Manitoba Education & Student Credits (2025 Guide)

Manitoba students and their families can take advantage of a robust suite of provincial and federal tax credits, rebates, and deductions to offset the rising costs of post-secondary education, training, and skill development. This comprehensive guide explains how to claim Manitoba tuition and education amounts, benefit from the unique Manitoba Post-Secondary Education Rebate, deduct student loan interest, maximize scholarships and bursaries, and use transfer/carryforward rules for optimum family tax savings. Whether you are a full-time student, a recent graduate, or a parent supporting a student, this page will help you get the largest refund possible.

What’s Covered: Manitoba tuition/education amounts, post-secondary rebates, student loan interest, scholarships/bursaries, claim tips, and transfer/carryforward strategies
Who’s Eligible: Manitoba full-time/part-time students, parents, recent graduates, and supporting relatives
Quick Links: Tuition Credits, Education Rebate, Loan Interest, Scholarships, Transfer

Manitoba university campus with students studying for graduation

Manitoba Tuition & Education Amounts

Manitoba Tuition & Education Amounts allow students to claim a non-refundable provincial tax credit for eligible tuition paid to a recognized post-secondary institution, as well as the education amount for each month enrolled full-time or part-time. Manitoba continues to offer the education amount (unlike Ontario, Alberta, and BC), making it one of the most valuable student credits in Canada.

Claim on Schedule MB(S11) of your Manitoba tax return.
Eligible tuition must be over $100 per institution per year, paid to a recognized post-secondary school in Canada or abroad.
Education amount: For each month enrolled full-time, claim a set monthly amount (e.g., $400/month); part-time students claim a reduced rate (e.g., $120/month). *Check current MB S11 for exact rates.
Unused current-year amounts can be carried forward indefinitely or transferred up to $5,000 to a parent, grandparent, or spouse.

Tip: Always keep your T2202 Tuition and Enrolment Certificate from your institution for at least 6 years. Manitoba allows you to combine tuition and education amounts for the best possible claim.

Example: Jane is a full-time U of M student for 8 months. She paid $6,000 in tuition. Her claim: $6,000 tuition + ($400 × 8 months = $3,200) = $9,200 provincial credit base, plus federal tuition credit.

Manitoba Post-Secondary Education Rebate (PSER)

The Manitoba Post-Secondary Education Rebate is a unique refundable tax credit for recent graduates who live and work in Manitoba after completing a qualifying post-secondary program (diploma, degree, or certain apprenticeships). This program was designed to retain skilled graduates in the province.

Rebate Value: Up to $2,500 per year (maximum lifetime $25,000) depending on tuition paid and program completed.
Eligibility: Manitoba residents who graduated from an eligible program after 2006, file a MB tax return, and reside/work in MB.
How to Claim: File Schedule MB479 with your tax return. You can claim the rebate over several years after graduation (10% of tuition per year up to the lifetime max).
Notes: The PSER is refundable—you get the money even if you owe no tax!

Tip: If you moved to Manitoba from another province after graduation, you may still qualify. See Manitoba Finance for details on recognition of out-of-province credentials.

Example: Sam graduated with a $20,000 tuition total. He files MB tax each year after graduation and receives a $2,000 rebate per year for 10 years (until maxed out or unused portion runs out).

Student Loan Interest Tax Credit

You can claim a non-refundable tax credit for interest paid on Manitoba or Canada government student loans. This credit applies to the interest paid on official student loans (not private lines of credit or bank loans) for post-secondary education.

Claim on Line 31900 of the federal return and the equivalent line in your MB return.
Only the student (not parents) can claim interest paid, even if someone else paid on your behalf.
Unused interest credits can be carried forward for up to 5 years.

Tip: Save all interest statements from your loan provider. Consider delaying your claim to a year when you owe tax, as the credit is non-refundable.

Scholarships, Bursaries & Grants

Most scholarships, bursaries, and grants received for post-secondary study are non-taxable if you qualify for the education amount (i.e., full-time or part-time student in a qualifying program). Amounts in excess of tuition and required fees may be taxable in some cases (e.g., part-time students). Always check your T4A slip and report only the taxable portion.

Include all scholarships/bursaries on Line 13010 of your federal return.
OSAP-style grants (Manitoba Student Aid) are non-taxable; private or employer scholarships may have specific T4A slips.
Scholarships do not reduce your tuition credit claim.

Example: Lauren receives $4,000 in scholarships and pays $7,000 in tuition. She claims the full tuition credit; the scholarships are tax-free if she’s a full-time student.

Transferring & Carrying Forward Tuition/Education Amounts

Transfer: You can transfer up to $5,000 of current year tuition/education amounts (federal/provincial) to a parent, grandparent, spouse, or common-law partner. The student must sign the T2202 form to authorize the transfer.
Carryforward: Any unused amount after transfer can be carried forward indefinitely by the student until used.
Order of Claim: Always reduce your own tax to zero first, then transfer the remaining portion up to the max; carry forward any further unused amount.

Pro Tip: Parents: Make sure your child officially transfers the amount to you on their T2202 and that you both claim on the correct lines. Unused carryforward can only be claimed by the student, not transferred later.

Example: Alex has $8,000 in current year tuition/education amount. He needs $2,000 to reduce his tax to zero, transfers $5,000 to his parent, and carries forward the remaining $1,000 for a future year.

Frequently Asked Questions: Manitoba Education & Student Credits

Can I claim both provincial and federal tuition credits in Manitoba?

Yes. Manitoba maintains its own tuition and education amounts in addition to the federal tuition credit. Claim both on MB(S11) and federal Schedule 11.

Are tuition credits refundable in Manitoba?

No, tuition and education credits are non-refundable—they reduce your tax to zero but do not create a refund if you have no tax payable. However, the Manitoba Post-Secondary Education Rebate is refundable and can be paid even if you owe no tax.

Can I transfer my unused tuition to my spouse or parent?

Yes, up to $5,000 of current year tuition/education amount can be transferred to a spouse, parent, or grandparent. Carryforward amounts from previous years cannot be transferred.

What if I missed claiming tuition or the education amount in a previous year?

You can request an adjustment (T1-ADJ or ReFILE) for up to 10 years back. Attach your T2202 and any supporting documentation.

How do I claim the Manitoba Post-Secondary Education Rebate?

File MB479 with your Manitoba tax return each year after graduation. You can claim 10% of tuition per year, up to your lifetime maximum. Unused credits may be carried forward if you don’t use the full amount each year.

Does student loan interest reduce my tuition credit?

No. Student loan interest is a separate non-refundable credit and does not impact your tuition/education claim.

Are scholarships/bursaries taxable in Manitoba?

Most scholarships and bursaries are tax-free if you are enrolled full-time in a qualifying program. Any taxable portion will be shown on your T4A slip.

Related Manitoba & Canada Student Tax Resources

For a full list of Manitoba and federal student programs, visit Manitoba Student Aid and Canada Education Benefits.