±¦ÍþÌåÓý

• (New)
  This information bulletin provides information regarding tax audit and tax liabilities, and the tax client’s rights and responsibilities, including updated provisions, under The Revenue and Financial Services Act and The Revenue Collection Administration Regulations, for objecting to audit assessments.

• 
  This Code has been revised to update the voluntary disclosure guidelines and information related audit objections and appeals, along with other minor revisions. Revisions are noted by a bar (|) in the left margin.

The following publications have been issued or revised as a result of 2025-26 Budget. Additional revisions provide further clarification in other areas. Revisions are identified within each publication by a bar (|) in the left margin.

• (New)
• (New)

• 
  This information bulletin has been updated to include information regarding the application of tax for electric vehicle charging services. Revisions are noted by a bar (|) in the left margin.

• 
  This information bulletin has been updated to include information on registration and reporting requirements for non-resident vendors making vehicle sales to ±¦ÍþÌåÓý customers and details regarding the application of tax for electric vehicle charging services. Revisions are noted by a bar (|) in the left margin.

• 
  This information bulletin has been updated to provide clarification on the application of tax for vehicle lifts and exemptions for specially designed medical equipment. Revisions are noted by a bar (|) in the left margin.

• 
  This information bulletin has been updated to include information regarding the application of tax for electric vehicle charging services. Revisions are noted by a bar (|) in the left margin.

• 
  The List of ±¦ÍþÌåÓý Suppliers has been updated to reflect a change in available suppliers, effective February 1, 2025. Revisions are noted by a bar (|) in the left margin.

• 
  This information bulletin has been revised in response to the change in the Manitoba Fuel Tax rates effective January 1, 2025. Changes are indicated by a (|) in the left margin.

• 
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• 
  This bulletin has been updated to identify the mandatory electronic filing requirement. Revisions are noted by a bar (|) in the left margin. 

• 
  This bulletin has been updated to identify the mandatory electronic filing requirement. Revisions are noted by a bar (|) in the left margin.

• 
  This bulletin has been updated to identify the mandatory electronic filing requirement. Revisions are noted by a bar (|) in the left margin.

• 
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• 
  This bulletin has been revised to provide minor clarifications on tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• 
  Additional examples of taxable and exempt dental supplies have been added. Changes are indicated by a (|) in the left margin.

• 
  This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• 
  This bulletin was revised to provide consistent terminology regarding tobacco suppliers. Responsibilities of tobacco suppliers to confirm retailer licensing was also clarified.

• This bulletin has been revised to provide minor clarifications on the tax responsibilities when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin
  This bulletin has been updated to include the new requirement for vendors to be licensed and to clarify tax return filing method requirements. n addition, general information was added regarding penalty and interest provisions and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.
  A new was created, and the was updated.

• Information Bulletin
  This bulletin has been created to provide detailed information to tobacco tax suppliers required to submit tobacco tax memos.

• Information Bulletin
  This bulletin has been created to provide detailed information regarding the penalty and interest provisions for late tax returns and payments and audit assessments.

• Information Bulletin
  This bulletin has been created to provide detailed information regarding the tax obligations when buying or selling a business.
  A new has been created, to be completed by the seller when selling their business.

• Information Bulletin
  This bulletin has been created to provide tax information regarding the application of tax to irrigation equipment and related installation and provides clarification regarding tax exemptions for on-farm irrigation projects.

• Information Bulletin
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments, and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Fuel Tax Bulletin
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying or selling a business. Revisions are noted by a bar (|) in the left margin.

• Fuel Tax Bulletin
  This bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments. Revisions are noted by a bar (|) in the left margin.

• Insurance Premiums Tax Bulletin
  The General Information bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying and selling a business. Revisions are noted by a bar (|) in the left margin.

• Corporation Capital Tax Bulletin
  The General Information bulletin has been updated to include information regarding the penalty and interest provisions for late tax returns and payments and the tax requirements when buying and selling a business. Revisions are noted by a bar (|) in the left margin.

• 
  SARCAN’s contact information was updated. The following revisions were made for clarification purposes only: information was added regarding the timing for reporting and remitting the beverage container deposits and environmental handling fees, and information regarding registration was expanded. Revisions are indicated by a bar (|) in the left margin.

• 
  Revisions were made in several areas to clarify the exemption criteria and documentation requirements for sales and leases to Status Indians, Indian bands and band-empowered entities. Wording was also revised for consistency in several Provincial Sales Tax (PST) Bulletins. Revisions are indicated by a bar (|) in the left margin.
  
  Revisions were made to several other Provincial Sales Tax (PST) bulletins to provide consistent information in this area, along with other minor clarifications or additions, as described for each of the bulletins below.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. References to outdated technology were removed. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Information related to inter-jurisdictional carriers was clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. A new section was added regarding the Tax Tips Line. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  The exemption criteria and documentation requirements for Status Indians, Indian bands and band-empowered entities were clarified. Revisions are indicated by a bar (|) in the left margin.

• 
  This bulletin was created to consolidate general information into one bulletin that was previously distributed amongst numerous bulletins. This includes instalment payment information that previously existed as a separate bulletin (CT-4 Corporation Capital Tax Instalments).

• 
  This bulletin has been updated with minor changes for clarification and to remove duplication of general information now found in . This bulletin was renamed to CCT-2 from its previous title, CT-1.

• 
  This bulletin has been updated to remove any references to obsolete information. This bulletin was renamed to CCT-3 from its previous title, CT-2.

• 
  This bulletin was updated to remove references to obsolete information and duplicated general information now found in CCT-1, General Information. In addition, wording was added to ensure consistency and to provide additional clarification on the paid-up capital calculation requirement. This bulletin was renamed to CCT-4 from its previous title, CT-3.

• 
  Information Bulletin PST-7 was updated to provide clarification regarding the application of tax to Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as a Service (IaaS); and admissions to certain courses, programs, workshops and seminars. The documentation requirements for exempt sales to First Nations individuals and organizations were also updated for clarification. Changes are indicated by a (|) in the left margin.

• 
  Information Bulletin PST-46 was updated to provide clarification regarding the application PST to admissions to certain courses, programs, workshops and seminars. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.

• 
  Minor revisions were made to Information Bulletin PST-62 to direct the reader to Information Bulletin PST-63 for information regarding the First Nations exemption criteria, and Information Bulletin PST-76 for information regarding taxable admissions to certain courses, programs. Changes are indicated by a (|) in the left margin.

• 
  Minor revisions were made to Information Bulletin PST-64 to direct the reader to Information Bulletin PST-63 for information regarding the First Nations exemption criteria, and Information Bulletin PST-76 for information regarding taxable admissions to certain courses, programs. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.

• 
  Information Bulletin PST-76 was updated to provide clarification in several areas including the following: online sales of taxable admissions delivered electronically, and resale of tax-paid tickets; admissions to certain courses, programs, workshops and seminars; exempt tuition; documentation for exempt sales to First Nations individuals and organizations; and memberships where members receive taxable goods and services, including taxable admissions, entertainment and recreation. Information regarding the Tax Tips Line was also added. Changes are indicated by a (|) in the left margin.

• 
  This bulletin has been revised in response to the change in the Alberta Fuel Tax rates effective April 1, 2024. It also reflects the program name change from the “Gasoline Competition Assistance Program” to the “Fuel competition Assistance Program” in order to acknowledge the inclusion of diesel and dyed diesel in the fuel tax differential allowance.

• 
  This application has been updated to reflect the program name change from the “Gasoline Competition Assistance Program” to the “Fuel Competition Assistance Program” due to the inclusion of diesel and dyed diesel.

• 
  This bulletin has been updated to reflect 2023 being the final program year. Revisions are noted by a bar (|) in the left margin.

• 
  Information Bulletin PST-75and the related application forms have been revised to provide minor clarifications. Changes to the bulletin are indicated by a bar (|) in the left margin.

• 
  This bulletin has been issued to clarify tax rates and filing requirements for Insurance Premiums Tax.

• 
  The List of ±¦ÍþÌåÓý Suppliers has been updated to reflect a change in available suppliers, effective January 1, 2024. Revisions are noted by a bar (|) in the left margin.

• has been updated to include the expansion of the Gasoline Competition Assistance program along the Manitoba border and the addition of diesel to the listing of eligible fuels. Revisions are noted by a bar (|) in the left margin.

Minor revisions were made to clarify the eligibility criteria for the recently expanded PST Rebate for New Home Construction, and the link to the was corrected. Changes made to the bulletin in October 2023 and December 2023 are indicated by a (|) in the left margin.

• has been updated to reflect a change in assistance rates, effective January 1, 2024. This change is due to fuel tax rate changes in Alberta and Manitoba. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin PST-75 has been revised due to the expansion (effective retroactively to April 1, 2023) to the ±¦ÍþÌåÓý PST Rebate for New Home Construction. Changes to the bulletin are indicated by a bar (|) in the left margin. 

• 
  This notice was created due to an amendment to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures as described in the notice, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records.

• 
  The bulletin title was changed from General Information and the contents were revised to focus on registration and reporting requirements for businesses which make sales to ±¦ÍþÌåÓý customers. Information on freight and environmental charges were removed from this bulletin and given their own dedicated publication. Changes are indicated by a (|) in the left margin.

• 
  This bulletin was updated to include details of an amendment made to The Provincial Sales Tax Regulations to provide a new PST exemption for pipe racks and certain structures, as described in the bulletin, when used substantially in the oil and gas industry and other qualifying activities and capitalized in the drilling or service company’s records. Changes are indicated by a (|) in the left margin.

• 
  Clarification was provided for the application of tax on real property contract work provided to farmers. Changes are indicated by a (|) in the left margin.

• 
  The name of this bulletin was changed from Motor Dealers and Leasing Companies. Clarification was added for vehicle trade-ins and consignment sales. Information related to private sales, settler’s effects, and other transactions not relevant to motor vehicle dealers, was moved to the new information bulletin . Changes are indicated by a (|) in the left margin.

• 
  This bulletin had a section on the sale of used vehicles which was updated to reflect the introduction of and changes made to . Changes are indicated by a (|) in the left margin.

• 
  This bulletin was updated to include information on the transfer of vehicles between closely related parties and details on how tax applies to asset transfers by partnerships. Changes are indicated by a (|) in the left margin.

• 
  Information was added in most sections of this bulletin to provide clarification on sales to First Nations. New sections were added with details on remote stores and Vapour Products Tax (VPT). Changes are indicated by a (|) in the left margin.

• 
  This bulletin was created to provide information regarding the application of PST to vehicle transactions other than sales and leases by licensed motor vehicle dealers and leasing companies.

Tax Information Bulletins and Information Notices have been updated or added as described below:

• Information Bulletin , has been revised to provide updated information regarding the application of PST effective October 1, 2022, to certain training, courses, workshops, seminars, etc. The Exempt Sales section has also been revised to provide clarification regarding the exemption criteria for sales of services in addition to hardware and software. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin , has been revised to provide clarification regarding the application of PST to equipment “lost in-hole” invoiced to a producer, oil used by producers for various purposes, and environmental fees. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin , was developed to provide florists with clarification of how PST applies to their industry. Prior to March 2023, information for florists was included in Information Bulletin PST-23, Lawn and Garden Centres, Nurseries, Greenhouses, Gardens and Other Growers.

• Information Bulletin , has been revised to provide clarification regarding the application of PST to fuel charges in relation to rentals, equipment provided along with an operator. Section E was revised to provide clarification regarding the exemption for labour and equipment charges in relation to the set up and tear down of rented scaffolding equipment. Revisions are noted by a bar (|) in the left margin.

• Information Bulletin , was revised to extend the rebate application deadline to March 31, 2024. All other eligibility criteria and application requirements remain the same.

• Information Notice , was created to assist businesses in determining how to apply tax to gift baskets and other packages containing both taxable and exempt goods, and/or goods subject to one or more taxes (i.e. Provincial Sales Tax, Liquor Consumption Tax, and Vapour Products Tax), when the basket or package is sold for a single price and the values of goods in each tax category are not broken out by the manufacturer or vendor.

• Information Notice , was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  

• Information Notice , was created to expand on the information included in Information Bulletin PST-5, General Information (Section E).
  

• Information Notice , was revised to provide a refund application deadline of March 31, 2025, in relation to PST paid between April 1, 2017 and March 31, 2023, on qualifying drilling rigs and related equipment meeting the revised substantial use criteria due to its use in the specified geothermal drilling activities.