Education property tax credit

Education property tax credit

Who can claim the education property tax credit?

You can claim this credit if you met all of the following conditions:

• You were a resident of Manitoba at the end of the year.

• You paid rent or school taxes on a principal residence (defined on page 71) in Manitoba in 2019.

• You were 16 years of age or older at the end of the year.

However, you have already received your full benefit if you met all of the following conditions:

• You were 65 years of age or older at the end of the year.

• Your family income was more than $40,000.

• The Manitoba education property tax credit has been applied as an advance on your 2019 municipal property tax statement.

In this case, do not complete the calculation from lines 20 to 30 of Form MB479.

Who cannot claim the education property tax credit?

You cannot claim the education property tax credit for 2019 if you were living in the home of someone who:

• will claim you as a dependant

• will claim a spouse or common-law partner amount for you or to whom you will transfer part or all of your age amount or disability amount

• has received or will receive an education property tax credit

Did you have a spouse or common-law partner at the end of the year?

If so, you and your spouse or common-law partner have to decide who will claim the education property tax credit, the seniors' school tax rebate (if applicable), and the school tax credit for homeowners for both of you. Only one of you must claim all of these amounts.

Did you or your spouse or common-law partner receive social assistance payments in 2019?

If so, you can only claim a part of the education property tax credit, the seniors' school tax rebate (if applicable), and the school tax credit for homeowners. For more information, read "Line 58 - Social assistance received" on page 74.

Is 2019 the first year we consider you to have a spouse or common-law partner?

If so, one of you can claim an education property tax credit for your residence before you became spouses or common-law partners as well as for your common residence after you became spouses or common-law partners.

If you do not claim your spouse or common-law partner as a dependant, they can also claim their separate residence before you became spouses or common-law partners.

When you calculate your family income (lines 1 to 6 of Form MB479), complete columns 1 and 2 using the information from your and your spouse's or common-law partner's returns for the year.

Were you and your spouse or common-law partner 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 claim separate education property 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 (read "Nursing home fees" on page 72).

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.

Did your spouse or common-law partner die in 2019?

If so, only you, the surviving spouse or common-law partner, can claim the education property tax 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, the education property tax credit can be claimed on the deceased person's final return.

Were you separated or divorced at the end of the year?

If so, both you and your spouse or common-law partner can claim an education property tax credit on your separate residences after the separation or divorce. However, only one spouse or common-law partner can claim an education property tax credit for the family residence you both lived in before the separation or divorce.

Shared accommodation

If you shared accommodation with one or more tenants, only one of you can claim an education property tax credit for the residence for the entire period you shared the accommodation. If one person received a shelter allowance, that person has to claim the education property tax credit.

Occupancy cost

Your occupancy cost is based on the total of any of the following amounts that apply:

• 20% of the total rent or other payments paid in Manitoba for 2019 (other than school taxes and payments for meals or board).

• school taxes paid for your principal residence for 2019

Principal residence

For the education property tax credit, a principal residence is a residential dwelling unit located in Manitoba that you (or you and your spouse or common-law partner) either owned or rented and usually lived in during 2019. You can only claim an education property tax credit on one principal residence at a time. You cannot claim school taxes or the rent you paid for a secondary residence such as a cottage.

If you owned or rented a residence at different times during 2019, claim the rent and/or school taxes and the Manitoba education property tax credit advance that applies to the time you lived in each residence.

If your property is used for more than one purpose (for example, residential and farm, or commercial, or a multi-dwelling unit), use only the part of the school taxes that applies to your principal residence when calculating the credit.

Farmers

Read the definition of a principal residence in the previous section.

You must use the part of the school taxes that applies only to the residence, not including farmland.

Nursing home fees

If you paid nursing home fees and received a detailed statement showing the portion paid for rent separately from attendant care fees and medical expenses, you can claim this rent amount.

If you paid nursing home fees and received a totaled daily rate statement, you can claim 50% of the rent fees that you do not claim as medical expenses.

Mobile homes

Licence fee

If you paid a municipal licence fee and/or rent for a mobile home, claim your municipal licence fee as your school taxes, and claim the rent you paid for the lot as rent.

School taxes

If you paid school taxes and/or rent for a mobile home, report your school taxes and claim the rent you paid for the lot as rent.