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The Retail Sales Tax Act

C.C.S.M. c. R130

The Retail Sales Tax Act

DEFINITIONS AND GENERAL MATTERS
1 (1) Definitions
(1.1) Repealed
(1.2) Interpretation of "retail sale in the province"
(1.3) Repealed
(1.4) Interpretation of "closely related"
(2) No incorporation in real property
(3) Repealed
(4) Repealed
(5) to (8) Repealed
1.1 Administration and enforcement
1.2 Tax payable to the government
IMPOSITION OF TAX
Tax on Tangible Personal Property and Taxable Services
2 (1) Tax on tangible personal property and taxable services
(1.1) Reduced rate on mobile, modular or ready-to-move home
(1.2) Reduced rate for mixed uses of electricity
(1.3) Reduced rate for mixed uses of piped gas
(1.4) Reduced rate for electricity used by oil well operators
(1.5) Qualifying manufacturer
(1.6) How to determine costs
(1.7) Reduced rate for electricity used in manufacturing or mining
(1.8) Minister may approve use of reduced rate
(1.9) If reduced rate approved
(1.10) When reduced rate no longer applies
(1.11) Notice of change
(2) Time for payment of tax
(3) Tax on lease of tangible personal property
(4) Tax payable in other circumstances
(4.1) Repealed
(5) Deemed purchase
(5.1) Temporary use of vehicle by vendor
(5.2) Onus
(5.3) Property brought into Manitoba for temporary use
(5.3.1) Calculation and payment of tax for temporary use
(5.3.1.1) Determining untaxed amount
(5.3.1.2) Temporary use fewer than 6 days per year
(5.3.2) Opting out of monthly tax payments
(5.4) Temporary use — railway rolling stock
(5.5) Interpretation of "railway rolling stock"
(5.6) Report and payment of tax by railway company
(5.7) Temporary use — aircraft
(5.8) Opting out of monthly tax payments
(6) Retail sale out of province
(7) Tax on separate sales
(8) Payment and refunding of tax where sale not retail sale
(9) Trade-ins
(9.1) No credit for trade-in of interjurisdictional vehicle
(9.2) Trade-in not acquired at a retail sale
(10) Tax on coin-operated telephone call
(11) Repealed
(12) and (13) Repealed
(14) Repealed
(15) Repealed
(16) Repealed
(17) Repealed
(18) Repealed
2.1 Repealed
2.2 (1) Definitions
(2) Application
(3) Tax payable to MPI or agent at time of registration
(4) Duties of MPI
(5) Fair value for computing tax payable
(5.1) Trade-ins
(5.2) Fair value — purchase from unregistered vehicle dealer
(6) Claiming a tax exemption
(7) Claiming vehicle not acquired on a sale
(8) Diplomat with RST number
(9) Tax reduction for motor vehicle
(10) Rules for subsection (9)
(11) Calculation of tax reduction if purchase before or after infrastructure funding period
2.3 (1) Definitions
(2) Tax payable on multijurisdictional vehicle
(2.1) and (2.2) Repealed
(3) Repealed
(4) Interpretation of subsection (2)
(5) Tax rate
(5.1) Tax rate during infrastructure funding period
(6) Tax calculation
(7) Tax adjustment where travel ratio estimated for vehicle
(8) Tax adjustment where travel ratio estimated for vehicle fleet
(9) Other persons liable for tax payment
(9.1) Recovery of amount paid under subsection (9)
(10) Credit for tax previously paid
(10.1) Refund of tax previously paid
(11) Repealed
(12) Vehicle ceasing to be part of fleet
(13) Tax on vehicle transferred to intraprovincial use etc.
(14) Repealed
(15) Tax refund or credit
(16) Repealed
2.4 (1) Definitions
(2) Tax on returnable packaging
(3) Tax on non-returnable packaging
(4) Use of returnable packaging inside and outside Manitoba
(5) No tax on labels, etc.
Tax Exemptions for Tangible Personal Property
3 (1) Exempt tangible personal property
(2) "Used" defined
(2.1) Meaning of item of clothes, etc.
(2.2) Meaning of "mine", etc.
(3) Repealed
(4) Exemption for certain fuel
(5) Repealed
(6) and (6.1) Repealed
(7) Repealed
(8) Repealed
(9) Repealed
(10) Exemption for private purchases
(11)
(11.1)
(11.2)
(11.3)
(11.4)
(12)
(13)
(13.1)
(14) Repealed
(15) and (16) Repealed
(17) and (17.1) Repealed
(18) Sale to closely related corporation or partnership
(18.1) Sale to new corporation or partnership by closely related seller
(18.2) Sale to new corporation for shares
(18.3) Sale to new partnership for partnership interest
(18.3.1) Sale to new corporation by partnership
(18.3.2) Transfer to spouse or common-law partner
(18.4) Transfer to shareholder
(18.5) Transfer to partner
(18.6) Refund
(19) Repealed
(20) and (21) Repealed
(22) Exemption: sale of machinery, etc. as part of manufacturing plant
(22.1) Exemption: sale of tangible personal property as part of real property
(23) Exemption re promotional distribution
(24) Exemption for certain aircraft
(25) Purchaser's statement re aircraft
(25.1) Exemption: consumption on aircraft
(26) Exemption for broadcast productions
(27)
(27.1)
(28) Exemption for prepared food and beverages sold to certain persons
(29) to (30) Repealed
(30.1) Exemption for equipment for oil and gas exploration or development
(31) Exemption for geophysical survey and exploration equipment
(32) Exemption for prototype equipment for mining
(33) Exemption for multijurisdictional vehicles etc.
(34) Interpretation of subsection (33)
(34.1) Exemption for rental of temporary replacement for multijurisdictional vehicle under repair
(35) Exemption re certain coin-operated devices
(36) Exemptions for domestic and farm uses of electricity and piped gas
(37) Custom software and modifications
(38) Subsequent purchaser of custom software
(39) Exemption for lease
(40) Bundling of taxable and non-taxable property
3.1 Repealed
Taxable Services
4 (1) Taxable services
(1.1) Timeshare
(1.2) Service by employee to employer not taxable
(1.3) Service re property for export
(1.4) Repair of footwear not taxable
(1.5) Veterinarian services not taxable
(2) Proration of purchase price for dedicated telecommunication service
(3) Definitions
(4) No tax on self-serve car wash, etc.
(5) Repealed
(6) Toll free telephone service
(7) Testing of food and beverages
(8) Services in relation to certain tax-exempt property
(9) Service in respect of multijurisdictional vehicle
(10) No tax on appraisal or laboratory analysis
(11) No tax on vehicle safety inspection
(12) No tax on police or fire department service
(13) No tax on certain services provided on reserve
Tax on Insurance
4.1 (1) Tax on insurance
(2) Tax payable by person covered by group insurance
(3) Tax payable by holder of group insurance
(4) Time for payment of tax — definite term contract not exceeding one year
(4.1) Time for payment of tax — definite term contract exceeding one year
(5) Time for payment of tax — group and indefinite term contracts
(6) Duties of holder of group insurance
(7) Exemptions
(7.1) Liability insurance for goods in possession for commercial purposes not exempt
(8) No tax payable on statutory schemes
(9) Premium paid to vendor not collecting tax
(10) Apportionment of premium
(11) Promotional and discounted insurance
RST NUMBER
5 (1) Vendor to have RST number
(2) Manufacturers and others to have RST number
(3) No fee for RST number
(4) Repealed
(5) Repealed
(6) RST number for diplomat
(7) RST number not required
(8) Purchaser to obtain RST number
6 Repealed
7 Repealed
8 Repealed
8.1 Repealed
VENDORS AND TAX COLLECTION
9 (1) Repealed
(2) Vendor to file returns and remit tax
(2.1) Recovery of amount remitted but not collected
(2.2) Tax remitted on person's behalf
(2.3) Exception for small business
(2.4) Exception for sales by non-profit organization
(2.5) Non-commercial nature
(2.6) Exception for sales of prepared food and beverages in certain circumstances
(2.7) Exception for sale of lodging in certain circumstances
(2.8) Excess amounts collected must be remitted
(2.9) Tax on bulk sale
(3) Repealed
(4) Repealed
(5) Repealed
(6) Commission
(6.1) Repealed
(7) M.L.A.'s may receive commission
9.1 Repealed
10 to 20.2 Repealed
21 (1) Definitions
(2) Application to use alternate collection method
(3) Director may authorize alternate collection method
(4) Director may revoke approval
(5) Independent sales contractor not required to be registered or to remit tax
21.1 Vendor not required to file return or remit tax
22 (1) Reciprocal agreement for equitable application of Act
(2) Effect of agreements
22.1 (1) Definitions
(1.1) Agreement with Canada re collection of tax
(2) Deemed agreement
22.2 (1) Agent for enforcement authorized to collect tax
(2) Purchaser to pay tax
(3) Exception
(4) Failure to report or pay tax
(5) Forfeiture and disposal
(6) Refunds and collection of underpayments
(7) Immunity of agents for enforcement
REGISTRATION OF MOTOR VEHICLES
23 (1) Duty of Registrar of Motor Vehicles
(2) Registration for interjurisdictional purpose
24 Repealed
24.1 Repealed
25 Repealed
REFUNDS
26 (1) Repealed
(1.1)
(1.2) Repealed
(2) Refund for overpayment, etc.
(2.1) Refunds reduced by tax payable
(2.2) Refund application
(2.3) No interest on refunds
(2.4) Repealed
(2.5) Refund of tax on piped gas used to produce electricity
(3) Repealed
(4) Refund in respect of motor vehicle or trailer
(4.1) Exceptions to refund of tax on motor vehicle or trailer
(5) to (7) Repealed
(8) Refund in respect of off-road vehicle
(8.1) Definitions for subsections (4) and (8)
(9) Refund in respect of aircraft
(9.1) Six-month period
(9.2) "Sells" does not include "leases"
(9.3) Restriction
(10) Tax paid on vehicle or aircraft sold
(10.1) Calculation of refund if purchase before or after infrastructure funding period
(11) Refund administration fee
(12) Refund for farm storage buildings
(13) Refund in respect of manure lagoon liner
(14) Refund in respect of hospital bed
(15) Refund in respect of motor vehicle
(16) Refund for vehicle or aircraft purchased for use outside Manitoba
(17) Refund in respect of property purchased for use outside Canada
(18) Motor vehicle returned to manufacturer
MISCELLANEOUS PROVISIONS
26.1 Repealed
27 Crown bound
28 Repealed
28.1 Repealed
28.2 Repealed
28.3 Repealed
REGULATIONS
29 (1) Regulations
(2) Effective date