Manitoba Tax Assessment Appeal and Sales Tax Return Filing Extensions

The Manitoba government has revised Information Notice RST 20-03, “Government Extends Tax Deadlines” to extend the retail sales tax (RST) return filing deadline for June for small and medium-sized businesses with monthly remittances not exceeding $10,000 to July 20, 2020. The April and May RST filing deadlines for small and medium-sized businesses, previously due June 22, 2020, have also been extended to July 20, 2020.  

In addition, Manitoba recently issued Information Notice TAMTA 20-02, “Deadlines to Appeal Tax Assessments Suspended,” extending the time period that taxpayers may appeal a tax assessment because of the COVID-19 pandemic state of emergency. Generally, taxpayers have a period of up to 90 days from the issuance of a Notice of Assessment to appeal the assessment. The province has suspended the appeal deadline to the earlier of September 21, 2020, or the end of the COVID-19 pandemic state of emergency. For assessments issued prior to March 20, 2020, the 90-day time period commences three days after the date of issuance. To account for the time period suspension on these assessments, the days elapsed prior to March 20, 2020, would be deducted from the regular 90-day deadline and the continuation of the 90-day period would resume on the earlier of September 21, 2020, or the end of the state of emergency. An example calculation is included in the information notice.