News and Insights

Manitoba Notice to Retailers

Tax Development Jan 26, 2010

Manitoba issued this notice to clarify the administration of the retail sales tax exemption available to Status Indians and Indian Bands, when the seller delivers goods directly, or by common carrier, to a reserve address.  The notice indicates the information that must be shown on the invoice to support the exemption.  Note that taxable goods remain subject to PST where a Status Indian or Indian Band takes possession of the goods at an off-reserve location at the time of sale.

MB Notice Status Indians