3. Manitoba -

3. Manitoba

Manitoba’s sales tax applies to all goods and certain services sold at a retail sale in Manitoba. This generally applies to all consumer purchases, as distinguished from purchases for the purpose of resale.

Goods includes all tangible personal property and extends also to computer software and various fixtures.

The following services are generally taxable:

  • Lodging;
  • Telecommunications;
  • Various services connected with tangible personal property;
  • Printing, binding and similar services;
  • Film production;
  • Sound recording;
  • Legal;
  • Accounting;
  • Architectural;
  • Engineering;
  • Security;
  • Private investigation; and
  • Tanning.

In determining whether a sale occurs in Manitoba, it is the place of delivery, not the residence of the purchaser, that governs. Goods and services delivered by a vendor, or by a common carrier on behalf of a vendor, to the purchaser’s premises outside the province are not, therefore, subject to Manitoba’s sales tax. If, however, the goods are subsequently brought into Manitoba for consumption or use in that province then such person must voluntarily self-assess and pay Manitoba’s sales tax at that time.

If the goods or services are exempt by reason of being delivered by the vendor or shipped by common courier outside the province, the vendor must support the exemption as follows:

  • If the goods are delivered by the vendor or its employee, the vendor and purchaser must sign a statement acknowledging that delivery was out of province; or
  • If the goods are delivered by common carrier, the vendor must retain the carrier’s bill of lading or the equivalent in order to substantiate the extra-provincial delivery. It should be noted, however, that this exemption only applies if the vendor engages the carrier. If the purchaser engages the carrier then the good are considered to have been picked up in Manitoba on the purchaser’s behalf.

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