Tax Instalment Payment Plan (TIPP)
Effective January 1, 2025, property owners enrolled in the Tax Instalment Payment Plan (TIPP) may notice an increase to their monthly payments because of changes to the Province of Manitoba’s School Tax Rebate program.
The Tax Instalment Payment Plan or TIPP is a monthly tax instalment payment plan that allows property and business owners to make consecutive monthly payments for taxes rather than a single annual payment.
The TIPP program starts on January 1st of each year and payments are made on the first banking day of each month by automatic withdrawal from an account with chequing privileges at a financial institution.
Property and business owners have the ability to enroll on the TIPP program at any time during the year and have flexibility when it comes to the number of monthly instalments they can choose from.
The chart below shows the minimum and maximum number of months assuming a January 1st start date.
| Minimum number of Months (Month) | Maximum number of Months (Month) | |
|---|---|---|
| Property Taxes | 7 (July) | 12 (December) |
| Business Taxes | 6 (June) | 12 (December) |
There is no application fee for this service if you start the plan on January 1st. However, if you join after January 1st, a one-time non-refundable 2% late payment fee will be applied on the missed instalment payments. The missed instalments together with the late payment fee can either be paid at the time of application or be included in the remaining instalment payments for the year.
The TIPP program collects taxes for the calendar year January 1st to December 31st and ensures that all taxes are paid.
There is a monthly TIPP administration fee (see Fee for Service rates) that is included in each monthly instalment payment for all TIPP participants.
Under the TIPP program property and business taxes are paid in full after the December 1st withdrawal or earlier depending on the term you have selected and business taxes are paid in full after the October 1st withdrawal or earlier depending on the term you have selected.
Existing TIPP customers who receive a supplementary property tax notice will have the supplementary property taxes added to their monthly TIPP payment over twelve equal monthly instalments, instead of being required to pay them off over the remaining instalments left in the calendar year.
You can estimate your TIPP payments through the TIPP Estimator located under the Self Service section of our website. Estimate your TIPP payment.
Apply for TIPP
In order to enrol in the TIPP program, a completed TIPP application must be received by the City of Winnipeg by the 15th of the month to ensure enrolment for the following month.
TIPP application forms are available:
Online
Download the TIPP Application Form
In person
- 311 counters
- All City of Winnipeg public library branches
Change or cancel TIPP
To advise us of any changes which may include bank changes, TIPP cancellations, etc. you must provide two weeks notification which includes either completing the TIPP Change Form or providing a letter with your name, property address, daytime phone number, effective date of the change and the reason for the change or cancellation.
Important changes to TIPP to take effect January 1, 2025
Property owners participating in the City’s TIPP program would have seen their payment amounts lowered over the course of 2024 due to changes by the Province of Manitoba during the tax year and it’s expected there will be further impacts to TIPP in 2025.
The Province changed the Manitoba School Tax Rebate during 2024 and approved the rebate to be added directly to the 2024 annual property tax bill. Adding the rebate directly to the tax bill meant lower TIPP payments for property owners in the program from July to December of 2024, as the full Manitoba School Tax Rebate was applied to these six monthly TIPP payments.
Property owners will continue to see their TIPP payments change in 2025 with the implementation of the Homeowners Affordability Tax Credit, which replaces the Manitoba School Tax Rebate and the Education Property Tax Credit Advance. This new tax credit will provide eligible property owners a credit of up to $1,500 on their annual property tax bill.
Most property owners will see an increase to their TIPP payments as of January 2025 to reflect the new tax credit on the upcoming year applied over 12 months. Property owners should plan to pay on average 50% more on their January 2025 payment instalment compared to their December 2024 payment.
Because of the Canada Post work stoppage, property owners enrolled in TIPP may not receive a letter outlining the changes to their payments before the automatic withdrawal occurs on January 1, 2025. You can contact 311 for your January 2025 payment amount. You will need your property roll number, address details, and the amount of your last TIPP payment when contacting 311.
Property owners that have had supplemental bills in 2024, the TIPP payment will reflect the changes from the supplemental billing.
Sign up to the My Properties portal to access information about your property, including your January 2025 payment. You will need your User ID and roll number to create an account. You can find this information on any of your recent Assessment Notices.
For any questions on TIPP payments or your annual property tax bill, contact 311.
Sample TIPP calculations for 2024 and 2025
The following tax bill samples from 2024 and 2025 show how these changes by the Province are impacting property owners tax bills and TIPP payments.
Sample TIPP calculation for 2024 tax year
| Taxing authority | TIPP effective July 1, 2024 |
|---|---|
| School Division | $1,935.02 |
| Education Property Tax Credit Advance | -350 |
| Manitoba School Tax Rebate | -967.51 |
| Net School Taxes | $617.51 |
| Municipal Taxes | $2,319.24 |
| Frontage Levy | 361.4 |
| Total Municipal Taxes | $2,680.64 |
| Total Property Taxes | $3,298.15 |
| Less: TIPP Payments (January to June) $357 x 6 |
-2,142.00 |
| Total Property Taxes to be paid by TIPP | $1,156.15 |
| Add: TIPP Admin (based on last six months of the year) |
6.00 |
| Total Amount to be collected via TIPP | $1,162.15 |
| TIPP based on actual taxes billed for July 1 to December 31, 2024 | $194.00 |
Sample TIPP calculation for 2025 tax year
| Taxing authority | TIPP effective January 1, 2025 |
|---|---|
| School Division | $1,935.02 |
| Homeowners Affordability Tax Credit | -1500 |
| Net School Taxes | $435.02 |
| Municipal Taxes | $2,319.24 |
| Frontage Levy | 361.4 |
| Total Municipal Taxes | $2,680.64 |
| Total Property Taxes | $3,115.66 |
| Add: TIPP Admin Fee (based on 12 months) |
12 |
| Total Amount to be collected via TIPP | $3,127.66 |
| Estimated TIPP based on actual taxes billed for January 1, 2025 | $261.00 |
TIPP Frequently asked questions
What is "TIPP"?
TIPP is a monthly Tax Instalment Payment Plan that allows property and business owners to make consecutive monthly payments for taxes rather than a single annual payment.
When can I join TIPP?
You may join the plan at any time during the year.
Who can join TIPP?
You can join TIPP if:
- your tax account is paid in full;
- you have chequing privileges at a financial institution (bank, trust company or credit union);
- your application is received at least two weeks before your first instalment payment.
How does TIPP work?
The program begins on January 1 of each year; however, you may join at any time during the year. Payments are made on the first banking day of each month by automatic withdrawal from an account with chequing privileges at a financial institution.
You may choose the number of instalment periods over which your payment will be applied within the calendar year. For property taxes, instalment periods can vary between 7 and 12 months. For business taxes, instalment periods can vary between 6 and 12 months.
The monthly payment is calculated by dividing the previous year's tax levy by the number of instalments chosen for the calendar year plus any applicable charges. Instalment amounts are adjusted in June for business taxes and July for property taxes to allow for any changes resulting from the new tax levy. At the time of the annual tax billing, you will be notified of the total amount of instalments paid to date and the calculation of the new instalment amounts for the remaining payments in that year.
In the year of a General Assessment, annual taxes will be estimated for the purpose of determining the monthly TIPP instalments between January 1st and tax billing.
Is there an application fee or any other charges associated with the Plan?
There is no application fee for this service if you start the plan on January 1. However, if you join after January 1, a one-time non-refundable 2% late payment fee will be applied on the missed instalment payments. The missed instalments together with the late payment fee can either be paid at the time of application or be included in the remaining instalment payments for the year.
There is a monthly TIPP administration fee (see Fee for Service rates) that is included in each monthly instalment payment for all TIPP participants.
If I join the TIPP program after January 1st, can I still pay my taxes over a 12 month period?
No, under the TIPP program all taxes must be paid prior to December 31st of the current year. For example, you would like to start TIPP on July 1st your taxes would be payable over the remaining 6 months.
You can estimate your TIPP payments through the TIPP Estimator located under the Self Service section of our website. Estimate your TIPP payment.
Are there options to how my TIPP payments are calculated if I join after January 1st?
Yes there are two options:
- You can amortize the outstanding taxes plus any applicable fees over the remaining months after a lump sum payment has been made. A lump sum payment can be any amount but it is normally the amount for the months you have missed being on the TIPP program.
- You can amortize the outstanding taxes plus any applicable fees over the remaining months with no lump payment.
You can estimate your TIPP payments through the TIPP Estimator located under the Self Service section of our website. Estimate your TIPP payment.
How do I change the bank account for the TIPP program?
You must provide written notification two weeks prior to the next withdrawal date and forward to our office via mail or in person.
Mail: The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Main Floor
Winnipeg, Manitoba
Canada R3B 3M2
In-person drop off: the 311 Counter at 510 Main Street (Susan A. Thompson Building).
Written notification includes either completing the TIPP Change Form or providing a letter with your name, property address, daytime phone number, effective month, and new bank account information (i.e. void cheque or preauthorized payment form by your financial institution).
Note: Other changes such as a name change due to a change in marital status require a new TIPP application.
How do I cancel the TIPP program?
You must provide written notification two weeks prior to the next withdrawal date and forward to our office via mail or in person.
Mail: The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Main Floor
Winnipeg, Manitoba
Canada R3B 3M2
In-person drop off: the 311 Counter at 510 Main Street (Susan A. Thompson Building).
Written notification includes either completing the TIPP Change Form or providing a letter with your name, property address, daytime phone number, effective cancellation month, and reason for cancellation.
Once you are no longer a TIPP participant, all unpaid taxes become due and payable and are subject to penalties in accordance with the Tax Penalty By-law.
Note: The City of Winnipeg will automatically cancel your participation in the TIPP program if you miss two consecutive monthly payments or if you initiate a 'stop payment' at your financial institution. If you wish to rejoin the program, you are considered a new applicant and must complete and forward a new application.
What do I do if my TIPP payment has been returned as NSF?
Your monthly TIPP payment is withdrawn on the first of the month. Should your monthly TIPP payment be returned by your financial institution as NSF (or any other reason), a service charge will be applied in accordance with the Fees and Charges Bylaw No. 196/2008.
The City of Winnipeg will send you written notification advising that your missed monthly payment will be added to the next month's payment along with the service charge.
Note: The City of Winnipeg will automatically cancel your participation in the TIPP program if you miss two consecutive monthly payments or if you initiate a 'stop payment' at your financial institution.
How do supplementary tax adjustments affect my TIPP payments?
Property Tax Accounts
- If you are an existing TIPP customer and you receive a change to the assessed value of your property (e.g. new building, renovations, etc.) these supplementary taxes will be added to your monthly TIPP payment over twelve equal monthly instalments.
- If you are a new TIPP customer your monthly instalment will be calculated to distribute the supplementary taxes over the remaining instalments for that calendar year.
Business Tax Accounts
- Changes to the annual rental value of your business (e.g. new business, increased space, etc.), will result in your monthly instalment being adjusted to distribute the taxes over the remaining monthly payments in that year (unless you pay the supplemental tax notice amount by the stated due date). Written notification will be issued.
How do other additional charges affect my TIPP payments?
Additional charges added to the tax roll for non-payment of a service to the property (e.g. outstanding water, noxious weeds, board up, clean up, etc) will be added to and collected with the next monthly TIPP payment. You will receive written notification of this monthly amount change.
Once the additional charge has been paid, the subsequent monthly payments will then revert to the former amount until the tax account balance is discharged.
How do approved credits from other City Departments and Provincial Agencies (e.g. Education Property Tax Credit, Residential Infill Tax Credit, etc.) affect my TIPP payments?
Once the Assessment and Taxation Department receives notification from the other City Departments or Provincial Agencies of your approved credit, your monthly TIPP payment will be adjusted and notification will be issued advising of your revised monthly payment.
How do I apply for TIPP?
To join TIPP, you must complete a TIPP application form and forward to our office via mail or in person to:
Mail: The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Main Floor
Winnipeg, Manitoba
Canada R3B 3M2
In-person drop off: the 311 Counter at 510 Main Street (Susan A. Thompson Building).
I received a TIPP letter in December with a new recalculated TIPP payment for January 1st. What does this mean?
The Assessment and Taxation Department estimates the next years taxes and adjusts the TIPP payment for January 1st to provide the tax payer more payment stability and reduces any significant fluctuations that might occur in monthly TIPP payments after the actual tax rates have been set by City Council.
How was the TIPP payment estimated for the new year?
In determining your monthly TIPP payment, an estimate of your annual taxes has been calculated in consideration of the general assessment which may have resulted in market value changes to your property or any improvements made to your property that may have caused your value to change. This estimate may require further revision after City Council, School Divisons and the Provincial Government set their respective tax rates, which is considered during the adoption of the annual operating budget.
My TIPP payment increased, does this mean that my taxes are increasing?
Please remember that in determining your monthly TIPP payment commencing January 1st, an estimate of the annual taxes were used. This estimate does not necessarily reflect what the actual taxes will be as City Council still needs to determine what the tax rates will be. City Council approves the tax rates each year during the adoption of the annual operating budget.
What happens if the estimate TIPP payment is too high or too low as compared to my actual taxes?
During the annual billing process for both property and business taxes the TIPP payment is recalculated and is adjusted for the taxpayer to ensure that the proper amount of the current year taxes will be fully paid prior to December 31st. This new payment amount is shown on the important message section of both the property and business tax bills.
I have appealed my assessment; will this affect my TIPP payment?
There is a possibility that your TIPP payment will be affected by an appeal. For example, if you are successful in your appeal and your assessment is reduced your TIPP payment maybe adjusted to reflect the tax impact of the assessment adjustment.
Last year my business qualified for the Small Business Tax Credit and my TIPP payments were returned after the Business Tax Billing in April. Will I have to start paying my monthly TIPP payment in January of the next year?
Your monthly TIPP payment will be withdrawn effective January 1, and a credit will accrue on your account. If you meet the eligibility criteria for the Small Business Tax Credit for the current year, a credit notice will be issued and a refund can be requested for payments received for the period January to April.
What happens if the Small Business Credit programs eligibility criteria changes or the program is not approved by City Council next year?
If the Small Business Tax Credit program eligibility changes or the program is not approved, the monthly TIPP payments for January to April will be reflected on the current years’ Business Tax bill that will be issued in April.
TIPP payments will continue to be withdrawn from your account automatically on the first of each month until the balance is paid in full.