Taxation Division

Manitoba Tax Publications

Retail Sales Tax
Health and Post Secondary Education Tax Levy
Insurance Corporations Tax
Mining Tax
Tobacco Tax
Fuel Tax
Tax Administration and Miscellaneous Taxes - Part I

Retail Sales Tax

Bulletins
001	July 2019	Clothing, Footwear and Accessories
002	June 2015	Drugs, Medical Equipment and Supplies
003	July 2019	Lawn and Garden Supplies
004	July 2019	Information for Vendors
005	July 2019	Information for Contractors
006	May 2003	Sales to Non-Residents of Manitoba
007	May 1996	Dentists, Denturists and Dental Laboratories
008	July 2019	Installation, Repairs and Improvements To Real Property
009	July 2019	Sound, Lighting and Audio-Visual Services
010	July 2019	Bed & Breakfast Operations
011	July 2019	Restoration Services
012	July 2019	Motor Vehicle and Trailer Dealers
013	July 2019	Off-Road Vehicles and Boat Dealers
014	July 2019	Goods and Services Purchased from Out-of-Province Suppliers
015	July 2019	Printing, Desktop Publishing and Related Services
016	August 2018	Record Keeping and Retention Requirements
017	April 2000	Launderers and Dry Cleaners
018	July 2019	Farm-Use Equipment and Other Items
019	June 2015	Municipalities, Municipal Governments and Local Government Districts
020	July 2019	Grain Elevators
021	March 2003	Granaries and Farm Storage Buildings
022	July 2013	Sales to Beekeepers
023	July 2019	Service, Maintenance and Warranty Contracts
024	July 2019	Charitable & Non-Profit Organization Fund Raising Activities
025	July 2019	Aircraft Used for Rental and Other Purposes
026	July 2019	Aircraft Purchased for Private Use
027	July 2019	Aircraft Purchased for Commercial Use
028	July 2019	Discounts, Coupons and Cash Rebates
029	July 2019	Food and Beverages
030	July 2019	Summary of Taxable And Exempt Goods and Services
031	July 2019	Mechanical and Electrical Trades
032	May 2000	Web Site Services and Internet Services
033	July 2001	Computer Software and Programming Services
034	December 2010	Optometrists and Opticians
035	July 2019	Advertising Materials and Services
036	July 2019	Pet Stores, Kennel Operators & Pet Service Providers
037	July 2019	Promotional Distributor
038	July 2019	Sand, Gravel, Concrete and Asphalt
039	July 2019	Film, Video, and Audio Productions
040	July 2019	Hunting and Fishing Lodges and Outfitters
041	July 2019	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	July 2019	Information for Interjurisdictional Motor Carriers
045	July 2019	Oil Producers, Oil Well Drilling and Service Contractors
046	July 2019	Sales to Interjurisdictional Motor Carriers
047	June 1989	Artificial Insemination Industry
048	July 2019	Rental of Machinery and Equipment
050	July 2016	Exemption on Used Furniture
051	June 1989	Sales to Fish Farmers
052	July 2019	Tree Nursery and Greenhouse Operations
053	July 2019	Mobile, Modular, and Ready-to-Move Homes
054	July 2019	Privately Purchased Vehicles
055	June 2013	Baby Supplies
056	January 2020	Legal Services
057	July 2019	Accounting Services
058	July 2019	Engineering Design Services
059	July 2019	Security and Private Investigation Services
060	July 2019	Architectural Design Services
061	July 2019	Insurance
062	July 2019	Personal Services
063	October 2019	Cannabis
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
111	April 2011	Taxation Changes - 2011 Budget
112	April 2012	Taxation Changes - 2012 Budget
113	April 2013	Taxation Changes - 2013 Budget
114	March 2014	Taxation Changes - 2014 Budget
115	April 2015	Taxation Changes - 2015 Budget
116	May 2016	Taxation Changes - 2016 Budget
117	April 2017	Taxation Changes - 2017 Budget
118	March 2018	Taxation Changes - 2018 Budget
119	March 2019	Taxation Changes - 2019 Budget
120	March 2020	Taxation Changes - 2020 Budget
Notices
20-04	April 2020	Removal of RST from Residential and Business Property Insurance
20-03	March 2020	Tax Filing Deadline Extension
19-02	March 2019	Reduction of Prorate Vehicle Tax Rates
19-01	July 2019	Rate Reduction Transition Rules
18-01	September 2018	Tax Filing In the Event of a Mail Strike
17-01	February 2017	Asbestos Removal Services
16-04	August 2016	Sales Tax Exemption for Status Indians and Indian Bands
16-03	August 2016	Sales by Businesses Located on a Reserve
16-02	June 2011	Exempt Sales to Status Indians- Temporary Confirmation of Registration Document
15-02	December 2015	Information for Paper Return Filers
15-01	June 2016	Registration Requirement Eliminated for Small Business
14-01	February 2014	Important Retail Sales Tax Tips
13-09	July 2019	Sales of Propane in Portable Cylinders
13-08	June 2013	2013 Budget - Rate Change
13-07	October 2019	Businesses Impacted by Power Outages
13-06	April 2013	Bicycle Helmets, Child Seats and Trailers
13-03	August 2018	New Vendor Calls
13-02	July 2019	Fairs, Exhibitions and Trade Shows
13-01	February 2013	Phasing Out the Penny
Notice	August 2012	Extra-Provincial Vendors of Taxable Insurance Contracts
Notice	July 2012	Travel Agencies Selling Taxable Insurance Contracts
Notice	April 2011	Biomass Materials
Notice	March 2009	Exemption for Educational Workbooks
Notice	March 2005	Notice to Magazine Publishers
Notice	May 2004	Alarm Systems-Sale/Installation/Maintenance and Monitoring Services
Pamphlets
Pamphlet	September 2015	Do I Need To Register? Retail Sales Tax, Health and Post Secondary Education Tax Levy, Tobacco Tax, Fuel Tax

Health and Post Secondary Education Tax Levy

Bulletins
001-HE	June 2017	Information for Employers
002-HE	August 2014	Remuneration
003-HE	January 2008	Associated Corporations
004-HE	October 2015	Permanent Establishment
005-HE	January 2008	Remuneration Paid by a Common Carrier
Notices
20-01	March 2020	Tax Filing Deadline Extension
Notice	December 2007	Exemption and Reduced Tax Range Increase
Pamphlets
Pamphlet	July 2019	Do I Need To Register? Retail Sales Tax, Health and Post Secondary Education Tax Levy, Tobacco Tax, Fuel Tax

Insurance Corporations Tax

Notices
Notice	November 2018	Online Filing of the Insurance Corporations Tax Return and Payments
Notice	September 2017	Change in Administration

Mining Tax

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

Fuel Tax

Bulletins
IFTA-001	January 2019	International Fuel Tax Agreement (IFTA)
IFTA-002	November 2016	Leased Operations Under International Fuel Tax Agreement (IFTA)
Notices
20-04	April 2020	IFTA - Waiver of Credentials - Extended Due Date
18-02	October 2018	International Fuel Tax Agreement (IFTA) File, Pay and View IFTA Account on TAXcess - Electronic Image of IFTA Licence
15-03	March 2020	International Fuel Tax Agreement (IFTA) Roadside Enforcement
15-02	April 2015	International Passenger Flights
15-01	July 2019	Fuel Tax Exemption for the Forestry Industry
14-01	November 2014	Fuel Tax Exemption for Status Indians and Indian Bands
13-01	October 2013	Fuel Tax Allowances
Notice	March 2020	Registration Requirements Under the International Fuel Tax Agreement (IFTA)
Notice	April 2011	International Fuel Tax Agreement (IFTA) Decal Placement Guide
Notice	April 2011	Fuel Dye Concentrate
Notice	April 2011	Cargo Flights
Notice	April 2011	Dispensing of Marked Fuel Through Commercial Cardlock Facilities
Pamphlets
Pamphlet	July 2019	Do I Need To Register? Retail Sales Tax, Health and Post Secondary Education Tax Levy, Tobacco Tax, Fuel Tax

Tax Administration and Miscellaneous Taxes - Part I

Bulletins
TAMTA- 001	November 2014	Taxation Division Audits
TAMTA-002	October 2010	Bulk Sales-Buying and Selling Business Assets
Notices
TAMTA 20-02	May 2020	Tax Appeal Temporary Deadline Suspension
TAMTA 20-05	April 2020	Tax Exemption for Status Indians and Indian Bands - Temporary Waiver of Signature Requirement

Tobacco Tax

Bulletins
001-TT	March 2006	Sale of Tobacco on Indian Reserves
Notices
19-01	June 2019	Tobacco Tax Rate Change
Notice	February 2012	Manitoba Tobacco Stamp
Pamphlets
Pamphlet	July 2019	Do I Need To Register? Retail Sales Tax, Health and Post Secondary Education Tax Levy, Tobacco Tax, Fuel Tax

Get Started

Stay Connected