News and Insights

Manitoba Information Bulletin No. 030, “Summary of Taxable and Exempt Goods and Services”

Tax Development Aug 15, 2009

This bulletin provides taxpayers with a summary of both taxable and exempt goods and services, with a focus on exempt goods and taxable services. Additional items added to the exempt goods list include educational workbooks, chemicals used to treat livestock waste and oxygen used in the course of fire fighting. The list of tax exempt services now includes veterinary services and services provided by police or fire departments.

In addition, the bulletin clarifies that in a sale/leaseback arrangement, where the lessee has paid tax on the original purchase of goods, and subsequently sells them to the lessor and immediately leases them back, the lease charges are exempt of retail sales tax.