Homeowners Affordability Tax Credit (HATC)
A Manitoba credit against the school taxes on a homeowner's principal residence. For 2026 it is the lesser of $1,600 and the gross school taxes on the principal residence. It can be applied as an advance on the municipal property tax statement or claimed on the income tax return.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Government of Manitoba (Manitoba Finance, Tax Assistance Office); applied as an advance on the property tax statement by municipalities, or claimed on Form MB479 with the income tax return filed with the Canada Revenue Agency. Check the official program page before you apply.
What the Homeowners Affordability Tax Credit (HATC) is
The Homeowners Affordability Tax Credit (HATC) reduces the school (education) taxes on a principal residence in Manitoba. Manitoba Finance says that "In 2025, the Education Property Tax Credit (EPTC) was replaced with a new $1,500 Homeowners Affordability Tax Credit (HATC)."
For 2026, "the amount of the HATC is the lesser of $1,600 and the gross school taxes on your principal residence." For 2027, the maximum rises to $1,700 for properties assessed under $1,000,000. It is reduced by $3.40 per $1,000 of assessment above $1,000,000, and properties assessed at $1,500,000 or more get no credit.
Homeowners who have self-declared their principal residence with their municipality receive the credit as an advance on their municipal property tax statement (the "HATC Advance"). Eligible homeowners who did not receive the advance can claim it on their personal income tax return.
The credit applies only to a principal residence, not to "rental properties, secondary residences/cottages, commercial properties, etc." Renters are not eligible, but may claim the Renters Affordability Tax Credit. There is no separate seniors' top-up within the HATC. The Seniors' School Tax Rebate continues as a separate program. For how school taxes fit into a Manitoba bill, see Manitoba property tax.
Amounts
As published by Government of Manitoba (Manitoba Finance, Tax Assistance Office); applied as an advance on the property tax statement by municipalities, or claimed on Form MB479 with the income tax return filed with the Canada Revenue Agency
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| 2025 maximum | the lesser of $1,500 and the gross school taxes on your principal residence | 2025 tax year | 1, 2 |
| 2026 maximum | the lesser of $1,600 and the gross school taxes on your principal residence | 2026 tax year | 1, 3 |
| 2027 maximum (announced) | the lesser of $1,700 and the gross school taxes on your principal residence for properties assessed under $1,000,000 | 2027 tax year | 1 |
| 2027 reduction for higher-value homes (announced) | for properties assessed over $1,000,000, the maximum is reduced by $3.40 per $1,000 above $1,000,000; properties assessed at $1,500,000 or more no longer receive the credit | 2027 tax year | 1 |
| Mobile home on land the owner does not own | school taxes if the mobile home is assessable, or 50% of the municipal licence fee in a licensed mobile home park; plus 10% of land rental fees if the land is rented or leased | current | 1, 2 |
Official eligibility criteria
- The HATC "applies to principal residences only. It does not apply to any other properties (rental properties, secondary residences/cottages, commercial properties, etc.)."1
- "A principal residence is a single residential dwelling unit in Manitoba that is owned by an individual or their spouse or common-law partner and that is the primary residence of the individual or the individuals cohabiting spouse or common-law partner."1
- "An individual (and their spouse or common-law partner) cannot have more than one principal residence."1
- To claim on the 2025 return, CRA lists: "You were a resident of Manitoba at the end of the year"; "You were 16 years of age or older at the end of the year"; and you paid school tax on a principal residence in Manitoba that you, or you and your spouse or common-law partner, owned and usually lived in, in 2025.2
- Not available if "Someone else (including your spouse or common-law partner) has received or will receive a homeowners affordability tax credit for the same property for the same period", or for any period in which you also claimed the renters affordability tax credit.2
- Renters: "as a renter, you are not eligible for the HATC. However, you may claim the Renters Affordability Tax Credit."1
- Advance on the tax bill: "you must have self-declared your principal residence with your municipality." Owners in an assessed property with more than one dwelling unit (duplex, triplex, etc.) cannot get the advance but "can claim the HATC on their tax return."1
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Government of Manitoba (Manitoba Finance, Tax Assistance Office); applied as an advance on the property tax statement by municipalities, or claimed on Form MB479 with the income tax return filed with the Canada Revenue Agency.
How to apply
There are two routes. To receive the credit as an advance on the property tax statement, Manitoba Finance says "you must have self-declared your principal residence with your municipality." Most declarations are "carried forward from last year." Manitoba Finance directs owners to their municipality for how to declare. In Winnipeg, the self-declaration form must reach the Assessment and Taxation Department "by March 15" to apply the credit to the next year's bill.
Owners who did not receive the advance "may claim it on their personal income tax return." CRA says to attach Form MB479, Manitoba Credits, and that "Claims for most Manitoba credit amounts must be made within three years of the end of the tax year they relate to." The return also needs the chart "Declaration for the homeowners affordability tax credit" on Form MB479.
See the Manitoba Finance HATC page and CRA's Manitoba tax information.
Eligibility is determined by Manitoba Finance, through municipalities for the advance and through the Canada Revenue Agency for claims on Form MB479.
Key dates
- HATC replaces the Education Property Tax Credit2025 tax year
- Maximum rises to $1,6002026 tax year
- Winnipeg: self-declaration deadline for the advance on next year's tax billMarch 15
- Time limit to claim on the income tax returnwithin three years of the end of the tax year the claim relates to
- Maximum rises to $1,700, with reduction for homes assessed over $1,000,0002027 tax year
Homeowners Affordability Tax Credit (HATC): common questions
How much is the Manitoba Homeowners Affordability Tax Credit in 2026?
Manitoba Finance says that for 2026, "the amount of the HATC is the lesser of $1,600 and the gross school taxes on your principal residence." If the school taxes on the home are less than $1,600, the credit equals those school taxes. The maximum was $1,500 for 2025 and is set to rise to $1,700 for 2027.
What changes for homes assessed over $1 million in 2027?
Manitoba Finance says that for 2027, "the maximum benefit will be reduced by $3.40 per $1,000 above $1,000,000." It adds that "Properties assessed at $1,500,000 or more will no longer receive the credit." For properties assessed under $1,000,000, the 2027 credit is the lesser of $1,700 and the gross school taxes on the principal residence.
My tax bill did not show the HATC Advance. Can I still get the credit?
Manitoba Finance says eligible homeowners who did not receive the advance "may claim it on their personal income tax return." CRA says the claim is made on Form MB479, Manitoba Credits, generally within three years of the end of the tax year. To get the advance on a future bill, the owner must self-declare the principal residence with the municipality.
Can condominium or duplex owners get the HATC?
Manitoba Finance says owners of individually assessed condominiums can receive the HATC as an advance on their property tax statement. Owners living in an assessed property with more than one dwelling unit, such as a duplex or triplex, "cannot receive the HATC as an advance" on the statement. They "can claim the HATC on their tax return."
Can spouses who live in separate homes each claim the HATC?
Manitoba Finance says no: "both you and your spouse or common-law partner cannot each claim the HATC on separate properties." Only one home can be the principal residence of a cohabiting couple. CRA's 2025 guidance has exceptions for couples living apart for medical reasons and for separated or divorced spouses, who may each claim on separate residences.
Is there still a seniors' top-up?
Not within the HATC. Manitoba Finance says "There is no additional seniors' credit as part of the HATC, but the Seniors' School Tax Rebate continues to be available." That rebate is "being maintained at $235 minus 1.0% on family net annual income over $40,000 for principal residences only" and is claimed on the personal income tax return.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Homeowners Affordability Tax Credit (FAQ), Government of Manitoba, Manitoba Finance, Tax Assistance OfficeApplies to 2025, 2026 and 2027 tax years · checked October 28, 2026 · copy archived
- Manitoba tax information for 2025 (Form MB479, Manitoba Credits), Canada Revenue AgencyApplies to 2025 tax year (page dated 2026-04-16) · checked October 28, 2026 · copy archived
- Tax Credit Programs, City of Winnipeg, Assessment and Taxation DepartmentApplies to 2026 tax year · checked October 28, 2026 · copy archived
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