Manitoba recently released Information Bulletin No. 063, “Cannabis,” which provides guidance on the application of retail sales tax (RST) to medical and non-medical cannabis, cannabis edibles, and related accessories. The bulletin expressly states that medical cannabis is subject to RST at 7%, while non-medical cannabis, cannabis edibles, topical gels, and inhalants containing cannabis are not subject to tax.
In addition, the bulletin reminds stakeholders that accessories and other goods purchased alongside medical or non-medical cannabis are subject to RST. Reminders on the obligation to remit RST on equipment, services, and supplies used by cannabis retailers in their business and the registration requirements for vendors of taxable cannabis are also included in the bulletin.