Municipalities must remit education levies to the Minister of Finance and school boards within specified timelines, and school boards have related payment and reporting duties.
Education Support Levy and Special Levy Regulation, M.R. 371/88 The Public Schools Act , C.C.S.M. c. P250 Regulation 371/88 Registered September 14, 1988 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Remittance by municipality 2.1 Remittance by government 3 Time of remittance 3.1 Remittance by school boards 4 Calculation of education levies 5 Repeal Schedule Repealed Definitions 1 In this regulation, "Act" means The Public Schools Act ; («  Loi  ») "due date" means the date that taxes levied for any year are deemed to be due and payable under The Municipal Act or under any other Act of the Legislature; (« date d'exigibilité ») "education levies" means the education support levy and the special levy referred to in section 2; (« taxes scolaires ») "municipality" means a municipality as defined in Part IX of the Act. (« municipalité ») "school tax reimbursements" means the total of the amounts paid directly to a school board for a taxation year under (a) subsection 5.6(2.1) of The Income Tax Act (payment of school tax reductions to school board); and (b) subsection 12.12(2) of The Property Tax and Insulation Assistance Act (payment of school tax reductions to school board). (« remboursement de la réduction des taxes scolaires ») M.R. 115/2005 ; 149/2023 ; 144/2024 Remittance by municipality 2 Every municipality shall remit (a) to the Minister of Finance, the amount of the education support levy as determined under section 182 of the Act; and (b) to the school board of each school division within the municipality's boundaries, the amount of the special levy apportioned to the municipality under section 187 of the Act reduced by the school tax reimbursements; within the time periods and in the manner set out in sections 3 and 4. M.R. 115/2005 ; 149/2023 Remittance by government 2.1 The Minister of Finance must remit to (a) each school board other than the francophone school board, the school tax reimbursements, less the amount payable to the francophone school board in clause (b); and (b) the francophone school board, the sum of the amount determined in accordance with the following formula for each school board that is subject to section 190.1 of the Act: A ÷ B × C In this formula, A is the sum of Items H and I on the school division's Calculation of Special Levy schedule (SL Form 2) in the FRAME budget statements for the school year commencing on July 1 of the taxation year, B is Item J on the school division's Calculation of Special Levy schedule (SL Form 2) in the FRAME budget statements for the school year commencing on July 1 of the taxation year, C is the total amount of the school tax reimbursements. M.R. 115/2005 ; 123/2010 ; 149/2023 Time of remittance 3(1) Where a municipality receives payment of taxes on or before the due date, it shall remit the education levies so that they are received by the Minister of Finance or by the school board as the case may be, on or before the end of the month following the month in which the taxes were due or within 31 days of the due date, whichever comes first. 3(2) Where a municipality receives payment of taxes after the due date, it shall remit the education levies so that they are received by the Minister of Finance or by the school board as the case may be, on or before the end of the month following the month in which the taxes were paid. 3(3) A municipality shall remit the balance of the education levies so that they are received by the Minister of Finance or by the school board as the case may be, on or before January 31 in the year following the year in which the education levies were apportioned. M.R. 203/89; 112/91; 149/2023 Remittance by school boards 3.1(1) A school board that is required to remit an amount in respect of the special levy to the francophone school board under section 190.1 of the Act must make the payment referred to in that provision, as adjusted for the school tax reimbursements apportioned to the francophone school board, within five working days after the time for remitting the education levies under section 3. 3.1(1.1) and (1.2) [Repealed] M.R. 123/2010 3.1(2) Each school board must report to the francophone school board, in the form approved by the minister, the amount of any payment to be made under subsection (1). M.R. 172/94; 115/2005 ; 193/2008 ; 123/2010 ; 149/2023 Calculation of education levies 4(1) The amount of the education levies to be remitted shall be that percentage of the education levies that are equal to the percentage of the total current year's taxes that have been collected by the municipality by the end of the month prior to the month when remitted. 4(2) Every municipality must report the amounts referred to in subsection (1) to the minister on a monthly basis in the form approved by the minister. M.R. 172/94; 115/2005 ; 193/2008 ; 123/2010 ; 149/2023 Repeal 5 Manitoba Regulation 12/81 is repealed. SCHEDULE [Repealed] M.R. 172/94; 115/2005 ; 193/2008