News and Insights

Sales to Status Indians in Manitoba

Tax Development Aug 29, 2016

Manitoba has updated two Retail Sales Tax (“RST”) Information Notices relating to sales to Status Indians.

Information Notice RST 16-03, “Sales by Businesses Located on a Reserve”, and Information Notice RST 16-04, “Sales Tax Exemption for Status Indians and Indian Bands”, have been revised to confirm that the tax exemption available for Status Indians (for sales of goods made on or delivered to a reserve), is not available to Metis and non-status Indians.

While this document is unchanged, anyone curious about exemptions available for Status Indians may also be interested in Notice RST 16-02, “Exempt Sales to Status Indians Temporary Confirmation of Registration Document”.