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Manitoba Tax Publications

Retail Sales Tax
Health and Post Secondary Education Tax Levy
Corporation Capital Tax
Mining Tax
Tobacco Tax
Motive Fuel Tax and Gasoline Tax
Tax Administration and Miscellaneous Taxes - Part I

Retail Sales Tax

Bulletins
001	February 2007	Clothing, Footwear and Accessories
002	August 2010	Drugs, Medical Equipment and Supplies
003	July 2001	Lawn and Garden Supplies
004	June 2010	Information For Vendors
005	June 2005	Information For Contractors
006	May 2003	Sales to Non-Residents of Manitoba
007	May 1996	Dentists, Denturists And Dental Laboratories
008	June 2005	Installation, Repairs And Improvements To Real Property
009	April 2000	Sound, Lighting And Audio-Visual Services
010	February 2003	Bed & Breakfast Operations
011	February 2003	Restoration Services
012	July 2009	Motor Vehicle and Trailer Dealers
013	August 2005	Snowmobile and ATV Dealers
014	March 2002	Goods and Services Purchased From Out-of-Province Suppliers
015	April 2005	Printing, Desktop Publishing and Related Services
016	July 2005	Record Keeping and Retention Requirements
017	April 2000	Launderers and Dry Cleaners
018	July 2009	Farm-Use Equipment And Other Items
019	March 2003	Municipalities, Municipal Governments and Local Government Districts
020	July 2005	Grain Elevators
021	March 2003	Granaries and Farm Storage Buildings
022	June 2009	Sales to Beekeepers
023	March 2003	Service, Maintenance and Warranty Contracts
024	June 2000	Charitable & Non-Profit Organization Fund Raising Activities
025	May 2003	Aircraft Used for Rental and Other Purposes
026	May 2003	Aircraft Purchased for Private Use
027	August 2010	Aircraft Purchased for Commercial Use
028	May 2000	Discounts, Coupons and Cash Rebates
029	March 2007	Food And Beverages
030	July 2009	Summary of Taxable And Exempt Goods and Services
031	June 2005	Mechanical and Electrical Trades
032	May 2000	Web Site Services and Internet Services
033	July 2001	Computer Software And Programming Services
034	April 2004	Optometrists and Opticians
035	July 2001	Advertising Materials and Services
036	March 2003	Pet Stores, Kennel Operators & Pet Service Providers
037	April 2003	Promotional Distributor
038	February 2002	Sand, Gravel, Concrete and Asphalt
039	April 2004	Film, Video and Audio Productions
040	March 2003	Hunting and Fishing Lodges and Outfitters
041	September 2004	Funeral Homes and Monument Dealers
042	September 2008	Corporations, Partnerships, Joint Ventures and Trusts
043	June 2008	Precious Metals, Coins, Tokens and Bank Notes
044	February 2003	Information for Interjurisdictional Motor Carriers
045	April 2007	Oil Producers, Oil Well Drilling and Service Contractors
046	February 2001	Sales to Interjurisdictional Motor Carriers
047	June 1989	Artificial Insemination Industry
048	March 2004	Rental of Machinery and Equipment
049	June 1989	Florists
050	June 1989	Exemption on Used Furniture
051	June 1989	Sales to Fish Farmers
052	March 2004	Tree Nursery and Greenhouse Operations
053	August 2010	Mobile, Modular, and Ready-to-Move Homes
054	June 2010	Privately Purchased Vehicles
056	June 2004	Legal Services
057	June 2004	Accounting Services
058	June 2004	Engineering Design Services
059	June 2004	Security and Private Investigation Services
060	June 2004	Architectural Design Services
094	April 1996	1996 Taxation Changes - Mining Industry
098	March 1998	Taxation Changes - 1998 Budget
099	May 1999	Taxation Changes - 1999 Budget
100	May 2000	Taxation Changes - 2000 Budget
101	April 2001	Taxation Changes - 2001 Budget
102	April 2002	Taxation Changes - 2002 Budget
103	April 2003	Taxation Changes - 2003 Budget
104	April 2004	Taxation Changes - 2004 Budget
105	March 2005	Taxation Changes - 2005 Budget
106	March 2006	Taxation Changes - 2006 Budget
107	April 2007	Taxation Changes - 2007 Budget
108	April 2008	Taxation Changes - 2008 Budget
109	March 2009	Taxation Changes - 2009 Budget
110	March 2010	Taxation Changes - 2010 Budget
Notices
Notice	May 2004	Alarm Systems-Sale/Installation/Maintenance and Monitoring Services
Notice	June 2004	Notice to Sales Tax Vendors-2004 Manitoba Budget
Notice	September 2004	Your Account Number Has Changed
Notice	March 2005	Notice to Magazine Publishers
Notice	March 2006	Expanded Exemptions for Diabetic Supplies
Notice	March 2006	Notice to Vendors of Mobile, Modular, and Ready-to-Move Homes
Notice	May 2007	Sales by Vendors Located on a Reserve
Notice	November 2009	Notice to Retailers-Clarification of Manitoba Sales Tax Exemption for Status Indians and Indian Bands
Notice	June 2007	Fairs, Exhibitions and Trade Shows
Notice	February 2008	Notice to Tire Retailers-Tire Levy Changes
Notice	May 2008	Expanded Exemption for Smoking Cessation Products
Notice	October 2008	Sales of Propane in Portable Cylinders
Notice	March 2009	Exemption for Educational Workbooks
Notice	March 2010	Registration Requirement Eliminated For Small Business
Notice	June 2010	Tanning Services
Notice	June 2010	Important Retail Sales Tax Tips
Notice	June 2010	New Vendor Calls
Pamphlets
Pamphlet	May 2010	Do I Need To Register? Retail Sales Tax, Payroll Tax, Tobacco Tax, Gasoline Tax, Motive Fuel Tax

Health and Post Secondary Education Tax Levy

Bulletins
001-HE	June 2010	Information For Employers
002-HE	May 2010	Remuneration
003-HE	January 2008	Associated Corporations
004-HE	March 2001	Permanent Establishment
005-HE	January 2008	Remuneration Paid by a Common Carrier
Notices
Notice	December 2004	Information for Manitoba Employers Registered Under The Health and Post Secondary Education Tax Levy Act (Payroll Tax) - 2004 Payroll Tax Annual Report
Notice	September 2004	Your Account Number Has Changed
Notice	December 2007	Exemption and Reduced Tax Range Increase
Pamphlets
Pamphlet	May 2010	Do I Need To Register? Retail Sales Tax, Payroll Tax, Tobacco Tax, Gasoline Tax, Motive Fuel Tax

Corporation Capital Tax

Bulletins
001-CCT	April 2008	Corporation Capital Tax
002-CCT	July 2009	Manufacturing and Processing Corporations
Notices
Notice	September 2004	Your Account Number Has Changed

Mining Tax

Bulletins
MT 92-1	August 1992	The Interpretation of "Production in Reasonable Commercial Quantities"

Motive Fuel Tax and Gasoline Tax

Bulletins
IFTA-001	July 2010	International Fuel Tax Agreement (IFTA)
IFTA-002	August 1999	Leased Operations Under International Fuel Tax Agreement (IFTA)
Notices
Notice	July 2010	Registration Requirements Under the International Fuel Tax Agreement (IFTA)
Notice	July 2010	International Fuel Tax Agreement (IFTA) Decal Placement Guide
Notice	June 2004	Notice to Gasoline Tax Collectors-2004 Manitoba Budget
Notice	June 2004	Notice to Motive Fuel Tax Collectors-2004 Manitoba Budget
Notice	December 2004	New Retail/Wholesale Dealers' Licence
Notice	March 2006	Expanded Fuel Tax Exemptions for Forestry Industry
Notice	January 2007	Dispensing of Marked Fuel Through Commercial Cardlock Facilities
Notice	November 2007	Notice to Gasoline Tax Collectors-Gasohol Changes
Notice	January 2008	Notice to Fuel and Tobacco Tax Collectors-Change in Due Date Policy and Pay Manitoba Business Taxes Online
Notice	March 2009	Cargo Flights
Notice	March 2010	Fuel Dye Concentrate
Pamphlets
Pamphlet	May 2010	Do I Need To Register? Retail Sales Tax, Payroll Tax, Tobacco Tax, Gasoline Tax, Motive Fuel Tax

Tax Administration and Miscellaneous Taxes - Part I

Bulletins
TAMTA- 001	July 2009	Taxation Division Audits
Notices
Notice	March 2006	Possession Limit of 5 Cartons of Cigarettes
Notice	January 2008	Notice to Dealers and Purchasers-Tax on Electricity, Natural Gas, and Coal

Tobacco Tax

Bulletins
001-TT	March 2006	Sale of Tobacco on Indian Reserves
Notices
Notice	June 2004	Notice to Tobacco Tax Collectors-2004 Manitoba Budget
Notice	December 2004	New Retail/Wholesale Dealers' Licence
Notice	March 2006	Possession Limit of 5 Cartons of Cigarettes
Notice	January 2008	Notice to Fuel and Tobacco Tax Collectors-Change in Due Date Policy and Pay Manitoba Business Taxes Online
Notice	March 2010	Tobacco Tax Rate Change
Pamphlets
Pamphlet	May 2010	Do I Need To Register? Retail Sales Tax, Payroll Tax, Tobacco Tax, Gasoline Tax, Motive Fuel Tax