RST in Construction: When It Applies and How to Handle It

Understanding when Retail Sales Tax (RST) applies can be challenging, especially when your projects involve different types of work, multiple subcontractors, or special exemptions. This session, delivered by Manitoba Finance’s Tax Information Branch, gives you clear, practical guidance to help you navigate RST confidently in everyday construction scenarios.

Topics:

• Real Property vs. Tangible Personal Property (TPP): How to tell the difference in your projects and why it matters for tax.
• Subcontracts: How RST applies to subtrades, with updated guidance for mechanical and electrical (M&E) contractors.
• Projects on First Nations Reserves: How exemptions work and what you need to document to stay compliant.
• Self-Assessing RST: When you're required to self-assess RST on tools, equipment, and materials.
• Projects Performed Outside Manitoba: When RST applies to your out-of-province work and when refunds may be available.
• Software and Subscriptions: How RST applies to the software and digital tools your business uses and a summary of recent changes in this area.
• Federal Projects: RST considerations when working for the federal government.

Useful information for contractors, subcontractors, estimators, project managers, accounting/admin staff, and anyone who prepares bids, reviews contracts, or handles construction invoicing and procurement.

Ron Labossière, Director, Tax Information Branch of Manitoba Finance

Brad Senkiw, Senior Tax Information Officer, Tax Information Branch of Manitoba Finance