Manitoba Information Bulletin No. 053, “Mobile, Modular, and Ready-to-Move Homes”

Manitoba has revised this bulletin which explains how retail sales tax (RST) applies to the sale and installation of mobile, modular and ready-to-move residential homes.  The bulletin now clarifies that where a home is acquired for the purpose of rental or lease to others, the lessor must pay RST at 4% of the purchase price, and the charge to the customer for the rental or lease of the home is not taxable.