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Consolidated Regulations of Manitoba

This table lists the regulations under The Retail Sales Tax Act in force on November 26, 2021 (unless otherwise noted).
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Consolidation status: Amendments to regulations are consolidated as time and resources permit. They are usually current to within 90 days or less. A note on the first page of the consolidated regulation indicates any amendments that are not yet included, either because they are not yet in force or because the consolidation is still in progress. A retroactive amendment is consolidated as of the day it is registered, not as of the day it is deemed to have come into force.

Previous versions: If a regulation is consolidated on or after May 1, 2014, the previous version will continue to be available online. To access a previous version, click the A (archive) link beside the number of the regulation.

Official status: A consolidated regulation published in the PDF format on this website is an official copy unless otherwise indicated. It is presumed to be an accurate statement of the regulation for the period shown in the footer. For more information about official copies of Acts and regulations, see Part 5 (Proof of Legislation) of The Statutes and Regulations Act.

Publication date: The publication date shown for a regulation published before May 1, 2014 is the date of publication in the Manitoba Gazette. For a regulation published after that day, it is the date the regulation was first published on the Manitoba Laws website.

Legislative history: You can view the legislative history of regulations by showing amending regulations. You can also check the table of corrections and minor amendments for notice of changes made to a regulation pursuant to The Statutes and Regulations Act.

Missing forms, maps, diagrams: Not all the forms, maps, tables and diagrams in the current regulations are available online. In their place, you will find a note indicating where the missing form or other information may be found.

Repealed regulations: Regulations repealed after 2003 are listed when you show repealed regulations. Regulations repealed earlier are not available online.

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Regulations under C.C.S.M. Acts

Show only regulations under Acts assigned to

C.C.S.M. Title of Act
     Title of Regulation
Amendments Publication date
R130 The Retail Sales Tax Act, RSM 1987, c. R130
Retail Sales Tax Regulation 75/88 R 13 Feb 1988
307/88 10 Sep 1988
6/89 28 Jan 1989
273/90 29 Dec 1990
132/92 11 Jul 1992
20/93 13 Mar 1993
189/93 13 Nov 1993
137/95 7 Oct 1995
117/96 29 Jun 1996
5/97 25 Jan 1997
88/97 26 Apr 1997
172/97 13 Sep 1997
173/97 13 Sep 1997
226/97 29 Nov 1997
30/2000 8 Apr 2000
27/2001 10 Mar 2001
155/2001 20 Oct 2001
102/2002 13 Jul 2002
59/2003 29 Mar 2003
129/2004 10 Jul 2004
17/2005 19 Feb 2005
180/2006 23 Sep 2006
173/2007 5 Jan 2008
4/2010 30 Jan 2010
erratum 4 Dec 2010
146/2013 12 Oct 2013
Taxation of Services (Accounting, Architectural, Engineering, Geoscientific, Legal, Private Investigation, Security and Security Monitoring) Regulation 22/2005 A 19 Feb 2005
174/2007 5 Jan 2008
144/2013 12 Oct 2013
143/2019 20 Dec 2019
94/2020 9 Oct 2020