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Charge tax rightly
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Manitoba stands fully covered: its own filings and guidance stand in the books beside the federal ones.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence. Binds: Every Canadian seller; the PST notes bind sellers in BC.
The law’s own words
“Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.”
Excise Tax Act, s. 221(1) · Read it at Justice Laws · Verified 2026-11-07
“… every person who collects an amount as or on account of tax under Division II is deemed, for all purposes and despite any security interest in the amount, to hold the amount in trust for Her Majesty in right of Canada, separate and apart from the property of the person … until the amount is remitted to the Receiver General …”
Excise Tax Act, s. 222(1) · Read it at Justice Laws · Verified 2026-11-06
Manitoba kept its own sales tax beside the federal GST. A purchaser pays the retail sales tax at the general rate of 7%; a vendor registers with Manitoba Finance, collects the tax on its sales and remits it on the province’s own returns. Binds: Manitoba purchasers and the vendors who sell to them.
The law’s own words
“Every purchaser of tangible personal property or a taxable service must pay tax equal to the fair value of the property or service multiplied by the general sales tax rate.”
The Retail Sales Tax Act (Manitoba), s. 2(1) · Read it at Manitoba · Verified 2026-11-08
“RST is a 7 per cent tax applied to the retail sale or rental of most goods and certain services in Manitoba.”
The Retail Sales Tax Act (Manitoba) — Manitoba Finance, Bulletin RST 004 · Read it at Manitoba · Verified 2026-11-08
“Any person carrying on a business in Manitoba, except for small businesses with annual taxable sales under $30,000, must have a valid RST number issued under The Retail Sales Tax Act before making any taxable sales in the province.”
The Retail Sales Tax Act (Manitoba) — Manitoba Finance, Bulletin RST 004 · Read it at Manitoba · Verified 2026-11-08
“Vendors who sell taxable goods and services must register with Manitoba Finance and collect the RST on sales.”
The Retail Sales Tax Act (Manitoba) — Manitoba Finance, Bulletin RST 004 · Read it at Manitoba · Verified 2026-11-08
The Retail Sales Tax Act (Manitoba), sections 1 and 2
“Every purchaser of tangible personal property or a taxable service must pay tax equal to the fair value of the property or service multiplied by the general sales tax rate.” “"general sales tax rate" means (a) if the tax becomes payable before July 1, 2013, 7%, (b) if the tax becomes payable after June 30, 2013, and before July 1, 2019, 8%, and (c) if the tax becomes payable after June 30, 2019, 7%”
Source: Manitoba Laws — The Retail Sales Tax Act, CCSM c R130, ss. 1, 2 · Checked 2026-11-08