  Provincial property tax credit |
Ontario, and Manitoba have property, real estate or residence tax credits. British Columbia has replaced its renters tax credit by a B.C. sales tax credit.
Only Ontario has credits available for Students in Residence. For Ontario, also make sure that you enter status Indians resident on reserve because they are not eligible to receive property tax credits.
The following options are applicable for the keyword Residence.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
 See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
The street of the principal residence is required for Manitoba and Ontario residents.
The city of the principal residence is required for Manitoba and Ontario residents.
Enter the postal code in the format A1B 2C3.
Months of residence at this residence in current tax year. This is required for Ontario residents.
Months of residence at this residence in current tax year. This is required for Manitoba residents.
Months of residence at this residence in current tax year. This is required for British Columbia residents.
Days of residence at this residence in current tax year. This is required for Manitoba residents.
Amount of rent paid. This is required for Ontario, and Manitoba. This will be reported on line 61165 of the MB479 and on line 61100 of the ON-BEN.
Specify if this a "long-term care home". A long-term care home can include a nursing home or a municipal, First Nations, or charitable home for the aged.
This is required for Manitoba residents only. If the taxpayer shared accommodations with one or more individuals, only one person can claim a property tax credit for the sharing period.
The name of landlord is required for Manitoba and Ontario tenants.
The name of municipality is required for Ontario and Manitoba property owners.
Enter the name of the designated university, college or private school residence. This information is required for Ontario.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Indicate the applicable assessment roll number, i.e. the number by which the property is identified in the municipal records.
Use the keyword PropertyTax to enter the amount of property tax paid. This amount must be supported by receipts issued by the municipality, and is required for property owners in Quebec, Ontario and Manitoba.
If a portion of the property taxes is beeing claimed as an expense for a rental property, use this keyword to enter only the personal portion of the property taxes paid.
Enter the school taxes payable for the principal residence in Manitoba for 2023 before any education property tax credit advance received.
DT Max will subtract from the amount of school taxes paid on their principal residence in Manitoba for 2023 any education property tax credit advance they received and will enter the net amount on line 21.
The amount of school taxes payable that you enter must be supported by receipts issued by the municipality and/or school board.
It is required for property owners in Ontario and Manitoba.
The amount of gross school taxes part of the property tax assessed for your principal residence in Manitoba for 2023. The amount you enter will include the total assessed value of the gross school taxes for your residence before the education property tax credit advance was deducted.
Use the keyword Revitalization to enter the community revitalization levy amounts in lieu of school taxes from your municipal property tax statement. This amount will be added to the school taxes assessed in Manitoba for the Seniors' school tax rebate.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword EnergyComponent to indicate the relevant energy component type and the relating cost amount (ON-BEN).
The following options are applicable for the keyword EnergyComponent.
Use the keyword OTB-One-Payment to indicate if the taxpayer has elected to receive the 2024 OTB entitlement in one payment in June 2025 instead of receiving it monthly from 2024 to 2025 (ON-BEN).
Use the keyword EnergyPropertyCr to apply for the 2024 Ontario energy and property tax credit (ON-BEN Line 61020).
UFILE_PROPERTY
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 47900 - Provincial or territorial credits (Form 479)
See the CRA's general income tax guide:
Line 47900 - Provincial or territorial credits
Use the keyword NorthernOntario to indicate the taxpayer lived in a principal residence in Northern Ontario on December 31, 2023, and is applying for the 2024 Northern Ontario energy credit (NOEC). If, on December 31, 2023, the taxpayer resided in Northern Ontario and : - paid rent or property tax for 2023, or
- paid for accommodation in a public long term care home for 2023, or
- paid energy costs for his principal residence
on a reserve in Northern Ontario for 2023, he may qualify for the Northern Ontario Energy Credit (NOEC).
Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, or Timiskaming.
Use the keyword SeniorHomeGrant to indicate the taxpayer wishes to apply for the 2024 Ontario senior homeowners' property tax grant (ON-BEN Line 61070).
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