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C.C.S.M. c. R130
The Retail Sales Tax Act
| DEFINITIONS, INTERPRETATION, ADMINISTRATION AND ENFORCEMENT | |
| 1(1) | Definitions |
| (1.1) | |
| (1.2) | Interpretation of "retail sale in the province" |
| (1.3) | "Common-law partner" defined |
| (1.4) | Interpretation of "closely related" |
| (2) | No incorporation in real property |
| (3) | |
| (4) | |
| (5) to (8) | |
| 1.1 | Administration and enforcement |
| TAX ON TANGIBLE PERSONAL PROPERTY | |
| 2(1) | Tax |
| (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) | Tax payable at time of vehicle registration |
| (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 |
| (5.3.2) | 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) | |
| (12) and (13) | |
| (14) | |
| (15) | |
| (16) | |
| (17) | Excess amounts collected must be remitted |
| (18) | Collection of tax upon vehicle registration |
| 2.1 | |
| 2.2(1) | Definitions |
| (2) | Application |
| (3) | Fair value for computing tax payable |
| (4) | Tax payable to authorized person |
| (5) | Claiming a tax exemption |
| (6) | Claiming vehicle not acquired on a sale |
| (7) | Diplomat with RST number |
| (8) | Reduction of tax payable |
| 2.3(1) | Definitions |
| (2) | Tax payable on vehicle used for interjurisdictional commercial purposes |
| (2.1) and (2.2) | |
| (3) | Time for payment of tax |
| (4) | Interpretation of subsection (2) |
| (5) | Tax rate |
| (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) | |
| (12) | Vehicle ceasing to be part of fleet |
| (13) | Tax on vehicle transferred to intraprovincial use etc. |
| (14) | |
| (15) | Tax refund or credit |
| (16) | |
| 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. |
| (3) | |
| (4) | Exemption for certain gasoline |
| (5) | Exemption for certain motive fuel |
| (6) and (6.1) | |
| (7) | |
| (8) | |
| (9) | |
| (10) | Exemption for private purchases |
| (11) | |
| (11.1) | |
| (11.2) | |
| (11.3) | |
| (11.4) | |
| (12) | |
| (13) | |
| (13.1) | |
| (14) | |
| (15) and (16) | |
| (17) and (17.1) | |
| (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 |
| (18.4) | Transfer to shareholder |
| (18.5) | Transfer to partner |
| (19) | |
| (20) and (21) | |
| (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) | |
| (29.1) | |
| (30) | |
| (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) |
| (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 |
| 3.1 | |
| 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) | |
| (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 testing for research |
| (11) | No tax on vehicle safety inspection |
| (12) | No tax on police or fire department service |
| RST NUMBER | |
| 5(1) | Vendors to have RST number |
| (2) | Manufacturers and others to have RST number |
| (3) | No fee for RST number |
| (4) | |
| (5) | |
| (6) | RST number for diplomat |
| (7) | RST number not required |
| (8) | Registered purchaser |
| 6 | |
| 7 | |
| 8 | |
| 8.1 | |
| VENDORS AND TAX COLLECTION | |
| 9(1) | |
| (2) | Vendor to file returns and remit tax |
| (2.1) | Recovery of amount remitted but not collected |
| (2.2) | Broker or agent remitting on vendor's behalf |
| (2.3) | Exception for small home-based 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 |
| (3) | |
| (4) | |
| (5) | |
| (6) | Commission |
| (6.1) | |
| (7) | M.L.A.'s may receive commission |
| 9.1 | |
| 10 to 20.2 | |
| 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 |
| 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 | |
| 24.1 | |
| 25 | |
| REFUNDS | |
| 26(1) | |
| (1.1) | |
| (1.2) | |
| (2) | Refund for overpayment, etc. |
| (2.1) | Refunds reduced by tax payable |
| (2.2) | Limitation |
| (2.3) | No interest on refunds |
| (2.4) | |
| (2.5) | Refund of tax on piped gas used to produce electricity |
| (3) | |
| (4) | Refund in respect of vehicle |
| (5) | Tax refund to vehicle purchaser |
| (6) | Tax refundable at time of vehicle registration |
| (7) | Refunds calculated on average wholesale price in certain circumstances |
| (8) | Refund in respect of off-road vehicle |
| (9) | Refund in respect of aircraft |
| (9.1) | Six-month period |
| (9.2) | "Sells" does not include "leases" |
| (10) | Tax paid on vehicle or aircraft sold |
| (11) | Refund administration fee |
| (12) | Refund in respect of farm storage buildings |
| (13) | Refund in respect of liner for manure lagoon |
| (14) | Refund in respect of hospital bed or lift chair |
| MISCELLANEOUS PROVISIONS | |
| 26.1 | Proceeds of tax on disposable diapers |
| 27 | Crown bound by Act |
| 28 | |
| 28.1 | |
| 28.2 | |
| 28.3 | |
| REGULATIONS | |
| 29(1) | Regulations |
| (2) | Effective date |