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Manitoba  -> Non-Refundable Income Tax Credits -> Tuition fee income tax rebate

Manitoba Tuition Fee Income Tax Rebate - Eliminated

Manitoba Income Tax Act s. 4.9.1

The Manitoba 2017 Budget announced that the Tuition Fee Income Tax Rebate would be phased out commencing in 2017, and fully eliminated for the 2018 tax year, at which time no rebate credits will be claimable.  Any unclaimed rebate credits will lapse.

This rebate is available to Manitoba taxpayers who graduate after January 1, 2007 from an eligible post-secondary institution, and stay and work in the province.  Eligible institutions were those for which the federal/provincial tuition tax credit is available, which includes Canadian and some foreign post-secondary institutions.

The tuition fee income tax rebate, as revised by the 2017 Budget:

bullet is for 60% of eligible tuition costs incurred from January 1, 2004
bullet has a maximum per year of the lesser of:
bullet $500 for 2017 ($2,500 for 2016 and prior years)
bullet 10% of eligible tuition fees
bullet MB income tax payable
bullet has a lifetime maximum of $25,000 (60% rebate on tuition fees of $41,667)
bullet does not affect the current tuition and education amount tax credits, or bursaries and scholarships

See Tuition Fee Income Tax Rebate on the Government of Manitoba website.

The Tuition Fee Income Tax Rebate was claimed on Form T1005 for 2017.

Tuition Fee Income Tax Rebate Advance - Eliminated

The Manitoba 2017 Budget announced that this advance was eliminated effective for tuition and ancillary fees paid in relation to a school term that begins after April 2017.  However, the Education Amount Tax Credit will still be available.

Beginning in 2010, students resident in Manitoba and attending a post-secondary institution were able to claim a Tuition Fee Income Tax Rebate Advance.  This is a 5% refundable tax credit on tuition and ancillary fees paid after August 31, 2010.

The student was able to claim this refundable tax credit even if the tuition and education amount is transferred to a parent or spouse.  Limits:

bullet $210 annual limit for 2010
bullet $500 annual limit in following years
bullet $5,000 lifetime limit.

Amounts claimed as an Advance will reduce the lifetime maximum of $25,000 under the Rebate following graduation.

When a student is claiming a Rebate in a given year, they are not eligible to claim the Advance.

Revised: October 26, 2023


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