Seniors' School Tax Rebate
An income-tested Manitoba rebate of up to $235 on the school taxes of a principal residence owned by a senior household aged 65 or older. It is claimed on Form MB479 with the personal 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); 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 Seniors' School Tax Rebate is
The Seniors' School Tax Rebate returns part of the residential school taxes paid by Manitoba homeowners where the owner or their spouse or common-law partner is 65 or older by December 31. Manitoba Finance says "The maximum Rebate for 2023 and subsequent years is $235 for eligible seniors."
The rebate is income-tested. It "is reduced by 1.0% of net family income over $40,000," and "Senior households with a family net income of $63,500 or higher are not eligible for the Rebate." Below $40,000 of family net income, a senior household "may be eligible for a full Rebate depending on the amount of school tax."
When Manitoba replaced the Education Property Tax Credit with the Homeowners Affordability Tax Credit (HATC) in 2025, Manitoba Finance said "There is no additional seniors’ credit as part of the HATC, but the Seniors’ School Tax Rebate continues to be available." It says the rebate "is being maintained at $235 minus 1.0% on family net annual income over $40,000 for principal residences only."
The rebate is separate from the HATC, but CRA requires the same person to claim both. Manitoba Finance's rebate page still describes the calculation as based on school taxes "net of the Basic and Seniors Education Property Tax Credit", wording from before the HATC. See also Manitoba property tax.
Amounts
As published by Government of Manitoba (Manitoba Finance, Tax Assistance Office); claimed on Form MB479 with the income tax return filed with the Canada Revenue Agency
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Maximum | $235 | 2023 and subsequent years | 1, 3 |
| Income reduction | reduced by 1.0% of net family income over $40,000 | 2023 and subsequent years | 1, 3 |
| Income cut-off | "Senior households with a family net income of $63,500 or higher are not eligible for the Rebate." | 2023 and subsequent years | 1, 2 |
Official eligibility criteria
- You or your spouse / common-law partner must "be 65 years of age or older by the end of the year (December 31)".1,2
- You or your spouse / common-law partner must "own your home or be liable for paying the school taxes on your principal residence".1
- You or your spouse / common-law partner must "live in your home" and "be residents of Manitoba".1
- For 2025, CRA adds that you (or your spouse or common-law partner) "lived in that property as your principal residence (the home you normally reside in during the year) on the municipal property tax due date and it is eligible for the homeowners affordability tax credit or school tax reduction for the year", and "paid the school taxes on your property for 2025".2
- "Your family income is less than $63,500".2
- "The person who claims the homeowners affordability tax credit (line 28) must also be the person who claims the seniors school tax rebate."2
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Government of Manitoba (Manitoba Finance, Tax Assistance Office); claimed on Form MB479 with the income tax return filed with the Canada Revenue Agency.
How to apply
Manitoba Finance says "This Rebate is claimed on the personal income tax return."
CRA says to attach a completed Form MB479, Manitoba Credits, to the return. On line 42 of Form MB479, the claimant enters "the gross school taxes part of the property tax assessed for your principal residence in Manitoba". That amount is taken "before the homeowners affordability tax credit advance was deducted," and includes any community revitalization levy amounts in lieu of school taxes.
A couple decides who will claim. "Only one of you must claim all of these amounts," and the same person claims the HATC and the rebate. CRA says "Claims for most Manitoba credit amounts must be made within three years of the end of the tax year they relate to."
See the Manitoba Finance rebate page and CRA's Manitoba tax information.
Eligibility is determined by Manitoba Finance, through the Canada Revenue Agency, which processes Form MB479 claims.
Key dates
- Age test dateDecember 31 of the tax year
- Principal residence testthe municipal property tax due date
- Time limit to claimwithin three years of the end of the tax year the claim relates to
Seniors' School Tax Rebate: common questions
How much is the Manitoba Seniors' School Tax Rebate?
Manitoba Finance says the maximum is $235 for 2023 and subsequent years. The rebate is reduced by 1.0% of net family income over $40,000, and senior households with family net income of $63,500 or higher are not eligible. Households below $40,000 "may be eligible for a full Rebate depending on the amount of school tax."
Do both spouses need to be 65 or older?
Manitoba Finance's criteria say that "you or your spouse / common-law partner must" be 65 years of age or older by the end of the year (December 31). CRA's 2025 wording is the same: "You (or your spouse or common-law partner) were 65 years of age or older at the end of the year." CRA says the couple decides who claims. One person claims all of the amounts, and that person must also claim the Homeowners Affordability Tax Credit.
Is the rebate applied to my property tax bill?
No. Manitoba Finance says "This Rebate is claimed on the personal income tax return." CRA says to claim it on Form MB479, Manitoba Credits. The Homeowners Affordability Tax Credit is different: it is usually applied as an advance on the municipal property tax statement.
What if I moved during the year?
CRA says the date of the move matters. You can claim the rebate on a residence you own and live in on the municipal property tax due date. If you took possession of a new home before that date, you can claim on the new home, and the previous owner cannot. If you took possession after it, you can claim on your previous residence if you owned and lived there on the due date.
Can someone who does not own the home claim the rebate?
Possibly. Manitoba Finance's criteria include owning the home "or be liable for paying the school taxes" on the principal residence. For 2025, CRA says you may be eligible for school taxes paid on mobile homes or property you did not own if you are "identified on the municipal property tax statement as the person(s) responsible for paying the school taxes" as of the due date.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Seniors' School Tax Rebate, Government of Manitoba, Manitoba Finance, Tax Assistance OfficeApplies to 2023 and subsequent 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
- Homeowners Affordability Tax Credit (FAQ): What is happening with the Seniors' School Tax Rebate?, Government of Manitoba, Manitoba Finance, Tax Assistance OfficeApplies to 2025, 2026 and 2027 tax years · checked October 28, 2026 · copy archived
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