and then transmit the amended tax return using ReFILE. You can also opt for an adjustment request by filling out Form T1-ADJ.