News and Insights

Manitoba Updates Several RST Bulletins

Tax Development Nov 01, 2016

Manitoba has revised multiple retail sales tax (RST) bulletins. 

Information Bulletin No. 004, “Information for Vendors”, was updated to add the requirement for an out-of-province business to register for RST if the business has an inventory of taxable goods in Manitoba that are available for sale to customers in the province.

Information Bulletin No. 005, “Information for Contractors”, and Information Bulletin No. 009, “Sound, Lighting and Audio-Visual Services”, were revised to indicate that no RST is payable on equipment temporarily used in Manitoba for less than six days in a calendar year.  Bulletin No. 005 also revised the taxable value on which to self-assess tax on temporary use equipment.  It is now based on either the equipment purchase price, less 0.5% of the purchase price for each month the equipment was owned (previously, less 5% depreciation per year owned), or the replacement cost of the equipment, less 1% of that cost for each month the equipment was owned (previously, less 10% depreciation per year owned).

Information Bulletin No. 030, “Summary of Taxable and Exempt Goods and Services”, was revised to include used furniture valued at $100 or less as exempt from RST when acquired for domestic use. The bulletin also added the museum and art gallery exhibit acquisition exemption available to non-profit museums and art galleries that receive over 50% of their revenue from government funding and donations.

Manitoba updated Information Bulletin No. 041, “Funeral Homes and Monument Dealers”, to note that tax does not need to be self-assessed by funeral homes when acquiring prepared food and beverages from eligible small businesses or organizations that qualify for the exceptions applicable to non-profit organizations and non-commercial charities.

Information Bulletin No. 054, “Privately Purchased Vehicles”, was revised to add a requirement that an imported vehicle cannot be used for commercial purposes in order to qualify for the exemption available to a person taking up residence in the province.