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Continuing Consolidation of the Statutes of Manitoba

Legislative history (C.C.S.M. c. R130) updated to: July 22, 2024

C.C.S.M. c. R130 The Retail Sales Tax Act
Enacted by Proclamation status (for any provisions coming into force by proclamation)
RSM 1987, c. R130

• whole Act

– in force: 1 Feb. 1988 (Man. Gaz.: 6 Feb. 1988)

Amended by
RSM 1987 Corr.
SM 1987-88, c. 27, s. 24
(RSM 1987 Supp., c. 28, s. 12)

• in force: 19 Aug. 1987 (Man. Gaz.: 5 Sept. 1987)

SM 1987-88, c. 49, s. 35 to 55
(RSM 1987 Supp., c. 32, Part II)
SM 1988-89, c. 11, s. 22
SM 1988-89, c. 13, s. 39
SM 1989-90, c. 15, Part 6
SM 1990-91, c. 13, Part 4
SM 1991-92, c. 31, Part 6
SM 1992, c. 32, s. 6
SM 1992, c. 52, Part 9

• s. 53(1)(a), 53(2), 55(4) and 56(1)

– in force: 1 Mar. 1993 (Man. Gaz.: 6 Mar. 1993)

SM 1993, c. 46

• s. 79(3) and 80

– not proclaimed, but repealed by SM 2003, c. 4, s. 99

• s. 100(1) (as amended by SM 1994, c. 23, s. 40) provided for s. 1(4), 2.1 and 26(1.2), as enacted by s. 67(4), 69(1) and 79(2) respectively, to be repealed by proclamation. Repealed: 1 Apr. 1995 (Man. Gaz.: 11 Mar. 1995)

SM 1994, c. 23, Part 6
SM 1995, c. 30, Part 5

• s. 20(2) insofar as it enacts s. 2(18)(b); s. 21(2), 23(2) and 25(a); and s. 25(b) insofar as it enacts s. 29(1)(p.1)

– in force: 1 Feb. 1997 (Man. Gaz.: 18 Jan. 1997)

SM 1996, c. 66, Part 5

• s. 17 and 18; s. 19(3) insofar as it enacts s. 3(33) and (34); and s. 21(1) insofar as it enacts s. 29(1)(aa) to (hh) (except (ee), which was repealed by SM 2000, c. 39, s. 91)

– in force: 1 Mar. 2001 (Man. Gaz.: 10 Feb. 2001)

SM 1997, c. 42, s. 22

• not proclaimed, but repealed by SM 2005, c. 8, s. 23

SM 1997, c. 49, Part 6
SM 1998, c. 30, Part 7
SM 1999, c. 3, Part 5
(am. by SM 2000, c. 39, s. 92)
SM 2000, c. 39, Part 7
(am. by SM 2002, c. 19, s. 76)

• s. 86

– in force: 1 Mar. 2001 (Man. Gaz.: 10 Feb. 2001)

• s. 89(1)

– not proclaimed, but repealed by SM 2002, c. 19, s. 76

• s. 89(3)

– in force: 1 July 2001 (Man. Gaz.: 7 July 2001)

• s. 89(4) and 91(1)

– not proclaimed, but repealed by SM 2005, c. 40, s. 132

• s. 89(5)

– not proclaimed, but repealed by SM 2003, c. 4, s. 100

SM 2001, c. 41, Part 6
SM 2002, c. 19, Part 8
(am. by SM 2004, c. 42, s. 7)
SM 2002, c. 38, s. 6

• not proclaimed, but repealed by SM 2003, c. 4, s. 101

SM 2003, c. 4, Part 7
SM 2004, c. 16, s. 46
SM 2004, c. 43, Part 7
SM 2005, c. 8, s. 12

• in force: 29 May 2006 (Man. Gaz.: 3 June 2006)

SM 2005, c. 37, Sch. A, s. 160

• in force: 1 Mar. 2006 (Man. Gaz.: 11 Mar. 2006)

SM 2005, c. 40, Part 11
(am. by SM 2006, c. 24, s. 75)
SM 2006, c. 24, Part 10
SM 2007, c. 6, Part 9
SM 2008, c. 3, Part 8
SM 2009, c. 26, Part 9
SM 2010, c. 29, Part 8
SM 2010, c. 29, Sch. B, s. 38
SM 2011, c. 41, Part 6
SM 2012, c. 1, Part 5
SM 2013, c. 36, s. 2
SM 2013, c. 55, Part 6
SM 2014, c. 35, Part 6
SM 2015, c. 40, Part 6
(am. by SM 2017, c. 40, s. 88)
SM 2016, c. 10, Part 3
SM 2017, c. 40, Part 4
(am. by SM 2018, c. 34, s. 67)
SM 2018, c. 34, Part 4
SM 2019, c. 13, Part 3
SM 2020, c. 12, s. 2
SM 2020, c. 21, Part 6
SM 2021, c. 61, Part 5
SM 2022, c. 24, s. 41
SM 2022, c. 45, Part 6

• s. 41 to 45

– in force: 1 Mar. 2023 (proclamation published: 10 Feb. 2023)

SM 2023, c. 2, s. 22

NOTE: Proclamations published in The Manitoba Gazette before December 1, 2009 are not available online.
Proclamations published after May 10, 2014 are published only on this website.

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