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

The Tax Instalment Payment Plan or 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.

The T.I.P.P. 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 T.I.P.P. 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) 10 (October)

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 T.I.P.P. program collects taxes for the calendar year January 1st to December 31st and ensures that all taxes are paid.

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.

Under the T.I.P.P. program property 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.

In order to enroll on the T.I.P.P. program applications are available:

  • Online: T.I.P.P. Application
  • All City of Winnipeg public library branches
  • Assessment and Taxation Department
    Main Floor, 510 Main Street (Administration Building)
    Winnipeg, MB
    Hours 8:30 a.m. to 4:30 p.m., Monday to Friday
  • City of Winnipeg, Bilingual Service Centre,
    100 - 614 Des Meurons Street,
    Winnipeg, MB
    Hours 8:30 a.m. to 4:30 p.m., Monday to Friday

To advise us of any changes which may include bank changes, T.I.P.P. cancellations, etc. you must provide two weeks notification which includes either completing the T.I.P.P. 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.

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.

T.I.P.P. Frequently asked Questions

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What is "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.
When can I join T.I.P.P.?
  • You may join the plan at any time during the year.
Who can join T.I.P.P.?
  • 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.
How does T.I.P.P. 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 10 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 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 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.
If I join the T.I.P.P. program after January 1st, can I still pay my taxes over a 12 month period?
  • No, under the T.I.P.P. program all taxes must be paid prior to December 31st of the current year. For example, you would like to start T.I.P.P. on July 1st 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..
Are there options to how my T.I.P.P. payments are calculated if I join after January 1st?
  • 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.
How do I change the bank account for the T.I.P.P. program?
  • You must provide written notification two weeks prior to the next withdrawal date and forward to our office via mail, email or in person.

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

    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.
How do I cancel the T.I.P.P. program?
  • You must provide written notification two weeks prior to the next withdrawal date and forward to our office via mail, email or in person.

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

    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.
What do I do if my T.I.P.P. payment has been returned as NSF?
  • Your monthly T.I.P.P. payment is withdrawn on the first of the month. Should your monthly T.I.P.P. payment be returned by your financial institution as NSF (or any other reason), there will be a service charge added to your tax account as outlined in the City of Winnipeg Fees and Charges Schedule.

    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 T.I.P.P. 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 T.I.P.P. payments?
  • Should you receive a change to the assessed value of your property (e.g. new building, renovations, etc.) or a change to the annual rental value of your business (e.g. new business, increased space, etc.), your monthly instalment will be adjusted to distribute the change over the remaining monthly payments in that year (unless you pay the supplemental tax notice amount by the stated due date) and written notification will be issued.
How do other additional charges affect my T.I.P.P. 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 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.
How do approved credits from other City Departments and Provincial Agencies (e.g. Education Property Tax Credit, Home Renovation Tax Credit, Residential Infill Tax Credit, etc.) affect my T.I.P.P. payments?
  • 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.
How do I apply for T.I.P.P.?
  • 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:

    The City of Winnipeg
    Assessment and Taxation Department
    510 Main Street, Main Floor
    Administration Building
    Winnipeg, Manitoba
    Canada R3B 3M2
    Email:
I received a T.I.P.P. letter in December with a new recalculated T.I.P.P. payment for January 1st. What does this mean?
  • The Assessment and Taxation Department estimates the next years taxes and adjusts the T.I.P.P. payment for January 1st 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.
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 T.I.P.P. payment increased, does this mean that my taxes are increasing?
  • Please remember that in determining your monthly T.I.P.P. 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 T.I.P.P. 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 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 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 T.I.P.P. payment?
  • 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.
In 2013, my business qualified for the Small Business Tax Credit and my T.I.P.P. payments were returned. Will I have to start paying my monthly T.I.P.P. payment on January 1, 2014?
  • Although City Council has not approved a Small Business Tax Credit for 2014, our estimate has maintained your 2014 annual business taxes at zero. Therefore, there will be no T.I.P.P. payment required from the business effective January 1, 2014.
What happens if the Small Business Credit programs eligibility criteria changes or the program is not approved by City Council for 2014?
  • If the Small Business Tax Credit program eligibility changes or the program is not approved for 2014, the revised monthly T.I.P.P. payment will be reflected on the 2014 Business Tax bill that will be issued in April 2014. The T.I.P.P. payments will commence automatically on June 1, 2014 and will be spread over the next 5 months.
Last update: August 19, 2014