Tax Instalment Payment Plan (T.I.P.P.)

T.I.P.P. 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.

You may join the plan at any time during the year.

You can join T.I.P.P. 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.

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 T.I.P.P. instalments between January 1^st and tax billing.

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 T.I.P.P. administration fee (see Fee for Service rates) that is included in each monthly instalment payment for all T.I.P.P. participants.

No, under the T.I.P.P. program all taxes must be paid prior to December 31^st of the current year. For example, you would like to start T.I.P.P. on July 1^st your taxes would be payable over the remaining 6 months.

You can estimate your T.I.P.P. payments through the T.I.P.P. Estimator located under the Self Service section of our website. Estimate your T.I.P.P. payment.

Yes there are two options:

1. 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 T.I.P.P. program.
2. You can amortize the outstanding taxes plus any applicable fees over the remaining months with no lump payment.

You can estimate your T.I.P.P. payments through the T.I.P.P. Estimator located under the Self Service section of our website. Estimate your T.I.P.P. payment.

You must provide written notification two weeks prior to the next withdrawal date and forward to our office via mail, email or in person.

Mail: The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Main Floor
Winnipeg, Manitoba
Canada R3B 3M2

Email: 311@winnipeg.ca

In-person drop off: the 311 Counter at 510 Main Street (Susan A. Thompson Building).

Written notification includes either completing the T.I.P.P. 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 T.I.P.P. application.

You must provide written notification two weeks prior to the next withdrawal date and forward to our office via mail, email or in person.

Mail: The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Main Floor
Winnipeg, Manitoba
Canada R3B 3M2

Email: 311@winnipeg.ca

In-person drop off: the 311 Counter at 510 Main Street (Susan A. Thompson Building).

Written notification includes either completing the T.I.P.P. 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 T.I.P.P. 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 T.I.P.P. 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.

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), there will be a service charge of $30.00 added to your tax account.

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.

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.

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 T.I.P.P. 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.

Once the Assessment and Taxation Department receives notification from the other City Departments or Provincial Agencies of your approved credit, your monthly T.I.P.P. payment will be adjusted and notification will be issued advising of your revised monthly payment.

To join T.I.P.P., you must complete a T.I.P.P. application form and forward to our office via mail, email or in person to:

Mail: The City of Winnipeg
Assessment and Taxation Department
510 Main Street, Main Floor
Winnipeg, Manitoba
Canada R3B 3M2

Email: 311@winnipeg.ca

In-person drop off: the 311 Counter at 510 Main Street (Susan A. Thompson Building).

The Assessment and Taxation Department estimates the next years taxes and adjusts the T.I.P.P. payment for January 1^st to provide the tax payer more payment stability and reduces any significant fluctuations that might occur in monthly T.I.P.P. payments after the actual tax rates have been set by City Council.

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.

Please remember that in determining your monthly T.I.P.P. payment commencing January 1^st, 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.

During the annual billing process for both property and business taxes the T.I.P.P. 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 31^st. This new payment amount is shown on the important message section of both the property and business tax bills.

There is a possibility that your T.I.P.P. payment will be affected by an appeal. For example, if you are successful in your appeal and your assessment is reduced your T.I.P.P. payment maybe adjusted to reflect the tax impact of the assessment adjustment.

Your monthly T.I.P.P. payment will be withdrawn effective January 1, 2023, and a credit will accrue on your account. If you meet the eligibility criteria for the Small Business Tax Credit for 2023, a credit notice will be issued and a refund can be requested for payments received for the period January to April, 2023.

If the Small Business Tax Credit program eligibility changes or the program is not approved, the monthly T.I.P.P. payments for January to April will be reflected on the 2023 Business Tax bill that will be issued in April 2023.

T.I.P.P. payments will continue to be withdrawn from your account automatically on the first of each month until the balance is paid in full.