As per the Manitoba government:
Where a rental unit is occupied in a shared accommodation arrangement, only one
person may claim the Tax Credit. The lease or rental agreement must include the name
of the person claiming the tax credit. Furthermore, if one tenant in a dwelling unit has
received RentAid benefits from the Department of Family Services and Labour, only that
tenants can claim the Tax Credit. A tenant is not eligible for the Education Property Tax
Credit if the rental unit is in a single dwelling home occupied by the owner.
