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(1.1) | Repealed |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) | "Common-law partner" defined |
(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(3) | Repealed |
(4) | Repealed |
(5) to (8) | Repealed |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(4.1) | Repealed |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 |
(5.3.2) | 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(11) | Repealed |
(12) and (13) | Repealed |
(14) | Repealed |
(15) | Repealed |
(16) | Repealed |
(17) | Repealed |
(18) | Repealed |
2.1 | Repealed |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 |
(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 vehicle used for interjurisdictional commercial purposes |
(2.1) and (2.2) | Repealed |
(3) | Time for payment of tax |
(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 |
(18.4) | 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) |
(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 | 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) | Registered purchaser |
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) | Exception for bulk sales |
(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) | No refund if tax reduced |
(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 |
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 |