Rental Housing Construction
Rental Housing Construction Tax Credit Description
The Rental Housing Construction (RHC) Tax Credit is a new financial incentive offered to private and non-profit housing developers (including non-profit co-operatives) to address the persistent shortage of rental housing in Manitoba communities. Landlords who construct new rental housing are eligible and can offset a proportion of their capital investment through a tax credit equal to eight percent (8%) of the capital cost of new rental housing construction. To receive the tax credit, a minimum of ten percent (10%) of units constructed must have affordable rents.
For more information about the program please read the Rental Housing Construction Tax Credit Program Guidelines.
Rental Housing Construction Tax Credit Benefits
- The Rental Housing Construction tax credit is equal to eight percent (8%) of the capital cost of the rental housing project, to a maximum of $12,000 per residential unit.
- A “residential unit” means a residential dwelling unit that has its own keyed entry door, contains a bathroom and a kitchen or kitchenette and is usually rented or leased for a period of not less than one month.
- RHC tax credit will be claimable by filing an income tax return with the Canada Revenue Agency.
- Eligible projects will receive the RHC tax credit when they become available for rent and have met the affordable housing criteria.
- Eligible non-profit and non-profit co-operative projects will receive a fully refundable tax credit in the year the tax credit is earned, as qualifying units are rented.
- Eligible for-profit projects will receive a non-refundable tax credit, claimable over a minimum of five (5) years and capped based on the landlord’s Manitoba income tax.
- Landlords must be residents of Manitoba or have a permanent business in Manitoba.
- Housing can be either for-profit, not-for-profit, or non-profit housing co-operatives.
- Projects must include the construction of five (5) or more new residential rental units.
- Landlords will be required to report on their affordable units annually for five years.
- At least ten percent (10%) of the units in an eligible project must be affordable housing. This means that the rents charged are at or below the Affordable Rents for the current year and the tenants meet the Program Income Limits below:
2017 Affordable Housing Rental Program Income Limits
Household without children $53,441 Family Household (families with children or dependants) $71,255
2017 Affordable Housing Rental Program Rents - Includes Essential Utilities
(heat, water and sewer)
Community Bachelor 1 Bedroom 2 Bedroom 3 Bedroom 4+
How are the number of bedrooms I may be eligible for determined?* Winnipeg and Catchment $607 $880 $1,092 $1,182 $1,425 Southern Other Urban/ Rural Brandon $513 $723 $896 $1,097 $1,293 Dauphin $480 $638 $743 $1,097 $1,240 Portage la Prairie $458 $645 $811 $1,097 $1,240 Selkirk $503 $688 $823 $1,145 $1,240 Steinbach $552 $731 $834 $1,097 $1,240 Winkler $480 $668 $788 $1,097 $1,240 Northern Other Urban/Rural Thompson $ 552 $763 $939 $1,097 $1,240 The Pas/Flin Flon $458 $643 $833 $1,097 $1,240 Churchill $520 $620 $860 $956 $1,071 Southern Non-Market $431 $608 $738 $985 $1,114 Northern Non-Market $412 $608 $707 $978 $1,114
2017 Affordable Housing Rental Program Rents - No Utilities Included
Community Bachelor 1 Bedroom 2 Bedroom 3 Bedroom 4+
How are the number of bedrooms I may be eligible for determined?* $579 $797 $1,010 $1,039 $1,250 Southern Other Urban/ Rural Brandon $485 $640 $813 $954 $1,118 Dauphin $452 $555 $660 $954 $1,065 Portage la Prairie $430 $562 $728 $954 $1,065 Selkirk $475 $605 $740 $1,002 $1,065 Steinbach $524 $648 $752 $954 $1,065 Winkler $452 $585 $705 $954 $1,065 Northern Other Urban/Rural Thompson $524 $680 $857 $954 $1,065 The Pas/Flin Flon $430 $560 $750 $954 $1,065 Churchill Not applicable Southern Non-Market $403 $525 $655 $842 $939 Northern Non-Market $384 $525 $624 $835 $939
- If you are a family with two (2) dependent children (one (1) boy & one (1) girl)
- You would be eligible for three (3) bedrooms*
- Your location is in Steinbach
- Your total yearly combined household income is $50,000.00 before taxes
- Your monthly Affordable rent would be $1,097.00 per month where utilities are included in the rent or $954.00 per month where the utilities are not included in the rent and billed separately.
- If you are a senior couple who are both 55 years of age or over
- You would be eligible for one (1) bedroom*
- Your location is in The Pas
- Your total yearly income is $35,000.00 before taxes
- Your monthly Affordable rent would be $643.00 per month where utilities are included in the rent or $560.00 per month where the utilities are not included in the rent and billed separately.
The National Occupancy Standards are our guidelines. These standards set the following requirements:
- Not less than one and not more than two persons may occupy a single bedroom.
- Parents and children do not use the same bedroom.
- Single persons 18 and over have a separate bedroom.
- Children five and over do not share a bedroom with another person of the opposite sex.
How to Apply
- Read the Rental Housing Construction Tax Credit Program Guidelines (PDF)
Download and complete the following forms:
For a Letter of Initial Eligibility
- Prior to the submission of an Application for a Certificate of Eligibility, the Landlord may request from Manitoba Housing, a letter of initial eligibility for the Rental Housing Tax Credit by completing the Rental Housing Construction Tax Credit Preliminary application. (PDF)
For a Certificate of Eligibility
- Rental Housing Construction Tax Credit Certificate of Eligibility Application (xlsx)
- Rental Housing Construction Tenant Declaration Appendix D (PDF)
- RHC Tax Credit – Schedule of Affordable Rental Units (PDF)
For a Certificate of Continuing Eligibility
- Rental Housing Construction Tax Credit – Certificate of Continuing Eligibility Application (PDF)
- Rental Housing Construction Tax Credit – Tenant Declaration Form (PDF)
- Rental Housing Construction Tax Credit – Schedule of Affordable Rental Units (PDF)
Submit completed applications to:
- Manitoba Housing
Housing Delivery Branch (Rental Housing Construction Tax Credit)
200 – 352 Donald Street
For detailed information on the program please contact us at:
- Telephone: (204) 945-5566 or
Toll Free at: 1-866-689-5566 or
via e-mail at firstname.lastname@example.org.
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