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Government of Manitoba
Tuition Fee Income Tax Rebate

Frequently Asked Questions

Q. Who is eligible?

A. Anyone who lives and pays taxes in Manitoba and graduated from an eligible post-secondary institution anywhere in the world on or after January 1, 2007 is eligible for the rebate on tuition paid on or after January 1st, 2004.

Q. What is an eligible institution?

A. Eligible institutions are those recognized by the Canada Revenue Agency (CRA). This includes public and private universities, colleges and other educational institutions.

Q. What if I went to school outside of the province or country?

A. If the school you attended is recognized by the Canada Revenue Agency (CRA), you will be eligible for the rebate.

Q. How do I receive the rebate?

A. You must complete the form `T1005 Manitoba Tuition Fee Income Tax Rebate' of your income tax return. See www.cra.gc.ca

Q. Is there a maximum I can claim?

A. The lifetime maximum benefit claim is $25,000.

Q. Can I transfer my credits to someone else?

A. No, the Tuition Fee Income Tax Rebate is non-transferable.

Q. How long do I have to claim the rebate?

A. You must make your first claim within 10 years of graduating. Depending on the amount of Manitoba income tax that you owe, the benefit will be applied over the next six to twenty years.

For example:
Graduated 2007
Total tuition paid - $14,000

Maximum claimable under the Tuition Fee
Income Tax Rebate is $14,000 X 60% = $8,400

Year One
Tuition Rebate is the lesser of:
1. 10% of your tuition = $1,400
2. Annual maximum = $2,500
3. Manitoba tax payable = $600
Remaining claimable tuition is
$8,400 - $600 = $7,800

Year Two
Tuition Rebate is the lesser of:
1. 10% of tuition= $1,400
2. Annual maximum = $2,500
3. Manitoba tax payable = $2,400

Remaining claimable tuition is
$7,800 - $1,400 = $6,400

Years Three to Seven
Assuming Manitoba tax payable remains above $1,400 into the future, a tuition rebate will be available for a total of seven years.

Q. If I graduate from more than one program, can I claim the tuition fees paid for both?

A. You are entitled to claim a rebate for all tuition paid within a 20 year period beginning with your first claim up to the lifetime maximum benefit of $25,000.

Q. What documentation do I need to support my claim?

A. You may need to provide proof of tuition paid or graduation. Documentation may include the Canada Revenue Agency slip `T2202A Tuition, Education, and Textbook Amounts Certificate', your degree, diploma or certificate.

Q. What happens if I move out of Manitoba?

A. If you no longer live in Manitoba, you are not entitled to receive benefits under this tuition rebate program. However, if you return to Manitoba within 10 years of graduating you are still entitled to make a claim.

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