Manitoba Updates Bulletin On Taxable And Exempt Goods And Services

Manitoba Finance has updated Information Bulletin No. 30, “Summary of Taxable and Exempt Goods and Services”, to provide an explanation of “bundled sales”, which include taxable and non-taxable goods sold for a single price.

Taxable goods may be sold exempt from Manitoba Retail Sales Tax (RST) if certain criteria are met, such as the fair market of the taxable goods being $50 or less and making up 10% or less of the total fair market value of the bundled goods, and the bundled sale must not contain liquor or tobacco products.

Other updates include the availability of a refund or credit to the purchaser of a motor vehicle, where the purchaser is required to return the motor vehicle to a manufacturer as a result of a dispute resolution process ruling and receives a refund of the purchase price but not the related RST.