How do I apply for the rebate?

A pre-printed 2019 application is provided to you listing the information you provided for the 2018 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 2019 Farmland School Tax Rebate application forms must be received by the Manitoba Agricultural Services Corporation (MASC) on or before the earlier of September 21, 2020 or the end of the State of Emergency associated with COVID-19.

The 2019 property taxes and any penalties or interest charges, as well as CLPA lease fees, must be paid in full on or before the earlier of September 21, 2020 or the end of the State of Emergency associated with COVID-19.

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.

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 2019 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 2018 or become a Manitoba resident in 2019, you are eligible for the 2019 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 2019 rebate.

What is the maximum rebate under the program?

For the 2019 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.

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

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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.

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.

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 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

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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).

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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).

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 the earlier of September 21, 2020 or the end of the State of Emergency associated with COVID-19, 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.