The Property Tax and Insulation Assistance Act

The Property Tax and Insulation Assistance Act, C.C.S.M. c. P143 bilingual version (HTML) Table of Contents Section 1 Definitions PART I TAX DEFERRAL PROGRAM 2 Permission to defer taxes 3 Loans by government 4 Deferred tax shown on tax rolls 5 Deferred tax not in default 6 When deferred tax due 7 Agreements with municipalities 8 Interest on deferred tax PART I.1 DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS 8.1 Overview 8.2 Definitions 8.3 Application for deferral of property tax increase 8.4 Effect of approval 8.5 Due date for payment of debt 8.6 Reporting requirement 8.7 Debt recovery 8.8 Regulations PARTS II and II.1 Repealed 9-12.9 Repealed PART II.2 FARM PROPERTY SCHOOL TAX REDUCTION 12.10 Definitions 12.11 Farm property school tax reduction 12.12 Reimbursement of municipality 12.13 Reduction made in error 12.14 Reduction deemed advance of community revitalization grant 12.15 Statutory appropriation for reimbursement 12.16 Information to be provided 12.17 Regulations PART III PENSIONER TENANTS SCHOOL TAX ASSISTANCE 13 Applications 14 Refund of rent to pensioner tenant 14.1-15 Repealed 16 Refunds to minister PART III.1 FARMLAND SCHOOL TAX REBATE 16.1 Definitions 16.2 Rebate of school tax 16.3 Property taxes to be paid in full 16.4 Application for rebate 16.5 Claims for rebate by two or more taxpayers 16.6 Rebate reduced by school tax reduction 16.7 Delegation 16.8 Regulations 16.9 Reimbursement of municipality 16.10 Recovery of school tax rebate or reduction PART III.2 SCHOOL TAX REDUCTION 16.11 Regulations for school tax reduction program PART III.3 Repealed 25.2-25.12 Repealed PART IV TAX REDUCTIONS FOR SOLAR HEATING 17 Solar heating assessment 18 Note on assessment roll 19 Tax if solar heating assessment 20 Compensation to municipality PART V INSULATION LOANS 21 Authority for loans 22 Maximum loan 23 Agreements re loan administration 24 Certificate of debt and registration 25 Interest on loans PART V.1 ENVIRONMENTALLY SENSITIVE AREAS TAX CREDIT 25.1 Regulatory scheme for environmentally sensitive areas tax credit PART V.2 Repealed 25.2-25.12 Repealed PART VI GENERAL 26 Regulations 27 C.C.S.M. reference HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: Definitions 1(1) In this Act "common-law partner" of a person means a person who, not being married to the other person, is cohabiting with him or her in a conjugal relationship of some permanence; (« conjoint de fait ») "eligible residential property" means residential property that is qualified under the regulations as eligible residential property for the purposes of Part V; (« résidence admissible ») "eligible taxpayer" means a person who is qualified under the regulations as an eligible taxpayer for purposes of Part I; (« contribuable admissible ») "family" includes a common-law partner; (« famille ») "insulation" means material the chief purpose of which is to prevent heat from escaping from a building and which is not essential for the support or enclosure of the building, or for the finishing of the interior of the building; (« isolant thermique ») "minister" in any provision of this Act means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of that provision; (« ministre ») "municipality" includes a local government district and in respect of any property in Northern Manitoba, as that expression is defined in The Northern Affairs Act , includes the minister under that Act; (« municipalité ») "pensioner tenant" means a person who is qualified under the regulations as a pensioner tenant for the purposes of Part III; (« locataire pensionné ») "principal residence" , in relation to an individual, means the individual's principal residence as defined in subsection 5.3(1) of The Income Tax Act ; (« résidence principale ») "solar heating assessment" means a solar heating assessment made in accordance with section 17; (« évaluation de chauffage solaire ») "surviving common-law partner" means, for the purpose of clause 6(b), a person who, not having been married to the eligible taxpayer referred to in that clause, was cohabiting with him or her in a conjugal relationship of some permanence at the time of the deceased's death; (« conjoint de fait survivant ») "tax" when used to refer to the tax on or assessed or levied against property means the taxes assessed and levied by a municipality against that property for any purpose; (« impôt » ou « taxe ») "tax deferred" means that portion of tax in respect of an eligible taxpayer's principal residence the payment of which has been deferred; (« impôt reporté ») "taxpayer" means a person obligated to pay municipal taxes in respect of a residential dwelling. (« contribuable ») Registered common-law relationship 1(2) For the purposes of this Act, while they are cohabiting, persons who have registered their common-law relationship under section 13.1 of The Vital Statistics Act are deemed to be cohabiting in a conjugal relationship of some permanence. S.M. 1988-89, c. 19, s. 13 ; S.M. 1993, c. 46, s. 31 ; S.M. 2002, c. 24, s. 48 ; S.M. 2002, c. 48, s. 28 ; S.M. 2018, c. 34, s. 69 . PART I TAX DEFERRAL PROGRAM Permission to defer taxes 2 A municipality may permit an eligible taxpayer to defer payment of any part of the tax levied in any year by the municipality against his principal residence that does not exceed an amount determined in accordance with the regulations. Loans by government 3 Where a municipality permits an eligible taxpayer to defer payment of a part of tax levied in any year against his principal residence, the minister may lend to the municipality an amount equal to the amount of tax deferred. Tax deferred to be shown on tax rolls 4 Tax deferred in respect of any principal residence of an eligible taxpayer shall be shown on the tax rolls of the municipality as tax deferred and owing. Tax deferred not tax in default 5 Tax deferred under this Part shall be deemed not to be in default for any purpose until the tax deferred becomes due and payable in accordance with this Part. When tax deferred due 6 Tax deferred under this Part in respect of a principal residence of an eligible taxpayer is a debt owing by the eligible taxpayer to the municipality which becomes due and payable (a) forthwith upon the eligible taxpayer selling or disposing of the principal residence; or (b) forthwith upon the death of the eligible taxpayer except where the eligible taxpayer is survived by a spouse or common-law partner who is an eligible taxpayer and who is the successor to the eligible taxpayer in the ownership of the principal residence and who continues to reside in the principal residence in which case the surviving spouse or common-law partner shall be treated in all respects as though he or she was the eligible taxpayer who had been permitted to defer payment of the tax; or (c) upon the expiry of six months after the eligible taxpayer ceases to be an eligible taxpayer; or (d) upon the expiry of six months after the property ceases to be the principal residence of the eligible taxpayer, whichever occurs first. S.M. 2002, c. 24, s. 48 . Agreements with municipalities 7 The minister may enter into agreements with municipalities respecting the administration of the loans authorized under this section including, without limiting the generality of the foregoing, the processing and approval of applications by persons to be permitted to defer payment of taxes as eligible taxpayers, the repayment of the loans, the terms and conditions of the loans including the rate of interest to be charged thereon and the collection of tax deferred. Interest on tax deferred 8 Tax deferred shall bear interest at a rate prescribed in the regulations until the tax deferred is due and payable and thereafter at the rate at which tax in arrears bears interest. PART I.1 DEFERRAL OF PROPERTY TAX INCREASES FOR COTTAGE OWNERS Overview 8.1 This Part establishes a tax deferral program under which eligible cottage owners may defer property tax increases on eligible cottage properties for 2010 and 2011 and, if the program is extended by regulation, for any other year or years specified in the regulations. S.M. 2010, c. 4, s. 2 . Definitions 8.2 The following definitions apply in this Part. "base year" means the year used as the base year for determining the maximum deferrable amount for a subsequent taxation year. For the 2010 and 2011 taxation years, the base year is 2009. (« année de référence ») "cottage property taxes" means the municipal and school taxes levied by a municipality in respect of an eligible cottage property based on its portioned value as defined in The Municipal Assessment Act . (« taxes foncières ») "eligible cottage property" means real property within Manitoba that (a) includes a residential dwelling that formed part of the real property throughout the base year; (b) was used in the base year primarily for personal recreational purposes by an eligible owner of the property or one or more members of the owner's family, and continues to be so used; (c) is not used for the purpose of earning or producing income; (d) is not the principal residence of its owner for the purposes of The Income Tax Act , and is not the primary residence of any person; and (e) is not located within the boundaries of a city; and includes any other property belonging to a type of property prescribed by regulation as eligible cottage property. (« chalet admissible ») "eligible owner" , in relation to an eligible cottage property at any particular time, means an individual (a) who is an owner of the property at the particular time; (b) who is resident in Manitoba for the purposes of The Income Tax Act for the year for which a portion of the individual's cottage property taxes is to be or has been deferred; and (c) whose cottage property taxes in respect of the property were not in arrears at the time of applying for the tax deferral. (« propriétaire admissible ») "maximum deferrable amount" in relation to an eligible cottage property means (a) for each of the 2010 and 2011 taxation years, the amount by which (i) the 2010 cottage property taxes for that property, exceed (ii) the 2009 cottage property taxes for that property; and (b) for any other taxation year to which the tax deferral program is extended by regulation, the amount determined in accordance with the regulations. (« montant maximal pouvant être reporté ») "minister" means the Minister of Finance. (« ministre ») "owner" , in relation to an eligible cottage property at any time in a taxation year, means an owner or occupier of the property in whose name the tax statement for the property is issued for that year. (« propriétaire ») S.M. 2010, c. 4, s. 2 . Application for deferral of property tax increase 8.3(1) An eligible owner of an eligible cottage property may apply to the minister for a deferral of a portion of the cottage property taxes on that property for (a) the 2010 and 2011 taxation years, or either of those years; or (b) if the tax deferral program is extended by regulation, a taxation year or years specified in the regulations. Application process 8.3(2) The owner must apply for the deferral by (a) completing the application form approved by the minister for that purpose; and (b) filing the completed application form, together with any supplementary documentation stipulated by the form, with the minister before the day that the cottage property taxes in respect of the property are due for the taxation year to which the deferral relates. Joint application by multiple owners 8.3(3) If the property has more than one owner, any eligible owner of the property may apply for the deferral, but only if the application is accompanied by (a) the written authorization of the other owners; and (b) a declaration, signed by each of the other owners, containing the information required by a form of declaration approved by the minister for this purpose. Applicant to specify amount to be deferred 8.3(4) For each taxation year for which an amount is to be deferred, the applicant must specify in the application form the amount, not exceeding the maximum deferrable amount for the year, that the owner or owners wish to defer. Minister to approve or reject application 8.3(5) Within 30 days after receiving the completed application form, and any supplementary documentation stipulated by the form, the minister (a) must review the application and either (i) approve the application, if he or she satisfied that the property is an eligible cottage property, that the applicant is the eligible owner of it, and that each amount to be deferred does not exceed the applicable maximum deferrable amount, or (ii) reject the application; and (b) must notify the applicant in writing of the decision. S.M. 2010, c. 4, s. 2 . Effect of approval 8.4(1) If an application for a tax deferral for a taxation year is approved (a) the owner or owners are not liable to the municipality for the deferred amount or for any interest or penalty that would otherwise apply to the non-payment or late payment of that amount, and are deemed, in relation to the collection of taxes owing to the municipality, to have paid that amount to the municipality when it was due; (b) the minister must pay the deferred amount to the municipality on behalf of the owner or owners, and must pay any interest and any penalties that would be payable by the owner or owners in respect of the deferred amount if (i) the application were not approved, and (ii) the deferred amount were paid by them on the date of payment by the minister; (c) if the application was filed with the minister less than 30 days before the cottage property taxes were due, any interest and penalties payable by the minister in respect of the first 30 days after the date the application was filed is to be added to the deferred amount; (d) the deferred amount, plus interest and any costs reasonably incurred by the government to recover the amount, is a debt owing by the owner or owners to the government; (e) if there is more than one owner, the debt is owed by them jointly and severally; and (f) interest on the debt is to be calculated using a calculation method and the applicable rate or rates prescribed, or determined in accordance with, the regulations. Money payable from Consolidated Fund 8.4(2) The money payable under clause (1)⁠(b) is payable from the Consolidated Fund with money authorized by an Act of the Legislature to be so paid and applied. S.M. 2010, c. 4, s. 2 . Due date for payment of debt 8.5(1) Subject to the regulations, the debt of an owner under this Part is payable by the owner, or by the owner's estate if the owner has died, no later than (a) at the end of the year at the end of which none of the owners is resident in Manitoba for the purposes of The Income Tax Act ; (b) the date that any interest in the property to which the debt relates is transferred, unless it is transferred to the owner's spouse or common-law partner; (c) if the property has only one owner who is resident in Manitoba, 120 days after the date of that owner's death unless, as a result of the death, the deceased owner's interest in the property is transferred to his or her surviving spouse or common-law partner who is resident in Manitoba; (d) 30 days after the property ceases to be an eligible cottage property; (e) 30 days after a failure to comply with a reporting requirement in section 8.6, unless the minister waives the application of this clause to that failure; or (f) any other date determined in accordance with the regulations; whichever occurs first. Liability of spouse or common-law partner 8.5(2) If an owner's interest in the property is transferred to his or her spouse or common-law partner, the spouse or common-law partner is jointly and severally liable, with the transferor and with any other owners, for the transferor's debt under this Part. Early payment 8.5(3) An owner may pay all or any part of the debt before it is due under subsection (1). Such a payment is to be applied first to interest. S.M. 2010, c. 4, s. 2 . Reporting requirement 8.6(1) Until a debt under this Part is paid in full, the indebted owner or owners must ensure that a declaration is filed with the minister annually in accordance with the regulations and in a form approved by the minister. The declaration must contain the information necessary to ascertain that the debt is not yet due. Notice of changes 8.6(2) Until a debt under this Part is repaid in full, the indebted owner or owners must ensure that, within 30 days after the occurrence of an event described in clause 8.5(1)⁠(a), (b) or (d) or a change in the address of any owner's primary residence, the minister is notified in writing of the event or change. Notice of death 8.6(3) Within 120 days after the death of an owner whose debt under this Part has not been repaid, the executor or other person responsible for the deceased owner's estate must notify the minister in writing of the death. S.M. 2010, c. 4, s. 2 . Debt recovery 8.7(1) A debt under this Part is recoverable by one or more of the following methods: (a) by a civil action for debt in a court of competent jurisdiction; (b) by issuing and filing a debt certificate under subsection (2) and enforcing it as a judgment; (c) by enforcing a lien established and registered under subsection (3); (d) by any other method that may be used to recover a tax debt under The Tax Administration and Miscellaneous Taxes Act . Debt certificate 8.7(2) The minister may (a) issue a debt certificate showing (i) the amount of the debt and the name of the person liable for it, (ii) the name of this Act, and (iii) the minister's address for service of documents; and (b) file the certificate in the Court of King's Bench. Once filed, the certificate becomes a judgment of the court and may be enforced as a judgment. Lien 8.7(3) The government has, in addition to every other remedy it has for the recovery of the debt, a lien on the property in relation to which the debt arose. The lien secures the payment of (a) the debt; and (b) any costs reasonably incurred by the government in collecting the debt or in holding, repairing, preparing for disposition or disposing of the property. Registration of lien 8.7(4) The minister may cause the lien to be registered in a land titles office, and may cause the registration to be postponed, amended or discharged, in accordance with the regulations. Effect of registration 8.7(5) Upon registration of the lien in the appropriate land titles office, it becomes enforceable as a certificate of judgment under The Judgments Act . S.M. 2010, c. 4, s. 2 . Regulations 8.8(1) The Lieutenant Governor in Council may make regulations (a) for the purpose of the definition "eligible cottage property", prescribing types of properties as eligible cottage property; (b) for the purposes of this Part, defining words or expressions that are not defined in section 8.2; (c) respecting applications for tax deferrals under this Part; (d) respecting the reporting requirements for persons who are indebted to the government under this Part; (e) respecting the due dates for the repayment of debts under this Part; (f) extending the tax deferral program under this Part to a taxation year or years after 2011, and prescribing the method of determining the maximum deferrable amount for any year to which it has been extended; (g) respecting interest payable on deferred amounts, including regulations prescribing (i) a rate, or method of determining a rate, of interest payable on a debt under this Part, (ii) a rate, or method of determining a rate, of interest payable on a debt under this Part that remains unpaid after its due date, and (iii) how interest is to be calculated and compounded; (h) respecting security for the payment of a debt under this Part, and the recovery of costs incurred in enforcing payment; (i) establishing a process to deal with objections or complaints; (j) providing authority to investigate, inspect or audit any matter pertaining to a deferral sought or obtained under this Part; (k) respecting any other matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part. Retroactive effect 8.8(2) A regulation under this section (a) may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary to implement or give effect to the deferral program for the 2010 taxation year; and (b) may validate anything done at any time before the regulation was made if it would have been valid had this Part and the regulation been in effect at that time. Minister may approve forms 8.8(3) The minister may approve forms for use in the administration of this Part, and may require them to be used. S.M. 2010, c. 4, s. 2 . PART II 9 to 12 [Repealed] S.M. 1993, c. 46, s. 32 . PART II.1 12.1 to 12.9 [Repealed] S.M. 2021, c. 55, s. 2 ; S.M. 2022, c. 45, s. 34 to 37; S.M. 2024, c. 35, s. 39 . PART II.2 FARM PROPERTY SCHOOL TAX REDUCTION Definitions 12.10 The following definitions apply in this Part. "farm property" means property that is within the class of property prescribed under The Municipal Assessment Act as Farm Property. (« bien agricole ») "minister" means the Minister of Finance. (« ministre ») "property taxes" , in relation to a farm property for a taxation year, means the property taxes, including school taxes, imposed in respect of the property for the year by a municipality. (« taxes foncières ») "school taxes" , in relation to a farm property for a taxation year, means the portion of the property taxes imposed (or that would be imposed but for Part III.1) in respect of the property for the year (a) to raise the amount to be raised by taxation for school purposes; or (b) as a community revitalization levy, if any, imposed under section 11 of The Community Revitalization Tax Increment Financing Act . It does not include supplementary taxes imposed under section 326 of The Municipal Act or section 341 of The City of Winnipeg Charter . (« taxe scolaire ») S.M. 2024, c. 35, s. 40 . Farm property school tax reduction 12.11(1) For a taxation year after 2024, the assessed owner of a farm property is entitled to a reduction of the amount payable as school taxes to a municipality in respect of the property for the year equal to 50% of those taxes. Reduction shown on tax notice 12.11(2) The amount of the reduction must be shown on the tax notice for the property in the manner approved by the minister responsible for the administration of The Municipal Act . S.M. 2024, c. 35, s. 40 . Reimbursement of municipality 12.12(1) The government must reimburse, in accordance with the regulations under this Part, the municipality for the school tax reductions made under subsection 12.11(1). Payment to school board 12.12(2) The minister may require all or any portion of the reimbursement payable to a municipality under subsection (1) to be paid directly to a school board for which the municipality levies school taxes. The amount so paid reduces (a) the amount otherwise payable by the municipality to the school board; and (b) the amount otherwise payable by the government to the municipality. S.M. 2024, c. 35, s. 40 . Reduction made in error 12.13(1) If school taxes were reduced under subsection 12.11(1) in error and a reimbursement or payment was made under section 12.12 in respect of the erroneous reduction, the minister may require the municipality to repay the amount by which school taxes were erroneously reduced. Repayment of excess reimbursement 12.13(2) If the government reimbursed a municipality in an amount greater than the amount by which school taxes were reduced in respect of a farm property under subsection 12.11(1), the minister may require the municipality to repay the amount by which the reimbursement exceeds the reduction. Repayment recoverable as debt 12.13(3) The amount that is required to be repaid under subsection (1) or (2) is a debt due to the government by the municipality. S.M. 2024, c. 35, s. 40 . Reduction deemed advance of community revitalization grant 12.14(1) To the extent that the school taxes reduced under subsection 12.11(1) in respect of a farm property are attributable to a community revitalization levy, the reduction is deemed to be an advance on account of any grant payable in relation to the property under The Community Revitalization Tax Increment Financing Act in relation to the property. Reimbursement may offset remittance 12.14(2) The minister may require a portion of the amount payable to a municipality under subsection 12.12(1) be used to offset the amount the municipality would otherwise be required to remit under section 13 of The Community Revitalization Tax Increment Financing Act . S.M. 2024, c. 35, s. 40 . Statutory appropriation for reimbursement 12.15 Each reimbursement or payment made under section 12.12 is payable out of the Consolidated Fund without any legislative authority other than this section. S.M. 2024, c. 35, s. 40 . Information to be provided 12.16(1) A municipality must provide to the minister, in the form and manner approved by the minister, (a) notice of the amounts by which school taxes are reduced under subsection 12.11(1); (b) the municipality's completed tax roll; and (c) any other information requested by the minister. Disclosure of information about reductions 12.16(2) If a farm property is a community revitalization property as defined in The Community Revitalization Tax Increment Financing Act , the minister may disclose to the minister responsible for the administration of that Act any information, including personal information, relating to the reduction of school taxes under subsection 12.11(1) in respect of the property. S.M. 2024, c. 35, s. 40 . Regulations 12.17 The Lieutenant Governor in Council may make regulations (a) prescribing the manner in which school taxes are to be reduced under subsection 12.11(1); (b) respecting the reimbursement of municipalities under this Part; (c) respecting the reduction of school taxes under this Part if a property is farm property for part but not all of a taxation year; (d) requiring persons to provide information necessary to support a reduction of school taxes under this Part and prescribing the form and manner in which the information must be provided to the minister; (e) providing authority to investigate, inspect or audit any matter pertaining to a reduction of school taxes under this Part; (f) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part. S.M. 2024, c. 35, s. 40 . PART III PENSIONER TENANTS SCHOOL TAX ASSISTANCE Application by pensioner tenant 13 A pensioner tenant may make an application in a form and verified in a manner prescribed by the regulations to the minister for school tax assistance under this Part. Refund of rent to pensioner tenant 14 Where, in respect of any year after 2021, the minister receives an application from a pensioner tenant under section 13 and the minister is satisfied that the application should be approved in accordance with the regulations, the minister may refund to the pensioner tenant an amount equal to the lesser of (a) the amount by which 20% of the eligible rental cost, as defined in subsection 5.6.1(1) of The Income Tax Act , of the pensioner tenant for the year exceeds the renters affordability tax credit claimed by the pensioner tenant under section 5.6.1 of that Act for the year; and (b) the lesser of (i) $175 minus 2% of the amount by which the individual's family income for the year, as defined in subsection 5.3(1) of The Income Tax Act , exceeds $15,000, and (ii) the amount by which 10% of the rent paid on the pensioner tenant's principal residence for the year exceeds $160. S.M. 1988-89, c. 19, s. 15 ; S.M. 1993, c. 46, s. 33 ; S.M. 2018, c. 34, s. 69 ; S.M. 2021, c. 55, s. 3 ; S.M. 2022, c. 45, s. 38 ; S.M. 2024, c. 35, s. 41 ; S.M. 2025, c. 48, s. 33 . 14.1 [Repealed] S.M. 1993, c. 46, s. 33 ; S.M. 2018, c. 34, s. 69 ; S.M. 2021, c. 55, s. 4 . 15 [Repealed] S.M. 1988-89, c. 19, s. 16 ; S.M. 2018, c. 34, s. 69 . Refunds to minister 16 A person who receives a benefit under this Part but subsequently becomes disentitled to a part thereof shall, in accordance with the regulations, refund that part of the benefit to the minister. PART III.1 FARMLAND SCHOOL TAX REBATE Definitions 16.1(1) The following definitions apply in this Part. "administrator" means the minister or a person to whom administration of this Part has been delegated under section 16.7. (« responsable de l'application ») "farmland" means land, as defined in The Municipal Assessment Act , that is classified as Farm Property under that Act. (« terre agricole ») "Manitoba resident" means (a) an individual who is resident in Manitoba for the purpose of The Income Tax Act for the taxation year or for the previous year; (b) a private Canadian corporation at least 50% of the voting shares of which are directly or indirectly owned by one or more individuals described in clause (a); (c) a cooperative, within the meaning of The Cooperatives Act , at least 50% of the member shares of which are owned by one or more individuals described in clause (a); or (d) any other person specified by regulation. (« résident du Manitoba ») "minister" means the minister appointed by the Lieutenant Governor in Council to administer this Part. (« ministre ») "occupier" , "person" , "real owner" and "registered owner" have the same meaning as in The Municipal Assessment Act . (« occupant », « personne », « propriétaire inscrit » et « propriétaire véritable ») "private Canadian corporation" means a corporation incorporated under the laws of Canada or a province or territory of Canada, the shares of which are not listed on any stock exchange. (« corporation privée canadienne ») "school tax" in relation to a parcel of farmland for a taxation year means the tax imposed by the council of a municipality under section 188 of The Public Schools Act (or that would be imposed but for Part II.2) in respect of that land for that year. (« taxe scolaire ») "tax due date" , in relation to a property for a taxation year, means (a) the day on which the municipal taxes for that property are due or would be due if they were not being paid under an instalment plan; or (b) if the taxpayer is a lessee of the property who is required to reimburse the lessor for the municipal taxes paid by the lessor, the day on which the reimbursement is due. (« date d'échéance des taxes municipales ») "taxpayer" in relation to the school tax imposed in respect of a parcel of farmland for a taxation year means (a) a Manitoba resident who was, in that year, (i) a registered owner or real owner of the land who was liable to pay the tax, other than a person who became the registered owner or real owner in that year on a tax sale, quit claim or foreclosure, or (ii) an occupier who was liable under subsection 25(1) of The Municipal Assessment Act to pay the tax; (b) if a person referred to in subclause (a)⁠(i) or (ii) has died, the person's legal representative or any heir who has become the registered owner or real owner of the land; (c) while a person referred to in subclause (a)⁠(i) or (ii) is in bankruptcy, the person's trustee in bankruptcy; and (d) any other Manitoba resident who the minister recognizes as a person who paid the tax for all or part of that year. (« contribuable ») Assignment of rebate to tenant 16.1(2) A taxpayer may assign his or her entitlement to a rebate under this Part for a taxation year to a tenant of the land in respect of which the rebate is payable. The assignment must be in a form approved by the administrator and must be filed with the application for the rebate. Assignee deemed to be taxpayer 16.1(3) The tenant to whom an entitlement to a rebate for a taxation year has been assigned in accordance with subsection (2) is deemed, for the purposes of this Part other than subsection (2), to be the taxpayer in relation to that land for that year instead of the person who made the assignment. S.M. 2005, c. 40, s. 63 ; S.M. 2006, c. 24, s. 56 ; S.M. 2007, c. 6, s. 61 ; S.M. 2011, c. 41, s. 73 ; S.M. 2013, c. 55, s. 33 and 34; S.M. 2015, c. 40, s. 27 ; S.M. 2021, c. 55, s. 5 ; S.M. 2024, c. 35, s. 42 . Rebate of school tax 16.2(1) Subject to sections 16.3 to 16.6, a rebate is payable for a taxation year to every taxpayer in relation to farmland in Manitoba who applies for it in accordance with this Part. Subject to subsection (1.1) and section 16.6 and the regulations, the amount of the rebate is 40% of the school tax paid in respect of that land for that taxation year by or on behalf of (a) the taxpayer; or (b) another taxpayer in relation to whom the applicant for the rebate is a legal representative, heir or trustee in bankruptcy. Maximum for total of all rebates 16.2(1.1) The total of all rebates received or assigned under this Part for a taxation year after 2020 by a taxpayer and every person to whom the taxpayer is related must not exceed $2,500. Change in ownership 16.2(2) If there was a change in taxpayers in relation to a parcel of farmland in a taxation year and, in relation to that change, some or all of the school tax paid by or on behalf of one taxpayer is reimbursed by another taxpayer pursuant to a written agreement between them, the reimbursed tax is deemed for the purpose of this Part to have been paid by the one who made the reimbursement and not by or on behalf of the one who received it. Amalgamation or winding-up 16.2(3) For the purposes of this Part, (a) if two or more corporations are amalgamated, the amalgamated corporation is deemed to be the same corporation as, and a continuation of, each of the predecessor corporations; and (b) if a subsidiary corporation is wound up into a parent corporation in a transaction to which subsection 88(1) of the Income Tax Act (Canada) applies, the parent corporation is deemed to be the same corporation as, and a continuation of, the subsidiary corporation. Meaning of "related person" 16.2(4) For the purpose of subsection (1.1), a taxpayer is related to a person if the taxpayer and the person are "related persons", or persons related to each other, as defined in subsection 251(2) of the Income Tax Act (Canada), unless deemed by regulation not to be. S.M. 2005, c. 40, s. 63 ; S.M. 2006, c. 24, s. 57 ; S.M. 2013, c. 55, s. 35 ; S.M. 2017, c. 40, s. 51 ; S.M. 2021, c. 55, s. 6 ; S.M. 2024, c. 35, s. 43 . Property taxes to be paid in full 16.3(1) Subject to subsection (2), no rebate is payable in respect of a parcel of farmland for a taxation year unless the following amounts are paid in full on or before the day the application for the rebate is filed: (a) all property taxes for that year and all earlier years in respect of the real property that includes that parcel; (b) any interest and penalties payable in respect of those taxes; (c) any amount payable by the taxpayer under section 16.10. Exception 16.3(2) A rebate for a taxation year may be paid to a taxpayer in respect of a parcel of farmland disposed of by the taxpayer before the property taxes for that year became due, but only if the following amounts are paid in full on or before the day the application is filed: (a) all property taxes for all earlier years in respect of the real property that includes that parcel; (b) any interest and penalties payable in respect of those taxes; (c) any amount payable by the taxpayer under section 16.10. S.M. 2005, c. 40, s. 63 . Application for rebate 16.4(1) A taxpayer wishing to obtain a rebate under this Part must apply for it in a form approved by the administrator. Form and content of application 16.4(2) The application for a rebate for a taxation year must include the following information: (a) the taxpayer's name and address and, if applicable, the location of the taxpayer's head office; (b) the taxpayer's social insurance number, if applicable; (c) the taxpayer's business number for income tax purposes, if applicable; (d) the roll number of the real property that includes the farmland for which the rebate is being sought, and proof that the property taxes for that property have been paid in full as required by section 16.3; (e) any information stipulated by the application form in respect of situations involving more than one taxpayer, whether because of joint or common ownership or because of a change in ownership in that taxation year; (f) any other information stipulated by the application form. The taxpayer must also provide any other information that the administrator requires to determine the applicant's status as a taxpayer and his or her entitlement to the rebate. When to apply 16.4(3) A separate application for a rebate is required for each taxation year. It must be made after the property tax statement for the year is issued and on or before the latest of the following dates: (a) March 31 of the following year; (b) the 90th day after the property's tax due date; (c) the 120th day after the date of the tax statement; (d) any other date determined in accordance with the regulations. 16.4(4) [Repealed] S.M. 2024, c. 35, s. 44 . S.M. 2005, c. 40, s. 63 ; S.M. 2013, c. 55, s. 36 ; S.M. 2015, c. 40, s. 28 ; S.M. 2024, c. 35, s. 44 . Claims for rebate by two or more taxpayers 16.5 The following rules apply if two or more taxpayers apply for a rebate under section 16.2 in respect of the same farmland for the same taxation year: 1. The total of the rebates paid in respect of the farmland must not exceed 40% of the school tax paid on that land for that year. 2. A taxpayer is not entitled to a rebate in excess of the amount determined in respect of that taxpayer under subsections 16.2(1) and (1.1). 3. Subject to rules 1 and 2, before a rebate is paid the taxpayers may agree on how the amount to be rebated is to be divided between them. 4. If the total amount claimed by the taxpayers is greater than 40% of the school tax paid on that land for that year, (a) the administrator may refuse to provide a rebate to any of them until they agree on how the rebate amount is to be divided between them; and (b) if the administrator has provided a rebate to a taxpayer before being made aware of any other taxpayer's claim in respect of the same farmland, the administrator (i) may provide or refuse to provide a rebate to the other taxpayer, and (ii) may, after paying an amount as a rebate to the other taxpayer, recover all or any part of that amount from the first taxpayer. S.M. 2005, c. 40, s. 63 ; S.M. 2006, c. 24, s. 58 ; S.M. 2013, c. 55, s. 37 ; S.M. 2024, c. 35, s. 45 . Rebate reduced by school tax reduction 16.6 The amount otherwise payable as a school tax rebate in respect of a parcel of farmland for a taxation year must be reduced by the amount of any school tax reduction allowed by regulation under this Part in respect of that parcel for that taxation year. S.M. 2005, c. 40, s. 63 ; S.M. 2024, c. 35, s. 46 . Delegation 16.7 The minister may delegate the administration of some or all of this Part to any person. S.M. 2005, c. 40, s. 63 . Regulations 16.8(1) The Lieutenant Governor in Council may make regulations (a) establishing a method for delivering, instead of a school tax rebate under this Part, a benefit equivalent to that rebate by way of a reduction in the school tax payable for a taxation year on a parcel of farmland, but only if the following amounts are paid in full before the beginning of that taxation year: (i) all property taxes for all earlier years in respect of the real property that includes that parcel, (ii) any interest and penalties in respect of those taxes, (iii) any amount payable under section 16.10 before the beginning of that taxation year; (b) respecting the reimbursement of municipalities and local government districts for any benefit provided by way of a school tax reduction; (c) [repealed] S.M. 2021, c. 55, s. 7 ; (c.1) for the purpose of subsection 16.2(1.1), prescribing circumstances in which persons are deemed not to be related; (c.2) specifying persons, or classes of persons, for the purpose of the definition "Manitoba resident"; (c.3) establishing an application deadline for the purpose of subsection 16.4(3); (d) establishing a process to deal with objections or complaints respecting the granting of, or the failure or refusal to grant, a tax rebate or reduction under this Part; (e) providing authority to investigate, inspect or audit any matter pertaining to a person's eligibility for a tax rebate or reduction under this Part; (f) requiring a person to provide information necessary to support a tax rebate or reduction under this Part; (g) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part. 16.8(2) [Repealed] S.M. 2021, c. 55, s. 7 . S.M. 2005, c. 40, s. 63 ; S.M. 2013, c. 55, s. 38 ; S.M. 2015, c. 40, s. 29 ; S.M. 2017, c. 40, s. 52 ; S.M. 2021, c. 55, s. 7 . Reimbursement of municipality 16.9 The Minister of Finance for Manitoba shall ensure that each municipality and local government district is reimbursed out of the Consolidated Fund, in accordance with the regulations made under this Part, for any school tax reduction made by it under this Part. S.M. 2005, c. 40, s. 63 ; S.M. 2024, c. 35, s. 47 . Recovery of school tax rebate or reduction 16.10(1) If a school tax rebate or reduction has been paid or allowed under this Part to a person who was not eligible for it or in respect of property that was not eligible for it, the person who received the rebate or the benefit of the reduction must pay to the Minister of Finance for Manitoba, upon receipt of a notice of assessment by the administrator, the amount that should not have been paid as a rebate or allowed as a reduction. Interest payable 16.10(2) If a person fails to pay when it is due an amount payable under subsection (1), interest is payable by the person on the unpaid amount, at the rate prescribed under The Income Tax Act for the purpose of subsection 5.6(4) of that Act, (a) if it is payable in respect of a school tax reduction, from the date the municipal taxes levied in respect of the property for the year were due; or (b) if it is payable in respect of a school tax rebate, from the date the rebate was paid. S.M. 2005, c. 40, s. 63 ; S.M. 2013, c. 55, s. 39 . PART III.2 SCHOOL TAX REDUCTION Regulations for school tax reduction program 16.11(1) The Lieutenant Governor in Council may make regulations to continue, for any local government district that participated in it in 2004, with such changes as the Lieutenant Governor in Council considers appropriate, the school tax reduction program provided under Part II of The Revenue Act as it read before this section came into force. Effective date 16.11(2) A regulation under this section may be made retroactive to a date specified in the regulation, but not earlier than April 1, 2005. S.M. 2005, c. 40, s. 63 . PART III.3 16.12 to 16.19 [Repealed] S.M. 2014, c. 35, s. 56 ; S.M. 2015, c. 40, s. 30 to 33; S.M. 2016, c. 10, s. 34 ; S.M. 2017, c. 40, s. 53 . PART IV TAX REDUCTIONS FOR SOLAR HEATING Solar heating assessment 17 Where the principal residence of a taxpayer is equipped with solar heating equipment used for heating the principal residence, the assessor of the municipality in which the principal residence is situated shall, in addition to making the normal assessment in respect of the principal residence, determine whether the assessment of the principal residence would be reduced if the principal residence was heated solely by the type of heating equipment that is most usual in the neighbourhood of the municipality in which the principal residence is situated, and, if, in his opinion, the assessment would be reduced if that were the case, he shall make a solar heating assessment for the principal residence which shall be the amount by which, in his opinion, the assessment would be reduced if the principal residence was heated solely by the type of heating equipment that is most usual in the neighbourhood of the municipality in which the principal residence is situated. Note of solar heating assessment on assessment roll 18 Where the assessor makes a solar heating assessment in respect of a principal residence of a taxpayer, he shall make a note on the assessment roll opposite the assessment for the principal residence indicating the amount of the solar heating assessment for the principal residence. Levying of tax where there is solar heating assessment 19 Where the assessor of a municipality has, under section 18, made a note on the assessment roll opposite the assessment of a principal residence of a taxpayer indicating the amount of the solar heating assessment the municipality in which the principal residence is situated shall assess and levy taxes on the principal residence as though the true assessment of the principal residence were an amount equal to the normal assessment of the principal residence reduced by the amount of the solar heating assessment for the principal residence and shall, on or before November 30 in each year, notify the minister of the difference between the taxes assessed and levied in that year against principal residences in the municipality in respect of which solar heating assessments have been made and the amount of taxes that would have been assessed and levied in that year against those principal residences if taxes had been assessed and levied against them on the basis of the normal assessment. Compensation by government 20 Where the minister receives notice under section 19 of the difference between taxes assessed and levied by a municipality in a year against principal residences in the municipality in respect of which solar heating assessments have been made and the amount of taxes that would have been assessed and levied by the municipality in that year against principal residences if the taxes had been assessed and levied against them on the basis of the normal assessment, he shall forthwith request the Minister of Finance to pay, and the Minister of Finance shall pay, the amount of that difference to the municipality. PART V INSULATION LOANS Authority for loans 21 The minister may, either directly or indirectly, lend moneys to the owners of eligible residential property to assist them in paying the cost of insulating or improving the insulation of the residential property, or installing energy conservation options and air quality and ventilation devices. Maximum loan 22 The amount lent under section 21 to any owner in respect of any single dwelling unit of eligible residential property shall not exceed $1,000. in aggregate, or such greater amount as may be prescribed by regulation. Agreements with Manitoba Hydro etc. 23(1) The minister may enter into agreements with The Manitoba Hydro Electric Board or The City of Winnipeg or an agency of the government or a crown corporation, respecting the administration, including the disbursement and collection of loans made under this Part.

Authority of Manitoba Hydro and The City of Winnipeg 23(2) The Manitoba Hydro Electric Board and The City of Winnipeg may enter into agreements with the minister, an agency of the government or a crown corporation under this Part, and for the purposes of carrying out the agreement may act as agents for the Crown in lending moneys for the purposes described in section 21 to persons who purchase electricity from them and in collecting amounts due in payment of the principal and interest of any loan made under the authority of this Part and may collect those amounts in conjunction with the collection of charges or rates charged to those persons for or in respect of electric power purchased by those persons. Certificate of debt and registration 24(1) The minister or The Manitoba Hydro Electric Board or The City of Winnipeg or the agency of the government or the crown corporation may issue a certificate, in a form prescribed in the regulations, showing the name and address of any person liable for the payment of any loan made under this Part and certifying the amount of the debt payable thereunder and the description of the land in respect of which the loan was made and may register the certificate in the land titles office of the appropriate land titles district, and from the time of the registration, the certificate is a lien in favour of the government, or The Manitoba Hydro Electric Board or The City of Winnipeg or the agency of the government or the crown corporation as the case may be, for the amount so certified, against the land described in the certificate. Realization of lien 24(2) A certificate issued under subsection (1) shall be registered on its mere production without an affidavit of execution and the lien thereby created may be realized in the same manner as if it were a mortgage on the land executed by the owner thereof and requiring payment of the principal and interest in the same manner as the document evidencing the loan made under this Part. Discharge of lien 24(3) A lien created under this section may be discharged by the registration, in the proper land titles office, of a discharge executed by the minister, The Manitoba Hydro Electric Board or The City of Winnipeg, the agency of the government or the crown corporation as the case requires. Interest on loans 25 Loans made under this Part shall bear interest at a rate prescribed in the regulations. PART V.1 ENVIRONMENTALLY SENSITIVE AREAS TAX CREDIT Regulatory scheme for environmentally sensitive areas tax credit 25.1(1) The Lieutenant Governor in Council may make regulations establishing a scheme to provide a property tax reduction to the assessed owners or occupiers of lands on which prescribed conditions have been met in order to meet environmental objectives set out in the regulations. Specific powers to make regulations 25.1(2) Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations (a) setting out environmental objectives of the tax reduction scheme, which may be different for different areas of the province; (b) specifying the conditions that must be met in order for an assessed owner or occupier to be eligible for the tax reduction; (c) specifying the amount of the tax reduction or the manner of calculating it; (d) establishing an application process for the tax reduction; (e) establishing methods for delivering the tax reduction to persons eligible for it, which may involve rebates of property taxes paid or reductions in the property taxes assessed, or a combination of rebates and reductions; (f) respecting the reimbursement of municipalities and local government districts under subsection (3); (g) establishing a process to deal with objections or complaints; (h) providing authority to investigate, inspect or audit any matter pertaining to a person's claim for a property tax reduction under this Part; (i) requiring persons to provide information necessary to support a claim for a property tax reduction under this Part; (j) respecting any matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Part. Reimbursement of municipality 25.1(3) The Minister of Finance for Manitoba shall ensure that each municipality and local government district is reimbursed out of the Consolidated Fund, in accordance with the regulations, for the property tax reductions made by it under this Part. Payment of property tax reduction 25.1(4) If a property tax reduction has been granted in respect of a property for a period during which the property was not eligible for it, the person who was the assessed owner or occupier during that period must pay to the Minister of Finance for Manitoba, in accordance with the regulations, the portion of the reduction that relates to that period. Interest payable 25.1(5) If a person fails to pay when it is due an amount payable under subsection (4), interest is payable by the person on the unpaid amount, at the rate prescribed under The Income Tax Act for the purpose of subsection 5.6(4) of that Act, from the date the municipal taxes levied in respect of the property for the year were due. S.M. 2001, c. 41, s. 9 . PART V.2 25.2 to 25.12 [Repealed] S.M. 2010, c. 29, s. 44 ; S.M. 2014, c. 32, s. 36 ; S.M. 2017, c. 40, s. 54 ; S.M. 2021, c. 4, s. 12 ; S.M. 2025, c. 48, s. 34 . PART VI GENERAL Regulations 26 For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations as are ancillary thereto and are not inconsistent therewith; and every regulation made under, and in accordance with the authority granted by, this section has the force of law; and, without restricting the generality of the foregoing, the Lieutenant Governor in Council may make regulations, not inconsistent with any other provision of this Act; (a) prescribing forms for use under this Act; (b) prescribing qualifications for eligible taxpayers for the purposes of Part I; (c) prescribing the manner of determining the maximum amount of tax payment of which may be deferred under Part I; (d) prescribing a rate of interest payable in respect of taxes deferred under Part I; (e) prescribing qualifications for eligible residential property in respect of which loans may be made under Part V; (f) prescribing kinds of insulation, energy conservation options and air quality and ventilation devices and the methods of installing them in respect of which loans may be made under Part V; (g) subject to section 21, prescribing the maximum amount and the terms and conditions of loans made under Part V; (h) prescribing a rate of interest to be charged on loans made under Part V; (i) respecting applications under Part III; (j) [repealed] S.M. 2006, c. 24, s. 59 ; (k) prescribing qualifications for pensioner tenants for the purpose of Part III; (l) [repealed] S.M. 2006, c. 24, s. 59 ; (m) respecting refunds to the minister under section 16, including the manner in which the refunds shall be made, and prescribing a formula for or the manner of calculating the amount of each of the refunds; (n) [repealed] S.M. 2024, c. 35, s. 48 . S.M. 2006, c. 24, s. 59 , S.M. 2024, c. 35, s. 48 . C.C.S.M. reference 27 This Act shall no longer be referred to as chapter H75 of the Continuing Consolidation of the Statutes of Manitoba but may be referred to as chapter P143 of the Continuing Consolidation of the Statutes of Manitoba . S.M. 2001, c. 41, s. 10 .