As a result of the increase in the Retail Sales Tax (“RST”) rates, effective July 1, 2013, announced in the 2013 Manitoba budget, the province has released several updated bulletins, notices and forms reflecting the new rates. The general RST rate increased from 7% to 8%. In addition, the RST rate for mobile, modular and ready-to-move homes increased from 4% to 4.5%. Finally, the tax rate reduction on electricity used by qualifying manufacturers, mining companies and oil well operators increased from 1.4% to 1.6%. The following publications and forms have been revised to reflect these rate changes and had only minor modifications made to the information outlined:
Bulletins
No. 002, "Drugs, Medical Equipment and Supplies For Human Use"
No. 004, "Information for Vendors"
No. 012, "Motor Vehicle and Trailer Dealers"
No. 013, "Off-Road Vehicle and Boat Dealers"
No. 014, "Goods and Services Purchased From Out-of-Province Suppliers"
No. 018, "Farm-Use Equipment And Other Items"
No. 020, "Grain Elevators"
No. 022, "Sales to Beekeepers"
No. 024, "Charitable & Non-Profit Organization Fund Raising Activities"
No. 025, "Aircraft Used for Rental and Other Purposes"
No. 026, "Aircraft Purchased for Private Use"
No. 028, "Discounts, Coupons and Cash Rebates"
No. 035, "Advertising Materials and Services"
No. 036, "Pet Stores, Kennel Operators & Pet Service Providers"
No. 040, "Hunting and Fishing Lodges and Outfitters"
No. 041, "Funeral Homes and Monument Dealers"
No. 048, "Rental of Machinery and Equipment"
No. 052, "Tree Nursery and Greenhouse Operations"
No. 053, "Mobile, Modular, and Ready-to-move Homes"
No. 054, "Privately Purchased Vehicles in Manitoba"
No. 056, "Legal Services"
No. 057, "Accounting Services"
No. 059, "Security and Private Investigation Services"
No. 060, "Architectural Design Services"
No. 061, "Insurance"
No. 062, "Personal Services"
Forms
MBT-RL1, "Application for Registration / Dealer’s Licence"
R.T.8L, "Casual Purchaser's Return"
R.T-22, "Casual Vendor’s Return"
R.T.6, "Application for Refund - Off-Road Vehicles"
R.T.6, "Application for Refund - Motor Vehicles"
R.T.6, "Application for Refund - Aircraft"
R.T.6, "Application for Refund - Common Carrier"
"Application For Tax Rate Reduction On Electricity"
In addition to the publications noted above, the province revised a number of other RST documents. Further analysis of the remaining updated publications will be provided to Ryan clients in a future tax development. All documents revised by Manitoba are available on the province’s web site at: