| Protected B when completed | ||||||||||||||||||||||||||||
| Education property tax credit | ||||||||||||||||||||||||||||
| If you have a spouse or common-law partner, only one of you can claim this credit for a principal residence for the same year. | ||||||||||||||||||||||||||||
| Declaration for the education property tax credit (if you need more space, use a separate sheet of paper) | ||||||||||||||||||||||||||||
| By signing my return, I declare the following information about my principal residence(s) in Manitoba during 2024: | ||||||||||||||||||||||||||||
| Column A Address |
Column B Number of days at address (1) |
Column C School taxes (2) |
Column D Name of any individual(s) who shared accommodation with you (3) |
Column E Municipality payment was made to |
Column F Roll number |
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| (1) Enter the number of days in the year that you qualified to claim the credit for this property. | ||||||||||||||||||||||||||||
| (2) | Enter the gross school taxes minus the Manitoba education property tax credit advance from your property tax statement, if any. Do not deduct the school tax rebate included on your property tax statement, if any. |
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| If you are a mobile homeowner, you may be eligible to use certain amounts you paid in the year in the calculation of your school taxes paid. For more information, go to canada.ca/mb-tax-info. |
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| (3) | Do not include your spouse, common-law partner, and/or dependent children. | |||||||||||||||||||||||||||
| School taxes (total of column C above) | 61120 | 20 | ||||||||||||||||||||||||||
| Manitoba education property tax credit advance shown on your property tax statement | ||||||||||||||||||||||||||||
| (if not received, enter "0") | 61140 | + | 21 | |||||||||||||||||||||||||
| Line 20 plus line 21 | 61160 | = | 22 | |||||||||||||||||||||||||
| Applicable percentage | x 50% | 23 | ||||||||||||||||||||||||||
| Line 22 multiplied by the percentage from line 23 | = | 24 | ||||||||||||||||||||||||||
| Complete lines 25 to 27 only if you (or your spouse or common-law partner) were 65 years of age or older at the end of the year. If both of you were under 65 years of age at the end of the year, enter $350 on line 28 and continue on line 29. |
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| Basic credit for individuals 65 years of age or older | 25 | |||||||||||||||||||||||||||
| Amount from line 6 of the previous page | x 0.5% = | – | 26 | |||||||||||||||||||||||||
| Line 25 minus line 26 | = | 27 | ||||||||||||||||||||||||||
| If you (or your spouse or common-law partner) were 65 years of age or older at the end of the year, enter $350 or the amount from line 27, whichever is more. If both of you were under |
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| 65 years of age at the end of the year, enter $350. | 28 | |||||||||||||||||||||||||||
| Number of days at address (total of column B above) | 61163 | ÷ 366 = | x | 29 | ||||||||||||||||||||||||
| Line 28 multiplied by line 29 | = | 30 | ||||||||||||||||||||||||||
| Enter whichever is less: amount from line 24 or line 30. | 31 | |||||||||||||||||||||||||||
| Amount of Manitoba education property tax credit advance received from line 21 | – | 32 | ||||||||||||||||||||||||||
| Line 31 minus line 32 (if negative, enter "0") | Education property tax credit | = | 33 | |||||||||||||||||||||||||
| 5007-TC E (24) | Page 2 of 6 | |||||||||||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||||||||||
| Renters tax credit | ||||||||||||||||||||||||||||
| Only one person can claim this credit for a given residence for a given month. | ||||||||||||||||||||||||||||
| A person cannot claim this credit for any month for a residence they shared with the owner of the residence. | ||||||||||||||||||||||||||||
| Declaration for the renters tax credit (if you need more space, use a separate sheet of paper) | ||||||||||||||||||||||||||||
| By signing my return, I declare the following information about my rental in Manitoba during 2024: | ||||||||||||||||||||||||||||
| Column A Rental address |
Column B Rent paid at address |
Column C Number of months (4) |
Column D Name of any individual(s) who shared accommodation with you (5) |
Column E Name of landlord payment was made to |
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| (4) You must qualify and have resided at the address for more than half of the days of the month being claimed. | ||||||||||||||||||||||||||||
| (5) Do not include your spouse, common-law partner, and/or dependent children. | ||||||||||||||||||||||||||||
| Amount from line 33 of the previous page | 34 | |||||||||||||||||||||||||||
| Rent paid (total of column B above) | 61165 | •35 | ||||||||||||||||||||||||||
| If you (or your spouse or common-law partner) were 65 years of age or older at the end of the year, complete lines 36 to 40. If both of you were under 65 years of age at the end of the year, enter "0" on line 40 and continue at line 41. |
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| Base amount | 36 | |||||||||||||||||||||||||||
| Amount from line 6 | x 0.75% = | (maximum $300) | – | 37 | ||||||||||||||||||||||||
| Line 36 minus line 37 | = | 38 | ||||||||||||||||||||||||||
| Number of months in the year | ÷ 12 | 39 | ||||||||||||||||||||||||||
| Line 38 divided by line 39 | = | 40 | ||||||||||||||||||||||||||
| Enter whichever is more: amount from line 40 or $43.75. | 41 | |||||||||||||||||||||||||||
| Number of months (total of column C above) | 61167 | x | 42 | |||||||||||||||||||||||||
| Line 41 multiplied by line 42 | = | 43 | ||||||||||||||||||||||||||
| Enter whichever is less: amount from line 35 or line 43. | Renters tax credit | + | 44 | |||||||||||||||||||||||||
| Line 34 plus line 44 | = | 45 | ||||||||||||||||||||||||||
| 5007-TC E (24) | Page 3 of 6 | |||||||||||||||||||||||||||
| Protected B when completed | ||||||||||||||||||||||||||||
| Amount from line 45 of the previous page | 46 | |||||||||||||||||||||||||||
| Seniors school tax rebate | ||||||||||||||||||||||||||||
| Complete lines 47 to 57 if all of the following conditions are met: | ||||||||||||||||||||||||||||
| • | You (or your spouse or common-law partner) were a homeowner | |||||||||||||||||||||||||||
| • | You (or your spouse or common-law partner) were 65 years of age or older at the end of the year | |||||||||||||||||||||||||||
| • | Your family income (line 6) is less than $63,500 | |||||||||||||||||||||||||||
| Otherwise , enter "0" on line 57 and continue at line 58. | ||||||||||||||||||||||||||||
| Note: | The person who claims the education property tax credit (line 33) must also be the person who claims the seniors school tax rebate. If you have a spouse or common-law partner, only one of you can claim this rebate for a principal residence for the same year. |
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| Gross school taxes assessed in Manitoba for 2024 that apply to your | ||||||||||||||||||||||||||||
| principal residence. Include the community revitalization levy amounts in | ||||||||||||||||||||||||||||
| lieu of school taxes from your municipal property tax statement, if any. | 61170 | 47 | ||||||||||||||||||||||||||
| Applicable percentage | x 50% | 48 | ||||||||||||||||||||||||||
| Line 47 multiplied by the percentage from line 48 | = | 49 | ||||||||||||||||||||||||||
| Amount from line 31 of the previous page | – | 50 | ||||||||||||||||||||||||||
| Line 49 minus line 50 (if negative, enter "0") | (maximum $235) | = | 51 | |||||||||||||||||||||||||
| Amount from line 6 | 52 | |||||||||||||||||||||||||||
| Base amount | – | 53 | ||||||||||||||||||||||||||
| Line 52 minus line 53 (if negative, enter "0") | = | 54 | ||||||||||||||||||||||||||
| Applicable percentage | x 1% | 55 | ||||||||||||||||||||||||||
| Line 54 multiplied by the percentage from line 55 | = | ► | – | 56 | ||||||||||||||||||||||||
| Line 51 minus line 56 | ||||||||||||||||||||||||||||
| (if negative, enter "0") | Seniors school tax rebate | = | ► | + | 57 | |||||||||||||||||||||||
| Line 46 plus line 57 | = | 58 | ||||||||||||||||||||||||||
| 5007-TC E (24) | Page 4 of 6 | |||||||||||||||||||||||||||