The Retail Sales Tax Act

The Retail Sales Tax Act, C.C.S.M. c. R130 bilingual version (HTML) Table of Contents Section 1 Definitions and interpretation 1.1 Administration and enforcement 1.2 Tax payable to government 2 Imposition of tax 2.1 Repealed 2.2 Tax on vehicle if not paid to vehicle dealer 2.3 Tax on certain commercial vehicles 2.4 Tax on packaging 3 Exemptions from tax 3.1 Repealed 4 Taxable services 4.1 Tax on insurance 5 RST numbers 6-8.1 Repealed 9 Vendor to file returns and remit tax 9.1-20.2 Repealed 21 Application to use alternate collection method 21.1 Vendor not required to file return or remit tax 21.2 Other vendors not required to be registered or remit tax 22 Reciprocal agreements 22.1 Agreements with Canada 22.2 Agent for enforcement authorized to collect tax 23 Duty of Registrar of Motor Vehicles 24-25 Repealed 26 Tax proceeds, refunds 26.1 Repealed 27 Crown bound 28-28.3 Repealed 29 Regulations HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: DEFINITIONS AND GENERAL MATTERS Definitions 1(1) In this Act, "all-terrain vehicle" means an all-terrain vehicle as defined in The Off-Road Vehicles Act ; (« véhicule tout-terrain ») "closely related" means (a) in the case of two corporations, being related to each other as follows: (i) one corporation controls the other corporation and owns shares in the capital stock of the other corporation having a fair market value that is not less than 95% of the fair market value of all the issued and outstanding shares of the other corporation, or (ii) the same person or group of persons controls each corporation and owns shares in the capital stock of each corporation having a fair market value that is not less than 95% of the fair market value of all the issued and outstanding shares of that corporation, and there exists no right or option that, if exercised, would result in any condition in subclause (i) or (ii), as the case may be, not being satisfied, and (b) in the case of two partnerships, being related to each other as follows: (i) one partnership controls the other partnership, and its interest in the other partnership entitles it to be allocated at least 95% of the income or loss of that other partnership and has a fair market value that is not less than 95% of the fair market value of all the interests in that other partnership, or (ii) the same person or group of persons controls each partnership, and the interest of the person or group in each partnership entitles it to be allocated at least 95% of the income or loss of that partnership and has a fair market value that is not less than 95% of the fair market value of all the interests in that partnership, and there exists no right or option that, if exercised, would result in any condition in subclause (i) or (ii), as the case may be, not being satisfied; (« étroitement liées ») "common-law partner" of a person means another person (a) with whom the person has a common-law relationship registered under section 13.1 of The Vital Statistics Act , or (b) who, not being married to the person, is cohabiting with him or her in a conjugal relationship and has so cohabited with him or her (i) for a period of at least three years, or (ii) for a period of at least one year, if they are together the parents of a child; (« conjoint de fait ») "consumption" includes (a) the consumption or use of tangible personal property, (b) the incorporation of tangible personal property into real property including tangible personal property manufactured by the purchaser or further processed or otherwise improved by the purchaser for the purpose of incorporating it into real property, (c) the receiving of the benefit, enjoyment, assistance or advantage of a service, and (d) the provision by way of promotional distribution of any tangible personal property or service; (« consommation ») "depreciable property" means depreciable property as defined in subsection 13(21) of the Income Tax Act (Canada); (« bien amortissable ») "director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance; (« directeur ») "dwelling unit" means (a) a house, apartment, suite, or separate portion of a multiple dwelling, occupied by a single family or a group of persons living as a single family or household, or (b) an apartment block or other multiple dwelling containing not more than four apartments, suites, or other self-contained domestic establishments; (« résidence ») "electronic device" means a device by means of which a person may (a) send, receive, download, view or access a telecommunication, as defined in subsection 4(3), or (b) use software; (« dispositif électronique ») "fair value" , except as otherwise provided in subsections 1(11) and (12) and section 2.2, means (a) the purchase price, or (b) in respect of tangible personal property, manufactured, processed, or produced by a person and consumed by the person, the value as determined in accordance with rules prescribed by the regulations, or (c) the value as estimated by the director under subsection 46(3) of The Tax Administration and Miscellaneous Taxes Act ; (« juste valeur ») "family member" of a person means any of the following: (a) a parent, grandparent, child or grandchild of the person, (b) the spouse or common-law partner of (i) the person, or (ii) a parent or child of the person, (c) a parent or child of the person's spouse or common-law partner; (« membre de la famille ») "farm building" means a building used by a person, in the course of farming, exclusively for one or more of the following purposes: (a) raising or keeping livestock for sale or for the sale of livestock products, (b) growing crops — or storing crops grown by the person — for sale or for use as feed for livestock being raised or kept by the person for sale or for the sale of livestock products; (« bâtiment agricole ») "general sales tax rate" means (a) if the tax becomes payable before July 1, 2013, 7%, (b) if the tax becomes payable after June 30, 2013, and before July 1, 2019, 8%, and (c) if the tax becomes payable after June 30, 2019, 7%; (« taux général de la taxe de vente ») "group insurance contract" means a single insurance contract that covers a number of persons, but does not include a contract that covers only the individual who makes the contract and his or her family members; (« contrat d'assurance collective ») "holder" , in relation to a group insurance contract, means the employer or other person who makes the contract with the insurer; (« titulaire ») "insurance" and "insurer" have the same meaning as in The Insurance Act ; (« assurance » et « assureur ») "interjurisdictional commercial purposes"  in relation to a vehicle, means use of the vehicle in the province while the vehicle is engaged in interprovincial or international trade for the commercial carriage of passengers or goods; (« à des fins commerciales interterritoriales ») "lease" includes a contract for possession and profits of tangible personal property for a consideration whether the consideration is expressed as rental, licence fee, royalty or any other consideration whatsoever; (« location ») "minister" means the Minister of Finance; (« ministre ») "modification" , in connection with software, means any change to the software that changes the source code; (« modification ») "multijurisdictional vehicle"  means a vehicle the registration of which in Manitoba or another jurisdiction is a registration to which the International Registration Plan applies; (« véhicule multiterritorial ») "off-road vehicle" means (a) a mini-bike, dirt-bike or trail-bike, (b) a snowmobile as defined in The Off-Road Vehicles Act , (c) an all-terrain vehicle, and (d) a utility vehicle; (« véhicule à caractère non routier ») "online sales platform" means, subject to the regulations, an online marketplace that enables or facilitates (a) retail sales in the province of tangible personal property or taxable services, and (b) the collection of payment on behalf of the online seller; (« plateforme de vente en ligne ») "online seller" means a person who, by means of an online sales platform, makes retail sales in the province of one or more of the following: (a) tangible personal property and any insurance contract related to the property, (b) taxable services; (« vendeur en ligne ») "person" includes a partnership, a trust and the Crown in right of Manitoba; (« personne ») "piped gas" means natural or manufactured gas that is used as fuel and is delivered to the purchaser by means of a gas pipe distribution system; (« gaz canalisé ») "premium" means a single or periodic payment to be made for insurance and includes (a) any amount charged in connection with the insurance, and (b) any amount charged by the holder of a group insurance contract to a person who is covered by the contract, but does not include financing charges, carrying charges or interest charges on account of deferred payments if the amount of such financing, carrying or interest charges is in addition to the usual amounts payable for insurance and the amount is segregated on the invoice or billed separately; (« prime ») "promotional distribution" includes the provision by any person to others of any tangible personal property or taxable service that is provided for any one or more of the following purposes: (a) to promote or encourage the attendance at, or the patronage of, any business, undertaking, enterprise or place of amusement, or the contracting with any person, (b) to describe, or to promote or encourage the purchase, use, or consumption of, or contracting for, any goods, wares, commodities, materials, lands, premises, property, facility, services, utility, accommodation, benefit, work, assistance, action or thing, (c) to furnish to any person any directory, listing or compilation of persons, places, prices, goods, wares, commodities, materials, lands, premises, properties, facilities, services, utilities, accommodations, benefits, work, assistance, actions or things or of providers thereof or users thereof, (d) for any function, use or purpose which, in the opinion of the minister, is a promotional distribution; (« promotion publicitaire ») "promotional distributor" means any person who is a resident of, or carries on business within the province and who, by way of promotional distribution, provides or causes to be provided to any person within the province any tangible personal property or taxable service the fair value of which is not specifically charged to, and required to be paid by, the person to whom the tangible personal property or taxable service is provided; (« agent de promotion publicitaire ») "purchase" means any transaction for consideration whereby tangible personal property, a taxable service or insurance is acquired, and includes a sale and, for the purposes of subsections 2(4), (5) and (6), includes consumption or use; (« achat ») "purchase price" or "sale price" means the value in Canadian money of the consideration, whether money, goods, things done, rental, or any other consideration whatsoever, accepted by the seller as the price of the tangible personal property or the taxable service that is the subject of a sale; and, without restricting the generality of the foregoing, includes (a) any charge whatsoever in connection with the transaction, including a charge for a licence or other right relating to the use of property that is the subject of the purchase, if that property cannot be purchased or used by the purchaser without that licence or other right, but not including (i) finance charges, carrying charges, or interest charges on conditional sale contracts or other contracts (other than lease contracts) providing for deferred payments of the consideration if the amount of such finance charges, carrying charges, and interest charges, is in addition to the usual or established cash selling price of the tangible personal property or the taxable service and the amount is segregated on the invoice or bill of sale or is billed separately to the purchaser, and (ii) a charge for the delivery of tangible personal property from the seller's premises in Manitoba, if (A) the charge is in addition to the usual or established cash selling price of the property or service that is the subject of the sale and is billed to the purchaser as a separate charge, and (B) the seller regularly sells tangible personal property for delivery at those premises, or sells taxable services to be provided at those premises in respect of tangible personal property, (a.1) [repealed] S.M. 2022, c. 45, s. 41 , (a.2) any charge or fee paid in connection with the purchase, by means of an online sales platform, of (i) tangible personal property, including any insurance contract related to the property, or (ii) taxable services, whether paid to the online seller or the operator of the platform if the purchase cannot be made without paying the charge or fee, (b) where tangible personal property is purchased, manufactured, or otherwise acquired, outside the province and is subsequently brought into or received in the province for consumption therein, the cost to the purchaser of transportation and any other costs whatsoever in connection with the property, including any cost of postage or installation, incurred by the purchaser prior to the consumption of the property in the province, and (c) any tax, charge, levy or duty imposed by any level of government in respect of the sale or in respect of the tangible personal property or the taxable service that is the subject of the sale, and paid or collected by the seller, other than (i) a tax under this Act, (ii) the goods and services tax under Part IX of the Excise Tax Act (Canada), (ii.1) a charge under Part 1 of the Greenhouse Gas Pollution Pricing Act (Canada), (iii) any tax or levy imposed by a municipality in respect of electricity or piped gas, (iv) a tax imposed by a municipality under Division 5.1 of Part 10 of The Municipal Act , and (v) a sales tax imposed under the laws of any jurisdiction other than Manitoba, whether or not the charges, costs, tax, levy, or duty included by clauses (a), (b), and (c) are shown separately on any invoice or in the books of the seller or of the purchaser; (« prix d'achat » ou « prix de vente ») "purchaser" , except in sections 22.1 and 22.2, means any person who (a) purchases, acquires, or leases tangible personal property at a retail sale in the province, or (b) commands or receives a taxable service at a retail sale in the province, or (c) in the case of a person residing or ordinarily resident or carrying on business or intending to carry on business in the province, brings into the province, or causes to be brought into the province, or receives delivery in the province, of tangible personal property purchased, acquired or leased by the person outside the province, (d) [repealed] S.M. 2009, c. 26, s. 51 , for consumption by the person at his or her own expense, by anyone else at the person's expense, or by the person or anyone else at the expense of anyone for whom the person is acting as agent, and includes a promotional distributor in relation to tangible personal property or a taxable service provided by way of a promotional distribution if its fair value is greater than any amount paid for it by the person to whom it is provided; (« acheteur ») "Registrar of Motor Vehicles" means the Registrar of Motor Vehicles appointed under The Drivers and Vehicles Act ; (« registraire des véhicules automobiles ») "retail sale" means (a) a sale of tangible personal property to a purchaser for the purposes of consumption and not for resale as tangible personal property, and (b) a sale of a taxable service to a purchaser for the purposes of consumption and not for resale as a taxable service or for sale as part of another taxable service or for improving or maintaining the state, quality, or condition of tangible personal property for sale; (« vente au détail ») "RST number" means a retail sales tax number issued or assigned to a person for the purposes of this Act and The Tax Administration and Miscellaneous Taxes Act ; (« numéro de TVD ») "sale" includes (a) a sale for cash or on credit, (b) a sale where the price is payable by instalments, (c) an exchange, (d) a barter, (e) a sale under which possession of tangible personal property is, or is to be, delivered to a purchaser and the title to the property is to be vested in the purchaser at a subsequent time on payment of the whole or part of the price or on the performance of any other condition, (f) a sale under which tangible personal property is leased for a period or periods, whether or not it is agreed under the contract that the lessee will become or have the option of becoming the owner of the property on compliance with any terms of the contract, (g) a contract whereby at a price or other consideration a person renders to another a taxable service, (h) any other contract whatsoever whereby at a price, rental, or other consideration, a person transfers or leases to another, whether conditionally, or unconditionally, tangible personal property, (i) a gift or other transfer of title for no consideration, other than (i) a transfer under a bequest or by devolution of an estate, (ii) a gift of property by a person (the "donor") to a charitable organization or to a family member of the donor, if (A) the donor paid the tax on the fair value of the property as at the date of purchase by the donor, (B) the donor acquired the property under a bequest or by devolution of an estate, (C) the donor was exempted by clause 3(1)⁠(y) (settlers' effects) from having to pay the tax on the property, or (D) the donor acquired the property as a gift from a family member of the donor who paid the tax on the fair value of the property, and, if the property is a vehicle and the donor is giving it to a family member, the donor so acquired it at least 12 months earlier or from a family member who is also a family member of the person to whom the donor is transferring the vehicle, (iii) a gift by a charitable organization of property received by it as a gift described in subclause (ii), and (j) the provision by way of promotional distribution of any tangible personal property or taxable service; (« vente ») "seller" includes (a) a lessor, (b) a person from whom any right, title or interest in tangible personal property passes under a sale, (c) a person who renders a taxable service under a sale, and (d) a person who operates an online sales platform; (« vendeur ») "software" includes (a) software that is delivered or accessed or used by any means, including when possession of the software is maintained by the software provider or another person other than the person to whom the software is being provided or made available for use, (b) coded instructions designed to cause an electronic device to perform a task, (c) access to computational services, including computing or processing capacity, (d) access to electronic storage, (e) an application programming interface, and (f) the right, whether exercised or not, (i) to use or access anything referred to in any of clauses (a) to (e), and (ii) to receive new versions of, or modifications to, software; (« logiciel ») "tangible personal property" means (a) personal property that can be measured in any way or is perceptible to the senses in any way, (b) machinery, equipment, an apparatus or a storage structure — other than a warehouse, grain elevator or other storage building prescribed by regulation — that is installed on, under or in, or attached to, buildings or land and used in manufacturing, producing, processing, storing, handling, packaging, displaying, measuring, monitoring, transporting, transmitting or distributing tangible personal property, or in providing a service, (c) plumbing, heating, cooling, vacuum, electrical, electronic and telecommunication systems and components installed on, under or in, or attached to, buildings or land, (d) devices for attaching property referred to clause (b) or (c) to land or a building, (d.1) blinds, drapes and other interior window coverings installed in or attached to buildings or other structures, and devices for attaching them to a building or structure, and (e) software, including any document or manual designed to facilitate the use of software or any part of it; (« biens personnels corporels ») "tax" means the tax imposed under this Act; (« taxe ») "tax proceeds" means money collected or required to be collected on account of or as proceeds of tax; (« produit de la taxe ») "taxable service" means a service listed in subsection 4(1) as a taxable service; (« service taxable ») "trailer"  means a trailer as defined in The Highway Traffic Act ; (« remorque ») "use" includes (a) the exercise of any right or power over tangible personal property incidental to the ownership of that property, (b) the storing, keeping or retaining in Manitoba of tangible personal property for any purpose except (i) for sale in the course of a business, or (ii) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property, and (c) in relation to software, (i) the accessing of software by any means, including when the software is accessed by means of other software or electronic devices, and (ii) the holding of a right described in the definition "software"; (« utilisation ») "utility vehicle" means an off-road vehicle as defined in The Off-Road Vehicles Act that (a) has four or more wheels, (b) has a steering wheel, and (c) has seats that are not designed to be straddled; (« véhicule utilitaire ») "vehicle" means a vehicle as defined in The Highway Traffic Act ; (« véhicule ») "vendor" means (a) a person who sells or leases tangible personal property, or offers or keeps tangible personal property for sale or lease, directly to a purchaser at a retail sale in the province, (a.1) a person who operates an online sales platform, (b) a person who sells a taxable service, or offers a taxable service for sale, directly to a purchaser at a retail sale in the province, (b.1) an insurer that provides insurance in respect of which tax is payable under section 4.1, or (b.2) a person, other than a holder of group insurance, who charges or receives payment of a premium on which tax is payable under section 4.1, and includes a person who (c) collects an amount paid as tax under this Act, (d) not being required to have an RST number, applies for and is issued an RST number otherwise than under subsection 5(6) (diplomat's RST number), (e) is a direct seller or distributor authorized to use the alternate collection method described in section 21, (f) as a broker or agent for a vendor, enters into an agreement for the sale of tangible personal property or a taxable service, or (g) as a broker or agent for a vendor, arranges for the delivery of piped gas. (« marchand ») 1(1.1) [Repealed] S.M. 2006, c. 24, s. 67 . Interpretation of "retail sale in the province" 1(1.2) For the purpose of the definitions "online sales platform", "purchaser" and "vendor" in subsection (1), a retail sale in the province includes a retail sale of tangible personal property by a seller who does not otherwise carry on business in the province, if the property is acquired for use or consumption in the province and (a) the seller (i) causes the property to be delivered in Manitoba, (ii) directly or through an agent solicits orders for tangible personal property from persons in Manitoba by advertising or by any other means, and (iii) accepts orders to purchase tangible personal property that originate in Manitoba; or (b) the seller holds the property in inventory in Manitoba at the time of accepting the purchaser's order. Delivery of software 1(1.2.1) For the purpose of subclause (1.2)⁠(a)⁠(i), software is deemed to be delivered in Manitoba if (a) it is purchased in Manitoba; (b) it is purchased for use on, through or with an electronic device ordinarily situated in Manitoba; or (c) the purchaser is ordinarily resident in Manitoba. Proration of purchase price for software 1(1.2.2) The purchase price of software must be prorated based on the proportion of its use that constitutes use on, through or with one or more electronic devices ordinarily situated in Manitoba if the purchaser (a) carries on business in Manitoba or enters Manitoba with the intention of carrying on business in Manitoba; and (b) in the course of their business, uses the software, or allows it to be used, on, through or with one or more electronic devices ordinarily situated outside Manitoba. 1(1.3) [Repealed] S.M. 2015, c. 40, s. 35 . Interpretation of "closely related" 1(1.4) For the purpose of the definition "closely related" in subsection (1), (a) shares in the capital stock of a corporation that are, or are deemed by this clause to be, owned by another corporation (referred to as the "holding company") are deemed to be owned by the shareholders of the holding company in the proportion that (i) the fair market value of their shares in the holding company, is of (ii) the fair market value of all the shares in the holding company; (b) an interest in a partnership that is, or is deemed by this clause to be, owned by another partnership (referred to as the "holding partnership") is deemed to be owned by the members of the holding partnership in the proportion that (i) the fair market value of their interests in the holding partnership, is of (ii) the fair market value of all the interests in the holding partnership; (b.1) shares in the capital stock of a corporation that are, or are deemed by clause (a) to be, owned by a person's spouse or common-law partner are deemed to be owned by the person; (b.2) an interest in a partnership that is, or is deemed by clause (b) to be, owned by a person's spouse or common-law partner is deemed to be owned by the person; (c) the fair market value of a share in the capital stock of a corporation may be determined as at the last time that any share in the capital stock of the corporation was acquired or disposed of by any person; and (d) the fair market value of an interest in a partnership may be determined as at the last time that any interest in the partnership was acquired or disposed of by any person. No incorporation in real property 1(2) When property referred to in any of clauses (b) to (d.1) of the definition "tangible personal property" is installed on, under or in, or attached to, land or a building, it is deemed for the purposes of (a) clause (b) of the definition "consumption" in subsection (1); and (b) subclause 4(1)⁠(e)⁠(iii); not to be incorporated into or as part of real property. 1(3) [Repealed] S.M. 2004, c. 43, s. 84 . 1(4) [Repealed] S.M. 1993, c. 46, s. 100 (as amended by S.M. 1994, c. 23, s. 40 ). 1(5) to (8) [Repealed] S.M. 2008, c. 3, s. 57 . Early payment 1(9) If the price shown on an invoice in respect of a retail sale may be reduced if the amount is paid within a time period specified in the invoice, the price is deemed to be the amount shown on the invoice with no reduction. Late payment 1(10) If the price shown on an invoice in respect of a retail sale may be increased if the amount is not paid within a reasonable time period specified in the invoice, the price is deemed to be the amount shown on the invoice with no increase. Fair value of used property brought into Manitoba 1(11) The fair value of tangible personal property brought into Manitoba must be determined in accordance with subsection (12) if (a) the property is not a multijurisdictional vehicle, railway rolling stock to which subsection 2(5.4) applies or an aircraft; (b) the property was not manufactured, processed or produced by the purchaser; and (c) the purchaser owned the property for more than 30 days before it was brought into Manitoba. Calculation of fair value 1(12) The fair value of tangible personal property determined under this subsection is the total of (a) the cost of bringing the property into Manitoba and of assembling and installing it in Manitoba; and (b) the purchaser's choice of either (i) the greater of (A) the total of the price paid for the property and any capital expenditures made by the purchaser with respect to the property, less 0.5% of that total for each month that the purchaser has owned the property, and (B) 20% of the total of the price paid for the property and any capital expenditures made by the purchaser with respect to the property, or (ii) the greater of (A) the current replacement cost for similar property, less 1% of that replacement cost for each month that the purchaser has owned the property, and (B) 20% of the replacement cost. R.S.M. 1987 Supp., c. 32, Pt. II, s. 1 to 4; S.M. 1988-89, c. 11, s. 22 ; S.M. 1989-90, c. 15, s. 64 ; S.M. 1990-91, c. 13, s. 12 ; S.M. 1991-92, c. 31, s. 21 ; S.M. 1992, c. 52, s. 53 ; S.M. 1993, c. 46, s. 67 and 100 (as amended by S.M. 1994, c. 23, s. 40 ); S.M. 1994, c. 23, s. 30 ; S.M. 1996, c. 66, s. 17 ; S.M. 1998, c. 30, s. 50 ; S.M. 1999, c. 3, s. 17 ; S.M. 2002, c. 19, s. 48 ; S.M. 2003, c. 4, s. 78 ; S.M. 2004, c. 43, s. 84 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2005, c. 40, s. 71 ; S.M. 2006, c. 24, s. 67 ; S.M. 2007, c. 6, s. 63 ; S.M. 2008, c. 3, s. 57 ; S.M. 2009, c. 26, s. 51 ; S.M. 2010, c. 29, s. 46 ; S.M. 2011, c. 41, s. 40 ; S.M. 2012, c. 1, s. 54 ; S.M. 2013, c. 36, s. 2 ; S.M. 2014, c. 35, s. 58 ; S.M. 2015, c. 40, s. 35 ; S.M. 2016, c. 10, s. 19 ; S.M. 2019, c. 13, s. 11 ; S.M. 2020, c. 21, s. 55 ; S.M. 2021, c. 61, s. 19 ; S.M. 2022, c. 45, s. 41 ; S.M. 2024, c. 35, s. 51 ; S.M. 2025, c. 48, s. 37 ; S.M. 2025, c. 50, s. 4 ; S.M. 2026, c. 44, s. 55 . Administration and enforcement 1.1 Part I of The Tax Administration and Miscellaneous Taxes Act applies to the administration and enforcement of this Act. S.M. 2005, c. 40, s. 72 . Tax payable to the government 1.2 Every tax imposed by this Act is payable to the government. S.M. 2012, c. 1, s. 55 . IMPOSITION OF TAX Tax on Tangible Personal Property and Taxable Services Tax on tangible personal property and taxable services 2(1) Every purchaser of tangible personal property or a taxable service must pay tax equal to the fair value of the property or service multiplied by the general sales tax rate. Reduced rate on mobile, modular or ready-to-move home 2(1.1) Despite subsection (1), the tax payable on the purchase of a mobile home, modular home or ready-to-move home purchased for use as a domestic residence in Manitoba is (a) the fair value of the home, excluding the fair value of any appliances, free-standing furniture or draperies purchased with the home multiplied by 4%; and (b) the fair value of any appliances, free-standing furniture or draperies purchased with the home multiplied by the general sales tax rate. Reduced rate for mixed uses of electricity 2(1.2) Despite subsection (1), the tax payable on the purchase of electricity is computed at the rate of 1.4% of its fair value if at least 80% of the electricity is used for (a) heating a dwelling unit (i) in which the purchaser resides, and (ii) at least 80% of which has the permanently installed capability of being fully heated by electricity; (b) heating or cooling a building at least 80% of which is used for the purposes referred to in clauses (a) and (b) of the definition "farm building" in subsection 1(1); or (c) drying grain in the course of farming. Reduced rate for mixed uses of piped gas 2(1.3) Subsection (1.2) applies to the purchase of piped gas as if the references in that subsection to "electricity" were read as "piped gas". Reduced rate for electricity used by oil well operators 2(1.4) Despite subsection (1), the tax rate applicable to the purchase of electricity is reduced to 20% of the general sales tax rate if the electricity is (a) purchased by an oil well operator; and (b) used by the operator for operating machinery and equipment at a completed well site for the production of oil or gas; and the minister has approved the use of the reduced rate. Qualifying manufacturer 2(1.5) For the purposes of subsections (1.7) to (1.11), a person is a qualifying manufacturer at a particular time if he or she is carrying on a manufacturing or processing business in Manitoba at that time and meets the following conditions in relation to the last fiscal year that ended before that time: (a) the total of the person's (i) cost of manufacturing and processing capital for the fiscal year, and (ii) cost of manufacturing and processing labour for the fiscal year, is more than 50% of the total of the person's (iii) cost of capital for the fiscal year, and (iv) cost of labour for the fiscal year; and (b) the person's revenue for the fiscal year from retail sales in Manitoba to individuals for their own use or consumption is less than 50% of the person's revenue for the year from all operations in Manitoba. How to determine costs 2(1.6) The costs referred to in clause (1.5)⁠(a) are to be determined in accordance with section 5202 of the Income Tax Regulations (Canada), with the following changes: (a) the references to "corporation" are to be read as "person"; (b) the references to "taxation year" are to be read as "fiscal year"; (c) the references to "Canada" in the following provisions are to be read as "Manitoba": (i) paragraph (c) of the definition "cost of capital", (ii) paragraph (d) of the definition "cost of labour", (iii) paragraphs (a) and (b) of the definition "qualified activities"; (d) the definition "cost of manufacturing and processing capital" is to be read without reference to "100/85 of"; (e) the definition "cost of manufacturing and processing labour" is to be read without reference to "100/75 of"; (f) the definition "qualified activities" is to be read as if the activity of extracting minerals from a mineral resource for processing were included, and the following activities were excluded: (i) scientific research and experimental development, (ii) activities of a person who in the fiscal year receives more than 50% of his or her funding directly or indirectly from the Government of Canada, the Government of Manitoba or a municipality, or from any combination of them. Reduced rate for electricity used in manufacturing or mining 2(1.7) Despite subsection (1), the tax rate applicable to the purchase of electricity is reduced to 20% of the general sales tax rate if the electricity is (a) purchased by a qualifying manufacturer; and (b) used by the qualifying manufacturer for operating manufacturing machinery or equipment the cost of which is included in the manufacturer's cost of manufacturing and processing capital under clause (1.5)⁠(a); and the minister has approved the use of the reduced rate. Minister may approve use of reduced rate 2(1.8) Upon application by an oil well operator or qualifying manufacturer, the minister may approve the use of the reduced rate under subsection (1.4) or (1.7). If reduced rate approved 2(1.9) If the minister approves the use of the reduced rate, (a) the minister must notify the vendor and the oil well operator or qualifying manufacturer that the reduced rate applies; (b) the reduced rate applies to the operator or manufacturer for each billing period beginning after the minister receives (i) the application, and (ii) any additional information that he or she requires to be satisfied that the operator or manufacturer qualifies for the reduced rate; and (c) if requested by the applicant, the minister may (i) apply the reduced rate to any billing period beginning within two years before the date that the minister received the application, if the minister is satisfied that the applicant would have qualified for the reduced rate if the application had been made before that billing period, and (ii) refund the difference between the tax that was paid and the tax that would have been payable for a prior billing period if the reduced rate had been applied to that billing period at the time that the tax was payable, or authorize the vendor to apply that difference as a credit toward the tax payable by the applicant for any other billing period. When reduced rate no longer applies 2(1.10) The reduced rate under subsection (1.4) or (1.7) ceases to apply to the person when he or she ceases to be an oil well operator or qualifying manufacturer. Notice of change 2(1.11) When a person to whom the reduced rate under subsection (1.4) or (1.7) applies ceases to qualify for the reduced rate, or ceases to use the electricity for the purpose that qualifies for the reduced rate, the person must immediately notify the minister and the vendor of that fact. Time for payment of tax 2(2) Subject to section 2.2, if the tangible personal property or taxable service is purchased from a vendor at a retail sale in the province, the tax is payable (a) in the case of tangible personal property other than electricity or piped gas, when it is purchased; or (b) in the case of a taxable service, electricity or piped gas, when the purchase price is paid or when it becomes payable, whichever is earlier. Tax on lease of tangible personal property 2(3) For the purposes of subsections (1), (1.1) and (2), where the tangible personal property is the subject of a lease, the tax is payable on the rental or other consideration payable from time to time for the use of the property leased, and shall be paid at the time each payment of the rental or other consideration is due. Tax payable in other circumstances 2(4) A purchaser other than (a) a purchaser who purchases tangible personal property or a taxable service at a retail sale in the province from a vendor; or (b) a purchaser as defined in subsection 22.1(1) who has paid the tax in accordance with section 22.2; shall without delay make a report to the minister containing such information as is prescribed in the regulations and shall pay the tax imposed by subsection (1) in the manner prescribed in the regulations. 2(4.1) [Repealed] S.M. 2010, c. 29, s. 47 . Deemed purchase 2(5) A person who (a) consumes, in Manitoba, tangible personal property that was (i) acquired by the person for resale, (ii) acquired or reacquired by the person because of his or her rights as a secured creditor, (iii) manufactured, processed or produced by the person in Manitoba or outside Manitoba, or (iv) purchased by the person outside of Manitoba; and (b) in relation to that property, is not otherwise a purchaser as defined in subsection 1(1); is deemed to be a purchaser of the property and is deemed to have purchased it at its fair value at a retail sale in Manitoba. For this purpose, if one person consumes property on behalf of, or at the expense of, another person, the other person is considered to consume it. Temporary use of vehicle by dealer 2(5.1) When a registered vehicle dealer, as defined in subsection 2.2(1), who, having acquired a vehicle exclusively for resale, temporarily uses it or allows it to be used for any purpose, other than for resale, while continuing to hold it for resale, (a) subsection (5) does not apply in respect of the temporary use; and (b) the dealer shall pay a tax, for each calendar month in which such a temporary use occurred, equal to the lesser of (i) 1/36th of the dealer's purchase price of the tangible personal property multiplied by the general sales tax rate, and (ii) $40 in the case of a new vehicle, or $20 in the case of a used vehicle. If tax is payable under this subsection for any month, the dealer must report and remit the tax in accordance with the regulations. Onus 2(5.2) A person who claims that subsection (5) does not apply in respect of a vehicle because of subsection (5.1) has the onus of proving that subsection (5.1) applies. Property brought into Manitoba for temporary use 2(5.3) A person who brings tangible personal property — other than a multijurisdictional vehicle, railway rolling stock to which subsection (5.4) applies or an aircraft — into Manitoba for temporary use in Manitoba for a total of six or more days in a calendar year may pay tax under subsection (5.3.1) in respect of its use in Manitoba if (a) the person (i) owned the property for more than 30 days before it was brought into Manitoba, or (ii) acquired the property by lease or rent; and (b) the person satisfies the minister that the property is expected to be used in Manitoba for a period of not more than 36 months. Calculation and payment of tax for temporary use 2(5.3.1) A person who has chosen to pay tax under this subsection in respect of property brought into Manitoba for temporary use in Manitoba (a) must pay the tax under subsection (1) in respect of the portion of the fair value of the property that is attributable to the cost of bringing the property into Manitoba or relocating it in Manitoba or of assembling or installing it in Manitoba, and is not required to pay the tax under that subsection in respect of the remaining portion (referred to in this subsection as the "untaxed amount") of the property's fair value; (b) must pay, for each calendar month in which the property is used by the person in Manitoba, a tax equal to the following amount multiplied by the general sales tax rate: (i) if the property is owned by the person, either (A) 1/36th of the untaxed amount, or (B) 1/1095th of the untaxed amount multiplied by the number of days on which the property is used during the month, or (ii) if the property is leased to or rented by the person, either (A) the amount of the monthly lease or rental payments or, if they are not payable monthly, the monthly equivalent of those payments, or (B) the amount of the daily lease or rental payments or, if they are not payable daily, the daily equivalent of those payments, multiplied by the number of days on which the property is used during the month; and (c) [repealed] S.M. 2013, c. 55, s. 41 ; (d) must report the use of the property and remit the tax in accordance with the regulations. Determining untaxed amount 2(5.3.1.1) For the purpose of subsection (5.3.1), (a) the untaxed amount referred to in that subsection (i) must be determined each time the property is brought into Manitoba for temporary use, and (ii) is the depreciated value of the property at the time it is brought into Manitoba as determined under clause (b); and (b) the depreciated value of a property at any time is either (i) the greater of (A) the price paid for the property, less 0.5% of that price for each month that the purchaser has owned the property, and (B) 20% of the price paid for the property, or (ii) the greater of (A) the current replacement cost for similar property, less 1% of that replacement cost for each month that the purchaser has owned the property, and (B) 20% of the replacement cost. Temporary use fewer than 6 days per year 2(5.3.1.2) Despite subsection (1), no tax is payable in respect of property brought into Manitoba for temporary use in Manitoba in any calendar year unless it is in Manitoba for a total of six or more days in that year. Opting out of monthly tax payments 2(5.3.2) A person who has chosen to pay tax under subsection (5.3.1) in respect of a property may opt out of paying tax under that subsection by paying to the minister, as a final payment on or before the 20th day of any month, the amount determined by the following formula: final payment = (T + I 1 ) − (T m + I 2 ) In this formula, T is the tax that, because of clause (5.3.1)⁠(a), was not payable under subsection (1) in respect of the property; I 1 is the amount of interest that would have accrued to the end of the immediately preceding month on the amount determined for T if it were a tax debt under The Tax Administration and Miscellaneous Taxes Act ; T m is the total of the tax payments made under clause (5.3.1)⁠(b) in respect of the property; I 2 is the equivalent of interest on the tax payments made under clause (5.3.1)⁠(b) to the end of the immediately preceding month, calculated using the same rate or rates of interest that are used in calculating the amount for I 1 . Temporary use — railway rolling stock 2(5.4) A railway company that is a common carrier normally entering into interprovincial or foreign trade may, instead of paying tax under subsection (1) on the purchase price or rental value of its railway rolling stock, pay tax on the rolling stock in accordance with the following formula: Tax = R × V × D 1 /D 2 In this formula, R is the general sales tax rate; V is the total of (a) the fair value of the railway rolling stock, including related repair parts and services, manufactured or purchased by the company in the reporting period, and (b) the amounts paid by the company in the reporting period, as rent or otherwise, for railway rolling stock under a rental or lease agreement; D 1 is the total distance travelled in Manitoba during the reporting period — or any other period approved by the minister — by the company's railway rolling stock; D 2 is the total distance travelled anywhere during the reporting period — or any other period approved by the minister — on standard gauge track by the company's railway rolling stock. Interpretation of "railway rolling stock" 2(5.5) For the purpose of subsection (5.4), a company's railway rolling stock includes all the railway rolling stock owned by the company — or rented or leased by it from others — regardless of where it is manufactured, purchased, rented, leased or operated. Report and payment of tax by railway company 2(5.6) A railway company that elects to pay tax under subsection (5.4) must remit the tax and report to the minister in accordance with the regulations. Temporary use — aircraft 2(5.7) A purchaser of an aircraft who establishes to the satisfaction of the minister that the aircraft is used for business purposes both inside and outside Manitoba may, instead of paying tax under subsection (1) on the fair value of the aircraft when it is purchased or brought into Manitoba, pay tax in respect of the aircraft and any related repair parts, additions and improvements in one of the following ways: (a) pay tax calculated in accordance with a formula that is acceptable to the director and takes into account the estimated proportion of the aircraft's flight time that will be spent flying in Manitoba; or (b) pay tax, for each calendar month in which the aircraft is temporarily used or situated in Manitoba, equal to the taxable value determined by the following formula multiplied by the general sales tax rate: taxable value = V × F In this formula, V is (i) in the case of an aircraft owned by the purchaser, 1/36 of the fair value of the aircraft, including any related repair parts, additions and improvements, or (ii) in the case of an aircraft leased to the purchaser, the amount of the monthly lease or rental payments or, if they are not payable monthly, the monthly equivalent of those payments, plus the fair value of any related repair parts, additions and improvements paid for by the purchaser in addition to the lease or rental payments;

F is a fraction (i) the numerator of which is the number of hours that the aircraft was flown in Manitoba that month on trips that originated or ended in Manitoba or included a stopover in Manitoba for any purpose other than or in addition to refuelling, and (ii) the denominator of which is the total number of hours that the aircraft was flown that month, unless the aircraft was not flown in that month, in which case F is 1. Tax payable under clause (a) or (b) must be remitted in accordance with the regulations. Opting out of monthly tax payments 2(5.8) A person who has chosen to pay tax under clause (5.7)⁠(b) in respect of an aircraft may opt out of paying tax under that clause by paying to the minister, as a final payment on or before the 20th day of any month, the amount determined by the following formula: final payment = (T + I 1 ) − (T m + I 2 ) In this formula, T is the tax that would otherwise have been payable under subsection (1) in respect of the property; I 1 is the amount of interest that would have accrued to the end of the immediately preceding month on the amount determined for T if it were a tax debt under The Tax Administration and Miscellaneous Taxes Act ; T m is the total of the monthly tax payments made under clause (5.7)⁠(b) in respect of the property; I 2 is the equivalent of interest on the monthly tax payments made under clause (5.7)⁠(b) to the end of the immediately preceding month, calculated using the same rate or rates of interest that are used in calculating the amount for I 1 . Retail sale out of province 2(6) Every retail sale to a purchaser in the province by a person who is not resident within the province, or carrying on business within the province, shall be deemed to be a retail sale in the province for the purposes of applying the tax under this section. Tax on separate sales 2(7) The tax shall be computed separately on every retail sale, and shall be computed to the nearest cent, and every fraction of less than 1/2¢ shall not be counted and every fraction of 1/2¢ or more shall be counted as 1¢, but where, on the same occasion, or as part of one transaction, several items of tangible personal property or of taxable service are purchased, the total of the purchases shall be deemed to have been made at one retail sale for the purposes of this Act, except that in this subsection the expression "part of one transaction" does not include a retail sale of several articles or items of service from different departments of the same vendor. Payment and refunding of tax where sale not retail sale 2(8) Where a vendor sells tangible personal property, or a taxable service in the province to a person (a) who does not have an RST number; and (b) who alleges that he is not acquiring the property or receiving the service at a retail sale; the vendor shall require that person to pay the tax, but if the person satisfies the minister that the sale was not a retail sale, the minister shall refund the amount of the tax payable in respect of the sale to that person. Trade-ins 2(9) Where tangible personal property in Manitoba of the same general kind is received and accepted at the time of sale by a vendor on account of the price of other tangible personal property sold, the purchaser shall pay the tax under this section computed on the difference between the fair value of the property sold and the credit allowed for the tangible personal property received and accepted in trade on account of the purchase price. No credit for trade-in of interjurisdictional vehicle 2(9.1) Subsection (9) does not apply where the property accepted by the vendor in trade is a vehicle that is or has been registered for interjurisdictional commercial purposes and on which tax has not been paid under this section by the purchaser. Trade-in not acquired at a retail sale 2(9.2) Subsection (9) does not apply to property accepted from a purchaser in trade if the purchaser did not acquire the property at a retail sale. Tax on coin-operated telephone call 2(10) Despite subsection (1), the tax on the purchase price paid through a coin-operated telephone for a single voice connection is 5¢ for every 70¢, or fraction of 70¢, by which the purchase price exceeds 45¢. 2(11) [Repealed] S.M. 1990-91, c. 13, s. 13. 2(12) and (13) [Repealed] S.M. 2006, c. 24, s. 68 . 2(14) [Repealed] S.M. 2004, c. 43, s. 85 . 2(15) [Repealed] S.M. 2006, c. 24, s. 68 . 2(16) [Repealed] S.M. 2004, c. 43, s. 85 . 2(17) [Repealed] S.M. 2012, c. 1, s. 58 . 2(18) [Repealed] S.M. 2010, c. 29, s. 47 . R.S.M. 1987 Supp., c. 32, s. 5 to 7; S.M. 1988-89, c. 13, s. 39 ; S.M. 1990-91, c. 13, s. 13 ; S.M. 1991-92, c. 31, s. 22 ; S.M. 1993, c. 46, s. 68 ; S.M. 1994, c. 23, s. 31 ; S.M. 1995, c. 30, s. 20 ; S.M. 1998, c. 30, s. 51 ; S.M. 2001, c. 41, s. 34 ; S.M. 2002, c. 19, s. 49 ; S.M. 2003, c. 4, s. 79 ; S.M. 2004, c. 43, s. 85 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2006, c. 24, s. 68 ; S.M. 2007, c. 6, s. 64 ; S.M. 2008, c. 3, s. 59 ; S.M. 2009, c. 26, s. 52 ; S.M. 2010, c. 29, s. 47 ; S.M. 2011, c. 41, s. 41 ; S.M. 2012, c. 1, s. 58 ; S.M. 2013, c. 36, s. 2 ; S.M. 2013, c. 55, s. 41 ; S.M. 2015, c. 40, s. 36 ; S.M. 2016, c. 10, s. 20 ; S.M. 2017, c. 40, s. 56 ; S.M. 2020, c. 21, s. 56 ; S.M. 2024, c. 35, s. 52 ; S.M. 2025, c. 48, s. 38 ; S.M. 2026, c. 44, s. 16 . 2.1 [Repealed] S.M. 1992, c. 52, s. 54 ; S.M. 1993, c. 46, s. 69 and 100 (as amended by S.M. 1994, c. 23, s. 40 ). Definitions 2.2(1) The following definitions apply in this section. "average wholesale price" , in relation to a motor vehicle or off-road vehicle, means (a) the average wholesale price for such a vehicle determined in a manner authorized by the minister; or (b) the average wholesale price for such a vehicle as estimated by the director, if the minister has not authorized a manner of determining the average wholesale price for such a vehicle. (« prix de gros moyen ») "in approved form" means in a form approved by the minister or the director. (« formule approuvée ») "market value" of a motor vehicle or off-road vehicle means the greater of its purchase price and its appraised value as set out in an appraisal report that is (a) prepared and certified, in approved form, by a registered vehicle dealer who regularly deals in that type of vehicle or by an employee of an appraisal firm who is qualified to appraise that type of vehicle; and (b) provided by the purchaser to MPI or the MPI agent registering the vehicle. (« valeur marchande ») "motor vehicle" means a motor vehicle as defined in The Highway Traffic Act . (« véhicule automobile ») "MPI" means The Manitoba Public Insurance Corporation. (« SAP ») "registered vehicle dealer" means a person with an RST number who carries on business in Manitoba or outside Manitoba as (a) a dealer as defined in subsection 1(1) of The Drivers and Vehicles Act who, (i) if the business is carried on in Manitoba, holds a valid dealer permit issued under Part 7 of that Act, or (ii) if the business is carried on in a jurisdiction outside Manitoba, is authorized under the law of that jurisdiction to carry on business as a vehicle dealer; or (b) an off-road vehicle dealer as defined in section 69 of The Drivers and Vehicles Act . (« commerçant de véhicules inscrit ») "unregistered vehicle dealer" means a person who does not have an RST number and would, but for that fact, be a registered vehicle dealer. (« commerçant de véhicules non inscrit ») Application 2.2(2) This section applies to the purchase or other acquisition of a motor vehicle, trailer or off-road vehicle only if (a) the motor vehicle, trailer or off-road vehicle is required to be registered under The Drivers and Vehicles Act ; and (b) tax in respect of the purchase or other acquisition has not been paid to a registered vehicle dealer. This section does not relieve a registered vehicle dealer of the vendor's duty under subsection 9(2) to collect and remit the tax payable on the purchase of the vehicle. Tax payable to MPI or agent at time of registration 2.2(3) The tax payable in respect of the purchase or other acquisition of the motor vehicle, trailer or off-road vehicle is payable to MPI or to the MPI agent when the vehicle or trailer is registered. Duties of MPI 2.2(4) MPI must (a) ensure that the tax payable to it or to its agent under this section is collected; and (b) file returns with the director and remit the tax to the minister as a vendor in accordance with the regulations. Fair value for computing tax payable 2.2(5) Subject to subsections (5.1) and (5.2), for the purpose of subsection 2(1), (a) the fair value of a motor vehicle or off-road vehicle is its purchase price unless the purchase price is nil or the vehicle has an average wholesale price of $1,000 or more, in which case the fair value is (i) the greater of its purchase price and its average wholesale price, or (ii) its market value, if MPI or its agent is satisfied, based on the appraisal report provided by the purchaser, that its market value is less than its average wholesale price because of severe damage or excessive use; (b) [repealed] S.M. 2021, c. 61, s. 21 . Trade-ins 2.2(5.1) Subsection (5) does not apply to the purchase or other acquisition of a motor vehicle or off-road vehicle to which subsection 2(9) applies. Fair value — purchase from unregistered vehicle dealer 2.2(5.2) For the purpose of this section, when a motor vehicle or off-road vehicle is purchased from an unregistered vehicle dealer, its fair value is (a) its purchase price; or (b) if subsection 2(9) would apply to the purchase if the dealer were a vendor, the amount on which tax would be payable because of that provision. Claiming a tax exemption 2.2(6) To claim an exemption under clause 3(1)⁠(y) or any of subsections 3(18) to (18.5) from the tax payable at the time of registering a motor vehicle, trailer or off-road vehicle, the purchaser must provide to MPI or an MPI agent, at the time of registration, (a) a completed exemption claim form, in approved form; and (b) any other information that the director requires MPI to obtain from the purchaser in support of the claim. Claiming vehicle not acquired on a sale 2.2(7) A person claiming that no tax is payable at the time of registering a motor vehicle, trailer or off-road vehicle because it was not acquired by the person by way of a sale as defined in subsection 1(1) must provide to MPI or an MPI agent, at the time of registration, (a) a completed claim form, in approved form; and (b) any other information that the director requires MPI or its agent to obtain from the person in support of the claim. Diplomat with RST number 2.2(8) An official to whom an RST number has been issued under subsection 5(6) may present the RST number to MPI or an MPI agent and register a motor vehicle, trailer or off-road vehicle without paying tax under this Act. Tax reduction for motor vehicle 2.2(9) If the person who is registering a motor vehicle sold another motor vehicle within six months of purchasing the one being registered, MPI or the MPI agent registering the purchased vehicle may, at the time of registration, reduce the tax otherwise payable to it in respect of the purchased vehicle by the amount equal to the lesser of (a) the tax otherwise payable on the purchased vehicle; and (b) [repealed] S.M. 2017, c. 40, s. 57 ; (c) the sale price of the sold vehicle multiplied by the general sales tax rate in effect at the time that the tax on the purchased vehicle becomes payable; but only if (d) neither the tax on the purchased vehicle nor the tax on the sold vehicle is subject to proration under this Act based on the use of the vehicle for interjurisdictional commercial purposes; (e) the purchased vehicle is registered within two years after the date of purchase; (f) any tax payable by the person in respect of the sold vehicle, or that would be payable if the person were to register the vehicle, has been paid; and (g) the sold vehicle was not acquired by the person as a gift from a family member of the person less than one year before it was sold. Rules for subsection (9) 2.2(10) For the purpose of subsection (9), (a) the sold vehicle is considered to have been sold on the date that title to that vehicle was transferred to the buyer of that vehicle, and the purchased vehicle is considered to have been purchased on the date that title to that vehicle was transferred to the person registering it; (b) "purchasing", "purchased" and "sold" do not include "leasing" or "leased"; and (c) [repealed]  S.M. 2017, c. 40, s. 57 ; (d) "sale price of the sold vehicle" means (i) in the case of a motor vehicle, its average wholesale price when it was sold, if that amount is greater than the actual selling price and the person selling the vehicle, at the time that they purchased it, paid tax on its average wholesale price in accordance with this section, (ii) [repealed] S.M. 2021, c. 61, s. 21 . 2.2(11) [Repealed] S.M. 2020, c. 21, s. 57 . S.M. 1993, c. 46, s. 69 ; S.M. 1998, c. 30, s. 52 ; S.M. 2003, c. 4, s. 80 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2006, c. 24, s. 69 ; S.M. 2007, c. 6, s. 65 ; S.M. 2009, c. 26, s. 53 ; S.M. 2010, c. 29, s. 48 ; S.M. 2011, c. 41, s. 42 ; S.M. 2013, c. 36, s. 2 ; S.M. 2013, c. 55, s. 42 ; S.M. 2015, c. 40, s. 37 ; S.M. 2016, c. 10, s. 21 ; S.M. 2017, c. 40, s. 57 ; S.M. 2020, c. 21, s. 57 ; S.M. 2021, c. 61, s. 21 . Definitions 2.3(1) In this section, "acquisition date" , in respect of a vehicle, means the date on which the vehicle is purchased or, in the case of a leased vehicle, the date on which the lessee first becomes entitled, under the lease, to have access to the vehicle; (« date d'acquisition ») "acquisition year" , in respect of a vehicle, means the calendar year in which the vehicle is purchased or, in the case of a leased vehicle, the calendar year in which the lessee first becomes entitled, under the lease, to have access to the vehicle; (« année d'acquisition ») "bus" means a vehicle designed to carry more than 10 persons; (« autobus ») "calculation year"  means the period beginning on July 1 and ending on the following June 30, or any other period prescribed in the regulations for the purpose of this definition; (« année du calcul ») "fleet registration date" , in respect of vehicles registered in a calendar year as part of a fleet, means the first day in that calendar year that fleet vehicles are registered as such; (« date d'immatriculation du parc ») "fleet registration year" , in respect of vehicles registered as part of a fleet, means the period beginning on a fleet registration date for the fleet vehicles and ending on the day before the anniversary of that registration date; (« année d'immatriculation du parc ») "registration date"  means, (a) in respect of a vehicle that is not registered as part of a fleet, the day on which the vehicle is registered, or (b) in respect of a vehicle that is registered as part of a fleet, the fleet registration date; (« date d'immatriculation ») "repair parts" , in relation to a multijurisdictional vehicle or a trailer used with such a vehicle, means (a) replacement parts that are designed and manufactured specifically for that type of vehicle or trailer and cannot be used for any other purpose, and (b) parts purchased as part of a repair work order for the vehicle or trailer, but does not include optional accessories that are not included in the purchase price of the vehicle or trailer; (« pièces de rechange ») "travel ratio"  means (a) for a vehicle that is not registered as part of a fleet, (i) if the vehicle was not, for at least 90 days during the calculation year preceding the vehicle's registration date, a multijurisdictional vehicle, the ratio of (A) a reasonable estimate of the distance that the vehicle will travel in the province during the vehicle registration year, and (B) a reasonable estimate of the total distance that the vehicle will travel in the vehicle registration year, or (ii) if the vehicle was, for at least 90 days during the calculation year preceding the vehicle's registration date, a multijurisdictional vehicle, the ratio of (A) the distance travelled in the province by that vehicle in the period beginning on the day in that calculation year that it became a multijurisdictional vehicle or on the first day of the calculation year, whichever is later, and ending on the last day of the calculation year, and (B) the total distance travelled by that vehicle during that same period, or (b) for a vehicle that is registered as part of a fleet, (i) if none of the vehicles in the fleet, while part of that fleet, were, for at least 90 days during the calculation year preceding the fleet registration date, multijurisdictional vehicles, the ratio of (A) a reasonable estimate of the distance that the multijurisdictional vehicles in the fleet will travel in the province during the fleet registration year, and (B) a reasonable estimate of the total distance that the multijurisdictional vehicles in the fleet will travel in the fleet registration year, or (ii) if one or more of the vehicles in the fleet, while part of that fleet, were, for at least 90 days during the calculation year preceding the fleet registration date, multijurisdictional vehicles, the ratio of (A) the distance travelled in the province by the multijurisdictional vehicles of the fleet in the period beginning on the first day in that calculation year that a vehicle in the fleet became a multijurisdictional vehicle or on the first day of the calculation year, whichever is later, and ending on the last day of the calculation year, and (B) the total distance travelled by the multijurisdictional vehicles of the fleet during that same period; (« ratio de la distance ») "vehicle" does not include a trailer; (« véhicule ») "vehicle registration year" , in relation to the registration of a vehicle, means the period beginning on the effective date of the registration and ending on the expiry date of the registration as determined at the time of registration; (« année d'immatriculation du véhicule ») "vehicle taxable value" , in relation to a vehicle, means the greater of (a) its purchase price as set out in the purchase or lease agreement, and (b) its fair market value on its acquisition date as determined by the director, and includes any capital expenditure made to the vehicle after its acquisition date. (« valeur imposable du véhicule ») Tax payable on multijurisdictional vehicle 2.3(2) A person who registers a multijurisdictional vehicle, as part of a fleet or otherwise, must pay tax in accordance with this section for the vehicle registration year (a) when registering the vehicle; or (b) if the vehicle is registered outside of Manitoba and the tax is not paid at the time of registration, when the vehicle first enters Manitoba in that year. 2.3(2.1) and (2.2) [Repealed] S.M. 2006, c. 24, s. 70 . 2.3(3) [Repealed] S.M. 2015, c. 40, s. 38 . Interpretation of subsection (2) 2.3(4) For greater certainty, payment of tax in respect of a vehicle for a vehicle registration year under subsection (2) includes payment of tax in respect of (a) any trailer used with the vehicle while the trailer is used for interjurisdictional commercial purposes; and (b) repair parts for the vehicle or for a trailer mentioned in clause (a), while the vehicle or trailer is used for interjurisdictional commercial purposes. Tax rate 2.3(5) The rate of tax payable under subsection (2) in respect of a vehicle in a class indicated at the head of a column in the following table shall, in each calendar year in which the tax is payable in respect of the vehicle, be the tax rate shown opposite that calendar year in the column or such lesser rate as may be prescribed in the regulations for the class of vehicles. Calendar Year Tax Rate For Vehicle other than a Bus Tax Rate For Bus the acquisition year 3.294% 2.059% the calendar year following the acquisition year 2.646% 1.654% the second calendar year following the acquisition year 2.177% 1.360% the third calendar year following the acquisition year 1.838% 1.148% the fourth calendar year following the acquisition year 1.597% .998% the fifth calendar year following the acquisition year 1.577% .985% the sixth calendar year following the acquisition year 1.509% .943% the seventh calendar year following the acquisition year 1.486% .928% the eighth calendar year following the acquisition year 1.497% .935% the ninth and subsequent calendar years following the acquisition year 1.533% .958% 2.3(5.1) [Repealed] S.M. 2026, c. 44, s. 17 . Tax calculation 2.3(6) The tax payable for a vehicle registration year under subsection (2) in respect of a vehicle shall be calculated in accordance with the following formula: TX = TV × R × TR × T In this formula, TX is the amount of tax payable; TV is the vehicle taxable value; R is the tax rate for that year as determined under subsection (5); TR is the travel ratio for the vehicle; T is the number of whole or partial calendar months left in the vehicle registration year at the time that the vehicle is registered divided by 12. Tax adjustment where travel ratio estimated for vehicle 2.3(7) Where the actual distance a vehicle referred to in subclause (a)⁠(i) of the definition of "travel ratio" in subsection (1) travels in the province during a vehicle registration year and the actual total distance the vehicle travels during that vehicle registration year results in a different travel ratio from the ratio estimated under that subclause, the tax payable under subsection (2) in relation to the vehicle shall be adjusted accordingly at the end of the vehicle registration year. Tax adjustment where travel ratio estimated for vehicle fleet 2.3(8) Where the actual distance the vehicles in a fleet of vehicles referred to in subclause (b)⁠(i) of the definition of "travel ratio" in subsection (1) travel in the province during a fleet registration year and the actual total distance the vehicles of the fleet travel during that fleet registration year results in a different travel ratio from the ratio estimated under that subclause, the tax payable under subsection (2) in relation to a vehicle of that fleet shall be adjusted accordingly at the end of the fleet registration year. Other persons liable for tax payment 2.3(9) If tax is payable by a person under subsection (2) in respect of a vehicle for a vehicle registration year, any other person who had management of or the right to determine the utilization of the vehicle while it was in the province during the vehicle registration year is jointly and severally liable with any other person liable for that tax. Recovery of amount paid under subsection (9) 2.3(9.1) A person who pays an amount as tax under subsection (9) on behalf of another person who is liable, otherwise than because of that subsection, to pay the tax is entitled to recover that amount as a debt owing to him or her by the other person. Credit for tax previously paid 2.3(10) The minister, on application and on receipt of evidence satisfactory to the minister, may provide a credit, calculated in accordance with the regulations, to a person who registers a vehicle for interjurisdictional commercial purposes if (a) the vehicle is so registered within five years after its acquisition date; and (b) the person had previously paid tax on the purchase price of the vehicle under section 2 and the tax was not refunded under subsection (10.1). Refund of tax previously paid 2.3(10.1) The minister may, on application by a purchaser, refund the tax paid by the purchaser under section 2 in respect of the purchase of a vehicle if the minister is satisfied, based on documentary evidence provided by the purchaser, that the purchaser registered the vehicle for interjurisdictional commercial purposes within 30 days after the date of purchase. 2.3(11) [Repealed] S.M. 2001, c. 41, s. 35 . Vehicle ceasing to be part of fleet 2.3(12) When a vehicle ceases to be registered as part of a fleet before the end of the fleet registration year, the minister may provide a credit or refund in accordance with the regulations for a portion of the tax paid under subsection (2) in respect of the vehicle for that year. Tax on vehicle transferred to intraprovincial use etc. 2.3(13) Where a vehicle in respect of which tax has been paid under subsection (2) or a trailer used with the vehicle while the vehicle was used for interjurisdictional commercial purposes is subsequently registered for use solely within the province or otherwise ceases to be used for interjurisdictional commercial purposes, (a) the owner or lessee shall, on registration or in accordance with subsection 2(4) without delay after the vehicle ceases to be used for interjurisdictional commercial purposes, pay tax equal to the total of the following amounts multiplied by the general sales tax rate: (i) the depreciated value of the vehicle or trailer determined in accordance with the regulations, (ii) the fair value of repair parts that are purchased for use in, but have not been installed in, the vehicle or trailer; and (b) the minister, on application and on receipt of evidence satisfactory to the minister, shall provide to the person a credit in respect of tax paid under subsection (2) against the tax payable under subclause (a)⁠(i), which credit shall be calculated and provided in accordance with the regulations. 2.3(14) [Repealed] S.M. 2000, c. 39, s. 86 . Tax refund or credit 2.3(15) When an amount is to be refunded or credited under this section, it is to be refunded or credited in accordance with the regulations. 2.3(16) [Repealed] S.M. 2008, c. 3, s. 60 . S.M. 1996, c. 66, s. 18 ; S.M. 2000, c. 39, s. 86 ; S.M. 2001, c. 41, s. 35 ; S.M. 2002, c. 19, s. 50 ; S.M. 2003, c. 4, s. 81 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2006, c. 24, s. 70 ; S.M. 2007, c. 6, s. 66 ; S.M. 2008, c. 3, s. 60 ; S.M. 2009, c. 26, s. 54 ; S.M. 2012, c. 1, s. 59 ; S.M. 2013, c. 36, s. 2 ; S.M. 2015, c. 40, s. 38 ; S.M. 2017, c. 40, s. 58 ; S.M. 2018, c. 34, s. 23 ; S.M. 2020, c. 21, s. 58 ; S.M. 2026, c. 44, s. 17 . Definitions 2.4(1) The following definitions apply in this section. "non-returnable packaging" means packaging other than returnable packaging. (« emballage à usage unique ») "packaging" means containers, pallets and other packing and wrapping materials used for providing tangible personal property or a service. (« emballage ») "returnable packaging" means packaging that is capable of being returned and re-used as packaging. (« emballage récupérable ») Tax on returnable packaging 2.4(2) Tax under section 2 on a purchase of returnable packaging is payable by the person who purchases it for providing tangible personal property or a service, and not by the recipient of the property or service, if (a) the packaging is subject to a deposit, credit, penalty or replacement charge to encourage its return for re-use as packaging; (b) the person retains an interest in the packaging after the sale of the property or service; (c) the packaging, or similar packaging, is required to be returned to the person after the sale of the property or service; or (d) the property or service is provided in a jurisdiction where the packaging is subject to a regulatory or contractual scheme to recover the packaging for re-use by the person or by other participants in the scheme. Tax on non-returnable packaging 2.4(3) Tax is payable under section 2 on the purchase of non-returnable packaging by a vendor unless it is to be used as packaging for tangible personal property or a service to be sold by the vendor and will be transferred to the person to whom the property or service is sold. Use of returnable packaging inside and outside Manitoba 2.4(4) A vendor who purchases returnable packaging for use both inside and outside Manitoba may, instead of paying tax under section 2, pay for each reporting period, in accordance with the regulations, the tax calculated in accordance with a formula that is acceptable to the director and takes into account the extent to which the packaging is used inside and outside Manitoba. No tax on labels, etc. 2.4(5) No tax is payable by a vendor on the purchase of a label, name plate, price tag or shipping tag to be affixed to (a) non-returnable packaging or to the property to be sold; or (b) returnable packaging, if it is necessary to affix a new label, name plate or price or shipping tag when the packaging is re-used. S.M. 2006, c. 24, s. 71 ; S.M. 2007, c. 6, s. 67 ; S.M. 2009, c. 26, s. 55 ; S.M. 2017, c. 40, s. 59 . Tax Exemptions for Tangible Personal Property Exempt tangible personal property 3(1) Notwithstanding section 2, no tax is payable under this Act in respect of the following classes of tangible personal property: (a) [repealed] S.M. 2026, c. 44, s. 18 ; (b) [repealed] S.M. 1993, c. 46, s. 70 ; (b.1) protective helmets for cycling that meet the standards prescribed under The Highway Traffic Act ; (c) children's clothes, as defined in the regulations, and children's footwear, as defined in the regulations, but not including any item of clothes or footwear where the sale price of the item is more than $150; (c.1) tampons, sanitary napkins, menstrual cups and other similar feminine hygiene products; (c.2) the following items for use with children under 24 months of age: (i) items designed for nursing, (ii) items designed for feeding, bathing and grooming, (iii) pacifiers, soothers and teething rings, (iv) strollers, carriers and related accessories, (v) furniture and related accessories designed to be used exclusively by children under 24 months of age, but not including toys, mobiles and mirrors, (vi) thermometers and related accessories; (c.3) breast pumps and accessories; (c.4) items designed for toilet training children, including diapers used by children, and items designed for changing children's diapers, but not including diaper bags, pails or pail liners; (c.5) child safety items, including restraint systems used in vehicles; (d) natural water, including water that has been treated in the interests of public health, except as prescribed in the regulations; (e) drugs or substances the supply of which is a zero-rated supply under Part I of Schedule VI of the Excise Tax Act (Canada) when purchased for human use; (e.1) subject to the regulations, drugs and medicines for livestock and farm horses; (e.2) the following forms of nicotine replacement therapy products designed to assist a person to quit smoking: (i) patches, (ii) gum, (iii) lozenges, (iv) sprays; (e.3) vitamins or multivitamins formulated and sold for human use during the prenatal period; (f) dental appliances, if purchased in accordance with an order of a dentist; (f.1) optical appliances, if purchased in accordance with an order of an optometrist or physician, and clip-on sunglasses if they are included in the purchase price of eyeglasses exempt under this clause; (g) artificial limbs, orthopaedic appliances, hearing aids and dentures, when purchased for human use; (h) tangible personal property, other than a vehicle or off-road vehicle, that is designed solely for use by disabled persons; (i) farm implements and farm machinery as defined in the regulations, and repair parts for such implements and machinery, but not including any vehicle required to be registered under The Drivers and Vehicles Act or repair parts therefor; (j) agricultural feeds; (k) plants of a kind which, or the products of which, ordinarily constitute food or drink for human consumption or feed of the kinds mentioned in clause (j), and seeds, tubers, bulbs, corms, and rhizomes, used to raise plants of that kind; (k.1) cannabis, as defined in the Cannabis Act (Canada), but not including (i) cannabis that is purchased for medical purposes under the authority of applicable federal law, or (ii) industrial hemp, as defined in section 1 of the Industrial Hemp Regulations , SOR/2018-145; (l) livestock; (m) chemical products, as defined in the regulations, when at least 80% of the product is purchased and used in farming; (m.1) non-chemical products, as defined in the regulations, ordinarily used in agriculture or horticulture; (n) binder twine, baler twine and baler wire; (o) barbed wire, farm, hog, sheep and poultry fence, when purchased for farm use; (o.1) a granary purchased by a farmer if 80% of the floor area is designed and used for the storage of grain; (o.2) a fertilizer storage bin purchased by a farmer for farm use; (p) commercial fishing boats, fishing nets, and other apparatus used for commercial fishing, and repair parts for such boats, nets or other apparatus, where acquired for use solely for commercial fishing by a person holding a commercial fishing licence issued under the Fisheries Act (Canada); (q) [repealed] S.M. 1993, c. 46, s. 70 ; (q.1) student yearbooks; (r) books; (r.1) newspapers and magazines that are provided to the public without charge; (s) legal tender made by or for the Royal Mint of Canada but not including any such legal tender that is purchased for a price greater than the face value thereof; (t) legal tender of a foreign country when purchased at a price not exceeding the price determined in accordance with the current rates of exchange for that legal tender; (t.1) a commemorative coin that, in the minister's opinion, is being used as currency in a specified geographic area and is sold at a price not exceeding the face value stated on the coin; (t.2) a bar, ingot, coin or wafer that is composed of gold, silver or platinum and that is refined to a purity level of at least (i) 99.5% in the case of gold and platinum, and (ii) 99.9% in the case of silver; (u) uncancelled postage stamps and uncancelled federal and provincial revenue stamps valid for transportation of mail or for revenue purposes where the purchase price does not exceed their face value or the applicable lettermail rate at the time of purchase; (v) [repealed] S.M. 2012, c. 1, s. 61 ; (v.1) non-returnable materials purchased by a vendor and used to protect or stabilize tangible personal property during transportation, commonly known as dunnage; (w) a catalyst or direct agent; (w.1) the following items when purchased for use in manufacturing a product for sale: (i) a carbon electrode, (ii) a coolant or oil or other lubricant, if used as a cutting aid, (iii) a die, jig, mould or pattern, (iv) a spray, dressing or release agent for a mould, including a silicon release agent for baking, (v) items, other than depreciable property, that (A) are consumed exclusively in manufacturing printed materials, and (B) in the printing process, come into direct contact with the ink or other material that prints or with the paper or other material being printed upon, (vi) [repealed] S.M. 2011, c. 41, s. 43 , (vii) rolling mill rolls, (viii) press rolls used to produce paper in a pulp and paper mill, (ix) refractory bricks and liners for kilns, (x) water treatment chemicals, (xi) kiln strips used in drying lumber; (w.2) a chemical or other material purchased for incorporation into crude oil or gas to stimulate or increase crude oil or gas production or to remove contaminants from the oil or gas; (w.3) agricultural lime purchased for use in restoring farm land; (w.4) the following items when purchased for use in manufacturing a product for sale or in providing a taxable service: (i) laser or plasma nozzles, (i.1) welding tips and nozzles, (ii) a protective material, such as masking tape or kraft paper, if the material is to be applied to the product for its protection during painting; (w.5) the following items when purchased for use in processing a product for sale: (i) flour milling rollers, (ii) screens; (x) tangible personal property delivered by the seller outside the province, or shipped by the seller by common carrier for delivery outside the province, including ship stores delivered to commercial vessels that normally operate in extra-territorial waters; (y) settlers' effects as defined in the regulation; (z) used clothing, including footwear, having a fair value of $100. or less; (aa) [repealed] S.M. 2004, c. 43, s. 86 ; (bb) the following items if they are purchased for domestic use and have a fair value of $100 or less: (i) used furniture, (ii) other used household items; (cc) biomass materials (other than charcoal products) consisting only of wood, wheat, flax, oats, barley, sunflower, hemp or corn, if they are purchased for use as fuel for heating, cooking or producing electricity; (cc.1) [repealed] S.M. 2011, c. 41, s. 43 ; (dd) farm horses; (ee) and (ff) [repealed] S.M. 1993, c. 46, s. 70 ; (gg) [repealed] S.M. 1992, c. 52, s. 55 ; (hh) containers purchased by (i) a farmer for transporting agricultural products produced by him or her, or (ii) a fisher for transporting fish or fish products caught or produced by him or her; (hh.1) containers purchased by (i) a farmers' co-operative, or a similar organization, for transporting agricultural products produced by its members, or (ii) a fishers' co-operative, or a similar organization, for transporting the fish or fish products caught or produced by its members; (ii) fire trucks and firefighting and rescue equipment installed or carried on fire trucks, including oxygen purchased for use by firefighters in the course of their rescue operations, but not including protective gear worn by firefighters; (jj) the following items when purchased for flood prevention or control: (i) bags to be used as sandbags, and ties for such bags, (ii) flood tubes and cage flood barriers, (iii) sandbag filling machines, (iv) polyethylene membranes; (kk) and (ll) [repealed] S.M. 1993, c. 46, s. 70 ; (mm) ambulances; (nn) subject to the regulations, traps, snares, pelt stretchers and other apparatus that, in the opinion of the minister, are used directly and exclusively in commercial trapping of fur bearing animals, where purchased for use solely for commercial trapping by a person holding a licence or permit for the purpose issued under The Wildlife Act ; (oo) [repealed] S.M. 1993, c. 46, s. 70 ; (pp) [repealed] R.S.M. 1987 Supp., c. 32, s. 9 ; (qq) to (uu) [repealed] S.M. 1993, c. 46, s. 70 ; (vv) the following diabetic supplies: (i) hypodermic needles and syringes, insulin infusion pumps and carrying pouches designed solely for these devices, (ii) lancets and lancing devices, (iii) blood glucose monitors and meters, including control solutions and replacement batteries designed solely for these devices; (ww) self-administered blood-sugar, blood ketone, urinary-sugar and urinary-ketone testing strips, reagents and tablets; (xx) drill bits and explosive materials purchased and used for exploration for minerals as defined in The Mining Tax Act or development activities directly related to mining for minerals as defined in that Act; (xx.1) the following items when purchased for use by the purchaser in mining or processing minerals for sale as a mineral product: (i) anode bags, bearing centres and side strips for anodes and cathodes, cathode boxes, spacers used on electrolytic tanks, refinery bus bars for electrolytic tanks, and mother sheets, (ii) the apex, vortex and liner used in a cyclone, (iii) blast hole liners, (iv) carbon electrodes and related casings and rings for furnaces, cottrell rods, dross rakes, furnace pokers, ladle lips, lancing pipe, roaster rabbles and tuyere pipes and punchers, (v) clay and lubricants used as matt plugs, (vi) crusher jaws, crusher plates, crusher liners, crusher mantels, grizzly decks, jeffry crusher hammers used in the separation of ore, (vii) flotation rotors and stators, launder liners and launder tips, (viii) lifter bars used in rod mills, (ix) reagents used in processing, (x) rockbolts, resins, resin retainers, expansion shells, shotcrete, wiremesh, washers, rockbolt straps, and wire rope for rockbolting, (xi) spray paint used in outlining the ore body, (xii) timber, burlap, polyethylene tarps, sand and cement used within a mine, (xiii) drill bits for cutting holes to insert explosives in ore that is extracted for further processing, (xiv) explosives and explosive accessories for breaking ore that is extracted for further processing; (yy) a manure slurry tank or a liner for a manure lagoon, if (i) it is used directly in the farming production of livestock, and (ii) the purchaser provides to the seller a signed statement certifying that the tank or liner will be used by the purchaser directly in the farming production of livestock; (zz) the following items when purchased directly by a municipality or local government district for its own use: (i) sand, (ii) gravel, (iii) a mixture of sand and salt containing at least 80% sand, (iv) recycled asphalt, (v) shredded tires; (aaa) [repealed] S.M. 2007, c. 6, s. 68 ; (bbb) [repealed] S.M. 2013, c. 55, s. 43 ; (ccc) water-softener salt when purchased by a municipality or local government district for mixing with water for its own use or for the sale of water to its residents; (ddd) an exhibit purchased or otherwise acquired by a not-for-profit museum or art gallery (i) whose primary undertaking is to serve Manitobans by exhibiting its collections to the public during regular hours, and (ii) whose revenue from donations and from grants or funding from public bodies is more than 50% of its total revenue. "Used" defined 3(2) For the purpose of clauses (1)⁠(z) and (bb), "used" means previously used or owned by a consumer. Meaning of item of clothes, etc. 3(2.1) For the purposes of clause (1)⁠(c), "item" includes a suit, set or pair of clothes or footwear when designed and sold to be worn as a suit, set or pair. Meaning of "mine", etc. 3(2.2) For the purpose of clause (1)⁠(xx.1), "mine" , "mining" , "processing" and "mineral product" have the same meaning as in The Mining Tax Act . 3(3) [Repealed] S.M. 2007, c. 6, s. 68 . Exemption for certain fuel 3(4) Despite section 2, no tax is payable under this Act in respect of fuel, as defined in The Fuel Tax Act , unless (a) it is exempt under section 10 of that Act from tax under that Act; or (b) tax paid under that Act on that fuel is refunded under subsection 13(8) of that Act. Exemption for basic groceries 3(4.1) Despite section 2, no tax is payable under this Act in respect of food and beverages the supply of which is a zero-rated supply under Part III of Schedule VI of the Excise Tax Act (Canada). Exemption for other food and some beverages 3(4.2) Despite section 2, no tax is payable under this Act in respect of food or beverages — other than a beverage that contains more than 1% alcohol by volume — purchased for human consumption unless the food or beverages are (a) purchased in (i) a restaurant, (ii) the licensed premises specified in a liquor service licence issued under The Liquor, Gaming and Cannabis Control Act , (iii) a cinema or a sports or live entertainment venue where, in the normal course of business, motion picture films, sports events or live performances are staged and a price of admission is usually charged, or (iv) a sports or recreational facility, including a golf course, curling club or hunting or fishing lodge; (b) sold through a vending machine; (c) ordered by telephone, through an online sales platform or by or through other electronic means and are delivered or picked up from any of the premises referred to in clause (a); or (d) sold under a contract for, or in conjunction with, catering services. Interpretation of "restaurant" 3(4.3) For the purpose of subsection (4.2), a "restaurant" includes (a) an establishment primarily engaged in either or both of the following: (i) preparing and selling food, (ii) preparing and selling, or dispensing and selling, beverages of any kind, directly to customers for immediate consumption whether the food or beverage is consumed on site, taken to go or ordered by telephone, through an online sales platform or by or through other electronic means and delivered to the customer; (b) a bakery, food court, coffee shop, cafeteria, concession stand, food cart and food truck; (c) that part of a retail establishment that is an establishment described in clause (a) and where the food or beverage sold in the part is paid for separately from the tangible personal property primarily sold in the establishment; and (d) any other premises or establishment or class of premises or establishment prescribed by regulation. 3(5) [Repealed] S.M. 2010, c. 29, Sch. B, s. 38 . 3(6) and (6.1) [Repealed] S.M. 2006, c. 24, s. 72 . 3(7) [Repealed] S.M. 1993, c. 46, s. 70 . 3(8) [Repealed] S.M. 2004, c. 43, s. 86 . 3(9) [Repealed] S.M. 2006, c. 24, s. 72 . Exemption for private purchases 3(10) Despite section 2, no tax is payable on a purchase of used property by an individual from another individual where, in the minister's opinion, the purchase is not a commercial transaction, unless the property is (a) an aircraft; or (b) a vehicle or off-road vehicle that is required to be registered under The Drivers and Vehicles Act . 3(11) [Renumbered as subsection 26(4)] 3(11.1) [Renumbered as subsection 26(5)] 3(11.2) [Renumbered as subsection 26(6)] 3(11.3) [Renumbered as subsection 26(7)] 3(11.4) [Renumbered as subsection 26(11)] 3(12) [Renumbered as subsection 26(8)] 3(13) [Renumbered as subsection 26(9)] 3(13.1) [Renumbered as subsection 26(10)] 3(14) [Repealed] S.M. 2004, c. 43, s. 86 . 3(15) and (16) [Repealed] S.M. 1992, c. 52, s. 55 . 3(17) and (17.1) [Repealed] S.M. 2007, c. 6, s. 68 . Sale to closely related corporation or partnership 3(18) No tax is payable in respect of a sale of tangible personal property (a) by a corporation to another corporation to which it is closely related; or (b) by a partnership to another partnership to which it is closely related; if (c) the seller remains closely related to the purchaser throughout the first six months after the sale; (d) the seller and purchaser did not become closely related in contemplation of the sale; (e) during the six-month period referred to in clause (c), neither the seller nor the purchaser begins a winding-up and dissolution; and (f) the seller has paid tax under section 2 in respect of the property. Sale to new corporation or partnership by closely related seller 3(18.1) No tax is payable in respect of a sale of tangible personal property to a newly incorporated corporation or a newly formed partnership if (a) the property is transferred to the purchaser before the purchaser commences carrying on business; (b) throughout the first six months after the purchase, the seller is closely related to the purchaser, or would be closely related to the purchaser if the seller were a corporation or a partnership; and (c) the seller has paid tax under section 2 in respect of the property or has acquired the property (i) as a gift from a family member who paid tax under section 2 in respect of the property or acquired it in a transaction other than a sale as defined in subsection 1(1), or (ii) under a bequest or by the devolution of an estate. Sale to new corporation for shares 3(18.2) If tangible personal property is sold to a newly incorporated corporation for consideration that includes shares in the capital stock of the corporation, no tax is payable in respect of the portion of the purchase price that is attributable to those shares if (a) the property is transferred to the corporation before it commences carrying on business;

(b) for at least six months after those shares are issued, (i) no amount is paid or payable to the seller as a return of capital on those shares, and (ii) the shares remain the property of (A) the seller, or (B) if the seller is a partnership and is wound up within the six-month period, the former partners to whom the shares were distributed on the winding-up in proportion to their partnership interests; and (c) the seller has paid tax under section 2 in respect of the property or has acquired the property (i) as a gift from a family member who paid tax under section 2 in respect of the property or acquired it in a transaction other than a sale as defined in subsection 1(1), or (ii) under a bequest or by the devolution of an estate. Sale to new partnership for partnership interest 3(18.3) If tangible personal property is sold to a newly formed partnership for consideration that includes a partnership interest, no tax is payable in respect of the portion of the purchase price that is attributable to the partnership interest if (a) the property is transferred to the partnership before it commences carrying on business; (b) for at least six months after that partnership interest is issued, (i) no amount is paid or payable to the seller as a return of capital on that partnership interest, and (ii) the partnership interest remains the property of (A) the seller, or (B) if the seller is a corporation and is wound up within the six-month period, the former shareholders to whom the partnership interest was distributed on the winding-up in proportion to their shareholdings; and (c) the seller has paid tax under section 2 in respect of the property or has acquired the property (i) as a gift from a family member who paid tax under section 2 in respect of the property or acquired it in a transaction other than a sale as defined in subsection 1(1), or (ii) under a bequest or by the devolution of an estate. Sale to new corporation by partnership 3(18.3.1) No tax is payable in respect of a purchase of tangible personal property by a newly incorporated corporation from a partnership if (a) the property is transferred to the corporation before it commences carrying on business; (a.1) throughout the first six months after the purchase, shares of the purchaser having a fair market value of not less than 95% of the fair market value of all the issued shares of the purchaser (i) are owned by those who were the members of the partnership at the time of the purchase, and (ii) are owned by them in the same proportion as the partnership interests were owned by them at the time of the purchase; (b) no interest in the partnership was acquired or increased in contemplation of the purchase; and (c) the partnership has paid tax under section 2 in respect of the property. Transfer to spouse or common-law partner 3(18.3.2) For the purposes of clauses (18.1)⁠(b), (18.2)⁠(b), (18.3)⁠(b) and (18.3.1)⁠(a.1), if a share or partnership interest is transferred by a person to his or her spouse or common-law partner, (a) the share or partnership interest is deemed to remain the property of, and to be owned by, the transferor for as long as it is continues to be the property of the spouse or common-law partner; and (b) any return of capital paid on the share or partnership interest while it is the property of the spouse or common-law partner is deemed to have been paid to the transferor. Transfer to shareholder 3(18.4) If tangible personal property of a corporation is transferred to a shareholder of the corporation, the following rules apply: (a) no tax is payable by the shareholder in respect of the transfer if (i) the transfer is part of a distribution of property to shareholders of the corporation on the winding-up and dissolution of the corporation in satisfaction of their rights to such a distribution and for no other consideration, (i.1) the winding-up and dissolution of the corporation did not begin before, or within six months after, the shareholder acquired shares of the corporation, and (ii) tax under this Act was paid on the full purchase price of the property when it was previously acquired by the corporation or the shareholder; (b) if the corporation previously acquired the property from the shareholder and the shareholder previously paid tax under this Act on the property, no tax is payable by the shareholder in respect of the proportion of the fair value of the property that (i) the fair market value of the shareholder's shares of the corporation immediately before the transfer, is of (ii) the fair market value of all the issued and outstanding shares of the corporation immediately before the transfer. Transfer to partner 3(18.5) If tangible personal property of a partnership is transferred to a member of the partnership, the following rules apply: (a) no tax is payable by the member in respect of the transfer if (i) the transfer is part of a distribution of property to members of the partnership on the winding-up and dissolution of the partnership in satisfaction of their rights to such a distribution and for no other consideration, (i.1) the winding-up and dissolution of the partnership did not begin before, or within six months after, the member acquired an interest in the partnership, and (ii) tax under this Act was paid on the full purchase price of the property when it was previously acquired by the partnership or the member; (b) if the partnership previously acquired the property from the member and the member previously paid tax under this Act on the property, no tax is payable by the member in respect of the proportion of the fair value of the property that (i) the fair market value of the member's interest in the partnership immediately before the transfer, is of (ii) the fair market value of all the interests in the partnership immediately before the transfer. Refund 3(18.6) Subsections (18) to (18.5) do not apply if the tax paid in respect of the previous purchase or acquisition of the property has been refunded under section 26. 3(19) [Repealed] R.S.M. 1987 Supp., c. 32, s. 16 . 3(20) and (21) [Repealed] S.M. 2006, c. 24, s. 72 . Exemption: sale of machinery, etc. as part of manufacturing or processing plant 3(22) Despite section 2, no tax is payable in respect of machinery, equipment or apparatus attached to land or buildings sold or leased as a manufacturing or processing plant if (a) the manufacturing or processing plant consists of machinery, equipment, apparatus, land and buildings; (b) the machinery, equipment or apparatus is used in the manufacturing or processing of tangible property; (c) the manufacturing or processing plant is sold or leased to a single purchaser by a single vendor or by two or more vendors who (i) are closely related to each other at the time of the sale or lease, and (ii) were closely related to each other for at least six months immediately before that time; (d) for at least six months after the sale or lease to the purchaser, (i) the machinery, equipment or apparatus continues to be owned by or leased to the purchaser or a person closely related to the purchaser and used in the operation of the manufacturing or processing plant by the purchaser or the closely related person, and (ii) the land and buildings continue to be owned by or leased to the purchaser or a person closely related to the purchaser; and (e) the tax was previously paid under section 2 on the fair value of the machinery, equipment or apparatus. Meaning of tangible property 3(22.0.1) For the purpose of clause (22)⁠(b), "tangible property" means property having physical substance apparent to the senses. Exemption: sale of tangible personal property as part of real property 3(22.1) Despite section 2, when the following items are included as part of a sale or lease of land and buildings, no tax is payable on those items if tax was previously paid under section 2 on their fair value: (a) the plumbing, heating, cooling, electrical, electronic and telecommunication systems and components installed on, under or in, or attached to, the land or buildings; (b) the devices attaching the systems or components referred to in clause (a) to the land or buildings; (c) blinds, drapes and other interior window coverings installed in or attached to buildings or other structures, and devices for attaching them to a building or structure. Exemption: sale of tangible personal property used in manufacturing and processing 3(22.2) Despite section 2, no tax is payable on the purchase of tangible personal property that (a) is prescribed by regulation as tax-exempt manufacturing or processing property, or if no property is prescribed by regulation, tangible personal property that is "qualified property" for the purpose of section 7.2 of The Income Tax Act ; (b) if the property was brought into the province by the purchaser, was not used outside of the province by the purchaser for manufacturing or processing goods for sale or lease; (c) immediately after the purchase, is depreciable property owned by the purchaser; and (d) is not exempt from tax because of any other provision in this Act or the regulations. Exemption re promotional distribution 3(23) If the fair value of tangible personal property or a taxable service provided to a person as a promotional distribution exceeds the value of the consideration paid by the person for that property or service, no tax is payable by the person in respect of the excess. Exemption for certain aircraft 3(24) Despite section 2, no tax is payable under this Act in respect of the purchase of an aircraft, or of parts for an aircraft, that (a) is registered under the Aeronautics Act (Canada) as a commercial aircraft; and (b) is used solely for transporting passengers or tangible personal property for gain as an air service licensed under the Canada Transportation Act . Purchaser's statement re aircraft 3(25) When a person purchases an aircraft or parts referred to in subsection (24), or services mentioned in clause 4(1)⁠(d) in respect of such an aircraft, the person must provide the seller with a signed statement certifying that the aircraft and its use meet the conditions in clauses (24)⁠(a) and (b). Exemption: consumption on aircraft 3(25.1) Despite sections 2 and 2.4, no tax is payable under this Act in respect of tangible personal property purchased by a commercial air carrier solely for consumption by its passengers or crew during a flight. Exemption for broadcast productions 3(26) Notwithstanding section 2, no tax is payable in respect of the purchase of a visual or aural production recorded, or materials used directly to record the production, on motion picture film, video tape, audio tape, phonograph record or other recording media for the purpose of exhibition or broadcast to the public (a) through a radio or television station or pay television system; (b) in a theatre or cinema accessible to the general public where, in the normal course of business, motion picture films are exhibited or live theatrical performances are staged, and a price for admission is usually charged; or (c) by making it available on the Internet. 3(27) [Renumbered as subsection 26(12)] 3(27.1) [Renumbered as subsection 26(13)] Exemption for prepared food and beverages sold to certain persons 3(28) Notwithstanding section 2, no tax is payable in respect of prepared food and beverages, as defined in the regulations, that are provided by (a) an elementary or secondary school without charge, or for a nominal charge, to its students under a school lunch program; (b) a hospital to its patients, or by a personal care home to its residents, as part of health care services; (c) a charitable or non-profit organization without charge, or for a nominal charge, to persons who, because of poverty, suffering, distress, age, infirmity or disability, require assistance; or (d) a charitable or non-profit organization in the course of operating a recreational camp program primarily for children 17 years of age or under, or for underprivileged or disabled persons. 3(29) to (30) [Repealed] S.M. 2007, c. 6, s. 68 . Exemption for equipment for oil and gas exploration or development 3(30.1) Despite section 2, no tax is payable under this Act in respect of the purchase of (a) geophysical survey or exploration equipment; (b) a drilling rig or a drill bit designed for use by such a rig; or (c) a well-servicing rig; that is designed and used solely for oil or gas exploration or development or for servicing oil or gas wells. Exemption for geophysical survey and exploration equipment 3(31) Notwithstanding section 2, no tax is payable under this Act in respect of the purchase of (a) geophysical survey aircraft; or (b) geophysical survey or exploration equipment other than a drill rig; that is designed and used solely for prospecting or exploration for minerals as defined in The Mining Tax Act . Exemption for prototype equipment for mining 3(32) Notwithstanding section 2, no tax is payable under this Act in respect of the purchase of equipment that, upon application by the purchaser to the director, is specifically approved by the director as being prototype equipment purchased and used to research and develop new mining technologies for minerals as defined in The Mining Tax Act . Exemption for multijurisdictional vehicles etc. 3(33) No tax is payable under section 2 in respect of (a) a multijurisdictional vehicle with respect to which the tax is paid under subsection 2.3(2) while the multijurisdictional vehicle is used for interjurisdictional commercial purposes; (b) a trailer used with a multijurisdictional vehicle mentioned in clause (a) while the trailer is used for interjurisdictional commercial purposes; or (c) repair parts as defined in subsection 2.3(1) for a vehicle mentioned in clause (a) or a trailer mentioned in clause (b). Interpretation of subsection (33) 3(34) For greater certainty, a person shall pay the tax payable under section 2 on any tangible personal property that is (a) permanently mounted on or attached to a multijurisdictional vehicle or a trailer used with a multijurisdictional vehicle; and (b) used or designed for a purpose other than the commercial carriage of goods or passengers. Exemption for rental of temporary replacement for multijurisdictional vehicle under repair 3(34.1) No tax is payable in respect of a lease of a vehicle for a period if (a) throughout that period, it is used as a replacement for a multijurisdictional vehicle that is being repaired; (b) for that period, tax is paid under section 2.3 on the multijurisdictional vehicle being repaired; and (c) the replacement vehicle is used only (i) in accordance with the terms of the licence that was issued for the multijurisdictional vehicle, and (ii) for the purposes for which that multijurisdictional vehicle would be used were it not being repaired. Exemption re certain coin-operated devices 3(35) Notwithstanding section 2, no tax is payable in respect of the purchase of tangible personal property dispensed from, or a taxable service rendered through the operation of, a mechanical coin-operated device that is designed to accept only a single $0.25 coin as the total consideration for the purchase. Exemptions for domestic and farm uses of electricity and piped gas 3(36) Despite section 2, no tax is payable on a purchase of electricity or piped gas when it is purchased for use only in (a) heating a dwelling unit in which the purchaser resides; (b) heating or cooling a farm building; or (c) drying grain in the course of farming. Custom software and modifications 3(37) No tax is payable by a purchaser in respect of (a) software modifications made solely to meet the requirements of the purchaser, if (i) the purchase price or lease price, as the case may be, of the modifications is separate from that of the unmodified software, and (ii) the purchase price or lease price of the modifications is greater than the purchase price or lease price, as the case may be, of the software in its unmodified form; (b) software modified solely to meet the requirements of the purchaser, if (i) the purchase price or lease price, as the case may be, is for the software as modified, and (ii) that purchase price or lease price is more than double what it would have been for the software in its unmodified form; or (c) custom software, being (i) a software program developed solely to meet the requirements of the purchaser, and (ii) subsequent modifications to software referred to in subclause (i), when performed for the person for whom the software was originally developed; unless a copy of the software, or the right to use the software, is sold or leased to someone other than the purchaser. Subsequent purchaser of custom software 3(38) For the purpose of clause (37)⁠(c), the purchaser of custom software of the seller in the following circumstances is deemed to be the person for whom it was originally developed or modified: (a) a business is sold to the purchaser as a going concern and the business assets sold to the purchaser include all of the rights, title and interest in and to custom software of the seller used by the seller in that business; (b) custom software of the seller is sold to the purchaser in circumstances where the purchase would be exempt from tax under subsection (18), (18.1), (18.2), (18.3) or (18.3.1) if those provisions did not require the seller to have paid tax in respect of a previous purchase of the software. Exemption for lease 3(39) Despite section 2, no tax is payable in respect of a lease of tangible personal property if (a) the lessee has paid tax under section 2 in respect of a previous purchase of the property; and (b) the lease is part of a sale and immediate lease-back arrangement under which the lessee sold the property to the lessor. Bundling of taxable and non-taxable property 3(40) A property that would be taxable if it were sold for a separate purchase price (a "taxable property") is exempt from tax imposed under this Act if (a) the taxable property is sold along with a non-taxable property for a single price; (b) the fair market value of the taxable property is (i) $50 or less, and (ii) 10% or less of the total fair market value of the taxable property and the non-taxable property; (c) the taxable and non-taxable properties (i) are acquired by the vendor as a prepackaged single product, or (ii) are packaged by the vendor as a single product for sale; (d) the taxable property is not being provided by way of promotional distribution; and (e) the taxable property is not a liquor or tobacco product. R.S.M. 1987 Supp., c. 32, s. 8 to 16; S.M. 1988-89, c. 11, s. 22 ; S.M. 1992, c. 52, s. 55 ; S.M. 1993, c. 46, s. 70 ; S.M. 1995, c. 30, s. 21 ; S.M. 1996, c. 66, s. 19 ; S.M. 1998, c. 30, s. 53 ; S.M. 1999, c. 3, s. 18 ; S.M. 2000, c. 39, s. 87 ; S.M. 2001, c. 41, s. 36 ; S.M. 2002, c. 19, s. 51 (as amended by S.M. 2004, c. 42, s. 7 ); S.M. 2003, c. 4, s. 82 ; S.M. 2004, c. 16, s. 46 ; S.M. 2004, c. 43, s. 86 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2005, c. 40, s. 73 ; S.M. 2006, c. 24, s. 72 ; S.M. 2007, c. 6, s. 68 ; S.M. 2008, c. 3, s. 62 ; S.M. 2009, c. 26, s. 56 ; S.M. 2010, c. 29, s. 49 and Sch. B, s. 38; S.M. 2011, c. 41, s. 43 ; S.M. 2012, c. 1, s. 61 ; S.M. 2013, c. 55, s. 43 ; S.M. 2014, c. 35, s. 59 ; S.M. 2015, c. 40, s. 39 ; S.M. 2016, c. 10, s. 22 ; S.M. 2017, c. 40, s. 60 ; S.M. 2018, c. 34, s. 24 ; S.M. 2020, c. 21, s. 59 ; S.M. 2024, c. 35, s. 53 ; S.M. 2025, c. 50, s. 5 ; S.M. 2026, c. 44, s. 18 . 3.1 [Repealed] S.M. 1994, c. 23, s. 32 ; S.M. 1995, c. 30, s. 22 ; S.M. 1996, c. 66, s. 20 ; S.M. 1997, c. 49, s. 29 ; S.M. 1998, c. 30, s. 54 ; S.M. 1999, c. 3, s. 19 ; S.M. 2002, c. 19, s. 52 . Taxable Services Taxable services 4(1) Except as otherwise provided in this section and the regulations, the following services are taxable: (a) the provision of lodging, whether or not a membership is required; (b) a telecommunication service (i) in respect of a telecommunication that begins and ends within the province, (ii) that is a dedicated telecommunication service, (iii) in respect of a telecommunication that ends within the province on an electronic device that is ordinarily situated in the province, if the service is invoiced with respect to that electronic device, (iii.1) in respect of a telecommunication that begins or ends within the province if (A) the telecommunication is made from an electronic device that is ordinarily situated in the province, and (B) the service is invoiced with respect to that electronic device, (iv) in respect of a telecommunication that begins within the province and is not taxed in any other jurisdiction, (v) for which the purchaser pays a specified amount of money and obtains a card or other means to access prepaid telecommunication services, or (vi) that is described in clause (d) of the definition "telecommunication service" in subsection (3) and the purchaser of the service is ordinarily resident in the province; (c) [repealed] S.M. 2002, c. 19, s. 53 ; (d) the repairing, maintaining, inspecting, testing, cleaning, washing, polishing, painting, decorating, refitting, refinishing, reconstituting, remodelling, altering, adjusting, modifying, updating, upholstering, or re-upholstering, of tangible personal property; (e) processing, assembling, disassembling, installing or uninstalling tangible personal property, unless (i) a retail sale of the property would be exempt from tax under this Act, (ii) the sale price for that service is included in the sale price of the property, or (iii) by the installation, the property is incorporated as part of real property and ceases to be tangible personal property; (e.1) [repealed] S.M. 2007, c. 6, s. 69 ; (f) printing, binding, lithographing, multigraphing, duplicating, engraving, imprinting, typewriting, folding, addressing, collating and related functions, except where done in respect of (i) books exempted under clause 3(1)⁠(r), or (ii) newspapers and magazines exempted under clause 3(1)⁠(r.1); (g) microfilming, photography, videography and film production services, including the development and printing of film; (g.1) sound recording services; (h) the provision of a contract for the service, maintenance or warranty of tangible personal property; (i) the following services, to the extent that they are provided in Manitoba or relate to Manitoba in a manner prescribed by regulation: (i) legal services, (ii) accounting services, (iii) architectural services, (iv) geoscientific or engineering services, (v) security and security monitoring services, (vi) private investigation services; (j) [repealed] S.M. 2021, c. 61, s. 23 ; (k) a tanning service that uses a device to produce ultraviolet radiation. When lodging not taxable 4(1.0.1) The provision of lodging is not a taxable service in any of the following circumstances: (a) the lodging is provided for a continuous period of at least one month; (b) the lodging (i) is not purchased by means of an online sales platform, and (ii) is provided in an establishment that has three or fewer rooms with sleeping accommodation for tenants; (c) the lodging is provided by a charitable or non-profit organization in its facilities during the course of operating a recreational camp program primarily for children 17 years of age or under, or for underprivileged or disabled persons. Timeshare 4(1.1) For the purpose of clause (1.0.1)⁠(a), accommodation is deemed to be lodging let for a continuous period of one month or more if it is provided pursuant to a written agreement, commonly called a timeshare agreement, that (a) has a term of two or more consecutive years; (b) fixes the location and time of occupancy; (c) fixes the total price and the terms and conditions for the payment of the total price for the accommodation; and (d) provides for an aggregate number of days of occupancy of 30 days or more. Service by employee to employer not taxable 4(1.2) A service performed by an employee in the course of his or her employment for his or her employer is not a retail sale of a taxable service to the employer. Service re property for export 4(1.3) A service rendered in respect of tangible personal property is not a taxable service if the minister is satisfied that the property has been delivered outside of Manitoba for consumption exclusively outside of Manitoba. Repair of footwear not taxable 4(1.4) Repairing footwear is not a taxable service. Veterinarian services not taxable 4(1.5) A service performed by a veterinarian is not a taxable service. Proration of purchase price for dedicated telecommunication service 4(2) For the purpose of subclause (1)⁠(b)⁠(ii), if the line for a dedicated telecommunication service is not located entirely within the province, the purchase price shall be prorated, in accordance with the regulations, based on the portion of the line that is located within the province. If a telecommunication service consists of both a dedicated telecommunication service and a non-dedicated telecommunication service, the purchase price shall be allocated between the services in accordance with the regulations. No tax on certain educational telecommunication services 4(2.1) No tax is payable on the purchase of a telecommunication service that is provided as part of the purchaser's participation in one of the following programs or activities: (a) an educational program provided by a school, university or college; (b) a training or instructional program designed to develop or improve the knowledge, skills or abilities needed by individuals for a particular trade, occupation or profession; (c) a lecture, presentation, seminar, workshop or similar activity designed for educational purposes. Definitions 4(3) In this section "dedicated telecommunication service" means the right, whether exercised or not, to send from or receive in the province one or more telecommunications by means of a dedicated line; (« service de télécommunications par voie de ligne spécialisée ») "line" , except where it refers to a natural gas line, includes (a) the space between electronic devices, and (b) any other channel for transmitting communications; (« ligne ») "telecommunication" means a message consisting of signs, signals, words, images, symbols, sounds or intelligence of any kind emitted or sent by means of a wire, cable, radio, optical or other similar technical system; (« télécommunication ») "telecommunication service" means (a) sending or receiving a telecommunication, (b) a right, whether exercised or not, to send or receive a telecommunication, (c) a dedicated telecommunication service; and (d) a right, whether exercised or not, to download, view or access, by means of an electronic device, one or more of the following telecommunications: (i) an audio program, (ii) music, (iii) a ring tone, (iv) a television program, motion picture or other video. (« service de télécommunications ») Prorated purchase price for cable or gas line installation 4(3.1) If the purchase price for installing an underground cable or natural gas line includes the cost of related earthwork and the price for the earthwork is not billed separately or shown separately on the invoice, the purchase price for the taxable service is deemed to be 10% of the total purchase price. No tax on self-serve car wash, etc. 4(4) Notwithstanding any other provision of this section or section 2, no tax is payable in respect of the purchase of self-serve car wash, laundry or dry cleaning services that are coin operated. 4(5) [Repealed] S.M. 1992, c. 52, s. 56 . Toll free telephone service 4(6) Notwithstanding section 2 or subsection (1), no tax is payable for a 1-800 or other equivalent toll free telephone service. Testing of food and beverages 4(7) No tax is payable on the purchase of a service that consists of testing food or beverages for human consumption. Services in relation to certain tax-exempt property 4(8) No tax is payable on the purchase of a service mentioned in clause (1)⁠(d), (e) or (h) or subclause (1)⁠(i)⁠(iv) that is provided in relation to (a) property to which clause 3(1)⁠(c.2), (c.3), (c.4), (c.5), (f), (f.1), (g), (h), (i), (l), (o.1), (p), (q.1), (r), (w), (w.1), (w.4), (cc), (dd), (hh), (hh.1), (jj), (nn), (vv), (xx.1), (yy), (zz) or (ccc) applies; (b) an aircraft or aircraft part to which subsection 3(24) applies; (c) software to which subsection 3(37) applies; or (d) a multijurisdictional vehicle that is being used for interjurisdictional commercial purposes or a trailer being used with such a vehicle for those purposes. 4(9) [Repealed] S.M. 2018, c. 34, s. 25 . No tax on appraisal or laboratory analysis 4(10) No tax is payable in respect of an appraisal or laboratory analysis. No tax on vehicle safety inspection 4(11) No tax is payable on the purchase price of a motor vehicle safety inspection that is required under subsection 44(2) of The Drivers and Vehicles Act for the registration of a vehicle. No tax on police or fire department service 4(12) No tax is payable on the purchase of a service provided by a police or fire department. No tax on certain services provided on reserve 4(13) No tax is payable on an amount charged for (a) a telecommunication service in respect of a telecommunication that begins or ends on an electronic device that is ordinarily situated on a reserve, if it is invoiced with respect to such an electronic device to an Indian residing on a reserve or to a band; or (b) the provision of lodging on a reserve, if it is invoiced to an Indian or a band. For the purpose of this subsection, "band" , "Indian" and "reserve" have the same meaning as in the Indian Act (Canada). R.S.M. 1987 Supp., c. 32, s. 17 and 18; S.M. 1989-90, c. 15, s. 66 ; S.M. 1992, c. 52, s. 56 ; S.M. 1993, c. 46, s. 71 ; S.M. 1999, c. 3, s. 20 ; S.M. 2000, c. 39, s. 88 ; S.M. 2002, c. 19, s. 53 ; S.M. 2003, c. 4, s. 83 ; S.M. 2004, c. 43, s. 87 ; S.M. 2005, c. 40, s. 74 ; S.M. 2007, c. 6, s. 69 ; S.M. 2008, c. 3, s. 64 ; S.M. 2009, c. 26, s. 57 ; S.M. 2010, c. 29, s. 50 ; S.M. 2011, c. 41, s. 44 ; S.M. 2012, c. 1, s. 63 ; S.M. 2013, c. 55, s. 44 ; S.M. 2017, c. 40, s. 61 ; S.M. 2018, c. 34, s. 25 ; S.M. 2021, c. 61, s. 23 ; S.M. 2022, c. 45, s. 42 ; S.M. 2025, c. 48, s. 39 . Tax on Insurance Tax on insurance 4.1(1) Every person who enters into or renews an insurance contract with an insurer must pay tax equal to the premiums payable under the contract multiplied by the general sales tax rate if (a) the person resides in or carries on business in Manitoba; or (b) the contract covers (i) the risks of a person who resides in or carries on business in Manitoba, (ii) [repealed] S.M. 2020, c. 12, s. 2 , (iii) personal property in or ordinarily situated in Manitoba, (iv) [repealed] S.M. 2020, c. 12, s. 2 , (v) the repayment of a debt secured by real property in Manitoba or personal property ordinarily situated in Manitoba, (vi) the performance of an obligation, or repayment of a debt, by a person who resides in or carries on business in Manitoba, or (vii) an event taking place in Manitoba. Tax payable by person covered by group insurance 4.1(2) Every person who is covered by a group insurance contract must pay tax equal to the premiums payable by the person multiplied by the general sales tax rate if (a) the person resides in or carries on business in Manitoba; or (b) the contract covers the person's (i) [repealed] S.M. 2020, c. 12, s. 2 , (ii) personal property in or ordinarily situated in Manitoba, (iii) [repealed] S.M. 2020, c. 12, s. 2 , (iv) risks in respect of a debt that is secured by real property in Manitoba or by personal property ordinarily situated in Manitoba, (v) risks in respect of a debt owed by a person who resides in or carries on business in Manitoba, or (vi) risks in respect of an event taking place in Manitoba. Tax payable by holder of group insurance 4.1(3) Despite subsection (1), the tax payable by a holder of a group insurance contract is reduced by the amount, if any, of the tax paid under subsection (2). Time for payment of tax — definite term contract not exceeding one year 4.1(4) The tax in respect of an insurance contract for a definite term that does not exceed one year, other than a group insurance contract, is payable on the total of all premiums payable in respect of the contract. The tax is due on the day that coverage under the contract or renewal begins. Time for payment of tax — definite term contract exceeding one year 4.1(4.1) The tax in respect of an insurance contract for a definite term that exceeds one year, other than a group insurance contract, is payable annually on the total of all premiums payable in respect of coverage for the 12 months beginning on the day on which the tax is due. The tax is due on the day that coverage under the contract or renewal begins and on each anniversary of that day during the term. Time for payment of tax — group and indefinite term contracts 4.1(5) The tax payable in respect of a group insurance contract or a contract for an indefinite term is payable on each premium when the premium becomes payable. Duties of holder of group insurance 4.1(6) In addition to paying tax under this section, the holder of a group insurance contract must (a) collect any tax payable under subsection (2) on premiums payable to the holder; and (b) remit the tax proceeds to the vendor when the holder pays the premium to the vendor or when it becomes payable, whichever is earlier. Exemptions 4.1(7) Despite subsections (1) and (2), no tax is payable under this section in respect of (a) an insurer's agreement to undertake or reinsure an insurance contract made by another insurer or group of insurers; (a.1) subject to subsection (7.2), an insurance contract that includes coverage for loss of or damage to (i) real property, (ii) the contents of a condominium unit, a housing unit of a housing cooperative as defined in The Cooperatives Act , or leased residential premises, or (iii) the contents of leased commercial premises unless all or substantially all of the contents insured under the contract are inventory; (a.2) mortgage insurance, as prescribed in the regulations under The Insurance Act ; (a.3) title insurance, as prescribed in the regulations under The Insurance Act ; (b) a contract insuring personal property, if at least 80% of the use of the property is in farming; (c) insurance providing risk protection against uncontrollable perils related to the production of crops or livestock, including hail insurance; (d) insurance in respect of a vehicle registered under The Drivers and Vehicles Act , other than an insurance contract covering only a vehicle rented in Manitoba and other risks related to the vehicle rental; (e) insurance in respect of the life of an insured individual, or the lives of an insured individual and his or her family members, that is provided under a life insurance contract (other than a group insurance contract), but not including insurance under a contract effected by a creditor in respect of the life of his or her debtor; (f) insurance in respect of the health care costs of insured individuals, including insurance covering health care equipment, dental care, prescription drugs, vision care, ambulance, hospital room, counselling and therapy services and long term care; (g) insurance in respect of the disability, critical illness or accidental death and dismemberment of an individual, other than insurance under a group insurance contract; (h) marine insurance as defined in The Marine Insurance Act ; (i) insurance in respect of a commercial fishing boat where the purchase of the boat is exempt from tax under clause 3(1)⁠(p); (j) insurance in respect of an aircraft where the purchase of the aircraft is exempt from tax under clause 3(1)⁠(i) as farm machinery or under subsection 3(24); (k) an insurance contract, including a group insurance contract, (i) entered into by an Indian or a band in respect of real or personal property owned by an Indian or band and situated on a reserve or in respect of a risk, peril or event that is wholly on a reserve, or (ii) in respect of an Indian residing on a reserve; (l) the purchase of an annuity contract; (m) insurance obtained by an employer in respect of employees who reside outside Manitoba, or in respect of former employees who no longer reside in Manitoba; (n) insurance in respect of the life, health or well-being of an individual who does not reside in Manitoba; (o) insurance on property that is wholly outside Manitoba or in respect of a risk, peril or event that is wholly outside Manitoba; (p) trip interruption insurance; or (q) endowment insurance as defined under The Insurance Act . Liability insurance for goods in possession for commercial purposes not exempt 4.1(7.1) Despite clauses (7)⁠(d), (i) and (j), tax is payable under this section for insurance in respect of the property and liability of a person who takes possession of one or more vehicles, boats or aircraft for display, sale, storage, repair, maintenance, cleaning or parking, or for another similar commercial purpose, including insurance in respect of the person's liability for damage to property owned by others. Limitation on exemption 4.1(7.2) Clause (7)⁠(a.1) does not apply to (a) an insurance contract that belongs to any of the following classes of insurance prescribed in the regulations under The Insurance Act : (i) aircraft insurance, (ii) automobile insurance, (iii) boiler and machinery insurance, (iv) liability insurance; or (b) any other insurance contract prescribed by regulation under this Act. Transitional 4.1(7.3) If an insurance contract provides coverage on the day before this subsection comes into force, this section, as it read on that day, continues to apply to premiums payable under the contract after that day. Transitional — extensions of coverage 4.1(7.4) Subsection (7.3) does not apply to premiums payable in respect of an extension of coverage obtained on or after the day subsection (7.3) comes into force. No tax payable on statutory schemes 4.1(8) No tax is payable under this section on any amount paid under (a) The Workers Compensation Act ; (b) the Canada Pension Plan ; or (c) the Employment Insurance Act (Canada). Premium paid to vendor not collecting tax 4.1(9) Every person who enters into an insurance contract with, or pays a premium to, a vendor who does not collect the tax payable in respect of the contract or premium must pay the tax to the minister in accordance with the regulations. Apportionment of premium 4.1(10) If a contract provides insurance on which tax is payable under this section and other insurance on which tax is not payable (a) the vendor must specify the insurance on which tax is payable and the premium, or portion of the premium, relating to that taxable insurance; and (b) if the vendor does not do so, tax is payable on the full amount of the premiums payable under the contract. Promotional and discounted insurance 4.1(11) An insurer must pay tax, at the general sales tax rate, on the amount, if any, by which the fair market value of an insurance contract exceeds the value of the premiums received in respect of the contract. The tax under this subsection is payable when the insurance coverage begins. S.M. 2012, c. 1, s. 64 ; S.M. 2013, c. 36, s. 2 ; S.M. 2013, c. 55, s. 45 ; S.M. 2017, c. 40, s. 62 ; S.M. 2020, c. 12, s. 2 . RST NUMBER Vendor to have RST number 5(1) A person without an RST number must not carry on business as a vendor or collect tax. Manufacturers and others to have RST number 5(2) No person without an RST number shall carry on business in Manitoba as a manufacturer, wholesaler, importer or jobber, either directly or through an agent. No fee for RST number 5(3) No fee may be charged for issuing an RST number. 5(4) [Repealed] S.M. 2009, c. 26, s. 58 . 5(5) [Repealed] S.M. 2005, c. 40, s. 75 . RST number for diplomat 5(6) The director may issue an RST number to an official of the Foreign Diplomatic Corps, a Consular Office or a Trade Commission who (a) is at the established level of diplomatic privilege of Consul General, Trade Commissioner, Consul or Vice-Consul; (b) is a citizen of the country he or she represents; and (c) is not engaged in any other business or profession in Manitoba. The official may present the RST number to a vendor to purchase property, services or insurance without paying tax under this Act, in which event the vendor must note the RST number on the sale invoice or other appropriate record. RST number not required 5(7) Despite subsection (1), a person is not required to have an RST number in order to carry on business under the circumstances described in subsection 9(2.3), (2.3.2), (2.4) or (2.6) or 21(5) or section 21.1 or 21.2 if, because of that provision, the person is not required to collect and remit taxes in those circumstances. Purchaser to obtain RST number 5(8) A purchaser without an RST number must apply for one if the purchaser (a) carries on business in Manitoba; and (b) brings into Manitoba, or receives in Manitoba, in each of two or more months within the same calendar year, tangible personal property purchased outside Manitoba with a fair value of $800 or more. RST number to be provided for certain purchases 5(9) A person wishing to purchase any of the following without paying tax to the vendor must provide his or her RST number to the vendor: (a) tangible personal property described in subsection 2.4(3) or (5), clause 3(1)⁠(r.1), (v.1), (w), (w.1), (w.2), (w.3), (w.4), (w.5), (hh.1) or (xx) or subsection 3(25.1); (b) tangible personal property or taxable services if they are being purchased for resale; (c) railway rolling stock in respect of which the person is paying tax under subsection 2(5.4) (temporary use — railway rolling stock); (d) aircraft in respect of which the person is paying tax under subsection 2(5.7) (temporary use — aircraft); (e) returnable packaging in respect of which the person is paying tax in accordance with subsection 2.4(4) (returnable packaging for use inside and outside Manitoba). The vendor must note the RST number on the sales invoice. Failure to provide RST number 5(10) A person who fails or refuses to comply with subsection (9) must pay to the vendor, and the vendor must collect from the person, the amount that would be payable as tax if the purchase were subject to tax under section 2. After paying that amount, the person may apply for a refund of that amount under section 26. S.M. 2003, c. 4, s. 84 ; S.M. 2005, c. 40, s. 75 ; S.M. 2007, c. 6, s. 70 ; S.M. 2008, c. 3, s. 66 ; S.M. 2009, c. 26, s. 58 ; S.M. 2012, c. 1, s. 65 ; S.M. 2016, c. 10, s. 23 ; S.M. 2017, c. 40, s. 63 ; S.M. 2021, c. 61, s. 24 . 6 [Repealed] S.M. 1998, c. 30, s. 55 ; S.M. 2003, c. 4, s. 85 ; S.M. 2005, c. 40, s. 76 . 7 [Repealed] S.M. 2003, c. 4, s. 86 ; S.M. 2004, c. 43, s. 88 ; S.M. 2005, c. 40, s. 76 . 8 [Repealed] S.M. 1992, c. 32, s. 6 ; S.M. 2001, c. 41, s. 37 ; S.M. 2005, c. 40, s. 76 . 8.1 [Repealed] S.M. 1997, c. 49, s. 30 ; S.M. 2002, c. 19, s. 54 ; S.M. 2005, c. 40, s. 76 . VENDORS AND TAX COLLECTION 9(1) [Repealed] S.M. 2009, c. 26, s. 59 . Vendor to file returns and remit tax 9(2) A vendor must (a) collect the tax payable under section 2 (other than the tax payable in accordance with section 2.2 when the vendor is not a registered vehicle dealer as defined in that section) or subsection 4.1(1) at the time that it is payable; (b) in the case of a vendor in respect of a group insurance contract, collect from the holder an amount equal to the tax payable under subsection 4.1(2) on premiums payable to the holder; (c) remit the tax proceeds to the minister in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act and the regulations under this Act; and (d) file returns with the director in accordance with section 4.2 of The Tax Administration and Miscellaneous Taxes Act and the regulations under this Act. Recovery of amount remitted but not collected 9(2.1) If (a) a vendor remits an amount on account of tax payable by a person from whom the vendor is required to collect the tax under this Act; and (b) the vendor did not collect the tax from the person; the vendor is entitled to recover that amount as a debt owing by the person to the vendor. For the purpose of this subsection, "vendor" includes a holder of group insurance. Tax remitted on person's behalf 9(2.2) A person's obligation under this Act to collect and remit tax is satisfied if the tax is collected and remitted on the person's behalf. Exception for small business 9(2.3) Despite subsection (2) but subject to subsection (2.3.1), instead of collecting and remitting tax on their retail sales, a person may pay tax as a purchaser on the tangible personal property and taxable services that they acquire for resale, if (a) the total of the person's taxable retail sales of tangible personal property and taxable services in the preceding calendar year did not exceed $30,000; (b) the total of the person's taxable retail sales of tangible personal property and taxable services in the current calendar year is not expected to exceed $30,000; and (c) the person does not sell tobacco or liquor products. Sales made by means of platform 9(2.3.1) Subsection (2.3) does not apply (a) to the operator of an online sales platform; or (b) in respect of sales made by means of an online sales platform. Exception for leases of vehicles 9(2.3.2) The operator of an online sales platform is not required to remit tax in respect of the lease of a vehicle, and any taxable service or insurance contract related to the lease, made by means of that platform if the tax is remitted by the online seller. Exception for resale of electricity for EV charging 9(2.3.3) Despite subsection (2), instead of collecting and remitting tax on their retail sales of electricity, a person lawfully authorized to make retail sales of electricity may pay tax as a purchaser on the electricity that they acquire for resale if (a) the electricity is for use only in operating a vehicle; and (b) the electricity is delivered to the vehicle through an electric vehicle charging station. Exception for sales by non-profit organization 9(2.4) Despite subsection (2), a non-profit organization is not required to collect and remit tax on sales of taxable services or tangible personal property if (a) the sales (i) are non-commercial and are not commercially advertised, and (ii) do not compete with sales by other vendors in respect of which they are required to collect and remit tax; (b) tax has been paid on the fair value of the property or service (i) by the organization on its purchase of the property or service, or (ii) by the person from whom the organization acquired the property or service for sale, if it was donated to the organization; and (c) the organization does not sell tobacco or liquor products. Non-commercial nature 9(2.5) For the purpose of subclause (2.4)⁠(a)⁠(i), a sale is non-commercial if (a) the selling activity is performed by a volunteer; and (b) the property or service being sold has been acquired by the organization for fundraising for its non-profit purposes. Exception for sales of prepared food and beverages in certain circumstances 9(2.6) Despite subsection (2), tax is not required to be collected and remitted in respect of the following sales of prepared food and beverages, as defined in the regulations, if the seller, upon purchasing any taxable items included in, or used to prepare, the prepared food and beverages, paid tax on those items as a purchaser: (a) a sale by an elementary or secondary school to its students through a cafeteria or canteen operated at the school;

(b) a sale by a boarding school, university or college, including a university college, to its students as part of a meal plan where the student purchases at least 10 meals each week, at a single price, for a continuous period of at least one month; (c) a sale by a domestic boarding house to its residents at an all-inclusive single price for food and lodging for a continuous period of at least one month; (c.1) a sale by a charitable or non-profit organization in the course of operating a recreational camp program primarily for children 17 years of age or under, or for underprivileged or disabled persons; (d) a sale by a day care centre to its attendees as part of an all-inclusive price for day care services; (e) a sale by a senior citizens' home to its residents as part of a meal plan where the resident purchases at least 10 meals each week, at a single price, for a continuous period of at least one month. Exception for sale of lodging in certain circumstances 9(2.7) Despite subsection (2), tax is not required to be collected and remitted by a charitable or non-profit organization on a sale of lodging in the course of operating a recreational camp program primarily for children 17 years of age or under, or for underprivileged or disabled persons, if the organization paid tax as a purchaser of the lodging. Excess amounts collected must be remitted 9(2.8) Despite any other provision of this Act, where a person collects as tax an amount that is not payable as tax, or that is in excess of the amount payable as tax, (a) the person is deemed to be a vendor under this Act; (b) the amount so collected is deemed to be tax under this Act; and (c) the person shall remit the tax in accordance with the regulations. Tax on bulk sale 9(2.9) If tax is payable in respect of a sale in bulk as defined in subsection 45(1) of The Tax Administration and Miscellaneous Taxes Act , (a) despite subsection (2), the tax is not required to be collected and remitted by the seller; and (b) despite subsection 2(4), the buyer is required to report the transaction and pay the tax in accordance with the regulations. Exception for cable and gas line installation services 9(2.10) Despite subsection (2), a vendor is not required to collect and remit the tax payable in respect of the installation of an underground cable or natural gas line if the vendor provides that service in connection with the related earthwork. Instead, the purchaser must pay the tax to the minister in accordance with the regulations. 9(3) [Repealed] S.M. 1995, c. 30, s. 23 . 9(4) [Repealed] S.M. 1990-91, c. 13, s. 15. 9(5) [Repealed] S.M. 2005, c. 40, s. 77 . 9(6) [Repealed] S.M. 2024, c. 35, s. 54 . 9(6.1) [Repealed] S.M. 2005, c. 40, s. 77 . 9(7) [Repealed] S.M. 2024, c. 35, s. 54 . S.M. 1990-91, c. 13, s. 14 and 15; S.M. 1995, c. 30, s. 23 ; S.M. 2004, c. 43, s. 89 ; S.M. 2005, c. 40, s. 77 ; S.M. 2007, c. 6, s. 71 ; S.M. 2009, c. 26, s. 59 ; S.M. 2010, c. 29, s. 51 ; S.M. 2011, c. 41, s. 45 ; S.M. 2012, c. 1, s. 66 ; S.M. 2013, c. 55, s. 46 ; S.M. 2014, c. 35, s. 60 ; S.M. 2015, c. 40, s. 40 ; S.M. 2016, c. 10, s. 24 ; S.M. 2017, c. 40, s. 64 ; S.M. 2021, c. 61, s. 25 ; S.M. 2022, c. 45, s. 43 ; S.M. 2024, c. 35, s. 54 . 9.1 [Repealed] S.M. 1995, c. 30, s. 24 ; S.M. 2004, c. 43, s. 90 ; S.M. 2007, c. 6, s. 72 . 10 to 20.2 [Repealed] R.S.M. 1987 Supp., c. 28, s. 12 ; R.S.M. 1987 Supp., c. 32, s. 19 ; S.M. 1988-89, c. 11, s. 22 ; S.M. 1990-91, c. 13, s. 16 to 19; S.M. 1991-92, c. 31, s. 23 to 28; S.M. 1992, c. 52, s. 57 to 62; S.M. 1993, c. 46, s. 72 to 74; S.M. 1997, c. 49, s. 31 to 35; S.M. 1998, c. 30, s. 56 to 59; S.M. 2000, c. 39, s. 89 ; S.M. 2001, c. 41, s. 38 and 39; S.M. 2002, c. 19, s. 55 to 59; S.M. 2003, c. 4, s. 87 to 92; S.M. 2004, c. 43, s. 91 to 97; S.M. 2005, c. 40, s. 77 . Definitions 21(1) The following definitions apply in this section. "alternate collection method" means the method by which a direct seller or distributor, as authorized by the director, remits to the minister for each reporting period an amount on account of the tax payable by retail purchasers of the direct seller's or distributor's products. (« autre mode de perception ») "direct seller" means a person who sells his or her products to independent sales contractors. (« démarcheur ») "distributor" of a direct seller means an independent sales contractor who, in the course of his or her business, sells some or all of the products purchased by him or her from the direct seller to other independent sales contractors of the direct seller. (« distributeur ») "independent sales contractor" of a direct seller means a person, other than an agent or employee of the direct seller or of a distributor of the direct seller, who (a) has a right to purchase the direct seller's products from the direct seller or from a distributor of the direct seller; (b) purchases the products for resale to other independent sales contractors of the direct seller or to purchasers; and (c) does not sell or offer to sell the products to purchasers primarily at or from a fixed place of business other than his or her private residence. (« entrepreneur indépendant ») Application to use alternate collection method 21(2) A direct seller or a distributor may apply to the director for authorization to use the alternate collection method. Director may authorize alternate collection method 21(3) The director may, by written notice to the applicant, authorize him or her to use the alternate collection method. The authorization may include any terms or conditions the director considers appropriate. Director may revoke approval 21(4) If a person authorized to use the alternate collection method fails to comply with the authorization, the director may revoke the authorization by written notice to the person. The revocation takes effect when the notice is served on the person or at any later time specified in the notice. Independent sales contractor not required to be registered or to remit tax 21(5) If a direct seller or distributor has remitted, in accordance with the alternate collection method, the amount to be remitted on account of the tax payable on products sold by him or her to an independent sales contractor, the independent sales contractor is not required to (a) be registered as a vendor; or (b) remit any tax payable on the products. S.M. 2003, c. 4, s. 93 ; S.M. 2004, c. 43, s. 98 ; S.M. 2005, c. 40, s. 77 ; S.M. 2006, c. 24, s. 73 . Vendor not required to file return or remit tax 21.1 Despite subsection 9(2), if a vendor has remitted the amount to be remitted on account of the tax payable in respect of a transaction, no other vendor is required to file a return or remit any tax payable in respect of the transaction. S.M. 2012, c. 1, s. 67 ; S.M. 2021, c. 61, s. 26 . 21.2(1) [Repealed] S.M. 2022, c. 45, s. 44 . Online seller not required to be registered or remit tax 21.2(2) An online seller who makes retail sales in the province only by means of an online sales platform is not required to be registered as a vendor or to remit tax in respect of those sales if the tax is remitted by the operator of the platform. S.M. 2021, c. 61, s. 27 ; S.M. 2022, c. 45, s. 44 . Reciprocal agreement for equitable application of Act 22(1) The minister may enter into agreements with the government of any other province of Canada for the purpose of making the application and administration of this Act and any similar Act of the other province more equitable, and respecting the payment, or the relief from the payment, of tax under this Act or imposed under a similar Act of the other province to avoid the double imposition of tax in respect of any sale. Effect of agreements 22(2) Where any person has paid in respect of a sale in another province a tax imposed under an Act of another province that is similar in effect to this Act, if the minister, under subsection (1), has entered into an agreement with the government of that other province that provides that a similar relief will be given where the circumstances are reversed, the minister may relieve, to the extent provided for in the agreement, that person from the payment of tax in respect of the subject of that sale that would otherwise be payable under this Act, or that part thereof that is equivalent to the amount of tax payable under the Act of the other province. S.M. 2012, c. 1, s. 68 . Definitions 22.1(1) In this section and section 22.2, "agent for collection of the Canada Post Corporation" means any person authorized in writing by Canada Post Corporation to collect as its agent duties as defined in the Customs Act (Canada) under terms and conditions consistent with a collection agreement in respect of mail; (« agent de perception de la Société canadienne des postes ») "agent for enforcement" means (a) an officer as defined in section 2 of the Customs Act (Canada) employed at a customs office in the province, (b) the Canada Post Corporation, where the Minister of National Revenue has entered into a collection agreement with that Corporation in respect of mail, and (c) any agent for collection of the Canada Post Corporation; (« agent d'exécution ») "baby supplies" means the items described in clauses 3(1)⁠(c.2) to (c.5); (« produit pour bébés ») "books" means books as defined in the regulations; (« livres ») "clothes" includes children's clothes as defined in the regulations; (« vêtements ») "collection agreement in respect of mail" means an agreement in writing between the Minister of National Revenue and Canada Post Corporation pursuant to which the Minister authorizes the Corporation, and the Corporation agrees, to collect as agent of the Minister duties as defined in the Customs Act (Canada) in respect of mail; (« accord de perception relatif au courrier ») "footwear" includes children's footwear as defined in the regulations; (« chaussures ») "purchaser" means a person who (a) resides or is ordinarily resident or carries on business in the province, and (b) brings tangible personal property or causes tangible personal property to be brought into, or receives delivery of tangible personal property in, the province from outside Canada for the person's own use, or the use by others at the person's expense, or on behalf of, or as the agent for, a principal who desires to acquire the tangible personal property for use by the person or other persons at the person's expense; (« acheteur ») "tangible personal property" means tangible personal property as defined in subsection 1(1) other than baby supplies, books, clothes, footwear and vehicles; (« biens personnels corporels ») "vehicles" means vehicles required to be registered under The Drivers and Vehicles Act . (« véhicules ») Agreement with Canada re collection of tax 22.1(1.1) Subject to the approval of the Lieutenant Governor in Council, the minister may enter into an agreement with the Government of Canada with respect to the administration and enforcement in the province of this Act in respect of tangible personal property that is brought or caused to be brought into the province by a purchaser, or delivered in the province to a purchaser, from outside Canada. Deemed agreement 22.1(2) An agreement entered into between the minister and the Government of Canada before the coming into force of this section with respect to the matters described in subsection (1) shall be deemed to have been made under this section. S.M. 1992, c. 52, s. 63 ; S.M. 1993, c. 46, s. 75 ; S.M. 2004, c. 43, s. 99 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2012, c. 1, s. 68 ; S.M. 2013, c. 55, s. 47 . Agent for enforcement authorized to collect tax 22.2(1) An agent for enforcement is authorized to collect the tax from a purchaser. Purchaser to pay tax 22.2(2) Subject to subsection (3), a purchaser shall, at the time when the purchaser brings tangible personal property or causes tangible personal property to be brought into, or receives delivery of tangible personal property in, the province (a) make to the agent for enforcement any report in respect of the tangible personal property that may be required by the agent for enforcement; and (b) pay to the agent for enforcement the tax payable in respect of the tangible personal property computed on the purchase price as defined in subsection 1(1). Exception 22.2(3) No tax is payable under subsection (2) on tangible personal property in respect of which no tax is payable under Division III of Part IX of the Excise Tax Act (Canada) as that division is amended from time to time. Failure to report or pay tax 22.2(4) Where a purchaser fails or refuses (a) to make the report required by clause (2)⁠(a); or (b) to pay the tax required by clause (2)⁠(b); the agent for enforcement may detain the tangible personal property for 60 days, unless before that period expires, the purchaser pays the tax payable in respect of the tangible personal property and any expenses related to its detention. Forfeiture and disposal 22.2(5) If the tax payable in respect of the tangible personal property and any expenses related to its detention are not paid within the period set out in subsection (4), the tangible personal property is forfeited to the government and may be disposed of as directed by the minister. Refunds and collection of underpayments 22.2(6) The Government of Canada is authorized (a) to collect the tax owing in respect of tangible personal property that was released from customs without payment of all or part of that tax; and (b) to refund any amount collected by an agent for enforcement that is in excess of the amount of the tax payable in respect of the tangible personal property; in accordance with the terms and conditions of an agreement under subsection 22.1(1.1). Immunity of agents for enforcement 22.2(7) No action or proceeding may be brought against an agent for enforcement with respect to any act done in good faith by him or her in the exercise or intended exercise of a power or the performance or intended performance of a duty under this section, or for neglect or default in the exercise or performance in good faith of such power or duty. S.M. 1993, c. 46, s. 76 ; S.M. 2012, c. 1, s. 69 . REGISTRATION OF MOTOR VEHICLES Duty of Registrar of Motor Vehicles 23(1) Despite any Act of the Legislature, the Registrar of Motor Vehicles must not permit any person to register a vehicle or off-road vehicle under The Drivers and Vehicles Act , other than a vehicle being registered for interjurisdictional commercial purposes, unless (a) the registration is a renewal; or (b) the person produces evidence satisfactory to the registrar that (i) the tax has been paid under this Act in respect of the person's purchase of the vehicle, or (ii) no tax is payable in respect of the person's purchase of the vehicle. Registration for interjurisdictional purpose 23(2) Despite any Act of the Legislature, the Registrar of Motor Vehicles must not permit any person to register a vehicle for interjurisdictional commercial purposes for a vehicle registration year, as defined in section 2.3, unless the person produces evidence satisfactory to the registrar that the tax under that section has been paid in respect of the vehicle for that year. S.M. 1993, c. 46, s. 77 ; S.M. 2001, c. 41, s. 40 ; S.M. 2005, c. 37, Sch. A, s. 160 ; S.M. 2005, c. 40, s. 78 ; S.M. 2008, c. 3, s. 68 . 24 [Repealed] S.M. 1988-89, c. 11, s. 22 ; S.M. 1991-92, c. 31, s. 29 ; S.M. 1992, c. 52, s. 64 ; S.M. 1997, c. 49, s. 36 ; S.M. 2003, c. 4, s. 94 ; S.M. 2005, c. 40, s. 79 . 24.1 [Repealed] S.M. 1992, c. 52, s. 65 ; S.M. 1997, c. 49, s. 37 ; S.M. 2000, c. 39, s. 90 ; S.M. 2002, c. 19, s. 60 ; S.M. 2005, c. 40, s. 79 . 25 [Repealed] S.M. 1993, c. 46, s. 78 ; S.M. 2003, c. 4, s. 95 . REFUNDS 26(1) [Repealed] S.M. 2007, c. 6, s. 73 . 26(1.1) [Renumbered as section 26.1] 26(1.2) [Repealed] S.M. 1993, c. 46, s. 100 (as amended by S.M. 1994, c. 23, s. 40 ). Refund for overpayment, etc. 26(2) Where a person (a) has paid an amount under this Act as tax that is not payable as tax under this Act; or (b) has paid an amount under this Act as tax that is in excess of the amount payable as tax under this Act; or (c) has remitted under this Act an amount that the person is not required to remit under this Act; or (d) has remitted under this Act an amount that is in excess of the amount that the person is required to remit under this Act; the minister shall refund to that person the amount wrongly paid or the amount of the excess. Refunds reduced by tax payable 26(2.1) Where a person, as a customer under a contract for the construction of real property or the supply and installation of repairs or improvements to real property, has paid, in error in addition to the contract price, an amount as tax that was not payable as tax in respect of the contract price, the amount that may be refunded to the person is limited, notwithstanding subsection (2), to the difference between (a) the amount paid in error by that person in respect of the contract price; and (b) the amount of tax payable but unpaid by the contractor as the purchaser in respect of the tangible personal property supplied under the contract. Refund application 26(2.2) To obtain a refund under this Act of an amount that is paid or remitted as tax, a person must file with the director, within two years after the date the amount was received as tax, a signed application that includes (a) the reasons for the refund request; (b) evidence sufficient to satisfy the director that the person is entitled to the refund; and (c) if another person is acting on behalf of the person entitled to the refund, a written authorization signed by the person entitled to the refund. No interest on refunds 26(2.3) No interest is payable on an amount required to be refunded under this Act. 26(2.4) [Repealed] S.M. 2005, c. 40, s. 80 . Refund of tax on piped gas used to produce electricity 26(2.5) Subject to subsection (2.2), a purchaser of piped gas is entitled to a refund of the tax paid on that gas if the gas is used by the purchaser to produce electricity for sale. 26(3) [Repealed] S.M. 2007, c. 6, s. 73 . Refund in respect of motor vehicle or trailer 26(4) If a person sells a motor vehicle or trailer within six months before or after purchasing a motor vehicle or trailer, the minister may refund to the person an amount equal to the lesser of (a) the tax paid by the person on the vehicle purchased; and (b) the sale price of the vehicle sold multiplied by the general sales tax rate in effect at the time that the tax on the vehicle purchased becomes payable. Exceptions to refund of tax on vehicle or trailer 26(4.1) No refund is payable under subsection (4) if (a) the tax payable in respect of the purchased vehicle was reduced under subsection 2.2(9); (b) an amount has been refunded or is refundable under subsection (18) in respect of the returned vehicle; (c) the tax on the purchased vehicle or the tax on the sold vehicle is subject to proration under this Act based on the use of the vehicle for interjurisdictional commercial purposes; or (d) the vehicle was transferred to an insurer as part of the settlement of an insurance claim. 26(5) to (7) [Repealed] S.M. 2010, c. 29, s. 52 . Refund in respect of off-road vehicle 26(8) If a person sells an off-road vehicle, otherwise than by way of a transfer to an insurer as part of the settlement of an insurance claim, within six months before or after purchasing an off-road vehicle, the minister may refund to the person an amount equal to the lesser of (a) the tax paid by the person on the vehicle purchased; and (b) the sale price of the vehicle sold multiplied by the general sales tax rate in effect at the time that the tax on the vehicle purchased becomes payable. Exception to refund of tax on off-road vehicle 26(8.0.1) No refund is payable under subsection (8) if the purchased off-road vehicle is an all-terrain vehicle or utility vehicle in respect of which tax has been refunded or is refundable under subsection (19). Definitions 26(8.1) In this section, (a) "average wholesale price" and "motor vehicle" have the same meaning as in section 2.2; and (b) "sale price of the vehicle sold" means (i) in the case of a motor vehicle or off-road vehicle, its average wholesale price when it was sold, if that amount is greater than the actual selling price and the person selling the vehicle, at the time that he or she purchased it, paid tax on its average wholesale price in accordance with section 2.2, (ii) [repealed] S.M. 2021, c. 61, s. 28 . Refund in respect of aircraft 26(9) If a person sells an aircraft, otherwise than by way of a transfer to an insurer as part of the settlement of an insurance claim, within six months before or after purchasing an aircraft, the minister may refund to the person an amount equal to the lesser of (a) the tax paid by the person on the aircraft purchased; and (b) the sale price of the aircraft sold multiplied by the general sales tax rate in effect at the time that the tax on the aircraft purchased becomes payable. Exception to refund of tax on aircraft 26(9.0.1) No refund is payable under subsection (9) if the tax on the purchased aircraft or the tax on the sold aircraft is subject to proration under subsection 2(5.7) (temporary use — aircraft). Six-month period 26(9.1) In determining whether an amount may be refunded to a person under subsection (4), (8) or (9), the period between selling a vehicle or aircraft and purchasing or leasing another vehicle or aircraft is the period between (a) the date that the person transferred title to the sold vehicle or aircraft to the buyer; and (b) the date that the person acquired title to the purchased vehicle or aircraft or, in the case of a lease, the commencement date of the lease. Interpretation re leased vehicles or aircraft 26(9.2) For the purposes of subsections (4), (8) and (9), (a) "sells" does not include "leases"; (b) the exercise of an option to purchase at the end of a lease contract is a purchase separate from the lease; and (c) in the case of a leased vehicle or aircraft, the refund does not become payable until the earlier of (i) the day that the amount of tax paid under the lease equals or exceeds the sale price of the vehicle sold, or the aircraft sold, multiplied by the general sales tax rate, or (ii) the end of the lease period. Restrictions 26(9.3) No refund is payable to a person under subsection (4), (8) or (9) if (a) the purchased vehicle or aircraft is also the sold vehicle or aircraft and is sold to a purchaser who acquires it exempt from tax under any of subsections 3(18) to (18.5); (b) the tax payable by the person in respect of the sold vehicle or aircraft, or that would be payable if the person were to register the vehicle or aircraft, has not been paid; (c) the sold vehicle or aircraft was acquired by the person as a gift from a family member of the person less than one year before it was sold; or (c.1) the person provided false, misleading or inaccurate information in a bill of sale or other document related to a purchase or sale of the vehicle or aircraft by the person; (d) [repealed] S.M. 2024, c. 35, s. 55 . 26(10) [Repealed]  S.M. 2017, c. 40, s. 65 . 26(10.1) [Repealed]  S.M. 2020, c. 21, s. 60 . Refund administration fee 26(11) The minister may deduct and withhold an administration fee of $25. from a refund to be made by the minister under subsection (4), (8) or (9). Refund for farm storage buildings 26(12) The minister may refund a portion of the tax paid by a farmer in respect of the purchase of a farm storage building or structure, or the materials used to construct a farm storage building or structure, if at least 80% of the floor area of the building or structure is designed and equipped for the storage of crops grown for sale and at least 80% of the use of that part of the building or structure is for that purpose. The portion of the tax that may be refunded is calculated in accordance with the following formula: C/T In this formula, C is the floor area designed, equipped and used for storing crops; T is the total floor area of the building or structure. Refund in respect of manure lagoon liner 26(13) If a farmer has paid an amount in respect of tax paid by a purchaser in respect of a liner for a manure lagoon installed by the purchaser for the farmer's use in the farming production of livestock, the minister may refund to the farmer the amount so paid. Refund in respect of hospital bed 26(14) On application by or on behalf of a purchaser who is physically disabled or a chronic invalid, the minister may refund the tax paid by the purchaser on the purchase of a hospital bed or other similar bed. The application must be accompanied by a copy of the invoice and a copy of an order by a medical doctor, registered nurse, nurse practitioner, occupational therapist or physiotherapist for the purchaser to obtain that bed. Refund in respect of motor vehicle 26(15) If (a) the purchaser of a motor vehicle or off-road vehicle that is required to be registered under The Drivers and Vehicles Act , within 60 days after registering the vehicle under that Act, obtains an appraisal report prepared and certified, in approved form, by (i) a registered vehicle dealer as defined in subsection 2.2(1) who regularly deals in that type of vehicle, or (ii) an employee of an appraisal firm who is qualified to appraise that type of vehicle; and (b) according to the appraisal report, the appraised value of the vehicle is less than the value on which tax was paid by the purchaser; the minister may refund to the purchaser the tax paid by the purchaser in excess of the tax payable on the greater of the purchase price and the appraised value. Refund for vehicle or aircraft purchased for use outside Manitoba 26(16) The minister may refund the tax paid in Manitoba by a person on his or her purchase of a vehicle, off-road vehicle or aircraft if the person or a family member of the person (a) takes it out of Manitoba for permanent use by the person or family member in a jurisdiction outside Manitoba within 30 days after it was purchased; and (b) pays the tax payable in relation to it in that jurisdiction or, if no tax is payable, registers it in that jurisdiction. 26(17) [Repealed]  S.M. 2020, c. 21, s. 60 . Motor vehicle returned to manufacturer 26(18) If the director is satisfied that (a) a purchaser returned a motor vehicle as a result of an arbitrator's ruling in an independent, impartial third party dispute resolution process (such as the one provided for by the Canadian Motor Vehicle Arbitration Plan); (b) on the return of the motor vehicle the manufacturer paid a refund or allowed a credit to the purchaser of all or a portion of the purchase price but did not pay a refund or allow a credit in respect of the tax paid on the purchase price; and (c) the purchaser applied to the director for a refund under this subsection within two years after the date of the arbitrator's ruling; the director must refund to the purchaser the amount of tax paid by the purchaser on the portion of the purchase price that the manufacturer refunded or allowed as a credit. Refund for off-road vehicle used in farming 26(19) The minister may refund the tax paid by a farmer in respect of the purchase of an all-terrain vehicle or utility vehicle if at least 80% of the use of the vehicle is in farming. S.M. 1988-89, c. 11, s. 22 ; S.M. 1991-92, c. 31, s. 30 ; S.M. 1992, c. 52, s. 66 and 95; S.M. 1993, c. 46, s. 79 and 100 (as amended by S.M. 1994, c. 23, s. 40 ); S.M. 1994, c. 23, s. 33 ; S.M. 2002, c. 19, s. 51 (as amended by S.M. 2004, c. 42, s. 7 ); S.M. 2003, c. 4, s. 96 ; S.M. 2005, c. 40, s. 80 ; S.M. 2006, c. 24, s. 74 ; S.M. 2007, c. 6, s. 73 ; S.M. 2008, c. 3, s. 62 and 70; S.M. 2009, c. 26, s. 60 ; S.M. 2010, c. 29, s. 52 ; S.M. 2011, c. 41, s. 46 ; S.M. 2012, c. 1, s. 70 ; S.M. 2013, c. 36, s. 2 ; S.M. 2013, c. 55, s. 48 ; S.M. 2014, c. 35, s. 61 ; S.M. 2015, c. 40, s. 41 ; S.M. 2017, c. 40, s. 65 ; S.M. 2018, c. 34, s. 26 ; S.M. 2020, c. 21, s. 60 ; S.M. 2021, c. 61, s. 28 ; S.M. 2023, c. 2, s. 22 ; S.M. 2024, c. 35, s. 55 ; S.M. 2026, c. 44, s. 19 . MISCELLANEOUS PROVISIONS 26.1 [Repealed] S.M. 1992, c. 52, s. 66 and 95; S.M. 1993, c. 46, s. 79 ; S.M. 2005, c. 40, s. 80 ; S.M. 2008, c. 3, s. 70 ; S.M. 2013, c. 55, s. 49 . Crown bound 27 This Act binds the Crown. S.M. 2012, c. 1, s. 71 . 28 [Repealed] S.M. 1992, c. 52, s. 67 ; S.M. 2003, c. 4, s. 97 ; S.M. 2005, c. 40, s. 81 . 28.1 [Repealed] S.M. 1992, c. 52, s. 68 ; S.M. 1998, c. 30, s. 60 ; S.M. 2005, c. 40, s. 81 . 28.2 [Repealed] S.M. 1998, c. 30, s. 61 ; S.M. 2004, c. 43, s. 100 ; S.M. 2005, c. 40, s. 81 . 28.3 [Repealed] S.M. 1998, c. 30, s. 61 ; S.M. 2005, c. 40, s. 81 . REGULATIONS Regulations 29(1) The Lieutenant Governor in Council may make regulations (a) respecting applications that may be made under this Act; (b) establishing reporting requirements; (c) respecting the payment of tax; (d) respecting the collection and remittance of tax proceeds; (e) [repealed] S.M. 2024, c. 35, s. 56 ; (f) respecting tax credits and refunds provided for in this Act; (g) defining any term or expression that, according to this Act, is to be defined by regulation; (g.1) clarifying, extending or limiting the meaning of "online sales platform" or "online seller"; (h) prescribing or declaring anything that, according to this Act, is to be or may be prescribed or declared by regulation; (i) defining, clarifying, extending or limiting any type or class of tangible personal property, service or insurance that is referred to but not defined in this Act; (i.1) respecting the tax payable, and any credits or refunds provided, under section 2.3 in respect of vehicles and trailers used for interjurisdictional commercial purposes, including the provision of information and keeping of records in relation to such vehicles and trailers; (i.2) for the purpose of subsection 3(4.3), prescribing premises or establishments or classes of premises or establishments as restaurants; (i.3) prescribing tangible personal property as tax-exempt manufacturing or processing property for the purpose of subsection 3(22.2); (j) prescribing services that are not to be taxable services, or circumstances in which taxable services are to be exempt from tax; (k) prescribing services that are to be included among, or excluded from, processing or installation services under clause 4(1)⁠(e); (l) prescribing the portion of the purchase price for a service referred to in clause 4(1)⁠(d) or (e) that is attributable to tangible personal property, where the service is rendered in respect of both tangible personal property and real property; (m) prescribing circumstances in which a service shall be considered to relate to Manitoba for the purpose of clause 4(1)⁠(i); (n) [repealed] S.M. 2007, c. 6, s. 74 ; (o) defining "apparatus", "systems" and "components" for the purpose of the definition "tangible personal property" in subsection 1(1); (p) clarifying the meaning of "purchase" in relation to tangible personal property or services brought into or consumed in Manitoba; (p.1) defining "agricultural", "agriculture", "farm", "farmer" and "farming" or any expression that includes any of those terms that is referred to but not defined in this Act; (q) prescribing rules for determining the fair value of tangible personal property manufactured, processed or produced by a person for consumption by the person or by others at the person's expense; (r) respecting disclosure of the purchase price by vendors; (r.1) governing the use of RST numbers; (r.2) requiring a person who purchases tangible personal property, a taxable service or insurance, on a tax-exempt basis, to provide the vendor with a signed statement; (s) and (t) [repealed] S.M. 2005, c. 40, s. 82 ; (u) providing relief from the requirement to pay or collect and remit tax in circumstances in which, without that relief, great public inconvenience or great hardship or injustice could not be avoided; (v) respecting any other matter the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Act. Effective date 29(2) A regulation under this section may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary in order to implement or give effect to (a) a tax or administrative measure included in a budget presented to the Legislative Assembly; or (b) an amendment to this Act. S.M. 1990-91, c. 13, s. 20 ; S.M. 1991-92, c. 31, s. 31 ; S.M. 1992, c. 52, s. 69 ; S.M. 1993, c. 46, s. 81 ; S.M. 1994, c. 23, s. 34 ; S.M. 1995, c. 30, s. 25 ; S.M. 1996, c. 66, s. 21 ; S.M. 1998, c. 30, s. 62 ; S.M. 2000, c. 39, s. 91 ; S.M. 2002, c. 19, s. 61 ; S.M. 2003, c. 4, s. 98 ; S.M. 2004, c. 43, s. 101 ; S.M. 2005, c. 40, s. 82 ; S.M. 2007, c. 6, s. 74 ; S.M. 2012, c. 1, s. 72 ; S.M. 2014, c. 35, s. 62 ; S.M. 2017, c. 40, s. 66 ; S.M. 2020, c. 21, s. 61 ; S.M. 2021, c. 61, s. 29 ; S.M. 2022, c. 45, s. 45 ; S.M. 2024, c. 35, s. 56 ; S.M. 2025, c. 50, s. 6 ; S.M. 2026, c. 44, s. 20 .