Manitoba Revises Multiple PST Bulletins and Issues a Fuel Tax Notice

Bulletin No. 004 for Vendors

Manitoba updated Bulletin No. 004, “Information for Vendors” with a new section that explains the difference between RST numbers and account numbers.

An RST number is a 7-digit number received upon registration as a vendor – this is usually provided to suppliers in order to purchase goods or services for resale exempt from RST.  The account number is the 15-digit number found on a sales tax return and other correspondence from the Manitoba Taxation Division.  This account number cannot be used to purchase goods for resale exempt from RST.

The province has also clarified that returns can only be filed at a “participating” financial institution.  A financial institution should be able to confirm if it participates in the tax-filing program.

Temporary Replacements of Interjurisdictional Vehicles

Manitoba issued two revised bulletins to clarify that temporary replacement vehicles may be rented exempt of tax, where certain conditions are met.

• Bulletin No. 044, “Information for Interjurisdictional Motor Carriers”; and
• Bulletin No. 046, “Sales to Interjurisdictional Motor Carriers”.

Notice on Fuel Tax Exemptions

Manitoba issued Notice Fuel 15-01, Fuel Tax Exemptions for the Forestry Industry” to add the following activities as eligible uses of tax-exempt fuel:

• on-site processing of forest products at the logging site (e.g., wood chipping); and
• off-road forest renewal activities, including scarification and site preparation.