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The Retail Sales Tax Act

R.S.M. 1987, c. R130

The Retail Sales Tax Act

Table of Contents

1 Definitions.
(2) Installation of machinery, etc. not part of realty.
(3) Service rendered by employee.
2 Tax on consumption of tangible personal property.
(2) Time for payment of tax.
(3) Tax on lease of tangible personal property.
(4) Where sale made other than by vendor.
(5) Consumption of goods deemed purchased.
(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.
(10) Calculation of tax on coin-operated telephone.
(11) Tax on liquor.
(12) Date of purchase of aircraft, etc.
(13) Lease of aircraft.
(14) Lease of production machinery.
(15) Tax on lease of tangible personal property.
3 Exempt tangible personal property.
(2) Meaning of used clothing, etc.
(3) Exemption.
(4) Exemption for certain gasoline.
(5) Exemption for certain motive fuel.
(6) Statement of intended use for commercial trapping operations.
(7) No tax on items less than 26¢.
(8) Services in respect of certain property.
(9) Valuation of certain aircraft.
(10) Exemption for certain private purchases.
(11) Refund for certain vehicle transactions.
(12) Refund in respect of certain snowmobiles.
(13) Refund in respect to certain aircraft
(14) Exemption for repair of footwear.
(15) Exempt purchases by Indians.
(16) Certificate for exempt purchases under subsec. (15).
(17) Tax exempt purchases.
(18) Transfers in merchandise between associated persons.
(19) Exemption for thermal insulation materials.
(20) Partial refund in respect of certain mobile homes.
(21) Partial refund for certain ready-to-move homes and modular homes.
(22) Exemption for used machinery etc. in manufacturing plants.
(23) Exemption respecting promotional distribution.
4 Taxable services.
(2) Private telecommunication lines.
(3) Definitions.
(4) No tax on self-serve car wash, etc.
5 Vendors to have registration certificate.
(2) Manufacturers, etc., to have registration certificate.
(3) No fee for registration certificate.
(4) Expiry and reissue of certificates.
(5) Special registration certificate (diplomat).
6 Refusal to issue.
(2) Suspension.
(3) Cancellation.
(4) Hearing.
(5) Service of notice.
(6) Advising as to decision.
(7) Order.
(8) Effective date of order.
7 Appeal.
(2) Trial de novo.
(3) Notice of appeal.
(4) Stay of order.
8 Certificate required on bulk sale.
(2) Vendor to deliver duplicate to buyer.
(3) Responsibility of buyer on bulk sale.
9 Vendor is agent of Crown.
(2) Collection by vendor.
(3) Notice where purchaser refuses to pay tax.
(4) Tax deemed to be collected by vendor.
(5) Payments applied first on tax.
(6) Commission.
(7) M.L.A.'s may receive commission.
10 Moneys deemed held in trust.
(2) Moneys separate from estate in liquidation, etc.
(3) Certificate of minister required.
(4) Non-application of subsec. (2).
(5) Priority of trust funds.
(6) Notice to the minister.
(7) Notice to trustee, etc.
(8) Definitions.
11 Bond.
(2) Cash in lieu of bond.
12 Returns and records.
(2) Record of purchases and sales.
(3) Records of delivery.
(4) Information to be secret.
(5) Reciprocal exchange of information.
(6) Notice of arrangements, etc.
13 Recovery of tax from vendors.
(2) Recovery of tax from purchasers.
(3) Notice of proceedings.
(4) Interest
(5) Penalty.
(6) Fixing interest under Financial Administration Act.
(7) Who is a debtor.
(8) Equivalent expressions.
(9) Where court action commenced.
(10) Application by alleged debtor.
(11) Order of restitution, etc.
(12) Lien on personal property.
(13) Registration of certificate of indebtedness in court.
(14) Certification of debt.
(15) Realization of lien.
(16) Warrant against personal property.
(17) Insolvency of debtor.
(18) Exercise of powers to recover debt.
(19) Vendor's right to collect tax.
14 Minister may order payment.
(2) Discharge of liability to debtor.
(3) Liability to pay under demand.
(4) Service of demand.
(5) Service on partnership.
15 Bond of extra-provincial contractors.
(2) Reports by contractors.
(3) Responsibility of principal.
(4) Indemnification of principal.
16 Estimate of tax.
(2) Estimate of fair value.
(3) Notice of estimate.
(4) Proof of service.
17 Right to inspect.
(2) Books and records to be made available.
(3) Assessment of tax.
(4) Warrant to enter and seize.
(5) Production of evidence to prove tax payable by another person.
(6) Failure to produce, etc.
(7) Copies as evidence.
(8) Return of books, etc.
(9) Extension by judge.
(10) Decision final.
(11) Where extension rejected.
18 Appeal.
(2) Form of notice.
(3) Consideration of appeal by minister.
19 Appeal to court.
(2) Time for appeal.
(3) Trial of appeal.
(4) Hearing of appeal.
(5) Costs.
(6) Interest on certain refunds.
20 Estimates or assessments not invalid because of technical irregularity.
(2) Appeal not to affect due date, etc.
21 Designation of items.
(2) Use of common names, etc.
(3) Appointment of collector.
(4) Deputy collectors.
(5) Collection of tax.
(6) Collection by deputy collectors.
(7) Remittance of tax where not purchased from a collector.
(8) Remittance of tax by collector.
(9) Purchase price of designated item.
(10) Enforcement.
(11) Commission to collector.
(12) M.L.A.'s may receive commission.
22 Reciprocal agreement for equitable application of Act.
(2) Effect of agreements.
23 Duty of Registrar of Motor Vehicles.
(2) Permit to register a vehicle.
24 Offences.
(2) Penalty.
(3) Registration of judgment.
(4) Onus.
(5) Limitation.
(6) Liability of officers and directors of corporation.
25 Out of province vendors not to be prosecuted.
26 Tax paid to Consolidated Fund.
(2) Refund for overpayment, etc.
(3) Charges against special account.
27 Crown bound by Act.
28 Prima facie proof.
(2) Vendor deemed to be holder of registration certificate.
29 Regulations.