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C.C.S.M. c. R130
The Retail Sales Tax Act
Table of Contents
| DEFINITIONS AND GENERAL MATTERS | ||
| 1 | Definitions | |
| (1.2) | Interpretation of "retail sale in the province" | |
| (1.4) | Interpretation of "closely related" | |
| (2) | No incorporation in real property | |
| (9) | Early payment | |
| (10) | Late payment | |
| (11) | Fair value of used property brought into Manitoba | |
| (12) | Calculation of fair value | |
| 1.1 | Administration and enforcement | |
| 1.2 | Tax payable to the government | |
| IMPOSITION OF TAX | ||
| 2 | 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 | |
| (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 | |
| (5.3.1.1) | Determining untaxed amount | |
| (5.3.1.2) | Temporary use fewer than 6 days per year | |
| (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 | |
| 2.2 | 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 | |
| (5.1) | Trade-ins | |
| (5.2) | Fair value — purchase from unregistered vehicle dealer | |
| (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) | |
| 2.3 | Definitions | |
| (2) | Tax payable on multijurisdictional vehicle | |
| (4) | Interpretation of subsection (2) | |
| (5) | Tax rate | |
| (5.1) | Tax rate from June 30, 2013 to July 1, 2019 | |
| (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 | |
| (12) | Vehicle ceasing to be part of fleet | |
| (13) | Tax on vehicle transferred to intraprovincial use etc. | |
| (15) | Tax refund or credit | |
| 2.4 | 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. | |
| 3 | Exempt tangible personal property | |
| (2) | "Used" defined | |
| (2.1) | Meaning of item of clothes, etc. | |
| (2.2) | Meaning of "mine", etc. | |
| (4) | Exemption for certain fuel | |
| (10) | Exemption for private purchases | |
| (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 | |
| (18.3.1) | Sale to new corporation by partnership | |
| (18.3.2) | Transfer to spouse or common-law partner | |
| (18.4) | Transfer to shareholder | |
| (18.5) | Transfer to partner | |
| (18.6) | Refund | |
| (22) | Exemption: sale of machinery, etc. as part of manufacturing or processing plant | |
| (22.0.1) | Meaning of tangible property | |
| (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 | |
| (28) | Exemption for prepared food and beverages sold to certain persons | |
| (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) | |
| (34.1) | Exemption for rental of temporary replacement for multijurisdictional vehicle under repair | |
| (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 | |
| (40) | Bundling of taxable and non-taxable property | |
| 4 | Taxable services | |
| (1.0.1) | When lodging not taxable | |
| (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 | |
| (3.1) | Prorated purchase price for cable or gas line installation | |
| (4) | No tax on self-serve car wash, etc. | |
| (6) | Toll free telephone service | |
| (7) | Testing of food and beverages | |
| (8) | Services in relation to certain tax-exempt property | |
| (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 | |
| 4.1 | 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 | |
| (7.2) | Limitation on exemption | |
| (7.3) | Transitional | |
| (7.4) | Transitional — extensions of coverage | |
| (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 | Vendor to have RST number | |
| (2) | Manufacturers and others to have RST number | |
| (3) | No fee for RST number | |
| (6) | RST number for diplomat | |
| (7) | RST number not required | |
| (8) | Purchaser to obtain RST number | |
| (9) | RST number to be provided for certain purchases | |
| (10) | Failure to provide RST number | |
| VENDORS AND TAX COLLECTION | ||
| (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 | |
| (2.3.1) | Sales made by means of platform | |
| (2.3.2) | Exception for leases of motor vehicles | |
| (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) | Tax on bulk sale | |
| (2.10) | Exception for cable and gas line installation services | |
| (6) | Commission | |
| (7) | M.L.A.'s may receive commission | |
| 21 | 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 | |
| 21.2 | Provider of lodging not required to be registered or remit tax | |
| (2) | Online seller not required to be registered or remit tax | |
| 22 | Reciprocal agreement for equitable application of Act | |
| (2) | Effect of agreements | |
| 22.1 | Definitions | |
| (1.1) | Agreement with Canada re collection of tax | |
| (2) | Deemed agreement | |
| 22.2 | 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 | Duty of Registrar of Motor Vehicles | |
| (2) | Registration for interjurisdictional purpose | |
| REFUNDS | ||
| (2) | Refund for overpayment, etc. | |
| (2.1) | Refunds reduced by tax payable | |
| (2.2) | Refund application | |
| (2.3) | No interest on refunds | |
| (2.5) | Refund of tax on piped gas used to produce electricity | |
| (4) | Refund in respect of motor vehicle or trailer | |
| (4.1) | Exceptions to refund of tax on motor vehicle or trailer | |
| (8) | Refund in respect of off-road vehicle | |
| (8.0.1) | Exception to refund of tax on off-road vehicle | |
| (8.1) | Definitions for subsections (4) and (8) | |
| (9) | Refund in respect of aircraft | |
| (9.0.1) | Exception to refund of tax on aircraft | |
| (9.1) | Six-month period | |
| (9.2) | Interpretation re leased vehicles or aircraft | |
| (9.3) | Restrictions | |
| (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 | |
| (18) | Motor vehicle returned to manufacturer | |
| (19) | Refund for off-road vehicle used in farming | |
| MISCELLANEOUS PROVISIONS | ||
| 27 | Crown bound | |
| REGULATIONS | ||
| 29 | Regulations | |
| (2) | Effective date | |