Manitoba has recently issued this bulletin to provide information on how retail sales tax applies to the sale and installation of mobile, modular and ready-to-move residential homes. When manufactured homes are acquired for use as a domestic residence, a reduced tax rate of 4% applies on the basic selling price.
MB Bulletin 053
Manitoba Information Bulletin No. 053, “Mobile, Modular and Ready-to-Move Homes”
Tax Development Oct 29, 2008