Manitoba Information Bulletin 012, “Motor Vehicle and Trailer Dealers”

Manitoba has recently revised this bulletin which provides information to help motor vehicle and trailer dealers apply retail sales tax on their sales or leases of vehicles, and sales of parts and repair services. The bulletin clarifies that when a dealer passes on a fee for registering a lien under The Personal Property Security Act, no retail sales tax will apply to the fee when certain conditions are met. In addition, no retail sales tax applies on repossession and collection agency charges.