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Retail Sales Tax

Taxes:

Intro

Corporate

Retail

Payroll

Capital

Comparison

Federal

Municipal

The Retail Sales Tax is a 7% tax applied to the retail sale or rental of most goods and certain services in Manitoba. The tax is calculated on the selling price, before the federal GST is applied.

Selected examples of exempt goods and services:

Manufacturing and Processing

Materials being manufactured into a product for sale.
Dies, jigs, moulds and other consumable materials used directly in manufacturing and processing
Tax on electricity used to operate manufacturing and processing equipment.
See also: 10% Manufacturing Investment Tax Credit

Mining & Oil &Gas (includes M & P exemptions/credits plus the following):

Geophysical survey aircraft and other geophysical survey and exploration equipment designed and used solely for prospecting or exploration for minerals for metallic mining.
Geophysical survey equipment, drill rigs, and well-servicing equipment, used in
oil and gas exploration and development are exempt from Retail Sales Tax.
Drill bits and explosive materials used for exploration for metallic minerals or for metallic mine development.
Prototype equipment used to research and develop new mining technologies for metallic mining.
Tax on electricity used to operate mines.

Film and Video Production:

Filmed, taped or other recordings for public exhibition or broadcast, and recording materials purchased for their production.
Production services (filming, editing, dubbing, etc.) incorporated into a film for sale or public broadcast.
See also: Manitoba Film and Video Production Tax Credit

Miscellaneous Exemptions: