| REGISTRATION Overview Service Outlets Charges Plates Standards & Inspection Retail Sales Tax Exemptions Publications (pdf's) FAQs |
Registration > Retail Sales Tax > Exemptions
Settler's Effects
This exemption is allowed on a vehicle brought in to Manitoba by a new resident, providing all of the following requirements are met:
- The person lived outside of Manitoba for at least 6 months before moving here
- The person owned the vehicle for at least 30 days before moving here
- The person brought the vehicle into Manitoba within 6 months of moving here
Vehicle is a Gift from a Family Member
The "family member" giving the gift to you must be your:
A "spouse" is either of a man or a woman who:
- are married to each other;
- have cohabited in a conjugal relationship for a continuous period of:
- more than three years, or;
- more than one year and have a child of the union.
Brother to brother, brother to sister, or sister to sister gifts are taxable.
If you receive such a gift, you must provide a written note from the previous owner as verification.
Title Transfer Through the Estate of a Deceased Person
No sales tax is required if you received the vehicle through these circumstances.
You don't have to pay sales tax if you can provide the purchase invoice or other document that proves the sponsor paid the tax on your behalf.
Vehicle Owner is Registered Under The Retail Sales Tax Act
If you are registered as a "vendor", "common carrier" or "purchaser" under the Retail Sales Act, you pay any tax owing on the vehicle directly to Manitoba Finance along with your monthly return.
Vehicle or Owner is Specifically Exempted
Exempted vehicles:
- Fire trucks and their equipment including ladders, aerial equipment, hoses, air-breathing and other lifesaving devices
- Ambulances
- Off-road vehicles purchased by a Treaty Indian living on a reserve. This applies only if the off-road vehicle was shipped from an authorized dealer directly to the reserve
Treaty Indians are also not required to pay tax in the following transactions:
- motor vehicle and vehicle purchases by Treaty Indians living on a reserve
- motor vehicles and vehicles that are on a reserve when sold to a Treaty Indian residing on a reserve and registering the vehicle to a reserve address
Transfer of a Company to Single Proprietorship from Corporation
In single proprietorships where the Legal Business Name or Trading Name is being changed to the proprietor's own name, there is no "sale" and no tax is paid.
A change in name from an individual to a corporate name is exempt only if the transfer is made at the time of incorporation.
You are not required to pay sales tax when you register a homemade trailer you built yourself.
However, if you are registering a homemade trailer you purchased from someone else, you are charged sales tax.
