Retail Sales Tax Regulation

Retail Sales Tax Regulation, M.R. 75/88 R The Retail Sales Tax Act , C.C.S.M. c. R130 Regulation 75/88 R Registered January 26, 1988 bilingual version (HTML) Table of Contents Section 1 Definitions 2 Definitions for specific provisions 2.1 Tax-exempt manufacturing or processing property 3 Determination of value 4 Repealed 5 RST number 5.1 RST number to be provided for certain purchases 6 Repealed 7 Returns and remittances 8 Repealed 9 Tax and price to be shown separately 10 Purchaser's statements 10.1 Tax exemption for software-related services 11-15.3 Repealed MULTIJURISDICTIONAL VEHICLES 16 Definitions 16.1 Repealed 16.2 Credit for tax previously paid 16.3 Vehicle ceasing to be part of IRP fleet 16.4 Credit on change of use 16.5 Depreciated value 16.6 Repair parts and services 16.7 Prorate account number to be provided for certain purposes 17-31 Repealed Schedule  Repealed Definitions 1(1) For the purposes of the Act and this regulation, "Act" means The Retail Sales Tax Act ; («  Loi  ») "agricultural feeds" includes feed, hay and straw for livestock; (« provendes ») "books" means (a) books that are printed and permanently bound with a cover, (a.1) books that are created, recorded, transmitted or stored in a digital or other intangible form by optical, magnetic, electronic or any similar means and are capable of being viewed, printed or listened to by means of an electronic device, and (b) loose leaf sheets or pages that are printed and punched for insertion in a binder, that are produced for use by the general public, published solely for educational, technical, cultural or literary purposes, and contain no advertising, and includes books in which less than 10% of the book's space is allocated for the entry of written responses, but does not include (c) directories, (d) price lists, (e) timetables, (f) rate books, (g) catalogues and flyers, (g.1) pamphlets, (h) promotional books, (i) periodic reports including annual reports, (j) fashion books, (k) magazines, newsletters, newspapers and periodical publications, (l) albums, (m) binders and covers, (n) address books, notebooks, scribblers, scrapbooks, logbooks and books used for record-keeping, (o) loose leaf sheets, pages or refills that are plain, lined or graphed, (p) loose leaf sheets or pages that are printed and punched for insertion in items of the kind referred to in clauses (c) to (n) and (p.1) to (q), (p.1) manuals, including manuals sold with taxable goods, training manuals and manuals produced for use by an organization, (p.2) blueprints, (p.3) puzzle books, or (q) any other books or articles that are similar to those mentioned in clauses (c) to (p.3); (« livres ») "chemical products" means non-organic fertilizers, insecticides, fungicides, herbicides, rodenticides, agricultural lime, weed control chemicals and chemicals used to treat livestock waste; (« produits chimiques ») "children's clothes" means (a) children's dresses, suits, coats, blouses, sweaters, undershirts, pyjamas, combinations, snow-suits, overalls, dress shirts, sport shirts and such other children's garments as fit the upper half of or the whole body, up to and including girl's "Canada Standard Size" 16, boy's "Canada Standard Size" 20 or those garments designated for girls or boys and sized small, medium, large or extra large, (b) children's trousers, slacks, jeans, slims, undershorts, briefs, outer shorts and other children's garments that fit at or below the waist, up to and including girl's "Canada Standard Size" 16, or boy's "Canada Standard Size" 20, (c) [repealed] M.R. 173/2007 , (d) children's hose, up to and including girl's size 10, or boy's size 10 ½, or stretchy socks designed for children, (e) children's hats, caps and bonnets in styles designed for children up to and including girl's size 22, or boy's size 7 1/8, (f) children's gloves and mittens in styles designed for children up to and including girl's and boy's size 7, and (g) clothing of the type described in clauses (a) to (f) when purchased in any size greater than the sizes specified in those clauses for a child certified by the purchaser in writing to be under 15 years of age; (« vêtements d'enfants ») "children's footwear" means (a) footwear up to and including boy's or girl's size 6, and (b) footwear when purchased in any size greater than the sizes specified in clause (a) for a child certified by the purchaser in writing to be under 15 years of age; (« chaussures d'enfants ») "dental appliance" does not include toothbrushes, toothpicks, dental floss, or other similar items; (« appareil dentaire ») "dentures" includes gold, amalgam, porcelain, or any other kind of dental filling and materials necessary to be used by a dentist for the purpose of being processed, fabricated into, attached to, or incorporated into, a denture, but does not include any instrument or other equipment used by a dentist in performing an operation for his or her patient; (« dentiers ») "drugs and medicines for livestock and farm horses" means a substance or mixture of substances, other than that used for analysis, testing or research in a laboratory or similar facility, that is purchased and administered internally or applied externally to livestock or farm horses for the purpose of diagnosis, treatment, mitigation or prevention of disease in livestock or farm horses or restoring, correcting or modifying organic functions in livestock or farm horses; (« produits pharmaceutiques et médicaments destinés au bétail et aux chevaux d'élevage ») "farm implements and farm machinery" includes (a) implements and machinery designed for farm use that are or is drawn, propelled, or powered by motor or animal power, (b) equipment, apparatus, or devices designed for use in the production, handling, storage, or processing of field crops, (c) equipment, apparatus, or devices designed for use in the production, handling, storage, grading, packing, or processing of fruit and vegetable crops, (d) equipment, apparatus, or devices designed for use in the production, handling, feeding, watering, confining, processing, grading, packaging, or care of livestock and poultry and their products, (e) equipment or apparatus designed for farm water systems that are used for livestock or poultry production or for field spraying operations, field drainage tile and related materials, and ventilation fans for buildings that are used for confining livestock or poultry or for the storage of crops, and (e.1) equipment, apparatus, or devices designed for use in the production, handling or storage of trees, shrubs or plants, when purchased and used exclusively or nearly exclusively for farming but does not include (f) replacement batteries, or replacement tires and tubes, of a size or type that may be used in or for an automobile or truck, or (g) barns, or other farm buildings or structures whether movable or immovable; (« instruments aratoires et machines agricoles ») "gas pipe distribution system" means a pipeline or a system of pipelines that is used for the transportation, transmission or conduct of natural gas or manufactured gas for delivery to the ultimate consumer of the gas; (« réseau de distribution de gaz ») "in approved form" in relation to any document or information to be provided under the Act or this regulation means in a form approved by the minister or the director for providing the document or information; (« formule approuvée ») "livestock" means animals that are raised or kept commercially (a) for sale as food, (b) for the sale of their products as food, or (c) for the sale of their hides, hair or furs; (« bétail ») "natural water" includes ice and steam, but does not include (a) carbonated water, or (b) non-carbonated water that is (i) excluded in the definition "food and beverages", or (ii) included in the definition "prepared food and beverages"; (« eau naturelle ») "non-chemical products" means organic fertilizers, peat moss, top soil, loam, manure, bone meal and compost; (« produits non chimiques ») "optical appliances" means lenses ground to correct any visual or muscular error or defect of the eye, and includes the frame or other apparatus to which such lenses are attached in order to maintain them in place on the face of the wearer, and repair parts to any such frame or other apparatus; (« appareils optiques ») "orthopaedic appliances" means (a) cervical collars, (b) back braces and shoulder braces, (c) rib belts, sacroiliac belts and supports, (d) spinal braces, (e) trusses, and any other appliance similar to those listed in clauses (a) to (e) and intended to correct or compensate for physical deformities, but does not include (f) athletic supports, (g) athletic equipment, (h) suspensories, (i) pillows, (j) lumbar rolls, or (k) any item similar to the ones listed in clauses (f) to (j); (« appareils orthopédiques ») "photographing" does not include the reproduction of printed, handwritten, or typewritten material by the use of office photocopying equipment, or x-rays taken for medical, dental, veterinary, or chiropractic purposes; (« photographie ») "prepared food and beverages" means, for the purposes of subsections 3(28) and 9(2.6) of the Act, (a) food or beverages heated for consumption, (b) salads not canned or vacuum sealed, (c) sandwiches and similar products, other than when they are frozen, (d) platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food, (e) beverages dispensed at the place where they are sold, (f) food and beverages sold under a contract for, or in conjunction with, catering services; (« aliments et boissons préparés ») "settlers' effects" means the household goods or equipment, including vehicles that are not used for commercial purposes, that a person, who has resided outside of Manitoba for a period not less than six consecutive months immediately prior to taking up residence in Manitoba, brings with him or her for his or her own consumption or use in Manitoba, and that (a) were owned by that person for at least 30 days prior to taking up residence in Manitoba, and (b) were brought into Manitoba within six months after taking up residence in Manitoba. (« effets d'immigrants ») 1(2) For the purposes of this regulation, "farm implements and farm machinery" are used nearly exclusively for farming if, in the 24-month period immediately following their purchase (a) in the case of a farm implement or farm machinery whose utility is measured by the volume of a thing that is handled, processed, stored or otherwise produced by it, at least 80% of the volume was attributable exclusively to farming; or (b) in the case of a farm implement or machinery whose utility is measured by the time that it is in use, at least 80% of the time was attributable exclusively to farming. 1(3) For the purpose of clause 3(1)⁠(m) of the Act, chemical products are used nearly exclusively for farming if at least 80% of them are used on farm crops. 1(4) and (5) [Repealed] M.R. 4/2010 M.R. 307/88; 6/89; 132/92; 189/93; 173/97; 226/97; 27/2001 ; 155/2001 ; 59/2003 ; 129/2004 ; 17/2005 ; 180/2006 ; 173/2007 ; 4/2010 ; 146/2013 2(1) [Repealed] M.R. 189/93 Definitions for specific provisions 2(2) For the purposes of subsections (3), (3.2) and (3.6), "depreciable machinery or equipment" means tangible personal property that is (a) a depreciable property as defined in subsection 13(21) of the Income Tax Act (Canada); (b) purchased to replace a property referred to in clause (a); or (c) added or attached to, or a repair or other replaceable part for, a property referred to in clause (a). 2(2.1) For the purpose of clause 2(3.7)⁠(c), "tool fixtures" means tangible personal property that is used to hold, clamp or secure an object in place so that the object may be worked on, and includes assembly fixtures, holding fixtures and welding fixtures. 2(3) Tangible personal property — other than depreciable machinery or equipment — purchased by a purchaser is, for the purpose of clause 3(1)⁠(w) of the Act, a catalyst in relation to the purchaser if it is composed of a substance which, by direct contact or temporary incorporation with materials being processed, fabricated or manufactured into a product for sale, alters the speed of a chemical reaction without undergoing any change itself as a result of the reaction. 2(3.1) [Repealed] M.R. 180/2006 2(3.2) Subject to subsection (3.7), tangible personal property — other than depreciable machinery or equipment — purchased by a purchaser is, for the purpose of clause 3(1)⁠(w) of the Act, a direct agent in relation to the purchaser if it is used up or consumed to the point of destruction (a) while it is in direct contact with, and transforming, materials being manufactured by the purchaser into a product for sale; (b) while it is in direct contact with, and transforming, tangible personal property in respect of which the purchaser is rendering, for sale, a taxable service or a service in relation to property that qualifies for the tax exemption under subsection 4(8) of the Act; or (c) while it is in direct contact with, and transforming, minerals being mined or processed by the purchaser for sale as a mineral product. 2(3.2.1) For the purpose of clause (3.2)⁠(c), "minerals" , "mineral product" , "mined" and "processed" have the same meaning as they have in The Mining Tax Act . 2(3.2.2) [Repealed] M.R. 56/2026 2(3.3) [Repealed] M.R. 173/2007 2(3.4) [Repealed] M.R. 180/2006 2(3.5) For the purpose of subclause 3(1)⁠(w.1)⁠(iii) of the Act and subject to subsection (3.6) and (3.7), "die" means a solid or hollow form used for shaping or marking goods by cutting, stamping, pressing or extruding, but does not include a die set or tap set used for cutting threads; (« matrice » ) "jig" means a device used in the accurate fabrication of goods that holds the goods firmly and enables the working tools to perform their function by guiding them within the work area outlined on the jig itself; (« gabarit ») "mould" means a hollow form into which materials are placed to produce desired shapes, matrices or cavities that shape or form goods; (« moule ») "pattern" means (a) a model or template placed on tangible personal property to produce exact copies; or (b) data stored by means of a read-only memory compact disc or in an intangible form for the purpose of guiding working tools to produce exact copies. (« forme ») 2(3.6) A "die", "jig", "mould" or "pattern" does not include (a) any depreciable machinery or equipment, device or software that is necessary to carry out the function or process of the die, jig, mould or pattern; (b) any depreciable machinery or equipment or device to which the die, jig, mould or pattern may be attached; or (c) a device used to determine whether an item has been manufactured to proper specifications. 2(3.7) For greater certainty, none of the following tangible personal properties is a direct agent for the purpose of clause (3)⁠(1)⁠(w) of the Act or a "die", "jig", "mould" or "pattern": (a) laboratory supplies used for quality control or research; (b) power, air and hand tools; (c) tool fixtures, tool holders, boring bars, clamps, springs, shims and set screws; (d) welders, including insulators and cables. 2(3.8) Chemicals, materials or other items that are purchased for cleaning purposes do not qualify for the tax exemption under clause 3(1)⁠(w.1) of the Act. 2(4) In subsection 2(1.1) of the Act and this regulation, "domestic residence" means a home that is ordinarily occupied for residential purposes, but does not include a structure occupied for commercial or industrial use such as a construction office, bunkhouse, wash house, kitchen or dining unit, library, television mobile unit, industrial display unit, laboratory unit or medical clinic; (« résidence domestique ») "mobile home" means a portable structure built on a chassis and that (a) is designed for use as a domestic residence, (b) meets the requirements for a mobile home, a multisection mobile home or a swing-out-and-expandable-room-section mobile home set out in the Z240 series of standards prescribed by the Canadian Standards Association, and (c) bears the seal of the Canadian Standards Association; (« maison mobile ») "modular home" means a house that (a) is designed for use as a domestic residence, (b) is constructed by assembling manufactured modular units, each of which (i) comprises at least one room or living area, and (ii) is completely constructed in all essential features prior to delivery from the factory, (c) has been manufactured to comply with the A277 series of standards prescribed by the Canadian Standards Association, and (d) bears the seal of the Canadian Standards Association; (« maison modulaire ») "ready-to-move home" means a house that is (a) a single structure designed for use with a permanent foundation as a domestic residence, and (b) fully assembled by the vendor before the sale and constructed away from the site on which it is to be incorporated as real property and used as a domestic residence. (« maison préfabriquée ») 2(5) For greater certainty, the definitions "mobile home", "modular home" and "ready-to-move home" do not include repair or replacement parts or any addition or accessories added to the mobile home, modular home or ready-to-move home after its purchase. 2(6) and (7) [Repealed] M.R. 173/2007 2(8) [Repealed] M.R. 4/2010 2(9) For the purpose of clause 3(31)⁠(a) of the Act, "geophysical survey aircraft" means a specialized aircraft equipped with geophysical survey or exploration equipment. 2(10) For the purpose of clauses 3(30.1)⁠(a) and (31)⁠(b) of the Act, "geophysical survey or exploration equipment" means any of the following equipment: (a) magnetometers; (b) induced polarization transmitters and receivers; (c) gravimeters and other instruments designed to measure the elements, variations and distortions of the natural gravitational force; (d) electromagnetic transmitters and receivers; (e) radio imaging transmitters and receivers; (f) seismic survey gear, including recording equipment; (g) magnetotelluric survey gear; (h) magnetic susceptibility equipment; (i) computer software programs specially designed for (i) oil or gas exploration or development, or (ii) prospecting or exploration for minerals as defined in The Mining Tax Act ; (j) radiometric equipment. 2(11) An earthworks service — such as site preparation, excavation, backfilling or surface restoration — is excluded from taxable services under clause 4(1)⁠(e) of the Act if it is performed under or outside of a building and in connection with the installation of (a) a telecommunication line, an electrical cable or a related conduit; (b) a sewer or water line; (c) a gas or oil pipeline; (d) an irrigation line; or (e) an underground tank or septic field. 2(12) The following rules apply for the purpose of subsection 4(2) of the Act: 1. The taxable portion of the purchase price of a dedicated telecommunication service that is provided over a line located partly inside and partly outside of Manitoba is the amount determined by the formula: purchase price × length of line in Manitoba / total length of line In this formula, the total length of line is the shortest distance between the two ends of the line, and the length of the line in Manitoba is the portion of that distance that falls in Manitoba. 2. The purchase price of a telecommunication service that consists of both a dedicated and a non-dedicated telecommunication service shall be apportioned as determined by the minister between the dedicated and the non-dedicated services. 2(13) A newspaper or magazine does not qualify for the tax exemption under clause 3(1)⁠(r.1) of the Act unless (a) in the case of a newspaper, it is printed on newsprint, unbound and in broadsheet or tabloid newspaper format; (b) in the case of a magazine, it is printed and permanently bound with a cover; (c) it is published at regular intervals throughout the year; (d) it contains some technical, literary, editorial or pictorial content other than pictorial advertising; and (e) it is not any of the following: (i) a directory, program, price list, timetable, rate book, report, newsletter, album, calendar of any kind, brochure, pamphlet, catalogue or flyer, (ii) a publication published for a purpose similar to a purpose for which a publication under subclause (i) is published, (iii) a magazine provided to members of an organization for which there is a membership fee. M.R. 307/88; 189/93; 137/95; 88/97; 129/2004 ; 180/2006 ; 173/2007 ; 4/2010 ; 146/2013 ; 56/2026 Tax-exempt manufacturing or processing property 2.1(1) For the purpose of subsection 3(22.2) of the Act, "tax-exempt manufacturing or processing property" means (a) machinery, equipment or apparatus that is (i) purchased for use directly in manufacturing or processing tangible property in Manitoba, and (ii) attached to land or a building; or (b) tangible property that is (i) added or attached to property referred to in clause (a) and remains part of the property, or (ii) a repair or replacement part for property referred to in clause (a). 2.1(2) The following definitions apply in this section. "manufacturing or processing" means (a) fabricating or manufacturing tangible property to create a new product that is substantially different from the material or tangible property from which the new product was made; or (b) processing tangible property by performing a complex operation or series of operations that results in a substantial change in the form or other physical or chemical characteristics of the tangible property; but does not include a non-qualifying activity. (« fabrication ou transformation ») "non-qualifying activity" means any of the following: (a) farming or fishing; (b) logging; (c) construction; (d) operating an oil or gas well or extracting petroleum or natural gas from a natural accumulation of petroleum or natural gas; (e) extracting minerals from a mineral resource; (f) processing (i) ore (other than iron ore or tar sands ore) to any stage that is not beyond the prime metal stage or its equivalent, (ii) iron ore to any stage that is not beyond the pellet stage or its equivalent, or (iii) tar sands ore to any stage that is not beyond the crude oil stage or its equivalent; (g) producing non-metallic minerals, including gravel, clay, stone, limestone, sand and feldspar; (h) producing or processing electrical energy or steam; (i) processing natural gas as part of the business of selling or distributing gas in the course of operating a public utility; (j) processing heavy crude oil recovered to a stage that is not beyond the crude oil stage or its equivalent; (k) Canadian field processing as that term is defined in subsection 248(1) of the Income Tax Act (Canada); (l) providing a service, including a service provided by a restaurant or caterer; (m) storing, shipping, selling or leasing finished goods; (n) purchasing raw materials; (o) administration, including clerical and personnel activities; (p) purchase for resale operations; (q) data processing; (r) providing facilities for employees, including cafeterias, clinics and recreational facilities. (« activité non admissible ») "tangible property" means personal property having a physical substance apparent to the senses. (« bien corporel ») M.R. 56/2026 Determination of value 3 For the purposes of clause (b) of the definition of "fair value" in subsection 1(1) of the Act, the value of tangible personal property manufactured, processed or produced by a person for his or her own use shall be determined in one of the following manners: (a) where the person regularly sells the same or similar tangible personal property, the value is the price at which the property is regularly sold to purchasers with whom the person deals at arm's length; (b) in the case of printed material produced for the person's own use by printing, lithographing, multigraphing or by any other duplicating process, the value is (i) the person's cost of the material plus 220% of that cost, or (ii) where the total value determined under subclause (i) for the year does not exceed $50,000, the person's cost of the material; (c) in the case of a person who fabricates tangible personal property for incorporation into real property, other than forms described in clause (d), and uses that property in the performance of contracts undertaken by him or her, the value is the total of (i) the cost of materials, (ii) the cost of direct labour, (iii) manufacturing overhead at the lesser of 150% of the cost of direct labour, or the actual overhead rate established to the satisfaction of the minister, and (iv) [repealed] M.R. 189/93; (d) in the case of a person who fabricates, as tangible personal property, wooden forms used by him or her in the performance of a contract undertaken by him or her or in construction for his or her own purposes, for the purpose of shaping and retaining concrete in the construction of buildings or structures that become part of real property, the value is the purchase price of all materials used in the fabrication of the forms; (d.1) in the case of a person who fabricates, as tangible personal property, hoarding or other protective barriers used by him or her in construction for his or her own purposes to facilitate the construction of real property, the value is the purchase price of all materials used in the fabrication of the hoarding or other protective barriers; (e) in any other case, the value shall be determined as the total of (i) the cost of materials, (ii) the cost of direct labour, (iii) manufacturing overhead at the lesser of 150% of direct labour or the actual overhead rate established to the satisfaction of the minister, (iv) 15% of the aggregate of materials, labour and overhead, and (v) [repealed] M.R. 189/93. M.R. 307/88; 189/93; 180/2006 ; 4/2010 4 [Repealed] M.R. 129/2004 RST number — application and notice of changes 5(1) A person requiring an RST number must apply for it to the director. Notice of changes 5(2) A person with an RST number must notify the director of the following within 15 days after it occurs: (a) a change of name or address; (b) the person ceases to carry on a division, branch or other substantial part of the business in respect of which the RST number was issued; (c) the person increases or decreases the number of locations within Manitoba at which he or she carries on business; (d) any other change in the information on the basis of which the RST number was issued. If requested by the director, the person must return the document used to issue the RST number, and any duplicates, to the director in order for it to be updated to reflect the change. 5(3) to (7) [Repealed] M.R. 129/2004 M.R. 129/2004 ; 17/2005 ; 180/2006 RST number to be provided for certain purchases 5.1 A person who, before or after this section comes into force, purchases 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 clause 3(1)⁠(r.1), (v.1), (w), (w.1), (w.2), (w.3), (w.4), (hh.1) or (xx) or subsection 2.4(3), 2.4(5) or 3(25.1) of the Act; (b) tangible personal property or taxable services for resale; (c) railway rolling stock in respect of which the person is paying tax under subsection 2(5.4) of the Act (temporary use – railway rolling stock); (d) aircraft in respect of which the person is paying tax under subsection 2(5.7) of the Act (temporary use – aircraft). The vendor must note the RST number on the sales invoice. M.R. 4/2010 ; 146/2013 6 [Repealed] M.R. 307/88; 129/2004 ; 180/2006 ; 4/2010 Returns and remittances 7(1) Subject to subsection (2), the reporting period for the holder of an RST number is each month. 7(2) If in the minister's opinion the monthly tax to be remitted by a person with an RST number is ordinarily within a range specified in the first column of the following table, the person's reporting period is as set out in the second column for that range. Monthly sales tax Reporting period(s) less than $500 Jan. 1 to Dec. 31 $500 to $4,999.99 Jan. 1 to Mar. 31, Apr. 1 to June 30, July 1 to Sep. 30, and Oct. 1 to Dec. 31 $5,000 or more each month 7(3) The return of information and remittance of tax for each reporting period under subsection (1) or (2) are due on the 20th of the month following the end of the period. 7(4) [Repealed] M.R. 180/2006 7(5) Despite subsections (1) and (2), within 15 days after a person with an RST number ceases to carry on a business, the person must make a return and pay the tax for the unreported period. 7(6) A person who (a) is a purchaser without an RST number who is required to pay tax under subsection 2(4) of the Act; or (b) is required to pay tax under subsection 4.1(9) of the Act; must make a report and pay the tax to the minister on or before the 20th day of the month following the month in which the tax became payable, unless the director authorizes the person to report and pay the tax on or before the 20th day of the month following the end of the quarter or the year in which the tax became payable. 7(7) [Repealed] M.R. 173/2007 7(8) The returns and reports to be made under this section must be made in approved form. 7(9) and (10) [Repealed] M.R. 129/2004 M.R. 307/88; 172/97; 27/2001 ; 129/2004 ; 180/2006 ; 173/2007 ; 146/2013 8 [Repealed] M.R. 129/2004 ; 180/2006 Tax and price to be shown separately 9(1) In any statement made, or document kept or issued, in respect of a retail sale or the provision of insurance, a vendor must state separately the sale price or premium and the tax payable on the sale price or premium. 9(2) A vendor shall not advertise, post or otherwise represent or quote a sale price or premium as including the tax payable under the Act without specifying separately the amount of the tax. 9(3) If compliance with subsection (1) is not practical for a vendor or imposes undue hardship on a vendor, the vendor may apply in writing to the director for approval of alternate measures by which the vendor will make adequate disclosure for purposes of subsection (1). 9(4) The director may approve alternative measures under subsection (3) for a period the director considers appropriate. M.R. 273/90; 173/2007 ; 146/2013 Purchaser's statements 10(1) A person who purchases (a) tangible personal property described in clause 3(1)⁠(i) or subclause 3(1)⁠(hh)⁠(i) of the Act; or (b) services provided in relation to that property that qualify for the tax exemption under subsection 4(8) of the Act; must provide the vendor of the property or service with a signed statement certifying that the property will be used exclusively or nearly exclusively for farming within the meaning of subsection 1(2). 10(1.1) A person who purchases (a) tangible personal property described in clause 3(1)⁠(o.1) of the Act; or (b) services provided in relation to that property that qualify for the tax exemption under subsection 4(8) of the Act; must provide the vendor of the property or service with a signed statement certifying that the property will be used exclusively or nearly exclusively for the storage of grain. 10(1.2) A person who purchases insurance in respect of (a) property described in clause 4.1(7)⁠(b) of the Act; or (b) an aircraft described in clause 4.1(7)⁠(j) of the Act that is farm machinery; must provide the vendor of the insurance with a signed statement certifying that the property or aircraft will be used exclusively or nearly exclusively for farming within the meaning of subsection 1(2). 10(1.3) A person who purchases insurance described in clause 4.1(7)⁠(c) of the Act must provide the vendor of the insurance with a signed statement certifying that the covered perils relate to the production of (a) livestock; or (b) crops grown by the person for sale or for use as feed for livestock. 10(2) A person who purchases (a) tangible personal property described in clause 3(1)⁠(p) or subclause 3(1)⁠(hh)⁠(ii) of the Act; (b) services provided in relation to that property that qualify for the tax exemption under subsection 4(8) of the Act; or (c) insurance in respect of property described in clause 4.1(7)⁠(i) of the Act; must provide the vendor with a signed statement certifying that he or she is engaged in commercial fishing and that the property will be used solely in the conduct of that business. 10(3) A person who purchases any drugs and medicines for livestock or farm horses referred to in clause 3(1)⁠(e.1) of the Act must provide the vendor with a signed statement certifying that the drugs and medicine are for livestock or farm horses. 10(4) A person who purchases tangible personal property described in clause 3(1)⁠(nn) of the Act or services provided in relation to that property that qualify for the tax exemption under subsection 4(8) of the Act must provide the vendor with a signed statement certifying that (a) he or she is the holder of a valid licence or permit issued under The Wildlife Act to trap fur bearing animals; and (b) the property will be used by him or her solely in commercial trapping operations. M.R. 307/88; 189/93; 173/2007 ; 4/2010 ; 146/2013 Tax exemption for software-related services 10.1 No tax is payable on the purchase of a service mentioned in clause 4(1)⁠(d) or (e) of the Act if (a) the service is provided in relation to software; and (b) the purchaser and the vendor of the service are (i) two corporations that are related to each other under section 251 of the Income Tax Act (Canada), or (ii) two partnerships that would be related to each other under section 251 of the Income Tax Act (Canada) if the partnerships were corporations and were controlled by their majority-interest partner, as defined in that Act. M.R. 119/2025 11 [Repealed] M.R. 117/96; 102/2002 ; 129/2004 ; 173/2007 ; 33/2024 12 [Repealed] M.R. 129/2004 ; 180/2006 ; 173/2007 13 [Repealed] M.R. 59/2003 ; 129/2004 ; 4/2010 14 [Repealed] M.R. 132/92; 155/2001 ; 129/2004 ; 180/2006 ; 173/2007 ; 4/2010 ; 146/2013 15 [Repealed] M.R. 132/92; 30/2000 ; 59/2003 ; 146/2013 15.1 to 15.3 [Repealed] M.R. 132/92; 30/2000 MULTIJURISDICTIONAL VEHICLES Definitions 16 In this section and sections 16.2 to 16.7, "IRP" means the International Registration Plan; (« IRP ») "prorate account number" means a number assigned by a base jurisdiction, as defined in section 9(1) of the Vehicle Registration Regulation , to a person who registers a vehicle under IRP; (« numéro de compte de répartition ») "vehicle registration year" of a vehicle registered under IRP means the period beginning with 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 ») M.R. 307/88; 27/2001 ; 146/2013 16.1 [Repealed] M.R. 27/2001 ; 146/2013 Credit for tax previously paid 16.2(1) The amount to be credited under subsection 2.3(10) of the Act, for each vehicle registration year that begins within five years after the acquisition date of the vehicle, is the amount determined by the following formula: Credit = V × R × T × M/12 In this formula, V is the vehicle taxable value; R is the tax credit rate determined under subsection (2) for the calendar year in which the vehicle registration year begins; T is the vehicle's travel ratio; and M is the number of whole or partial calendar months in the vehicle registration year. 16.2(2) For the purpose of subsection (1), the applicable tax credit rate for a calendar year is the percentage determined by reference to the calendar year and the type of vehicle in the following table: Calendar year Vehicle other than a Bus Bus acquisition year 2.944% 1.84% the year after the acquisition year 2.296% 1.435% the second year after the acquisition year 1.827% 1.141% the third year after the acquisition year 1.488% 0.929% the fourth year after the acquisition year 1.247% 0.779% the fifth year after the acquisition year 1.157% 0.723% Vehicle ceasing to be part of IRP fleet 16.3(1) The amount that may be credited or refunded under subsection 2.3(12) of the Act in respect of a vehicle that ceases to be registered as part of a fleet before the end of the vehicle registration year is the amount determined by the following formula: Credit = T × M/Y In this formula, T is the tax that was paid under subsection 2.3(2) of the Act on registration of the vehicle for that vehicle registration year; M is the number of whole calendar months remaining in that vehicle registration year after the vehicle ceased to be registered as part of the fleet; Y is the number of whole or partial calendar months in that vehicle registration year. 16.3(2) In the case of a registration in a jurisdiction other than Manitoba, the amount determined under subsection (1) is not to be credited, but it may be refunded if the minister is satisfied that the refund is required to prevent double taxation under subsection 2.3(2) of the Act. M.R. 27/2001 ; 17/2005 Credit on change of use 16.4 The amount to be credited under subsection 2.3(13) of the Act in respect of a vehicle registered under IRP when, before the end of its vehicle registration year, it is registered for use solely within Manitoba or otherwise ceases to be used for interjurisdictional commercial purposes is the lesser of (a) the tax then payable under subclause 2.3(13)⁠(a)⁠(i) of the Act in respect of the registration for use solely within Manitoba of the vehicle or of a trailer that was used with the vehicle for interjurisdictional commercial purposes; and (b) the amount determined by the following formula: Credit = T × M/Y In this formula, T is the tax that was paid under subsection 2.3(2) of the Act on registration of the vehicle for that vehicle registration year; M is the number of whole calendar months left in that vehicle registration year after the date of registration of the vehicle for use solely within Manitoba or the date that it otherwise ceased to be used for interjurisdictional commercial purposes; and Y is the number of whole or partial calendar months in that vehicle registration year. M.R. 27/2001 Depreciated value 16.5(1) Subject to subsection (2), the depreciated value of a vehicle or trailer for the purpose of subclause 2.3(13)⁠(a)⁠(i) of the Act is the amount determined by the following formula: D = V − (P × V) In this formula, D is the depreciated value; P is 1.5% for each month or part of a month from the day the vehicle was acquired to the day it became registered for use solely within Manitoba or otherwise ceased to be used for interjurisdictional commercial purposes, or 80%, whichever is less; and V is (a) in the case of a vehicle, its vehicle taxable value on the basis of which tax was paid under subsection 2.3(2) of the Act, and (b) in the case of a trailer, the amount that would, if it were a vehicle, have been its vehicle taxable value on its acquisition date. 16.5(2) For the purpose of subclause 2.3(13)⁠(a)⁠(i) of the Act, the depreciated value of a vehicle or trailer owned by a person is nil if the person (a) as owner and not as lessee, has paid tax on it under section 2 of the Act; and (b) has not received a refund or credit of all or any part of that tax otherwise than under subsection 2.3(10) of the Act. M.R. 27/2001 Repair parts and services 16.6(1) For the purposes of clause 2.3(4)⁠(b), subclause 2.3(13)⁠(a)⁠(ii) and clause 3(33)⁠(c) of the Act and clause 16.7(c) of this regulation, "repair parts" means (a) replacement parts purchased for a vehicle registered under IRP or a trailer used for interjurisdictional commercial purposes with such a vehicle, if they are designed and manufactured specifically for that type of vehicle or trailer and are not general purpose repair materials; and (b) parts purchased as part of a repair work order for a vehicle registered under IRP or a trailer that is used for interjurisdictional commercial purposes with such a vehicle; but does not include optional accessories that are not included in the purchase price of the vehicle or trailer. 16.6(2) [Repealed] M.R. 4/2010 M.R. 27/2001 ; 4/2010 ; 146/2013 Prorate account number to be provided for certain purposes 16.7 A person who purchases any of the following without paying tax to the vendor must provide his or her prorate account number to the vendor: (a) a multijurisdictional vehicle described in clause 3(33)⁠(a) of the Act; (b) a trailer described in clause 3(33)⁠(b) of the Act; (c) repair parts described in clause 3(33)⁠(c) of the Act; (d) a service described in subsection 4(9) of the Act. The vendor must note the prorate account number on the invoice. M.R. 146/2013 17 [Repealed] M.R. 129/2004 18 and 19 [Repealed] M.R. 173/2007 20 [Repealed] M.R. 307/88; 20/93 21 [Repealed] M.R. 129/2004 22 [Repealed] M.R. 180/2006 ; 173/2007 23 [Repealed] M.R. 173/2007 24 [Repealed] M.R. 129/2004 ; 180/2006 25 [Repealed] M.R. 20/93; 173/2007 ; 146/2013 26 and 27 [Repealed] M.R. 189/93; 129/2004 ; 173/2007 ; 4/2010 ; 146/2013 28 [Repealed] M.R. 189/93; 5/97; 180/2006 29 [Repealed] M.R. 5/97; 180/2006 30 [Repealed] M.R. 173/97; 180/2006 ; 173/2007 31 [Repealed] R.M. 129/2004 ; 180/2006 SCHEDULE [Repealed] M.R. 189/93; 27/2001 ; 129/2004