Pensioner Tenants' School Tax Assistance Regulation

Pensioner Tenants' School Tax Assistance Regulation, M.R. 380/88 R The Property Tax and Insulation Assistance Act , C.C.S.M. c. P143 Regulation 380/88 R Registered September 21, 1988 bilingual version (HTML) 1(1) and (2) [Repealed] M.R. 230/93 1(3) In Part III of the Act, "agent" means an office of a government department or a Crown corporation designated by the minister for the purposes of administration of the Pensioner Tenants' School Tax Assistance Program; (« mandataire ») "pensioner tenant" means an individual who (a) is a principal taxpayer as defined in subsection 5(1) of The Income Tax Act , (b) has attained the age of 55 years, and (c) rents a principal residence in Manitoba; (« locataire pensionné ») "principal residence" means the residential dwelling unit in which the pensioner tenant usually resides and which is designated as being his principal residence; (« résidence principale ») "rent" does not include any amounts paid on account of meals or board; (« loyer ») "residential dwelling unit" , when used in reference to a residential dwelling unit rented by a pensioner tenant, does not include any premises exempt from taxation for school purposes under The Municipal Assessment Act or exempt from taxation under that Act. (« logement résidentiel ») M.R. 230/93 1(4) Where a pensioner tenant is married, and his or her spouse otherwise qualifies for school tax assistance as a pensioner tenant, only one of them may claim school tax assistance. 1(5) Notwithstanding subsection (4), where in a calendar year a pensioner tenant and his or her spouse who is also a pensioner tenant or homeowner, occupy and inhabit separate principal eligible residences because of marriage breakdown or for reasons of health, they shall be deemed to be legally separated and each may claim school tax assistance in respect of his or her eligible residence. Agent 2(1) The minister may appoint an agent for the purposes of the administration of the Pensioner Tenants' School Tax Assistance Program. 2(2) Where the minister has appointed an agent to receive and process applications for Tenants' School Tax Assistance, and to issue refunds to tenants, the minister may advance to the agent such funds as are required for the payment of school tax assistance to eligible tenants. 2(3) Where an agent has been appointed by the minister to administer the Pensioner Tenants' School Tax Assistance Program, the agent shall in a prompt and regular manner submit to the minister lists of approved applications showing the names and addresses of the recipients and the amounts of school tax assistance paid to them. 2(4) Where the agent has, on behalf of the minister, made payments to eligible tenants which in aggregate exceed the amounts of funds advanced by the minister, the agent shall so notify the minister, and upon receipt of such notification, the minister shall as soon as possible thereafter reimburse the agent for the excess amounts. 2(5) Any repayment or refund of Pensioner Tenants' School Tax Assistance to be made to the minister by a pensioner tenant shall be deemed to have been made to the minister if it is made to the minister's agent. 3 An application for school tax assistance under section 13 of the Act shall be submitted to the minister or his or her agent within four years of the last day of the year to which the application applies. 4(1) Where two or more pensioner tenants jointly rent, occupy and inhabit a common principal residence for an entire year, only one claim for school tax assistance may be made. 4(2) Where a pensioner and a non-eligible person other than the pensioner's spouse, jointly rent, occupy and inhabit the same principal residence unit during the calendar year, only the pensioner may apply for school tax assistance. M.R. 230/93 4(3) A person who claims school tax assistance shall, on request of an agent or of any person employed by the agent or of the Minister of Finance, furnish satisfactory evidence that he or she is a pensioner tenant. 4(4) Where, in a calendar year after 1992, a person is a pensioner homeowner as defined in the Act for part of the year and a pensioner tenant for the balance of the year, the school tax assistance to which that person is entitled in respect of that year is the least of (a) $175. minus 2% of the amount by which the income of the individual's family for the year, as defined in The Income Tax Act , exceeds $15,000.; (b) an amount calculated in accordance with the following formula: (x/n) × (S.T. − $160.) + .10R − ($160. × y/n) where x is the number of days, weeks or months that the pensioner is a homeowner, y is the number of days, weeks or months that the pensioner is a tenant, n is the number of days, weeks, or months in the year, S.T. is the yearly school taxes, and R is the rent paid for the period of tenancy in the year; and (c) the amount by which the occupancy cost, as defined in The Income Tax Act , of the person for the year exceeds the municipal tax deduction, as defined in The Income Tax Act , of that person for that year. M.R. 230/93 4(5) Where, in a calendar year, a pensioner tenant lives in a residential dwelling unit for part of the year and in an ineligible residential dwelling unit for the balance of the year, the school tax assistance to which that pensioner tenant is entitled in respect of that year is the least of (a) the product of (i) $175. minus 2% of the amount by which the income of the individual's family for the year, as defined in The Income Tax Act , exceeds $15,000., and (ii) y/n ; and (b) an amount calculated in accordance with the following formula: .10R - ($160. × y/n) where, for the purposes of subclause (a)⁠(ii) and clause (b), y is the number of days, weeks or months that the pensioner tenant resides in a residential dwelling unit, n is the number of days, weeks or months in the year, and R is the rent paid for the period of tenancy in the residential dwelling unit; and (c) the amount by which the occupancy cost, as defined in The Income Tax Act , of the person for the year exceeds the municipal tax deduction, as defined in The Income Tax Act , of that person for that year. M.R. 230/93 4(6) Where in a calendar year, subsequent to the granting of school tax assistance, a pensioner homeowner or a pensioner tenant ceases to be eligible for school tax assistance, that pensioner shall refund to the Minister of Finance or that minister's agent an amount calculated in accordance with the following formula: R = S.T.A. × z/n where R is the amount to be refunded; S.T.A. is the amount of School Tax Assistance received; z is the period of days, weeks, or months for which the pensioner is ineligible to receive benefits; and n is the number of days, weeks, or months in the year. Forms 5 The forms set out in the Schedule are the forms to be used for the purposes of the Pensioner Tenants' School Tax Assistance Program. Coming into force 6 This regulation comes into force on the later of (a) the date the Re-enacted Statutes of Manitoba, 1988 come into force; or (b) the date this regulation is filed with the Registrar of Regulations. SCHEDULE Form 1 School Tax Assistance for Tenants 55 Plus Form 2 Pensioner Tenants School Tax Assistance Program – Other Years Rental Information Form