2nd Session, 43rd Legislature

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Bill 228

THE RETAIL SALES TAX AMENDMENT ACT (FARMER'S IDENTIFICATION NUMBER)

(Assented to                                         )

HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

C.C.S.M. c. R130 amended

1   The Retail Sales Tax Act is amended by this Act.

2   The following is added after section 21.2:

Farmer's identification number

21.3(1)   A person engaged in farming in Manitoba may apply to the director to be issued a farmer's identification number for the purposes of this Act and The Tax Administration and Miscellaneous Taxes Act.

Use of identifier

21.3(2)   When a vendor sells tangible personal property or a service to a person who provides their farmer's identification number — including when the person orders or accepts the delivery of the property or service — the vendor must not require the person to pay the tax.

Term and condition

21.3(3)   It is a term and condition of a farmer's identification number that a person must not use the number when purchasing tangible personal property or a service if the property or service, or the person's use of the property or service, is not exempt from tax under this Act or the regulations.

Reporting on use of identifier

21.3(4)   A person who uses a farmer's identification number when purchasing tangible personal property or a service must, at the time and in the form and manner specified by the director, provide a declaration that the property or service or the person's use of the property or service is exempt from tax imposed under this Act.

Reporting to be biennial

21.3(5)   The director must not require a person to provide a declaration under subsection (4) more than once in any two-year period.

Consequential amendment, C.C.S.M. c. T2

3(1)   The Tax Administration and Miscellaneous Taxes Act is amended by this section.

3(2)   Clause (a) of the definition "tax authorization" in subsection 1(1) is amended by adding "or farmer's identification number" after "RST number".

3(3)   Subsection 10(2) is amended by adding the following after clause (c):

(c.1) a farmer's identification number under The Retail Sales Tax Act if the director is not satisfied that the applicant

(i) is engaged in farming in Manitoba within the meaning of The Farm Lands Ownership Act,

(ii) will keep adequate records of the tangible personal property and services purchased using the farmer's identification number and be able to demonstrate that the property and services were exempt from tax under The Retail Sales Tax Act, and

(iii) will cooperate with an inspection, examination or audit;

Coming into force

4   This Act comes into force on January 1, 2026.