News and Insights

Manitoba Information Bulletin No. 002, “Drugs, Medical Equipment and Supplies for Human Use”

Tax Development May 31, 2010

Manitoba has revised this bulletin which outlines the Retail Sales Tax (RST) exemptions that are allowed on drugs, equipment for physically disabled persons and certain medical supplies. The previous version of this bulletin was dated April, 2006.

The list of drugs and medicaments that may be purchased exempt from RST when used exclusively for humans (Section 2) now include: drugs containing a substance this is included in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations sold to consumers under prescription; plasma extenders; and nicotine replacement products sold with or without a prescription.  

Exemptions for medical equipment and supplies without a prescription (Section 3) have been updated for orthopedic appliances and equipment and supplies for physically disabled people.  Exemptions for equipment and supplies with a prescription (Section 4) now include adaptive clothing specifically designed for the physically disabled and optical character recognition computer software designed for the visually impaired.  

The bulletin also includes updates to the list of taxable equipment and supplies, found in Section 5.  

MB Bulletin 002