C.C.S.M. c. R130
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| DEFINITIONS AND GENERAL MATTERS
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| 1
| (1)
| Definitions
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| (1.1)
| Repealed
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| (1.2)
| Interpretation of "retail sale in the province"
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| (1.3)
| Repealed
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| (1.4)
| Interpretation of "closely related"
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| (2)
| No incorporation in real property
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| (3)
| Repealed
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| (4)
| Repealed
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| (5) to (8)
| Repealed
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| 1.1
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| Administration and enforcement
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| 1.2
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| Tax payable to the government
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| IMPOSITION OF TAX
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| Tax on Tangible Personal Property and Taxable Services
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| 2
| (1)
| Tax on tangible personal property and taxable services
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| (1.1)
| Reduced rate on mobile, modular or ready-to-move home
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| (1.2)
| Reduced rate for mixed uses of electricity
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| (1.3)
| Reduced rate for mixed uses of piped gas
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| (1.4)
| Reduced rate for electricity used by oil well operators
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| (1.5)
| Qualifying manufacturer
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| (1.6)
| How to determine costs
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| (1.7)
| Reduced rate for electricity used in manufacturing or mining
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| (1.8)
| Minister may approve use of reduced rate
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| (1.9)
| If reduced rate approved
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| (1.10)
| When reduced rate no longer applies
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| (1.11)
| Notice of change
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| (2)
| Time for payment of tax
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| (3)
| Tax on lease of tangible personal property
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| (4)
| Tax payable in other circumstances
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| (4.1)
| Repealed
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| (5)
| Deemed purchase
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| (5.1)
| Temporary use of vehicle by vendor
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| (5.2)
| Onus
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| (5.3)
| Property brought into Manitoba for temporary use
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| (5.3.1)
| Calculation and payment of tax for temporary use
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| (5.3.2)
| Opting out of monthly tax payments
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| (5.4)
| Temporary use — railway rolling stock
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| (5.5)
| Interpretation of "railway rolling stock"
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| (5.6)
| Report and payment of tax by railway company
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| (5.7)
| Temporary use — aircraft
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| (5.8)
| Opting out of monthly tax payments
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| (6)
| Retail sale out of province
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| (7)
| Tax on separate sales
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| (8)
| Payment and refunding of tax where sale not retail sale
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| (9)
| Trade-ins
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| (9.1)
| No credit for trade-in of interjurisdictional vehicle
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| (9.2)
| Trade-in not acquired at a retail sale
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| (10)
| Tax on coin-operated telephone call
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| (11)
| Repealed
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| (12) and (13)
| Repealed
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| (14)
| Repealed
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| (15)
| Repealed
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| (16)
| Repealed
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| (17)
| Repealed
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| (18)
| Repealed
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| 2.1
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| Repealed
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| 2.2
| (1)
| Definitions
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| (2)
| Application
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| (3)
| Tax payable to MPI or agent at time of registration
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| (4)
| Duties of MPI
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| (5)
| Fair value for computing tax payable
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| (5.1)
| Trade-ins
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| (6)
| Claiming a tax exemption
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| (7)
| Claiming vehicle not acquired on a sale
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| (8)
| Diplomat with RST number
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| (9)
| Tax reduction for motor vehicle
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| (10)
| Rules for subsection (9)
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| (11)
| Calculation of tax reduction if purchase before or after infrastructure funding period
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| 2.3
| (1)
| Definitions
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| (2)
| Tax payable on multijurisdictional vehicle
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| (2.1) and (2.2)
| Repealed
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| (3)
| Repealed
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| (4)
| Interpretation of subsection (2)
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| (5)
| Tax rate
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| (5.1)
| Tax rate during infrastructure funding period
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| (6)
| Tax calculation
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| (7)
| Tax adjustment where travel ratio estimated for vehicle
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| (8)
| Tax adjustment where travel ratio estimated for vehicle fleet
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| (9)
| Other persons liable for tax payment
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| (9.1)
| Recovery of amount paid under subsection (9)
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| (10)
| Credit for tax previously paid
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| (10.1)
| Refund of tax previously paid
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| (11)
| Repealed
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| (12)
| Vehicle ceasing to be part of fleet
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| (13)
| Tax on vehicle transferred to intraprovincial use etc.
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| (14)
| Repealed
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| (15)
| Tax refund or credit
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| (16)
| Repealed
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| 2.4
| (1)
| Definitions
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| (2)
| Tax on returnable packaging
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| (3)
| Tax on non-returnable packaging
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| (4)
| Use of returnable packaging inside and outside Manitoba
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| (5)
| No tax on labels, etc.
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| Tax Exemptions for Tangible Personal Property
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| 3
| (1)
| Exempt tangible personal property
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| (2)
| "Used" defined
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| (2.1)
| Meaning of item of clothes, etc.
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| (2.2)
| Meaning of "mine", etc.
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| (3)
| Repealed
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| (4)
| Exemption for certain fuel
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| (5)
| Repealed
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| (6) and (6.1)
| Repealed
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| (7)
| Repealed
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| (8)
| Repealed
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| (9)
| Repealed
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| (10)
| Exemption for private purchases
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| (11)
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| (11.1)
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| (11.2)
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| (11.3)
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| (11.4)
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| (12)
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| (13)
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| (13.1)
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| (14)
| Repealed
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| (15) and (16)
| Repealed
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| (17) and (17.1)
| Repealed
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| (18)
| Sale to closely related corporation or partnership
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| (18.1)
| Sale to new corporation or partnership by closely related seller
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| (18.2)
| Sale to new corporation for shares
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| (18.3)
| Sale to new partnership for partnership interest
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| (18.3.1)
| Sale to new corporation by partnership
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| (18.3.2)
| Transfer to spouse or common-law partner
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| (18.4)
| Transfer to shareholder
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| (18.5)
| Transfer to partner
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| (18.6)
| Refund
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| (19)
| Repealed
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| (20) and (21)
| Repealed
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| (22)
| Exemption: sale of machinery, etc. as part of manufacturing plant
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| (22.1)
| Exemption: sale of tangible personal property as part of real property
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| (23)
| Exemption re promotional distribution
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| (24)
| Exemption for certain aircraft
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| (25)
| Purchaser's statement re aircraft
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| (25.1)
| Exemption: consumption on aircraft
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| (26)
| Exemption for broadcast productions
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| (27)
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| (27.1)
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| (28)
| Exemption for prepared food and beverages sold to certain persons
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| (29) to (30)
| Repealed
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| (30.1)
| Exemption for equipment for oil and gas exploration or development
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| (31)
| Exemption for geophysical survey and exploration equipment
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| (32)
| Exemption for prototype equipment for mining
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| (33)
| Exemption for multijurisdictional vehicles etc.
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| (34)
| Interpretation of subsection (33)
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| (34.1)
| Exemption for rental of temporary replacement for multijurisdictional vehicle under repair
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| (35)
| Exemption re certain coin-operated devices
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| (36)
| Exemptions for domestic and farm uses of electricity and piped gas
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| (37)
| Custom software and modifications
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| (38)
| Subsequent purchaser of custom software
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| (39)
| Exemption for lease
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| (40)
| Bundling of taxable and non-taxable property
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| 3.1
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| Repealed
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| Taxable Services
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| 4
| (1)
| Taxable services
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| (1.1)
| Timeshare
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| (1.2)
| Service by employee to employer not taxable
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| (1.3)
| Service re property for export
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| (1.4)
| Repair of footwear not taxable
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| (1.5)
| Veterinarian services not taxable
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| (2)
| Proration of purchase price for dedicated telecommunication service
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| (3)
| Definitions
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| (4)
| No tax on self-serve car wash, etc.
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| (5)
| Repealed
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| (6)
| Toll free telephone service
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| (7)
| Testing of food and beverages
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| (8)
| Services in relation to certain tax-exempt property
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| (9)
| Service in respect of multijurisdictional vehicle
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| (10)
| No tax on appraisal or laboratory analysis
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| (11)
| No tax on vehicle safety inspection
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| (12)
| No tax on police or fire department service
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| (13)
| No tax on certain services provided on reserve
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| Tax on Insurance
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| 4.1
| (1)
| Tax on insurance
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| (2)
| Tax payable by person covered by group insurance
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| (3)
| Tax payable by holder of group insurance
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| (4)
| Time for payment of tax — definite term contract not exceeding one year
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| (4.1)
| Time for payment of tax — definite term contract exceeding one year
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| (5)
| Time for payment of tax — group and indefinite term contracts
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| (6)
| Duties of holder of group insurance
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| (7)
| Exemptions
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| (7.1)
| Liability insurance for goods in possession for commercial purposes not exempt
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| (8)
| No tax payable on statutory schemes
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| (9)
| Premium paid to vendor not collecting tax
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| (10)
| Apportionment of premium
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| (11)
| Promotional and discounted insurance
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| RST NUMBER
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| 5
| (1)
| Vendor to have RST number
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| (2)
| Manufacturers and others to have RST number
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| (3)
| No fee for RST number
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| (4)
| Repealed
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| (5)
| Repealed
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| (6)
| RST number for diplomat
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| (7)
| RST number not required
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| (8)
| Registered purchaser
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| 6
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| Repealed
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| 7
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| Repealed
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| 8
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| Repealed
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| 8.1
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| Repealed
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| VENDORS AND TAX COLLECTION
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| 9
| (1)
| Repealed
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| (2)
| Vendor to file returns and remit tax
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| (2.1)
| Recovery of amount remitted but not collected
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| (2.2)
| Tax remitted on person's behalf
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| (2.3)
| Exception for small business
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| (2.4)
| Exception for sales by non-profit organization
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| (2.5)
| Non-commercial nature
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| (2.6)
| Exception for sales of prepared food and beverages in certain circumstances
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| (2.7)
| Exception for sale of lodging in certain circumstances
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| (2.8)
| Excess amounts collected must be remitted
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| (2.9)
| Tax on bulk sale
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| (3)
| Repealed
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| (4)
| Repealed
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| (5)
| Repealed
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| (6)
| Commission
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| (6.1)
| Repealed
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| (7)
| M.L.A.'s may receive commission
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| 9.1
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| Repealed
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| 10 to 20.2
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| Repealed
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| 21
| (1)
| Definitions
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| (2)
| Application to use alternate collection method
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| (3)
| Director may authorize alternate collection method
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| (4)
| Director may revoke approval
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| (5)
| Independent sales contractor not required to be registered or to remit tax
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| 21.1
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| Vendor not required to file return or remit tax
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| 22
| (1)
| Reciprocal agreement for equitable application of Act
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| (2)
| Effect of agreements
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| 22.1
| (1)
| Definitions
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| (1.1)
| Agreement with Canada re collection of tax
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| (2)
| Deemed agreement
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| 22.2
| (1)
| Agent for enforcement authorized to collect tax
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| (2)
| Purchaser to pay tax
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| (3)
| Exception
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| (4)
| Failure to report or pay tax
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| (5)
| Forfeiture and disposal
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| (6)
| Refunds and collection of underpayments
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| (7)
| Immunity of agents for enforcement
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| REGISTRATION OF MOTOR VEHICLES
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| 23
| (1)
| Duty of Registrar of Motor Vehicles
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| (2)
| Registration for interjurisdictional purpose
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| 24
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| Repealed
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| 24.1
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| Repealed
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| 25
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| Repealed
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| REFUNDS
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| 26
| (1)
| Repealed
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| (1.1)
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| (1.2)
| Repealed
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| (2)
| Refund for overpayment, etc.
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| (2.1)
| Refunds reduced by tax payable
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| (2.2)
| Refund application
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| (2.3)
| No interest on refunds
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| (2.4)
| Repealed
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| (2.5)
| Refund of tax on piped gas used to produce electricity
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| (3)
| Repealed
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| (4)
| Refund in respect of motor vehicle or trailer
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| (4.1)
| Exceptions to refund of tax on motor vehicle or trailer
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| (5) to (7)
| Repealed
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| (8)
| Refund in respect of off-road vehicle
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| (8.1)
| Definitions for subsections (4) and (8)
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| (9)
| Refund in respect of aircraft
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| (9.1)
| Six-month period
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| (9.2)
| "Sells" does not include "leases"
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| (9.3)
| Restriction
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| (10)
| Tax paid on vehicle or aircraft sold
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| (10.1)
| Calculation of refund if purchase before or after infrastructure funding period
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| (11)
| Refund administration fee
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| (12)
| Refund for farm storage buildings
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| (13)
| Refund in respect of manure lagoon liner
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| (14)
| Refund in respect of hospital bed
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| (15)
| Refund in respect of motor vehicle
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| (16)
| Refund for vehicle or aircraft purchased for use outside Manitoba
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| (17)
| Refund in respect of property purchased for use outside Canada
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| (18)
| Motor vehicle returned to manufacturer
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| MISCELLANEOUS PROVISIONS
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| 26.1
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| Repealed
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| 27
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| Crown bound
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| 28
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| Repealed
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| 28.1
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| Repealed
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| 28.2
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| Repealed
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| 28.3
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| Repealed
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| REGULATIONS
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| 29
| (1)
| Regulations
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| (2)
| Effective date
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