Farmland School Tax Rebate Overview

Farmland School Tax Rebate

MacGregor Elementary School
Historic school bell, MacGregor Elementary School

Overview

The Farmland School Tax Rebate (FSTR) was implemented in 2004 to support the rural economy by providing Manitoba farmland owners with school tax relief.

The rebate percentage has increased from 33% in 2004 to 80% in 2017. Landowners are required to submit an annual application to Manitoba Agricultural Services Corporation (MASC). Once you are registered with MASC and receive a rebate, a pre-printed application form for the following year will be mailed to you when they become available.

Pre-printed 2017 applications have now been mailed to those who received a rebate in 2016. If this is your first time applying for the rebate, application forms and additional information are available below.

Completed and signed Farmland School Tax Rebate applications for the 2017 property tax year must be received by MASC by March 31, 2018. Your 2017 property taxes, any penalties or interest charges, and CLPA lease fees must be paid by March 31, 2018.

The deadlines to apply for the 2016 and earlier year rebates have now passed.

This website contains general information. The provisions of The Property Tax and Insulation Assistance Act, as amended, including any regulation made thereunder, will prevail.

When and How to Apply

When and How to Apply

How and When to Apply

How do I apply for the rebate?

A pre-printed 2017 application is provided to you listing the information you provided for the 2016 rebate. Check the land listed carefully and add any additional property that you want to apply for, and cross out any you do not want included in your rebate calculation.

If you are not using a preprinted application form, ensure all questions are answered and all parts are completed.

Applications for an individual are to be signed by the owner of the land that is applying for the rebate. Applications for a corporation are to be signed by a person with corporate signing authority. If the application is being signed by another, MASC will require a copy of the Power of Attorney.

Follow the directions on the application form. Provide all the required information, read and sign the certification section, provide a photocopy of the receipt from the municipality showing that property taxes have been paid (or have the municipality stamp and sign the application), and forward the application to the MASC Insurance Office that is indicated in Part VII on the application form.

Non-preprinted applications can be forwarded to any MASC Insurance Office, or the Brandon address indicated in Part VII on the application form.

If you require additional application forms or a different type of application form (for example; a corporate form rather than an individual form), they are available on this site and through your local MASC, Manitoba Agriculture, and municipal offices.

What is the application deadline?

The signed 2017 Farmland School Tax Rebate application forms must be received by the Manitoba Agricultural Services Corporation (MASC) on or before March 31, 2018.

The 2017 property taxes and any penalties or interest charges must be paid in full on or before March 31, 2018.

What if I experienced personal changes during the rebate year?

Any changes to your name, contact information, or any of the information pre-printed on your application can be written on the application form.

Eligibility

What land is eligible for the rebate?

Properties currently classified as farmland in Manitoba, to which school taxes apply, are eligible for a rebate of up to 80% on the paid 2017 farmland school taxes, provided the applicant meets all other criteria. Rebates are for school taxes paid on farmland only, not for school taxes paid on farm residences or buildings.

Who is eligible to receive the rebate?

If you are an individual who is a resident of Manitoba for income tax filing purposes in 2016 or become a Manitoba resident in 2017, you are eligible for the 2017 rebate.

If the applicant is a privately owned Canadian corporation or cooperative of which at least 50% of the voting or member shares are owned by Manitoba residents as described above, the corporation or cooperative is also eligible to apply for the 2017 rebate.

Maximum Rebate

What is the maximum rebate under the program?

For the 2017 tax year, the maximum rebate is 80% of the paid farmland school taxes and up to $5,000 per taxpayer, which includes all related persons of that taxpayer.

Related Persons

What is the meaning of a related person?

A related person includes only your spouse or common-law partner and any corporation controlled by either of you, whether solely or jointly. This also includes any other corporation controlled by that first corporation, whether directly or indirectly.

Example:

Six farmland property rolls, each with a calculated rebate of $1,000


Scenario: I solely own three rolls and the three remaining rolls are owned by a corporation controlled by my spouse and myself.

In this scenario, your spouse is considered a related person.

My Application: I apply for a rebate on the three individually owned rolls on my Individual Application form and later, the three corporately owned rolls on the Corporate Application form.

You will receive a rebate of $3,000 for your individual application on your three rolls. For the three rolls owned by the jointly-owned corporation, the corporation is limited by your $5,000 maximum and may apply to receive a rebate of $2,000.

'Related persons' does not include children, parents, siblings or other individuals connected by blood relationship.

What is corporate control?

Direct corporate control generally means owning more than 50% of the voting shares of a corporation. Indirect corporate control generally means a corporation you control also controls another corporation.

Can related persons apply for a rebate on my application?

No. Related persons applying for a rebate on farmland property rolls other than those you have applied for must complete a separate application form.

Frequently Asked Questions

If I own some land jointly and I have reached my maximum annual rebate, can another joint owner apply for the remainder of the rebate?

If your calculated rebate exceeds $5,000 and you own land jointly with someone who is not a related person, then that other person can apply for the rebate on the jointly owned farmland. It is your responsibility to apply for the rebate in the manner in which you want the application to be processed.

If your rebate is capped, you may request to withdraw your application for a rebate on a specific roll so that the other owner may apply. For details, please contact the MASC Insurance office listed on your application form, or email FSTR@masc.mb.ca.

Example:

Six farmland property rolls, each with a calculated rebate of $1,000


Scenario 1: I jointly own all six rolls with my brother.

In this scenario, your brother is not considered a related person.

My Application: I apply for a rebate on five jointly-owned rolls.

You will receive a rebate of $5,000. Your brother may apply for the rebate on the remaining jointly-owned roll ($1,000).


Scenario 2: I solely own three rolls and jointly own the other three rolls with my brother.

In this scenario, your brother is not considered a related person.

My Application: I apply for a rebate on the three rolls I solely own and two of the rolls jointly-owned with my brother.

You will receive the maximum rebate of $5,000. Your brother may apply for the rebate on the remaining jointly-owned roll ($1,000).

If you applied for a rebate on all six of the rolls in this scenario, you will receive the maximum rebate of $5,000, but your brother will not be eligible for any rebate.

Can two individuals or corporations apply for a rebate for the same property roll?

No. Only one application will be accepted per roll. If more than one application is received for the same roll, the first application received by MASC will be considered for the rebate.

What if the application relates to a deceased person or an estate?

If land is registered in the name of a deceased person, MASC will issue the rebate in the name of the deceased or the estate. If land is registered in the name of the estate representative (e.g. executor or administrator), MASC will issue the rebate to the representative or to the estate. Contact MASC with requests to issue the rebate in any other manner.

Am I eligible for the rebate on farmland I leased from the Crown Lands and Property Agency (CLPA)?

Yes. You must apply for the rebate on the same application form used for your other properties by providing your CLPA client number. The applicable rebate for this farmland will be included automatically in the calculation of your rebate payment, subject to the $5,000 maximum. As MASC requires confirmation from CLPA that all fees along with any penalties or interest charges have been paid prior to the application deadline of March 31, 2018, you may receive the rebate for your CLPA leases after your owned properties rebate has been paid.

Only CLPA leases entered into in your name are to be included on your application form. Leases under your spouse or corporations name are to be applied for separately.

Am I eligible to receive a rebate on recently purchased or sold land?

Depending on the details of the transaction, the rebate may be pro-rated based on the tax adjustment date. Make note of purchases or sales on the application form and enclose a copy of your Statement of Adjustments or reporting letter from your lawyer. This information is required to process your rebate.

Under what authority is my Social Insurance Number (SIN) or my corporation’s business (BN) or GST # obtained?

The Property Tax and Insulation Assistance Act of Manitoba, which establishes the Farmland School Tax Rebate, authorizes the collection of your SIN or BN.

All of the information on the FSTR application is protected under Manitoba's The Freedom of Information and Protection of Privacy Act.

Contact

Farmland School Tax Rebate Contact

For additional information, please contact the MASC Insurance office listed on your application, or send an email to:

FSTR@masc.mb.ca

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