Commodity Tax Advice
This page is provided to assist department staff or consultants in answering commonly asked questions pertaining to various types of taxation related to bid opportunities and subsequent contracts. Please click on the appropriate question below to display the answer.
If you have a question that is not included in those listed, or you need further clarification, please contact Trevor De Ryck 204-986-2190.
Goods & Services Tax - (GST)
While this list is not comprehensive, the following services are GST exempt:
- installing, replacing, repairing or removing street or road signs or barriers, street or traffic lights or property similar to any of the foregoing
- removing snow, ice or water
- removing, cutting, pruning, treating or planting vegetation
- repairing or maintaining roads, streets, sidewalks on City or adjacent property
- installing accesses or egresses e.g. driveways & parking lots
- installation, repair, maintenance or interruption of the operation of a water distribution, sewage or drainage system
- garbage collection services
Provincial Sales Tax - (PST or MRST)
- General contractors should split their contract price between real property and production equipment. The real property portion has PST charged included and the production equipment should have PST charged extra.
- Mechanical and electrical contractors should split their invoices between real property and mechanical and electrical work. The real property portion would have PST included and mechanical and electrical extra.
- General contractors who build a building should charge PST included on both the real property and mechanical and electrical portions of the contract.
- Ambulances and related equipment carried in ambulances
- Bags designed and purchased for use as sandbags for flood control
- Books printed and bound with permanent bindings (or punched loose leaf pages) that are produced for use by the general public, published solely for educational, technical, cultural or literary purposes and that contain no advertising
- Fire trucks and related firefighting equipment carried on fire trucks, including ladders, aerial equipment, hoses, air breathing and life-saving devices
- Gravel or sand purchased directly by a municipality or local government district for its own use
Non-Resident Withholding Tax
Trevor De Ryck
PST Bulletin # 031
PST Bulletin # 056
PST Bulletin # 057
PST Bulletin # 058
PST Bulletin # 059
PST Bulletin # 060
Last update: 03/05/2012
* Top of Page Last update: 03/05/2012