Line 21 - Homeowners affordability tax credit advance received
Line 21 - Homeowners affordability tax credit advance received
Enter on line 21 any homeowners affordability tax credit advance (HATCA) that was deducted from your property tax statement.
If you owned your principal residence for part of 2025, prorate any HATCA you received to cover the period of ownership. If you received an HATCA for more than one residence, total the prorated amounts of all HATCA you received.
Supporting documents
Keep all of your school taxes and rent receipts in case the CRA asks to see them later.
Renters affordability tax credit
Individuals who qualify
You can claim this credit if you met all of the following conditions:
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You were a resident of Manitoba at the end of the year
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You were 16 years of age or older at the end of the year
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You paid rent on a principal residence (a residential dwelling unit located in Manitoba that you, or you and your spouse or common-law partner, rented and usually lived in) during 2025
If you rented a residence at different times during 2025, claim the number of months that you lived in all of the residences combined.
This credit can also be claimed for rent paid to a personal care home.
In the case of a rented residence that is a room in a personal care home, you can claim the amount equal to 50% of the portion of the daily fees that were paid to the personal care home for any period in the year, by or on behalf of the individual, and that were not claimed by any taxpayer as a medical expense.
Individuals who do not qualify
You cannot claim this credit for 2025 if any of the following applied:
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For any period of time that your principal residence was also the principal residence of the owner (or their spouse or common-law partner)
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At any time in the tax year, you, or a member of your family, were exempt from tax because of your status as an employee of a country other than Canada
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At any time in the tax year, you, or a member of your family, were not a Canadian citizen and were on active military service as a member of the armed forces of a country other than Canada
You cannot claim this credit for any period of the year where you have also claimed the homeowners affordability tax credit.
You had a spouse or common-law partner at the end of the year
You and your spouse or common-law partner have to decide who will claim this credit for both of you. Only one of you must claim all of these amounts.
You or your spouse or common-law partner received Employment and Income Assistance payments and Manitoba Supports for Persons with Disabilities in 2025
You can only claim part of this credit. For more information, read "Line 56 - Employment and Income Assistance (EIA) or Manitoba Supports for Persons with Disabilities (MSPD) payments received" on page 15.
Shared accommodation
If you shared accommodation with another tenant that was not your spouse or common-law partner, each tenant can claim part of the credit, but not for the same period in the year. The total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
You and your spouse or common-law partner were living apart at the end of the year for medical reasons
If you and your spouse or common-law partner occupied separate residences for part or all of the year, both you and your spouse or common-law partner can each claim renters affordability tax credits. One spouse or common-law partner claims a credit for the common residence for the year. The other spouse or common-law partner claims a credit for the other residence for the time you were living apart.
When you calculate your family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2.
Enter your spouse's or common-law partner's address on line 60890.
Your spouse or common-law partner died in 2025
Only you, the surviving spouse or common-law partner, can claim this credit for both of you, unless you were separated for medical reasons.
When you calculate family income (lines 1 to 6 of Form MB479), do not complete lines 1 to 5 in column 2.
If there is no surviving spouse or common-law partner, this credit can be claimed on the deceased person's final return.
This credit cannot be claimed on an optional return for rights or things for a deceased individual. The total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Bankruptcies in 2025
If you were bankrupt in 2025, you can claim this tax credit on your pre-, in-, and post-bankruptcy return. If this credit is claimed on more than one return, the total amount of the credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
